JP2002091287A - Business game system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a business game capable of simulating management strategy in which cash flow is considered as a computer system. SOLUTION: Terminals 4, 6, 8... are connected to a server device 2 via a network. The server device 2 is installed for an executive office managing game operation. A database by corporation 10 in which business results or the like for every virtual corporation are recorded is connected to the device 2. The terminals 4, 6, 8... are installed for respective virtual corporations participating in a game. The device 2 monitors cash flow for every each virtual corporation every term and when the cash flow of a certain virtual corporation is lower than a prescribed level, the device 2 notifies the virtual corporation of borrowing. Moreover, in this system, the cash flow discounted at a game starting time is used as the main factor determining victory or defeat of the game.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

The present invention relates to a system for a business game based on management simulation.

[0002]

2. Description of the Related Art Business games are played for the purpose of learning while simulating a management technique. In this business game, a team is divided into a plurality of teams, each team constituting a virtual company, and competing for company performance.

[0003] A general business game is played as follows. First, divide the participants into multiple teams. Each team corresponds to a virtual company. Further, members constituting each team make management decisions and the like as the management team of the virtual company.

[0004] Equivalent capital and equipment are provided to all virtual companies. The administration is performed by the secretariat. Each virtual company submits a management plan such as a production plan to the secretariat for each period. The secretariat determines the sales of each virtual company based on the management plan submitted by each virtual company. Each virtual company sees the management index based on the sales and formulates a management plan for the next period. The above is repeated for a predetermined period, and the game is determined based on the asset value in the final period.

[0005] Business games are used to understand the sense of management and how to read various tables such as profit and loss statements used for management judgment through games.

However, the conventional business games as described above have the following problems.

[0007] First, as a management index for each period, it mainly presents profit and loss, and no consideration has been given to cash on hand. In other words, the cash flow was not shown as a management index for each period, and the cash flow did not affect the progress of the game.

[0008] Second, the asset value in the final term is used as a factor that determines the outcome. For this reason, there has been a problem that attention has focused only on asset value, and that participants have not paid attention to cash flow, which is an important concept in learning a management strategy.

SUMMARY OF THE INVENTION It is an object of the present invention to solve the above-mentioned problems and to provide, as a computer system, a business game capable of simulating a business strategy considering a cash flow.

[0010]

(1) A business game system according to the present invention includes a server device and a plurality of terminal devices connected to the server device, and associates each terminal device with each virtual company. A business game system in which a server device simulates corporate management based on input data from the device, wherein the terminal device receives input of management plan data for the period including a sales forecast amount of a corresponding virtual company. Transmitting the management plan data to the server device, and the server device outputs management performance data including the sales performance amount of each virtual company calculated based on the management plan data including the expected sales amount of each virtual company, In addition to transmitting to the terminal device corresponding to the virtual company, the server device, for each virtual company, based on the business performance data including the sales performance amount Calculating the cash flow for the period, if the cash flow is equal to or less than a predetermined value, determine that borrowing is necessary, and transmit a borrowing need notification to the terminal device corresponding to the virtual company; Displays the business performance data from the server device, the borrowing necessary notice, and then prompts the input of the borrowing execution data and the next business plan data, and the server device repeats the exchange between the terminal device and the server device for a predetermined period. As a result, the management result of each virtual company in consideration of the interest related to the borrowing is transmitted to the terminal device as information for determining winning or losing.

As described above, the server device calculates the cash flow of the period for each virtual company, and if the cash flow is equal to or less than a predetermined value, notifies the terminal device corresponding to the virtual company of the borrowing requirement. Is sent. Therefore, the server device determines whether or not the cash flow is at a predetermined level every period. If the cash flow is at or below the predetermined level, borrowing must be performed. In addition, the interest from this borrowing is reflected in operating results. Therefore, in the progress of the game, the participants can be made aware that the cash flow is an important factor, and the educational effect of the game can be enhanced.

