# 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"

- Skill: `takusaotome/management-accounting-navigator` (Agent Skill, multi-file: 15 files)
- Install (CLI): `npx skillmds@latest add takusaotome/management-accounting-navigator`
- Raw SKILL.md: https://api.skillmd.com/api/skills/takusaotome/management-accounting-navigator/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Finance & Business
- Author: takusaotome (https://skillmd.com/u/takusaotome)
- Updated: 2026-09-21
- Page: https://skillmd.com/skills/takusaotome/management-accounting-navigator

---


# 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