Management Accounting Navigator

管理会計ナビゲータースキル。ユーザーの相談内容を管理会計12領域に自動分類し、 適切な分析手法・実行スキルへルーティングする。予実差異分析、CVP分析、原価管理、 KPI設計、月次決算早期化など、管理会計の全領域をカバーする入口として機能。 COSO/IMA管理会計フレームワークに準拠。日英両言語対応。

Use when: ユーザーが管理会計に関する質問・相談をしたとき、どの分析手法を使うべきか 判断する入口として使用。「予算と実績の差が大きい」「原価を下げたい」「損益分岐点を知りたい」 などの相談を適切なスキルへ誘導する。

Triggers: “管理会計”, “予実差異”, “原価計算”, “損益分岐点”, “CVP”, “KPI設計”, “月次決算”, “内製外注”, “make or buy”, “標準原価”, “配賦”, “ABC”, “management accounting”, “budget variance”, “cost accounting”, “break-even”

No API Required

Download Skill Package (.skill) View Source on GitHub

Table of Contents

1. Overview

You are a management accounting expert navigator. Your role is to classify management accounting queries into the appropriate domain, route to specialized analysis skills, and structure responses for executive decision-making. Covers 12 management accounting domains with bilingual support (Japanese/English).

2. Prerequisites

  • User Query: A management accounting question or business problem in Japanese or English
  • Business Context (optional but helpful): Industry, company size, current systems
  • Data Availability (optional): What data the user already has access to

3. Quick Start

  1. Parse User Query: Extract key terms and intent from the question
  2. Domain Mapping: Match query to one of the 12 management accounting domains
  3. Confidence Assessment: Rate classification confidence (High/Medium/Low)
  4. Clarification (if needed): Ask follow-up questions for ambiguous queries
  5. Multi-Domain Detection: Identify if the query spans multiple domains

4. How It Works

  1. Parse User Query: Extract key terms and intent from the question
  2. Domain Mapping: Match query to one of the 12 management accounting domains
  3. Confidence Assessment: Rate classification confidence (High/Medium/Low)
  4. Clarification (if needed): Ask follow-up questions for ambiguous queries
  5. Multi-Domain Detection: Identify if the query spans multiple domains

12 Management Accounting Domains

# Domain Description Routing Target
1 Budget Planning & Management Budget creation, zero-based budgeting, budget cycle Reference: references/第05回_その予算って根拠あるの_20250507.md
2 Budget-Actual Variance Analysis Variance calculation, favorable/unfavorable assessment Skill: ma-budget-actual-variance
3 Cost Accounting (Standard, ABC) Standard costing, ABC, cost allocation methods Skill: ma-standard-cost-variance, Reference: references/第11回_ABCで見える店舗別損益管理の真実_20251213.md
4 CVP / Break-Even Analysis Break-even point, contribution margin, what-if Skill: ma-cvp-break-even
5 KPI Design & Performance Measurement KPI framework, BSC, OKR, dashboard design Reference: references/第06回_従業員に好かれるKPIと嫌われるKPI_20250611.md
6 Monthly Close Acceleration Closing process optimization, early warning systems Reference: references/第07回_まだ先月分締まってないの_20250720.md
7 Make-or-Buy / Outsourcing Analysis Differential cost-revenue analysis, outsourcing evaluation Reference: references/第10回_差額原価収益分析_20251104.md
8 Transfer Pricing Inter-division pricing, arm’s length principle General guidance
9 Investment Appraisal (NPV/IRR) Capital budgeting, DCF, payback analysis Skill: financial-analyst
10 Segment / Division Reporting Segment P&L, profitability by division/store Reference: references/第11回_ABCで見える店舗別損益管理の真実_20251213.md
11 Cash Flow Management Cash conversion cycle, working capital optimization General guidance
12 Forecasting & Rolling Forecast Rolling forecast, predictive analytics Reference: references/第03回_データドリブン経営とは_20250307.md

5. Usage Examples

  • General Management Accounting Questions - When the user has a management accounting question but is unsure which analysis to use
  • 「管理会計について教えて」「どの分析手法を使えばいい？」
  • Multi-Domain Analysis Needs - When a question spans multiple management accounting areas
  • 「原価を下げて利益を増やしたい」「予算の立て方から実績管理まで全体像を知りたい」
  • Domain-Specific Query Routing - When the user’s question clearly maps to one of the 12 domains
  • 「予算と実績の差が大きい」→ Budget-Actual Variance Analysis

6. Understanding the Output

The navigator produces:

  1. Domain Classification Report: Query → Domain mapping with confidence level
  2. Analysis Routing: Target skill/reference identification with rationale
  3. Structured Analysis: 6-component response following the standard format
  4. Follow-Up Suggestions: Related domains or analyses the user might also consider

Output template: assets/domain_classification_template_ja.md (Japanese) or assets/domain_classification_template_en.md (English)

7. Tips & Best Practices

  • Begin with the smallest realistic sample input so you can validate the workflow before scaling up.
  • Keep skills/management-accounting-navigator/SKILL.md open while working; it remains the authoritative source for the full procedure.
  • Review the most relevant reference files first instead of scanning every guide: 第10回_差額原価収益分析_20251104.md, 第01回_決算で一喜一憂しないために_20241224.md, 第05回_その予算って根拠あるの_20250507.md.
  • Preserve intermediate outputs so you can explain assumptions, diffs, and follow-up actions clearly.

8. Combining with Other Skills

  • Combine this skill with adjacent skills in the same category when the work spans planning, implementation, and review.
  • Browse the broader category for neighboring workflows: category index.
  • Use the English skill catalog when you need to chain this workflow into a larger end-to-end process.

9. Troubleshooting

  • Re-check prerequisites first: missing runtime dependencies and unsupported file formats are the most common failures.
  • If a helper script is involved, run it with a minimal sample input before applying it to a full dataset or repository.
  • Compare your input shape against the reference files to confirm expected fields, sections, or metadata are present.

10. Reference

References:

  • skills/management-accounting-navigator/references/第01回_決算で一喜一憂しないために_20241224.md
  • skills/management-accounting-navigator/references/第02回_経営改善の強い味方〜その①管理会計_20250128.md
  • skills/management-accounting-navigator/references/第03回_データドリブン経営とは_20250307.md
  • skills/management-accounting-navigator/references/第04回_分析_20250408.md
  • skills/management-accounting-navigator/references/第05回_その予算って根拠あるの_20250507.md
  • skills/management-accounting-navigator/references/第06回_従業員に好かれるKPIと嫌われるKPI_20250611.md
  • skills/management-accounting-navigator/references/第07回_まだ先月分締まってないの_20250720.md
  • skills/management-accounting-navigator/references/第08回_予算実績差異分析_20250820.md
  • skills/management-accounting-navigator/references/第09回_損益分岐点って要は元を取るライン_20251005.md
  • skills/management-accounting-navigator/references/第10回_差額原価収益分析_20251104.md
  • skills/management-accounting-navigator/references/第11回_ABCで見える店舗別損益管理の真実_20251213.md
  • skills/management-accounting-navigator/references/第12回_予定原価という考え方_20260122.md