(3) A business game device according to the present invention is a device for a business game that simulates the management of a virtual company based on given management plan data, and has an estimated sales amount for the period. Acquiring means for acquiring business plan data including, and cash flow calculating means for calculating a cash flow for the current period based on business performance data including the actual sales amount for the current period calculated based on the business plan data, If the calculated cash flow is equal to or less than a predetermined value, borrowing necessity determining means for determining that borrowing is necessary, and borrowing execution data input corresponding to the determination result of the borrowing necessity determining means, A borrowing interest calculating means for calculating borrowing interest; and business performance data including the sales performance amount and the borrowing interest for inputting business plan data for the next term. Intermediate result presenting means, and final result presenting means for calculating and presenting the business results of the virtual enterprise in consideration of the borrowing interest as a result of repeating the input of the management plan data for a predetermined period, And

As described above, the cash flow in the period is calculated for each virtual company, and if the cash flow is equal to or less than a predetermined value, a borrowing necessity notice is displayed. Therefore, it is determined every period whether the cash flow is at a predetermined level or not.
You have to borrow. In addition, the interest from this borrowing is reflected in operating results. Therefore, in the progress of the game, the participants can be made aware that the cash flow is an important factor, and the educational effect of the game can be enhanced.

(6) A business game system according to the present invention includes a server device and a plurality of terminal devices connected to the server device, wherein each terminal device is associated with each virtual company,
A business game system in which a server device simulates corporate management based on input data from a terminal device, wherein the terminal device receives input of management plan data including a predicted sales amount for the period, The data is transmitted to the server device, and the server device transmits, to the terminal device, management result data including the sales result amount of each virtual company calculated based on the management plan data including the expected sales amount of each virtual company. At the same time, the terminal device displays the business performance data including the sales performance amount from the server device, and then prompts the input of the next business plan data including the expected sales amount, and the server device establishes a connection between the terminal device and the server device. It calculates the business performance of each virtual company as a result of repeating the exchange for a predetermined period as information for deciding whether to win or lose. The operating results of each virtual company are determined based on the shareholder value calculated by discounting the cash flow from the first term to the last term and the expected cash flow in the term after the last term by the present value at the start of the game. It is characterized by doing.

That is, since the cash flow is used as a factor for determining the win or loss, the participant can naturally recognize the importance of the cash flow in the business strategy.

Further, the increase (decrease) of the corporate value at the end of the game is discounted to the present value at the start of the game as the shareholder value. By using the technique of discounting and evaluating the result of actually playing the game retroactively to the time at the start of the game, it becomes easy for the participants to understand the significance of the cash flow.

(8) The business game device of the present invention is a device for a business game that simulates the management of a virtual company based on given management plan data, and the sales forecast amount for the period is calculated. Acquisition means for acquiring management plan data including sales forecast data; management performance data calculation means for calculating management performance data including sales performance data based on the management plan data including the expected sales data and predetermined market data; A final result presenting means for calculating a business performance of the virtual enterprise as a result of repeating data input for a predetermined period, wherein the business performance of each virtual enterprise is calculated by using a cash flow from a first period to a final period and a time after the final period Final result calculated based on shareholder value calculated by discounting the present value at the start of the game for the expected cash flow in the period It is characterized by comprising a shows means.

That is, since the cash flow is used as a factor for determining the win or loss, the participant can naturally recognize the importance of the cash flow in the business strategy.

Further, the increase (decrease) of the corporate value at the end of the game is discounted to the present value at the start of the game to obtain the shareholder value. By using the technique of discounting and evaluating the result of actually playing the game retroactively to the time at the start of the game, it becomes easy for the participants to understand the significance of the cash flow.

(10) The apparatus according to the present invention determines predetermined market data in the case where a plurality of virtual companies exist, based on the relative relationship between the expected sales amount of the relevant company and the expected sales amounts of other virtual companies. I am trying to do it.

Therefore, if the estimated sales volume of each virtual company is input, market data is automatically calculated in the relative relationship.

"Market data" refers to data that affects the performance of each company, such as the actual sales volume.

"Acquisition means for acquiring management plan data" refers to means for acquiring management plan data using a keyboard or communication. In the embodiment, step S101 in FIG. 13 corresponds.

"Cash flow calculation means" means means for calculating a cash flow, and corresponds to step S107 in FIG. 13 in the embodiment.

The "borrowing necessity judging means" is means for judging whether borrowing is necessary based on a cash flow. In the embodiment, step S107 of FIG.
S108 corresponds.

The "borrowing interest calculation means" refers to means for calculating interest on a borrowed money, and corresponds to steps S107 and S108 in FIG. 13 in the embodiment.

