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The 4–4–5 calendar is a method of managing accounting periods. It is a common calendar structure for some industries such as retail, manufacturing and parking industry. The 4–4–5 calendar divides a year into 4 quarters. Each quarter has 13 weeks, which are grouped into two 4-week "months" and one 5-week "month". The grouping of 13 weeks may also be set up as 5–4–4 weeks or 4–5–4 weeks, but the 4–4–5 seems to be the most common arrangement. When a 4–4–5 calendar is in use, reports with month-by-month comparisons or trend over periods do not make sense because one month is 25% larger than the other two. However, you can still compare a period to the same period in the prior year, or use week by week data comparisons. Its major advantages over a regular calendar are that the end date of the period is always the same day of the week, which is useful for shift or manufacturing planning, and that every period is the same length. One disadvantage of the 4–4–5 calendar is that it has 364 days (7 days * 52 weeks), so that approximately every 5.6 years there will be a 53-week year, which can make year-on-year comparison difficult. == 52–53-week fiscal year == The 52–53-week fiscal year is a variation on the 4–4–5 calendar. It is used by companies that desire that their fiscal year always end on the same day of the week. Any day of the week may be used, and Saturday and Sunday are common because the business may more easily be closed for counting inventory and other end-of-year accounting activities. There are two methods in use: 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「4–4–5 calendar」の詳細全文を読む スポンサード リンク
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