JP2002352061A - Simulation method for management information - Google Patents

Abstract

PROBLEM TO BE SOLVED: To perform break-even point analysis for many business items by simulating the sale price and the sale quantity as components of proceeds at the time of simulating break-even point analysis for many business items. SOLUTION: Proceeds represented by the product value between the sale price and the sale quantity is shown by a square chart, and its diagonal-OA is moved to obtain the coordinate (b, c) of one end A of the diagonal-OA as the sale quantity and the sale price.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to break-even point analysis used in so-called strategic planning such as profit planning, cash flow planning, and capital planning in the simulation of financial elements of corporate management. By rewriting the value of the financial figures to be processed,
It relates to a method of performing a simulation of corporate management.

[0002]

2. Description of the Related Art In order to simulate financial factors in corporate management, a technique of simulating a profit plan based on break-even point analysis has been adopted. At this time, the numerical value of the financial factor was rewritten one by one, and the result was determined.

[0003] Further, in a method other than the break-even point analysis, when numerical values in the tabulated trial calculation are changed one by one, and the results are similarly obtained in the numerical table, the sales figures such as the sales amount are used. ,
A numerical value consisting of multiple elements of the kind expressed by the product of the selling price is obtained by fixing either one of the selling price of the component and the selling price,
He tried to change the remaining figures and saw the changes in those figures.

[0004]

In order to simulate the break-even point for the purpose of simulating the financial factors in the conventional business management, the allocation of fixed costs and variable costs to each of the handled items must be individually performed. It must be performed, and even if a simple calculation can be performed by a computer, it is practically too complicated to allocate fixed costs and variable costs for each item handled by human judgment one by one. On the other hand, there is a method of looking at the whole with the total amount of these fixed costs and variable costs in some cases.However, in order to treat this as the target of simulation, only the total amount of sales can be used. The selling price and the selling price, which are the product value elements of the amount, could not be the target of the simulation.

In a conventional simulation of an element composed of numerical values, the only option is to directly input numerical values of items to be sequentially changed from the keyboard. Alternatively, it was possible to input the equation of the numerical value to be changed as a program in advance, but in any case, the input of the input numerical value was unavoidable. At the same time, if the purpose of the simulation is to see the overall balance in a graphical state, these methods are too complicated and difficult. Simultaneously, in the case of a simulation of a plurality of elements by keyboard input, it was not possible to process the entire elements collectively.

[0006]

According to the present invention, in a numerical value represented by a plurality of product values, this matrix is represented by a rectangular graphic, and the end of the diagonal line given by the movement accompanied by expansion and contraction of the diagonal line of the rectangular shape. The position on the x-axis and the y-axis of the section is regarded as a new element of each component, and numerical values are obtained by graphic work by obtaining these numerical values, respectively, and as a result, numerical simulation is performed.

Also, a set of numerical data is represented as a rectangular graphic, and each numerical data is directly moved by a line segment constituting a figure or the figure itself by a pointer or a cursor key on a personal computer. It attempts to acquire numerical values by converting them into data and simulate them.

[0008]

Embodiments of the present invention will be described below with reference to the drawings based on embodiments. FIG. 1 illustrates claim 1. The three elements are simulated by changing the sales quantity P, the selling price Q, and the product PQ, which is the product of these. Is freely programmed to expand and contract, and a new (0,
0) The diagonal is redrawn for the newer A '. In the simulation, this A is moved by a pointer or a cursor on a personal computer to obtain A ', and along with this, the sides P and Q become coordinate data A' (b ', c' on the pointer). ) To form a newly drawn rectangle. Here, the coordinate data (b ′, c ′) of the square A ′ is converted to a new P ′,
It is recognized as Q 'data and acquired.

According to claim 2, as shown in FIG. 2, data T as a total value composed of a plurality of financial expense data t1, t2 and tn is drawn in a square. Since the expense data t1, t2, and tn are included in the data T, they are drawn as if they were stacked inside a rectangular drawing of the data T. Line segments m and n are generated at these boundary lines. In the embodiment of the present invention, the boundary line m is changed up and down with a pointer or a cursor to change the cost data t1. This means that the area is displayed with its area increased or decreased. At this time, the changed drawing 'and'
In addition, the value after the change as a result of the increase or decrease is displayed in parallel.