The term "intermediate result presentation means" refers to means for presenting business results in a period before the last period, and corresponds to step S107A in FIG. 13 in the embodiment.

The "final result presenting means" refers to means for presenting business results in the final period, and corresponds to step S113 in FIG. 13 in the embodiment.

The "recording medium on which the program is recorded"
A recording medium such as a ROM, a RAM, a flexible disk, a CD-ROM, a memory card, a hard disk, or the like on which a program is recorded. In addition, the concept includes a communication medium such as a telephone line and a transport path. A CD-R that records a program to be executed after being installed on a hard disk or the like, as well as a recording medium such as a hard disk that is connected to the CPU and directly executes the recorded program.
This is a concept including a recording medium such as OM. Furthermore, the programs referred to here include not only programs that can be directly executed, but also programs in a source format, compressed programs, encrypted programs, and the like.

[0030]

FIG. 1 shows an overall configuration diagram of a game system according to an embodiment of the present invention. Server device 2
, Terminal devices 4, 6, 8... Are connected via a network. The server device 2 is installed for an office for managing game operations. The server device 2 is connected to a company-specific database 10 that records the performance of each virtual company. Terminal device 4, 6, 8
... are set up for each virtual company participating in the game. In the following embodiment, one terminal device 4, 6, 8,... Is associated with each virtual company. Note that the server device 2 and the terminal devices 4, 6, and 8 are L
They may be connected by an AN or by the Internet.

FIGS. 2 and 3 show flowcharts of the server device 2 and the terminal device 4 as the game progresses. In addition, although the process related to the terminal device 4 is shown, the other terminal devices 6 and 8
.. Are similarly processed.

First, the server device 2 transmits to the terminal device 4 a screen describing the rules of the game, the capital held, and the like. Subsequently, an investment / financial plan input screen is transmitted to the terminal device 4 (step S1). The game participant (one or more teams) of the terminal device 4 inputs the planned numerical values of the production equipment on this screen (step S1).
1). FIG. 4 shows this input screen. The name of the virtual company corresponding to the terminal 4 is displayed in the display field 20 indicating the input period. The number of production facilities existing at the beginning of the period is displayed in the display column 22. This numerical value is transmitted by the server device 2 according to the recorded contents of the company-specific database 10 and displayed on the terminal device 4.

The game participant inputs the production equipment to be purchased in the current term in the input box 24 in consideration of the displayed data at the beginning of the term.
, Enter a numerical value. This numerical value is transmitted to the server device 2 together with the input. The server apparatus 2 calculates the total number of production facilities and the production capacity based on the beginning data and the transmitted purchase data for the current term, and sends them back to the terminal device 4. As a result, as shown in FIG. 4, the total number of lines and the production capacity are displayed in the display columns 26 and 28. The server device 2 is a company-specific database 1
Update the production capacity and production capacity of 0.

Next, the server device 2 transmits the production / sales plan input screen to the terminal device 4 (step S2). FIG.
Shows an input screen. The server device 2 also transmits the numerical values of the production capacity and the beginning stock based on the company-specific database 10.

The game participant inputs a production and sales plan from the terminal device 4 (step S12). First, input box 3
At 0, enter the production number for this term. This production number is transmitted to the server device 2 to check whether it is within the production capacity range (step S3). If the production capacity is exceeded, the terminal device 4 is prompted to re-input (step S13). If it is within the range of the production capacity, it is recorded in the company-specific database 10.

Next, the game participant inputs the sales volume of the current term in the input field 32. This sales quantity is transmitted to the server device 2 and recorded in the company-specific database 10.
The server device 2 calculates the remaining inventory by subtracting the current sales volume from the total number of products, and transmits the remaining inventory to the terminal device 4. This stock quantity is displayed in the display field 34.

Subsequently, the game participant inputs a product price, a strategic cost, and the like. These input data are also transmitted to the server device 2 and recorded in the company-specific database. At this point, the server device 2 calculates financial statements (see FIGS. 7, 8, and 9) such as a profit and loss statement and a cash flow statement when the sales have been achieved as expected, and sends it to the terminal device 4. Send. The game participant can make a plan change with reference to the expected financial statements.

Upon receiving data input from all the terminal devices 4, 6, 8,... Participating in the game, the server device 2 calculates market data (step S4). That is, the sales results for each company are calculated based on the sales plans, unit prices, and the like of all the companies. In this embodiment, the server device 2 determines the sales result as follows.

