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天災や経済要因の変動、法改正、技術革新、新しい競合企業の登場などに対処できるよう、企業内に危機管理の意識・仕組みを構築する必要があり、近年の経営環境の複雑化を反映して、コンティンジェンシー・プランの重要性は増加している。
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