When the next simulation is performed after the change to “drawing”, the change in the contents of the “′” is made impossible after the change. The simulation for this does not affect the data contents of data '.

[0011] Even after the content change of the 'is made impossible, it can be changed again if necessary.

When the sum of the changed data amounts of the expense data t1, t2, and tn exceeds or decreases the initial data T, the data T is displayed with its area increased or decreased.

According to claim 3, the expense data t1, t
2. Data t1 ', t2', tn 'after the change of tn are
After each change, the adjustment is made only to the last element of the elements that have not been changed sequentially, and T 'is not affected. In other words, as shown in FIG. 2, the difference of t1 'that changes t1 is added to or subtracted from the final term tn, and becomes tn', and T 'does not change.

[0014]

【The invention's effect】

Since the present invention is configured as described above, it has the following effects.

In the simulation of financial data for corporate management, financial data PQ = P = V + F + G,
By finding the change in the product value PQ by using each of P and Q as a line segment on the figure, break-even point analysis when handling other items is enabled.

Further, in performing the analysis, for example, when rewriting and allocating the sales amount and the cost expense assuming a certain frame, it is not necessary to change the numerical value of the composition cost sequentially on the keyboard. You can simulate while watching the balance.

[Brief description of the drawings]

FIG. 1 shows claim 1, P, Q and their product value PQ
Represents

FIG. 2 shows claim 2, and includes financial cost item data t1,
Represents data T as a total value composed of t2 and tn.

FIG. 3 shows claim 3, in which financial expense data t1,
Represents data T as a total value composed of t2 and tn.

[Explanation of symbols]

P Sell price Q Sell quantity Sales figures by drawing Sales figures after changes by drawing Total cost items consisting of multiple cost items

Claims (3)

[Claims] 1. Assume that a sales amount PQ represented by a product of a selling unit price P and a selling number Q is a total sales amount in an arbitrary period, and the total sales amount is calculated based on a variable cost V, a fixed cost F, and a profit G When assuming that they match the sum of the three, the selling quantity Q is assumed to be Q = 1 and P
Assuming a model in which Q = P = V + F + G, and calculating a break-even point ratio of F / F + G in this model,
In a method of simulating the business situation of a company by changing each value of P, Q, V, F, and G to an arbitrary value, the sales amount represented by PQ is displayed as a square figure, and From the diagonal start point (0,0) of the rectangle, the plane coordinates A
(B, c) The one side of the square in the x-axis direction is interpreted as the sales quantity b, and the other side in the y-axis direction is interpreted as the selling unit price c. Then, the value of A '(b', c ') at that time is read as a new sales number b' and a selling price c ', respectively, and the respective differences between b and b' and c and c 'are calculated. A method of simulating financial figures characterized by being expressed as a percentage. 2. The total amount T of the cost item and its components t1, t2, tn are displayed as a total amount T in a rectangular drawing, and the constituent elements t1, t in the rectangular drawing.
2, express tn by providing a partition for each expense group,
By moving the division line of this category, each area of the component cost is changed by changing its area, converted to numerical values and displayed sequentially, and this change amount is calculated as a new numerical value of the cost item. A method of simulating the breakdown of the total amount T by adding or subtracting the total amount T to obtain a new numerical value by plotting the new total amount after change and displaying the numerical values of the changed element details as the new total amount T '. 3. The method according to claim 2, wherein when the numerical value of each cost is changed by sequentially moving the partition line, the difference after the change processing is added to or subtracted from the total total amount T for each determined cost item. Only in, the numerical value of the unchanged expenses is changed, and these decisions are successively adjusted with respect to tn of the last term,
A method of simulating a component cost, wherein the total cost T is not changed, wherein the total cost T is not affected.