First, the market scale is read. The market size is
It is predetermined and recorded for each period. In this embodiment, the market size in each period is calculated in advance based on a predetermined life cycle curve and recorded in the server device 2. In addition, the size of the market, the person in charge of the secretariat,
You may make it input into the server apparatus 2 each time.

Next, the product competitiveness of each company is calculated based on the product unit price, the strategic cost, etc. of each company. Based on this relative product competitiveness, the market share of each company is calculated. It should be noted that the weight of items such as the unit price of goods and strategic costs that affect the share changes according to changes in the market size, and this is calculated in advance and recorded in the server device 2. This share may also be determined or corrected by the secretariat staff by inputting it from the server device 2.

Next, the sales volume of each company is determined by multiplying the market size by the market share.

The server device 2 transmits the actual sales quantity thus obtained to the terminal device 4 (step S4).
Note that the sales volume of each corresponding company is transmitted to each terminal device. The server device 2 calculates the number of inventories, the manufacturing cost, and the like based on the sales plan and sales results of each company, and also transmits this. The actual sales quantity and the like are displayed on the terminal device 4.

FIG. 6 shows a display screen of the actual sales quantity.
The planned numbers are displayed on the left and the actual figures are displayed on the right.

Next, the server device 2 calculates financial statements as shown in FIGS. 7, 8 and 9 for each company based on the sales volume and the like. FIG. 7 is a table of the general management cost, which is calculated based on the data input from the terminal device 4. FIG. 8 is a profit and loss calculation table.
It is calculated based on manufacturing costs, general administrative expenses, and the like. For example, the sales amount is calculated by multiplying the actual sales quantity by the sales unit price.

FIG. 9 is a cash flow statement.
The server device 2 calculates the total cash flow C based on the following equation.

C = SC-IC + AC where SC is operating cash flow, IC is investment cash flow, and AC is financial cash flow.

The operating cash flow SC is calculated based on the following equation.

SC = SCI− (CO + PO) where SCI is
It is a cash-in flow, which is the sum of cash collection of sales and cash collection by bill discount, and is the amount of cash actually entered. Note that a predetermined percentage of the sales is collected by bills. In addition, the secretariat may input the bill receiving rate into the server device 2 and set it in each case. It should be noted that the terminal device 4 may issue an instruction as to how much bill discount is to be performed.

CO is a cash outflow,
This is the actual amount of cash that was calculated based on manufacturing costs, selling and administrative expenses, depreciation, etc.

PO is a priority outflow, and is a cash amount to be paid with priority such as tax and interest payment. The server device 2 calculates a predetermined tax amount based on the profit amount. When the company borrows, interest at a predetermined rate is calculated.

The investment cash flow IC is an investment-related expenditure calculated based on capital investment and the like.

The financial cash flow PO is obtained by subtracting the amount of the repayment from the amount of the borrowed money.

After calculating the total cash flow for the period as described above, the server device 2 calculates the cash balance CB. This cash balance CB is
The total C of cash flows for each period is accumulated.

The server device 2 transmits the calculated financial statements to the terminal device 4 (Step S5). Note that these financial statements may be calculated by the administrator of the secretariat, input to the server device 2, and transmitted to the terminal device 4. In response, the terminal device 4 displays the financial statements including the cash flow table (step S15).

In this embodiment, the financial statements are transmitted from the server device 2 to the terminal device 4. However, only the basic data for preparing the financial statements may be transmitted to the terminal device 4 and the participant may input the screen while viewing the data to prepare the financial statements. In this way, it is possible to carry out the exercise of preparing financial statements at the same time.

Next, the server device 2 determines whether or not the calculated cache balance CB has reached a predetermined cache level (step S6). In this embodiment, the cache level is calculated according to the following equation.

Cash level = (short-term debt + accounts payable +
(Payment note) / 3 The cash level may be calculated according to the following equation.

If the cash level is lower than the sales receivable + inventory-purchased debt level, the fact that borrowing is necessary and the minimum necessary borrowing amount are transmitted to the terminal device 4 (step S16).

The participant borrows the required amount (step S17). The borrowing amount is recorded in the company database of the server device 2 (step S).
7). If the cash level has not been reached,
It is necessary to borrow a predetermined amount of money, but borrowing may be performed even when the cash level has been reached.

