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    5. 連載:もし工場長が企業経営者になったら
    6. もし工場長が企業経営者になったら③

    もし工場長が企業経営者になったら 第3回

    17 Aug 2016

    もし工場長が企業経営者になったら③

    もし工場長が企業経営者になったら

    第3回 財務に対する客観視(2)~財務報告の見方のポイント1~

    P&A グラントソントン 伏見将一

     

    財務諸表のポイント

    前回、ある日系企業のフィリピン法人を例にとり、適切な意思決定のためには実態を表した財務報告をもとに、事業の全体像を「客観視」することの重要性を説明した。取り上げた事例では、販売が難しい在庫の評価を見直したところ、過年度の黒字決算が実際は赤字であったことが発覚した。この事例をもとに、財務報告の見方を一緒に学んでいきたい。

    まず財務報告で利用される財務諸表を示しておく。

    is, bs, cf and its description 

     

    ある日系企業のフィリピン法人の事例の場合

    今回の事例は、財務諸表上どのような点に問題があったのであろうか。

    まず、在庫は、購入した時点で、貸借対照表に「資産」として計上される。「資産」とは、「現金又は将来お金の増加をもたらすもの」である。在庫は”販売できれば”、収入が獲得できるから「資産」となる。

    しかし、在庫が滞留してくると、この”販売できる”という前提を見直す必要がある。今回の事例では、在庫は複数年滞留していて販売できる可能性がほとんどないとのことであった。その場合、その在庫は「将来お金の増加をもたらすもの」から「将来お金の増加をもたらさないもの」となり、財務諸表において、貸借対照表の「資産」から損益計算書の「費用」へ変更する必要がある。お金をかけて在庫を仕入れたが、それが売れないのならばそれは損失であり、この損失は損益計算書の「損(マイナス)」になるからである。

    損益計算書の仕組みとして、売上から費用を引いて利益が残れば黒字であるわけだが、費用が少なく計上されていれば、利益は実態よりも多く計上されてしまう。今回の事例では、当初、実態よりも費用が少なく計上されていたため黒字であったが、この在庫を費用として認識した場合には赤字となった、ということである。

     

    あなたの会社の「資産」は大丈夫ですか?

    フィリピン法人の経営者は、フィリピン法人の財務諸表が本当に実態を表しているのか、確認する責任がある。貴社の財務諸表の貸借対照表の資産の部を見てほしい。ポイントは「大きな金額に着目する」こと。製造業の場合、「売掛金」「在庫」「固定資産」が大きな金額になりやすい。それ以外の科目が、大きな金額である場合、理由を明確にする必要がある。

    資産の見方のポイントを「売掛金」を例にして説明する。「売掛金」は、販売取引代金の未集金で、近い将来取引先から振り込まれる予定の残高である(将来お金の増加をもたらすもの)。但し、売掛金が”回収不能=何かの事情で得意先が振込みできない”となるケースもあるだろう。その場合、「将来お金の増加をもたらさないもの」となり、上記在庫の事例と同様に、財務諸表において、貸借対照表の「資産」から損益計算書の「費用」へ変更する必要がある。

    このように、「資産は本当に価値があるのか?」の確認は、会社が儲かっているか・儲かっていないか(黒字か赤字か)に係わる非常に重要なポイントである。 

     

    もうひとつの問題

    今回の事例について、在庫の問題点にフォーカスして解説を行ってきたが、この会社には別の問題も発生していた。この会社は現地サプライヤーを利用して、部品を購入していた。フィリピン人経理担当者に会計処理や支払を任せていたが、サプライヤーから請求書等の資料の送付が遅れる傾向にあった。これがもうひとつの問題へとつながっていく。

     

    次回は、引き続き、財務諸表の見方について説明する。→ 次号へ

     

    伏見 将一(ふしみ しょういち) P&A グラントソントン Japan Desk Director 公認会計士(日本)

    2005年に太陽有限責任監査法人入所。上場企業及び外資企業に対する法定監査業務、財務デューデリジェンス業務や上場支援業務等に従事。また、軍師アカデミー会員として中小企業コンサルの経験を有する。2013年よりフィリピンTOP4の会計事務所であるP&Aグラントソントンに出向。日本の会計・税務との相違に基づいたフィリピンの複雑な会計・税務に関する実務的なアドバイス等、日本人経営者および日系企業の多様なニーズに対応したサービスを提供している。

    P&A グラントソントンJapan Desk:約170社のフィリピン日系企業に対して、監査、税務、アウトソーシング、会社設立、アドバイザリー等会計全般サービスを日本人4名体制で提供している。

    お問い合わせ:

    Japan.Desk@ph.gt.com 

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