ンツ5FOOD経営コンテⅡ 基本は4P・4C分析 ·························································································· 120①Place（立地）とConvenience（利便性） ································································ 120②Price（価格）とCost（顧客コスト） ········································································· 122 ③Promotion（販売促進）Communication（コミュニケーション） ······················· 124④P（商品）とC（顧客価値） ·························································································· 126⑤SWOT分析 ···················································································································· 127着眼 マーケティングと集客 ··························································································· 128Ⅲ ハードとソフトのイノベーション ······································································ 130①ハード・店舗設備は5〜10年で消耗 ········································································ 130②ハード・店舗投資回収は5年で ··················································································· 132③ソフト・経営システム ··································································································· 134④ソフト・IT経営 ·············································································································· 135⑤イノベーション ··············································································································· 136着眼 飲食市場環境変化への対応はイノベーションで ················································ 137 Ⅱ 経営計画と予算実績差異分析 ············································································· 162①飲食業の経営計画の特徴································································································ 162②事業年度経営計画は月別・四半期別・半期別・年度別 ············································· 165③事業年度損益計画・キャッシュ・フロー計算書の作成 ············································· 167④B／S経営 ······················································································································ 168⑤予算実績差異分析の使い方 ···························································································· 169着眼 予算実績会議で分析評価、経営意思決定・経営行動の選択指針にする ·········· 170第Ⅳ章 飲食業の財務会計・管理会計 139Ⅰ 財務会計―月次・年次決算を迅速処理 ······························································· 146①飲食業財務会計の特徴 ··································································································· 146②売上・原価・費用項目を集計し日次決算 ···································································· 149③FLコスト−重要費用項目の売上原価（仕入金額）・人件費の発生額 ······················ 156④翌月5営業日までに月次決算が終了 ············································································ 157⑤月次決算を積み上げ12か月累計で決算確定 ····························································· 159着眼 まずは業績把握を経営意思決定ツールとして使う ············································· 160
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