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yoshiaki-tsunoda
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, BOND MBA 2003420067IBM
200682013 1UFJ - M&A - M&A
2014-2 - M&A - M&A - - NPO Startup Weekend/
M&A8BOND MBA
3
MBA:Master of Business Administration
etc.
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5
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130
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8
1
1
9
Agenda
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1.2.B/SP/L3.4.
11
.
12
ACCOUNTTING
!?
13
!?
14
!!!
= book keeping = accounting
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16
Quiz.
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5,00035,000
1/355,000=1
1/1=13=3,333
1/1=13=9
Quiz.1 VS
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106
37.2
Quiz. VS
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106
37.2
112
610 50012
610 2,00012
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B/S
P/L
4
3
P/LB/S
.
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B/SP/L
2. B/SP/L
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= B/S = Balance Sheet = P/L = Profit and Loss
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24
300
B/S P/L
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B/SP/L
B/S
P/L=
P/L
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P/L-=1P/L
2013 2014 2015P/L+
P/L P/L
P/L
27
28
Quiz.
29
7.8
4000
A B
Quiz.
30
5
C
1
60
B/S
31
B/SP/LB/S
2013 2014 2015P/L+
P/L P/LB/S
B/SB/S
B/S P/L
32 B/S
B/S
P/L=
B/S
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34
50 100 30 20 100
1
200
35
Quiz. B/S
36
3730
1720
A
2010
H24
450 1,120 670 430 100
P/L
Quiz. 1.80 2.8070
37
3730
1720
A
2010
80
80
3730
1720
B
2010
24
80
56
3730
1720
2010
2. B/SP/L
38 B/SP/L
50 100 30 20 100
1
200
300
500
1000
40
0
B/S P/L
2. B/SP/L
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210 100 30 20 100
1
200
300
500
1000
40
0
B/S P/L
40
3.
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42
100
70
30
100
100100
10,000
7,000
3,000
7,000
3,000
2,400
600
100100
10,000
Pls memo!!
Quiz. 10
43 Thinking Time 2MIN.
110100=11,000
7,000
3,000
2,400
600
44 Whats your choice?
A. 660B. 900C. 1,200D. 1,600
D.1,600
45
110100
11,000
7,000
4,000
2,400
1600 10
Quiz. 10
46 Thinking Time 1MIN.
100110=11,000
7,000
3,000
2,400
600
47 Whats your choice?
A. 660B. 900C. 1,200D. 1,600
B.900
48
100110
11,000
7,700
3,300
2,400
900
300
Quiz. 10
49 Thinking Time 1MIN.
90100
7,000
3,000
2,400
600
50 Whats your choice?
A. -400B. 0C. 300D. 540
Quiz. 10
51
90100=9,000
7,000
2,000
2,400
-400
10%
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10 1,000UP 1,000UP 10 1,000UP 700UP 300UP 10 1,000DOWN 1,000DOWN
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54 2803004.4!?
3.
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4.
56
57
58
300150141053030 20
50001,000 190101502530
THINKING TIME
10MIN
59
1
60
1
61
300
5,000
Step1:
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=
300 150 15050%
5,000 1,000 4,000(80%)
Step1:
63
1005080
:50%
:80%
Step2:
64
50250
50
250
65
:50% 50
:80% 250
50%
80%
(BEP)
(BEP)
BEPBEP
BEP
Step4:
66 ()
:50% 50
:80% 250
(BEP)
(BEP)
1,000,000(5050%)
3,125,000(25080%)
67
50%
80%
(BEP)
(BEP)
50%
80%
(BEP)
(BEP)
68
1
69
300
5,000
25
25
BEP Quiz () () ()
70
BEP
BEP
BEP
BEP
A B
C D
BEP Quiz () () ()
71
BEP
BEP
BEP
BEP
A B
C D
() ()
()
4.
72
()
73
74
100%
70%
30%