« オレはジロリアン | Main | 肢別いいですね。 »

April 21, 2005

ミスジャッジ

ステップ原計直対③計算25/55、理論は10~15点くらいかな

計算は量が多すぎでした。一問目は単なる累加法、加工費法、非累加法の問題。多少、データは複雑でしたが。もともとスピードはそんなに速くないと思いますが、あえて慎重に時間かけてやってました。3問のうち2問を解くので精一杯。2問は慎重性重視したので完答。それに理論もちゃんと書きました。一問目は正直、現時点でこれ以上のパフォーマンスは無理です。
問題は二問目。設備投資の戦略的意思決定の問題。最近、結構調子が良かったので、計算とりにいってしまった。結局、正味運転資本のプラスとマイナス逆にしていたので(理解不足だったオレが悪い、何となくしか覚えていなかった)25点中5点しか取れず。25点が理論だったのですが、全く手を付けられず。問題見ると、少なくとも10~15点は取れるような論点でした。計算にムキになってしまいました。計算を先にやることは悪いことではない。でも、それを決定するのは理論の問題をまず見てからだ。計算と理論を比較衡量することで決定すべきだ。とくに設備投資の意思決定なんかは、原計の全論点の中で最もリスクが高い論点であることも考慮すべきだ。年々の税引き後CFミスったら終わり。配点はNPVやIRRにほとんどおかれているわけだから。そしたら、どれを先にやらなければいけないかは明白だったはず。今日は冒険してしまった。この問題を解いてみたいという衝動から。でも、点取りゲームにおいはミスジャッジだった。こういう意味で今日の原計は反省すべき内容でした。こういう細かい積み重ねが大事だと思ってます。何せ7科目ですから。

明日も原計の答練 直対②があるので今日の反省をいかさねば。時間がないときこそ冷静にベストパフォーマンスを

それとそろそろ答案回収してこなきゃな。かなり溜まっていますので。


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« オレはジロリアン | Main | 肢別いいですね。 »

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