6プロの視点から見た成功する飲食業経営Ⅲ 管理会計と経営ダッシュボード ········································································· 172①飲食業の管理会計の特徴································································································ 172②FOOD経営コンテンツ経営管理フロー ····································································· 178③売上・原価・固定費等管理シートの確認 ···································································· 180④売上差異・材料原価差異と人件費差異 ········································································ 181⑤財務指標と経営指標から経営の舵取りをする ····························································· 186着眼 戦略管理会計・経営ダッシュボード指標について ············································· 196Ⅱ 飲食業の税務・頻出重要論点 ············································································· 216①税務上の売上認識・計上・処理 ···················································································· 216②レジまわりの税務・領収書・印紙税 ············································································ 217③有形固定資産の税務 ······································································································· 218④役員報酬の決定・給与・人件費の税務 ········································································ 220⑤飲食業税務調査のポイント ···························································································· 223着眼 資本金と株主 ·········································································································· 225Ⅲ 飲食業の労務・人的資源管理 ············································································· 226①労務総合 ··························································································································· 226②就業規則 ··························································································································· 230③賃金規定 ··························································································································· 231④給与・昇給・昇進 ··········································································································· 232⑤「企業は人なり」人的資源管理 ···················································································· 233着眼 労務問題事例 ·········································································································· 234第Ⅴ章 飲食業の税務・労務 199Ⅰ 飲食業の税務・確定決算と課税所得の計算 ························································ 204①月次決算を積み上げ、12か月累計で決算確定 ··························································· 204②決算会議で当期決算業績・昨年対比・予算実績比を確認する ·································· 206③課税所得の計算と申告納税 ···························································································· 207④改正消費税と店舗経営 ··································································································· 212⑤キャッシュ・フロー経営································································································ 213着眼 確定決算その後に見えてくるもの ········································································ 215
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