{"provider_url":"https://hatena.blog","provider_name":"Hatena Blog","author_url":"https://blog.hatena.ne.jp/kyorosukeke/","published":"2026-03-19 17:58:52","image_url":null,"title":"\u30b9\u30c8\u30ec\u30b9\u30c6\u30b9\u30c8\u306e\u5f3e\u529b\u6027\u3068DOL\u2014\u2014\u81ea\u5df1\u6d41\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6b63\u4f53","width":"100%","url":"https://kyorosukeke.hatenablog.com/entry/2026/03/19/175852","version":"1.0","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkyorosukeke.hatenablog.com%2Fentry%2F2026%2F03%2F19%2F175852\" title=\"\u30b9\u30c8\u30ec\u30b9\u30c6\u30b9\u30c8\u306e\u5f3e\u529b\u6027\u3068DOL\u2014\u2014\u81ea\u5df1\u6d41\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6b63\u4f53 - \u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","blog_url":"https://kyorosukeke.hatenablog.com/","type":"rich","description":"\u6982\u8981 \u6295\u8cc7\u5206\u6790\u306e\u30b9\u30c8\u30ec\u30b9\u30c6\u30b9\u30c8\u3068\u3057\u3066\u300c\u58f2\u4e0a\u6570\u91cf\u3092\u221210%\u52d5\u304b\u3057\u305f\u3068\u304d\u3001\u5229\u76ca\u304c\u3069\u308c\u3060\u3051\u6e1b\u5c11\u3059\u308b\u304b\u300d\u3092\u5f3e\u529b\u6027\u3068\u3057\u3066\u5b9a\u7fa9\u3057\u3001\u904b\u7528\u3057\u3066\u304d\u305f\u3002\u3053\u306e\u5f3e\u529b\u6027\u306e\u8a08\u7b97\u69cb\u9020\u3092\u7cbe\u67fb\u3059\u308b\u3068\u3001\u8ca1\u52d9\u5206\u6790\u306b\u304a\u3051\u308b\u65e2\u5b58\u6982\u5ff5 DOL\uff08Degree of Operating Leverage\uff1a\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u5ea6\uff09 \u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3059\u308b\u3002\u672c\u7a3f\u306f\u305d\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3068\u3001BEP\u6bd4\u7387\u3068\u306e\u5909\u63db\u5f0f\u3092\u6574\u7406\u3059\u308b\u3002 1. \u81ea\u5df1\u6d41\u300c\u5f3e\u529b\u6027\u300d\u306e\u5b9a\u7fa9 \u904b\u7528\u3057\u3066\u3044\u305f\u30eb\u30fc\u30eb\u306f\u4ee5\u4e0b\u306e\u5f62\u5f0f\u3060\u3063\u305f\u3002 \u58f2\u4e0a\u6570\u91cf\u3092\u221210%\u5909\u5316\u3055\u305b\u305f\u3068\u304d\u3001\u55b6\u696d\u5229\u76ca\u304c\u221220%\u6e1b\u5c11\u3059\u308b\u306a\u3089\u3001\u5f3e\u529b\u6027\uff1d2 \u4e00\u822c\u5316\u3059\u308b\u3068\uff1a $$\u5f3e\u529b\u6027 = \\frac{\\Delta\u55b6\u696d\u5229\u76ca%}{\\Delta\u58f2\u4e0a%}$$ \u3053\u308c\u2026","blog_title":"\u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33","categories":[],"author_name":"kyorosukeke","height":"190"}