Also, the participant
You can also repay the debt. The repayment amount is recorded in the company database of the server device 2 and is subtracted from the borrowed money.

Further, the participant can apply to the server device 2 for discounting the received bill and converting it into cash. Upon receiving the offer, the server device 2 discounts the bill at a predetermined discount rate and converts the bill into cash.

Subsequently, the server device 2 determines whether or not the predetermined final period has ended (step S).
8). If not completed, step S1 and subsequent steps are repeatedly executed for the next period.

When all the periods are completed, the shareholder value of each company is calculated based on the company performance recorded in the company-specific database 10 and transmitted to the corresponding terminal devices (step S9). The server device 2 calculates the cash flow of each period by converting it into the corporate value at the start of the game according to the following formula, and further calculates the shareholder value based on the converted cash flow as an index for deciding whether to win or lose the game.

Shareholder value = Corporate value−Interest bearing debt Here, the corporate value is calculated by the following equation.

Corporate value = Total value obtained by discounting the cash flow C of each period to the value at the start of the game + Value obtained by discounting the residual value to the value at the start of the game. The value discounted to the value is the cash flow C, the discount coefficient R
Multiplied by. Here, the discount coefficient R is 1 / (discount rate + 1) ^t . Here, t is the number of periods from the start of the game. The discount rate is set to about several percent in advance.

The residual value is generally calculated as a cash flow / discount rate in the last period. However, in this game system, as shown below, the weighted average of the cash flows C from the end to a predetermined period (here, three periods) is calculated, and the weighted average / discount rate is used as the residual value.

(((Cash flow of third term × (discount rate + 1) ² × 2 ¹ )) + (Cash flow of fourth term × (discount rate + 1) ¹ × 2 ² ) + (Cash flow of fifth term ×
2 ³ )) / (2 ¹ +2 ² +2 ³ )) / discount rate The residual value calculated in this way is calculated by using the above discount coefficient R
Depending on the value at the start of the game. In this case, t is calculated as the final period.

As described above, the weighted average of the cash flows C from the end to a predetermined period (here, three periods) is calculated, and the residual value is calculated based on the weighted average as follows. For different reasons. In general, in the case of business forecasting, linear forecasting is often performed throughout each period. Therefore, it is highly appropriate to calculate the residual value based on the cash flow in the final period. However,
In the game, the cash flow in each period fluctuates greatly depending on the progress of the game. Therefore, when calculating the residual value based only on the cash flow of the final period,
The result of the final period is too large and largely affects the outcome of the game, which is not preferable. Therefore, in this embodiment, a weighted average of the cash flows C from the last to a predetermined period (here, three periods) is calculated, and the residual value is calculated based on the weighted average.

Further, the interest-bearing debt is calculated by summing up the borrowing amount in each period and using the discount coefficient R to return the value to the value at the start of the game.

Further, in this embodiment, at the end of each period, a chance / risk card is transmitted from the server device 2 to each terminal device 4. The chance risk card describes events such as occurrence of equipment repair costs and reduction of material purchase costs. The server device 2 performs a process of reflecting the content described in the chance / risk card on the business performance of the company. The server device 2 randomly selects and transmits a chance / risk card.

The server device 2 transmits the shareholder value calculated for each company to the corresponding terminal device (step S18). This allows the participant to know the outcome of the business game and the final performance of the company. FIG. 10 shows a cash flow table displayed on the terminal device 4.

In the above embodiment, for each terminal device,
Each corresponds to one virtual company. However, data of a plurality of virtual companies may be input from one terminal device. In addition, as shown in FIG. 11, for one virtual company, for each participant having each role, such as the president, business manager, accounting manager, etc.
The terminal devices 4a, 4b, and 4c may be assigned. In this case, for each role given to the participant, restrictions may be placed on items that can be input. For example, borrowing should only be executed by the president and accounting manager.

Further, in the above embodiment, a plurality of virtual companies are assumed, and a plurality of terminal devices are connected. However, instead of competing with a plurality of virtual companies, a game may be played for one virtual company.

The server device 2 may be connected to a terminal device via a LAN.
(Application Service Provider). In this case, game participants can recruit from the Internet. Further, a part of the game participants may be executed by a computer program.

