management-accounting-navigator

name

management-accounting-navigator

description

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"

Management Accounting Navigator

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).

When to Use This Skill

Use this skill in the following scenarios:

1. 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？」
2. 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」
3. 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
   • 「損益分岐点を知りたい」→ CVP / Break-Even Analysis
4. Management Accounting Framework Guidance - When the user needs conceptual understanding
   • 「管理会計と財務会計の違いは？」「KPIの設計方法は？」
5. Analysis Methodology Selection - When choosing between analytical approaches
   • 「原価配賦にはどの方法がいい？」「ABCと伝統的配賦の違いは？」

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

Workflow 1: Query Classification

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/05_evidence-based-budgeting_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/11_ABC-store-profitability_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/06_kpi-design-employee-engagement_20250611.md
6	Monthly Close Acceleration	Closing process optimization, early warning systems	Reference: references/07_monthly-close-acceleration_20250720.md
7	Make-or-Buy / Outsourcing Analysis	Differential cost-revenue analysis, outsourcing evaluation	Reference: references/10_differential-cost-analysis_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/11_ABC-store-profitability_20251213.md
11	Cash Flow Management	Cash conversion cycle, working capital optimization	General guidance
12	Forecasting & Rolling Forecast	Rolling forecast, predictive analytics	Reference: references/03_data-driven-management_20250307.md

Workflow 2: Analysis Routing

1. Identify Target Skill/Resource: Based on domain classification, determine the appropriate skill or reference
2. Data Requirements Check: Identify what data the user needs to prepare
3. Skill Invocation: Load the target skill or reference document
4. Gap Handling: If no specialized skill exists, provide analysis guidance using reference materials

Routing Logic

Query → Domain Classification → Skill Available?
  → YES: Load skill (e.g., ma-budget-actual-variance)
  → NO: Load reference material + provide structured analysis guidance

Workflow 3: Structured Response

Every response must include these 6 components:

1. Problem Definition: Restate the user's question in management accounting terms
2. Assumptions: State any assumptions made in the analysis
3. Analysis Results: Present findings with calculation basis (formulas with actual numbers)
4. Interpretation: Root cause analysis and business implications
5. Recommended Actions: Prioritized list of actionable recommendations
6. Additional Data Needed: Specify any missing data that would improve the analysis

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)

Resources

References (load into context for domain-specific guidance)

• references/01_year-end-closing_20241224.md - Introduction to management accounting vs. financial accounting
• references/02_management-accounting-business-improvement_20250128.md - Management accounting as a tool for business improvement
• references/03_data-driven-management_20250307.md - Data-driven management and forecasting fundamentals
• references/04_analysis_20250408.md - Analysis methodology foundations
• references/05_evidence-based-budgeting_20250507.md - Evidence-based budgeting approaches
• references/06_kpi-design-employee-engagement_20250611.md - KPI design principles and employee engagement
• references/07_monthly-close-acceleration_20250720.md - Monthly close acceleration techniques
• references/08_budget-actual-variance-analysis_20250820.md - Budget-actual variance analysis methodology
• references/09_break-even-analysis_20251005.md - Break-even analysis fundamentals
• references/10_differential-cost-analysis_20251104.md - Differential cost-revenue analysis for make-or-buy decisions
• references/11_ABC-store-profitability_20251213.md - Activity-Based Costing and store-level profitability
• references/12_standard-cost_20260122.md - Standard cost (planned cost) concepts and variance analysis

Related Skills (route to for specialized analysis)

• ma-budget-actual-variance - Budget-actual variance analysis with favorable/unfavorable assessment
• ma-standard-cost-variance - Standard cost variance decomposition (price/quantity)
• ma-cvp-break-even - CVP analysis and break-even calculation
• financial-analyst - Financial analysis including NPV/IRR for investment appraisal

Assets (templates for output generation)

• assets/domain_classification_template_ja.md - Japanese domain classification and routing template
• assets/domain_classification_template_en.md - English domain classification and routing template

Best Practices

• Always classify the query before routing - accurate classification prevents wasted analysis
• When confidence is low, ask a clarifying question rather than guessing the domain
• For multi-domain queries, identify the primary domain first, then address secondary domains
• Present the 6-component response structure consistently for every analysis
• Use bilingual terminology when the user's language preference is ambiguous
• Reference specific blog articles when providing conceptual guidance
• Track which domains are frequently queried to identify knowledge gaps

Examples

Example 1: Direct Skill Routing

User Query: 「今月の予算と実績の差が大きいので分析してほしい」

Classification:

• Domain: #2 Budget-Actual Variance Analysis (Confidence: High)
• Routing: Skill ma-budget-actual-variance

Response:

• Load ma-budget-actual-variance skill
• Request CSV data: account_name, account_type, budget, actual
• Execute variance calculation with favorable/unfavorable assessment

Example 2: Reference-Based Guidance

User Query: "How should we design KPIs for our sales team?"

Classification:

• Domain: #5 KPI Design & Performance Measurement (Confidence: High)
• Routing: Reference references/06_kpi-design-employee-engagement_20250611.md

Response:

• Load reference material on KPI design principles
• Provide structured KPI framework recommendation
• Suggest balanced scorecard approach with leading/lagging indicators

Example 3: Multi-Domain Query

User Query: 「原価を下げて利益率を改善したいが、何から手をつければいい？」

Classification:

• Primary Domain: #3 Cost Accounting (Confidence: High)
• Secondary Domains: #4 CVP Analysis, #2 Budget-Actual Variance
• Routing: Start with CVP analysis for current state, then cost variance for improvement targets

Response:

1. First, run CVP analysis to understand current cost structure and margin of safety
2. Then, run standard cost variance to identify specific cost reduction opportunities
3. Finally, set up budget-actual variance monitoring for ongoing tracking