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技術的貸借対照表 / technical-balance-sheet
irof
April 14, 2018
Technology
0
83
技術的貸借対照表 / technical-balance-sheet
hoge駆動勉強会 春のLT祭り 2018-04-14 のLT資料です。
https://connpass.com/event/83297/
irof
April 14, 2018
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Transcript
ϝλϑΝͷજࡏೳྗ ͋Δ͍ύλʔϯʹΑΔϝ λϑΝݕূ IPHFۦಈษڧձय़ͷ-5ࡇΓ 5
ٕज़తෛ࠴
## ٕज़తෛ࠴ ։ൃऀ͕ࣗʮΑ͘ͳ͍ʯͱΘ͔Γ ͳ͕ΒΠϚΠνͳίʔυΛॻ͍ͨ࣌ ͳͲʹ༻͞ΕΔ ϝλϑΝͱͯ͠ʮෛ࠴ʯ͕༻͞Ε ͍ͯΔ
# ٕज़తෛ࠴ʹ ϝλϑΝͷٯద༻Λ ݕ౼͢Δ
## ෛ࠴ͱ اۀձܭ༻ޠͰଞͷܦࡁओମʹۚમ ͳͲͷܦࡁతࢿݯΛҾ͖ٛ͢
## ෛ࠴ΛऔΓר͘ڥ ଞʹࢿ࢈७ࢿ࢈ɺඅ༻ͱऩӹ͕ڍ ͛ΒΕΔ ෛ࠴ࢿ࢈͔Β७ࢿ࢈Λআ͍ͨͷ
ͭ·Γ
## ିआରরද ࢿ࢈ ෛ࠴ ७ࢿ࢈
# ٕज़తିआରরදΛ ࡞ͬͯΈΑ͏
## ିआରরද ࢿ࢈ ෛ࠴ ७ࢿ࢈
## ٕज़తିआରরද ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈
### ͍ͭ͜Βʹؾͮ͘ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈
### ύλʔϯͷ͔͍͔ͭͨ ෛ࠴͕͋Δͷ͔ͩΒɺࢿ࢈ͱ७ࢿ࢈ ͋Δʢ͔͠Εͳ͍ʣ
## ෛ࠴ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈
### ྲྀಈෛ࠴ͱݻఆෛ࠴͕͋Δ ٕज़తෛ࠴ ٕज़తྲྀಈෛ࠴ ٕज़తݻఆෛ࠴
### ٕज़తྲྀಈෛ࠴ ૣ͘ฦͭ͢ΓͰෛͬͨͷ ʮࠓϦϦʔε͢ΔͨΊʹඍົͳ࣮ Λڐ༰͢ΔʯͳͲ Ұൠతʹٕज़తෛ࠴͜ΕΛࢦͯ͠ ͍Δʢͣʣ
### ٕज़తݻఆෛ࠴ ։ൃݴޠΞʔΩςΫνϟͷબͳ ͲʹΑΓൃੜͨ͠ෛ࠴ ྫ͑ʮ։ൃڌΛ̎ڌʹ͢Δʯ ʮࣾϑϨʔϜϫʔΫΛ༻͢Δʯ ͳͲ͕ݻఆෛ࠴ͱߟ͑ΒΕΔ
### ͜͜ͰͷϙΠϯτ ٕज़తෛ࠴ྲྀಈෛ࠴͚ͩͰͳ͘ ݻఆෛ࠴͕͋Δ͜ͱʹؾ͚ͮͨ ྲྀಈෛ࠴͚ͩͰͳ͘ɺݻఆෛ࠴ʹ Λ͚ͯͲ͏ͩΖ͏
## ࢿ࢈ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈
### ྲྀಈࢿ࢈ͱݻఆࢿ࢈͕͋Δ ٕज़తࢿ࢈ ٕज़తྲྀಈࢿ࢈ ٕज़తݻఆࢿ࢈
### ࢿ࢈ ݱۚ༬ۚ ചֻۚ ֻ
### ֻͱ ֻചΕͳ͍ ചΕΔ
### ٕज़తֻͱٕज़త ٕज़తֻϦϦʔε͞Ε͍ͯͳ͍ ϦϦʔε͞Εͨ
ϨϏϡʔ cc ֻ
### ͜͜ͰͷϙΠϯτ ෛ࠴ͷϝλϑΝ͔Βಋग़͞Εͨࢿ࢈ ʹɺ։ൃϓϩηεΛͯΊͯߟ͑ ͯΈΔ͜ͱ͕Ͱ͖ͨ ଞʹͯΊͯߟ͑ΒΕΔʢͣ
## ७ࢿ࢈ΛζʔϜ ٕज़తࢿ࢈ ٕज़తෛ࠴ ٕज़త७ࢿ࢈
͓͍͔ͭͳ͔ͬͨ ʢ͝ΊΜʣ
# Balance Sheet
## Wikipedia(en)
ෛ࠴
MJBCJMJUJFT
ٕज़తෛ࠴ ʹUFDIOJDBMEFCU 㱠MJBCJMJUJFT
PS[
## ૡ͍ͯΈΔ
### liabilities EFCUUIBUNVTUCFQBJE ʜʜEFCUͬͯNVTU͡Όͳ͍ͷʁ
### debt TVNPGNPOFZPXFEUPTC PXFETUJMMUPCFQBJE ͬͯͳ͍͚ͬͯͩͬΆ͍ʁ
### ٕज़తෛ࠴ ʮ୭͔͞Μʹ·ͩͬͯͳ͍͓ۚ ʢผʹΘͳ͍͍͔ͯ͘ʣʯ͘ Β͍ͷχϡΞϯε͔͠Εͳ͍ ʮෛ࠴ʯͱ༁͢Δͷॏ͍ͷͰ
# ల։͍͚ͯ͠Δ
## ͨͱ͑ ٕज़తଛӹܭࢉॻ ٕज़తඅ༻ͱٕज़తऩӹͱ ٕज़త༁ ٕज़తצఆՊΛߟ͑ͯΈΔ
# ϝλϑΝͷજࡏೳྗ ͋Δ͍ύλʔϯԽʹΑΔϝ λϑΝݕূ
## ϝλϑΝͱύλʔϯ ϝλϑΝͱύλʔϯ૬ิؔʹ͋ Δ
## ύλʔϯԽ ϝλϑΝΛؚΉύλʔϯΛݟ͚ͭͯ ΥʔΫεϧʔ͢Δ͜ͱͰଥੑɺ ຊ࣭ɺ׆༻ํ๏ʹؾ͚ͮΔ ͔͠Εͳ͍
ແཧͷͳ͍ܭըΛ