JP2003296538A - Cost diagnostic device, and cost diagnostic program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To facilitate the cost diagnoses for the whole office including a nonproductive department by computer processing. <P>SOLUTION: The diagnoses of a state related to facility cost is performed based on financial data disclosed for companies. The data of a company to be diagnosed are compared with data based on financial data of a plurality of representative companies every kind of industry the company to be diagnosed belongs to, and the result based on the difference therefrom is outputted as a diagnostic result. <P>COPYRIGHT: (C)2004,JPO

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a cost diagnosing apparatus and a program thereof for executing a facility cost diagnosing business of a company or the like.

[0002]

[Prior Art] For production departments such as factories of companies,
There have been various attempts to manage costs by performing cost diagnosis for the relevant department based on the details of the quantity and price of parts, labor cost, construction period, sales volume and price, labor cost, equipment cost, management cost, etc. .

[0003]

However, regarding the non-production department represented by the management department and the whole enterprise including the non-production department, the details regarding the facility cost are not always clear like the production department. Therefore, facility cost diagnosis such as whether the cost is appropriate, whether assets can be effectively utilized, whether labor productivity is appropriate, and how it is positioned in the industry to which the company belongs are appropriate and A simple method is required.

Therefore, the main object of the present invention is to make it possible to easily perform cost diagnosis by computer processing for the entire facility including non-production departments.

[0005]

[Means for Solving the Problems] That is, according to the present invention, a facility cost related to the management of a company or the like is diagnosed by computer processing, and at least a capital productivity index or a labor productivity index is displayed on a computer. Information related to multiple facility cost types that are classified based on one of the above is stored, and from multiple financial element data obtained from the publicly available financial data for a plurality of representative companies belonging to a certain industry. A plurality of cost evaluation reference values calculated based on the basic data are stored. Then, the computer accepts the input of basic data composed of a plurality of financial element data obtained from the financial data published for the diagnosis subject company belonging to the predetermined type of industry, and one or more of each is included in the received basic data. A plurality of cost evaluation index values are calculated based on the financial element data of, and an evaluation point based on the corresponding cost evaluation reference value is calculated for each of the calculated cost evaluation index values, and a plurality of different evaluation points are calculated. It is characterized in that a process for determining which type of facility cost category the stored target enterprise belongs to is automatically executed based on the ratio.

[0006] As described above, with respect to a certain specific industry, the cost evaluation index value based on the financial data of the company to be diagnosed is converted into points by using the cost diagnosis reference value based on the financial element data of a plurality of companies as a reference, Since the company is automatically applied from the combination of evaluation points to the type classified by the index related to capital productivity or labor productivity, the position of facility cost in the industry to which the company to be diagnosed belongs is easily determined. Will be able to. In particular, indicators of capital productivity and labor productivity differ naturally in different industries and are not subject to comparison.Therefore, depending on the degree of divergence compared to the average value of representative multiple companies in the industry to which the company to be diagnosed belongs Discriminating the type is extremely important and useful.

[0007] Specifically, regarding the capital productivity, in order to show the index by classifying whether the company to be diagnosed owns the capital or renting it, first, in the basic data, Includes tangible fixed assets, rent and the number of employees as financial element data, and the cost evaluation standard value and cost evaluation index value are both labor ratios equivalent to tangible fixed assets per employee of a company, and In-house type and rental type that classify the capital productivity index obtained based on labor equipment ratio and rent per person as facility cost type, including rent per person equivalent to rent per employee Stores information related to types. Then, the average labor equipment ratio and the average rent per person for a plurality of companies are stored as the cost evaluation reference value, and the labor equipment ratio and the rent per person for the enterprise to be diagnosed are calculated as the cost evaluation index value. Then, the labor equipment ratio and the rent per person of the companies subject to the diagnosis are calculated as the evaluation points of the labor equipment rate points and the rent points per person based on the average labor equipment rate and the average rent per person, respectively. If the capital productivity index value, which is the value obtained by dividing the rate points by the rent points per capita, is greater than the predetermined standard value, it is determined that the capital productivity of the relevant company to be diagnosed is the in-house type, while the standard value If it is smaller than this, it may be configured to determine that it is a rental type. When the capital productivity index value is the same as the predetermined reference value, it can be a mixed type of a self-owned type and a rental type.

[0008] More specifically, by subdividing the company type,
So-called facility management (FM) that grasps the facility cost situation of the entire company including goods, money, and information
In order to properly judge whether the capital productivity is high or low, the basic data should also include the land lease right, security deposit, guarantee deposit, added value based on gross profit or gross operating profit as financial element data, respectively, and Facility Management (FM), which is the sum of tangible fixed assets, leasehold interests, security deposits, and guarantee deposits, for each valuation standard value and cost evaluation index value. FM tangible value equivalent to added value per tangible fixed asset. Stores information on high capital productivity type and low capital productivity type based on FM tangible fixed asset value added ratio as a small type that further categorizes own type related to capital productivity by including fixed asset value added ratio . Then, the average FM tangible fixed asset value added ratio of a plurality of companies is stored, and the FM tangible fixed asset value added ratio of the diagnosis subject company is calculated as a cost evaluation index value.
About M Tangible Fixed Assets Value Added Ratio The FM tangible fixed assets added value ratio points based on the average FM tangible fixed assets added value ratio are calculated as evaluation points. On the other hand, for companies subject to diagnosis whose capital productivity index value has been determined to be in-house, if the value added ratio of FM tangible fixed assets is greater than the prescribed reference value, it is determined to be of high capital productivity category. If it is less than the standard value, it may be decided to be a low capital productivity type.