Further, the functions of the server device and the terminal device described above may be realized by a single computer device to form a business game device. FIG. 12 shows the configuration of the business game device in this case. A memory 32, a hard disk 34, a display 36, and a keyboard / mouse 38 are connected to the CPU 30. The program for executing the business game is recorded on the hard disk 34.

FIG. 13 is a flowchart showing this program. As is clear from the figures, the functions of the server device and the terminal device shown in FIGS. 2 and 3 are realized by this program.

In this embodiment, since the game is played by one player, the actual sales volume in step S106 is determined by a predetermined variable that determines the market. As an opponent, the program may run a virtual company to compete for the game.

[Brief description of the drawings]

FIG. 1 is a diagram showing an overall configuration of a business game system according to an embodiment of the present invention.

FIG. 2 is a flowchart showing a processing flow.

FIG. 3 is a flowchart showing a processing flow.

FIG. 4 is a diagram showing an investment / financial plan input screen.

FIG. 5 is a diagram showing a production / sales plan input screen.

FIG. 6 is a diagram showing a screen of production and sales plans and results.

FIG. 7 is a diagram showing a screen of a general management cost plan and an actual result.

FIG. 8 is a diagram showing a profit and loss plan and a result screen.

FIG. 9 is a diagram showing a cash flow plan and actual result screen;

FIG. 10 is a diagram showing a screen of a cash flow calculation table.

FIG. 11 is a system diagram according to another embodiment.

FIG. 12 is a diagram showing a game device according to another embodiment.

FIG. 13 is a view showing a flowchart of the apparatus in FIG. 12;

[Explanation of symbols]

 2 ... server device 4, 6, 8 ... terminal device 10 ... database by company

Claims (10)

