企業経営における「お金の流れ」の価値評価

改善における「よい流れ」の概念を適用して

抄録

In this article, I reconsider the valuation and evaluation of competitiveness as a management issue for companies. For this purpose, accounting is utilized, which achieves digitalization and visualization through calculation. The concept of “flow” in Gemba Kaizen (Continuous Improvement) is introduced into the accounting process. This concept demonstrates the potential to value and evaluate “good money flow” in management. Specifically, the order of account titles in the accounting process from invested capital to recovered capital is mapped as “money flow” on the financial statements. Subsequently, in contrast to the use of productivity as an indicator in Gemba, “recovery efficiency of invested capital” is considered instead as an indicator of good money flow of management.