[Claims] A server device and a plurality of terminal devices connected to the server device, each terminal device is associated with each virtual company, and the server device simulates corporate management based on input data from the terminal device. The terminal device receives the input of the business plan data of the period including the sales forecast amount of the corresponding virtual company, transmits the business plan data to the server device, and the server device Transmitting, to a terminal device corresponding to the virtual company, management result data including a sales result amount for each virtual company calculated based on management plan data including the sales forecast amount for each virtual company, and a server device Calculates the cash flow for each period for each virtual company based on the business performance data including the actual sales volume, and calculates the cash flow Equal to or less than a predetermined value,
Judges that borrowing is necessary, sends a borrowing notification to the terminal corresponding to the virtual company, and the terminal displays the business performance data and the borrowing notification from the server, and then executes the borrowing. The server device prompts the input of the data and the next business plan data, and the server device wins or loses the business result of each virtual enterprise in consideration of the interest on the borrowing as a result of repeating the exchange between the terminal device and the server device for a predetermined period. And transmitting the information to the terminal device as information for determining the business game system. 2. A device which is accessible from a plurality of terminal devices,
A server device for simulating corporate management based on input data from a terminal device. The server device receives management plan data for the period including a sales forecast amount of a virtual company from each terminal device, and performs a corresponding sales of each virtual company. The management result data including the sales performance amount for each virtual company calculated based on the management plan data including the expected amount is transmitted to the terminal device corresponding to the virtual company, and the management performance data including the sales performance amount is transmitted to the terminal device corresponding to the virtual company. Based on the calculated cash flow for each virtual company, if the cash flow is less than a predetermined value, it is determined that borrowing is necessary, and borrowing is performed for the terminal device corresponding to the virtual company. The necessary notification is transmitted, and as a result of repeating the above-mentioned exchange with the terminal device for a predetermined period, the business result of each virtual company in consideration of the interest regarding the borrowing is determined. A server device for transmitting the information to the terminal device. 3. An apparatus for a business game that simulates the management of a virtual company based on given management plan data, wherein the acquisition means acquires management plan data including a predicted sales amount for the period. And a cash flow calculating means for calculating a cash flow for the current period based on business performance data including the actual sales volume for the current period calculated based on the business plan data, wherein the calculated cash flow is equal to or less than a predetermined value. If,
A borrowing necessity determining means for determining that borrowing is necessary; a borrowing interest calculating means for calculating borrowing interest by receiving borrowing execution data input in accordance with the result of the borrowing necessity determining means; Intermediate result presenting means for presenting business performance data including the sales performance amount and the borrowing interest for management plan data input, and considering the borrowing interest as a result of repeating the input of the management plan data for a predetermined period. And a final result presenting means for calculating and presenting the business results of the virtual company. 4. A recording medium recording a program for realizing, by a computer, a device for a business game for simulating the management of a virtual company based on given management plan data, Acquisition means for acquiring management plan data including expected sales volume, and cash flow for calculating cash flow for the current period based on business performance data including the actual sales volume for the current period calculated based on the management plan data Calculating means, if the calculated cash flow is equal to or less than a predetermined value,
A borrowing necessity determining means for determining that borrowing is necessary; a borrowing interest calculating means for calculating borrowing interest by receiving borrowing execution data input in accordance with the result of the borrowing necessity determining means; Intermediate result presenting means for presenting business performance data including the sales performance amount and the borrowing interest for management plan data input, and considering the borrowing interest as a result of repeating the input of the management plan data for a predetermined period. A final result presenting means for calculating and presenting the business results of the virtual company, and a recording medium on which a program for realizing by a computer is recorded. 5. The system according to claim 1, wherein the operating result takes into account the borrowing interest from the first term to the last term. A cash flow that takes into account the cash flow and the borrowing interest expected in the period after the final period, based on the shareholder value calculated by discounting the present value at the start of the game. 6. A server device and a plurality of terminal devices connected to the server device, each terminal device is associated with each virtual company, and the server device simulates corporate management based on input data from the terminal device. The terminal device accepts input of management plan data including the expected sales amount for the period, transmits the management plan data to the server device, and the server device The business performance data including the actual sales amount for each virtual company calculated based on the management plan data including the expected sales amount is transmitted to the terminal device, and the terminal device performs the management including the actual sales amount from the server device. After displaying the actual data, the user is prompted to enter the next business plan data including the expected sales volume, and the server device communicates with the terminal device and the server device described above. And calculating the business results of each virtual company as a result of repeating the predetermined period as information for determining winning or losing, wherein the business results of each virtual company are cash flows from the first period to the final period. And a cash game expected in a period after the final period is determined based on a shareholder value calculated by discounting a present value at the time of starting the game. 7. A device which is accessible from a plurality of terminal devices,
A server device for simulating corporate management based on input data from a terminal device. The server device receives management plan data including a sales forecast amount for the period from the terminal device and includes the sales forecast amount of each virtual company. The management result data including the sales result amount for each virtual company calculated based on the management plan data is transmitted to the terminal device, and the business result of each virtual company as a result of repeating the exchange with the terminal device for a predetermined period is described. , Which is transmitted to the terminal device as information for determining a win or loss, wherein the business performance of each virtual enterprise is calculated based on the cash flow from the first term to the last term and the cash expected in the term after the last term. A server device, wherein a flow is determined based on a shareholder value calculated by discounting a present value at the start of the game. 8. An apparatus for a business game for simulating the management of a virtual company based on given management plan data, wherein the acquisition means acquires management plan data including a sales forecast amount for the period. And business performance data calculating means for calculating business performance data including sales performance data based on the management plan data including the expected sales volume and predetermined market data, and a result of repeating the input of the management plan data for a predetermined period. A final result presenting means for calculating a business performance of the virtual enterprise in the above, wherein the business performance of each virtual enterprise is calculated by using a cash flow from the first term to the final term and a cash flow expected in a term after the final term. , A means for presenting final results calculated based on shareholder value calculated by discounting the present value at the start of the game, and a business game Equipment for the system. 9. A recording medium recording a program for realizing, by a computer, an apparatus for a business game for simulating the management of a virtual company based on given management plan data, Acquisition means for acquiring management plan data including the expected sales amount, and management result data calculation means for calculating management results data including the actual sales amount based on the management plan data including the expected sales amount and predetermined market data And a final result presenting means for calculating the business results of the virtual company as a result of repeating the input of the management plan data for a predetermined period, wherein the business results of each virtual company are calculated by using the cash flow from the first period to the final period. Stock calculated by discounting the expected cash flow in the period after the last period to the present value at the start of the game Recording medium for recording a program for realizing the final result presentation means for calculating, based on the value, the computer. 10. The apparatus according to claim 8, wherein, when a plurality of virtual companies exist, the predetermined market data is a sales forecast amount of the virtual company and a sales forecast of another virtual company. Characterized by being determined in relation to quantity.