[0009] On the other hand, in order to further subdivide the rental type and to increase or decrease the asset productivity by the ratio of the profit of the company to the rent, the basic data is based on the gross profit or the gross profit as the financial element data, respectively. Including the added value, the cost evaluation standard value and the cost evaluation index value both include the rent added value multiple, which is equivalent to the added value per rent of one company, and the rental type pattern related to capital productivity Stores information on high capital productivity types and low capital productivity types based on the rent-added value multiple as a small type. Then, the average rent value added ratio for multiple companies is stored, and the rent value added ratio for the companies subject to diagnosis is calculated as a cost evaluation index value, and the average rent value added ratio for the companies subject to diagnosis is calculated. The rent-value-added multiple points based on the rent-added-value multiple are calculated as evaluation points. In addition, for the companies subject to diagnosis whose capital productivity index value is determined to be the rent type, if the rent value-added multiple is greater than the prescribed standard value, it is determined to be the high capital productivity type, while the standard If it is less than the value, it may be determined to be a low capital productivity type.

[0010] Further, due to the high and low of labor productivity,
In order to show an index of whether the company subject to the diagnosis is effectively utilizing its own labor force, the basic data is added to the financial element data as sales value, the number of employees, personnel expenses, gross profit or gross profit or added value based on gross profit. The cost evaluation standard value and the cost evaluation index value are both added value per person, which is equivalent to the added value per employee of a company, and sales per employee, which is equivalent to the sales per employee. Stores information on high labor productivity categories and low labor productivity categories that are classified into labor productivity indicators obtained based on added value per person and sales per person, including high. Then, the average labor equipment ratios and average per capita sales of multiple companies are stored as cost evaluation reference values, and the added value per capita and per capita sales of the companies to be diagnosed are calculated as cost evaluation index values. In addition, regarding the per capita value added and the per capita sales of the companies to be diagnosed, the per capita value added point and the per capita sales point based on the average per capita value added and the per capita sales point are calculated as the evaluation points, respectively. To do. On the other hand, if both the value-added points per person and the sales points per person are larger than the predetermined reference value, it is determined that the labor productivity of the company subject to diagnosis is a high labor productivity type.
In other cases, it may be configured to determine that the type is low labor productivity.

By combining the present invention as described above, the facility cost types can be classified into a minimum of 2 and a maximum of 8 facility cost types, and the diagnosis target company can be applied to any of them. Then, in order to obtain the information for giving appropriate advice based on the determined type, based on the predetermined type, the facility diagnosis comment created corresponding to each type is stored as the information related to each type. It is advisable to extract facility diagnosis comments related to the type corresponding to the determined type and output the type and facility diagnosis comments corresponding thereto.

As described above, it is determined which facility cost category the company to be diagnosed belongs to,
In order to be able to present a more visually recognizable index, a radar chart for at least one of capital productivity and labor productivity should be created based on multiple cost evaluation standard values and cost evaluation index values of the companies to be diagnosed. It should be output. Specifically, create a basic radar chart with multiple different cost evaluation reference values as axes and the corresponding average cost evaluation reference values as reference values, and correspond to the axes of the cost evaluation reference values in this basic radar chart. It is preferable to plot the evaluation points related to the cost evaluation index value and output the diagnostic result radar chart obtained by connecting the adjacent plots with a straight line.

Particularly preferable as a radar chart showing a capital productivity index is one in which the labor equipment ratio and the rent-value-added ratio are used as one opposite axis, and the rent per person and the FM tangible fixed asset value-added ratio are set. The other confrontation axis,
In addition, the company to be diagnosed against the basic diamond chart of the diamond shape with the average labor equipment ratio, average rent value-added ratio, average rent per person, and average FM tangible fixed asset value-added ratio as the reference values for the corresponding axes. A diagnostic result radar chart is obtained by plotting the evaluation points of (1) on the corresponding axes and connecting adjacent plots with a straight line.

On the other hand, what is preferable as a radar chart showing the labor productivity index is that the added value per person and the sales amount per person are used as one opposite axis, and the labor cost added value ratio and the personnel cost sales ratio are set. The other confrontation axis,
And average added value per person, average sales per person,
The average personnel cost added value ratio and the average personnel cost to sales ratio are used as reference values for the corresponding axes, and the basic radar chart in the shape of a rhombus is plotted on each of the corresponding axes and the evaluation points of the companies to be diagnosed are plotted. A diagnostic result radar chart obtained by connecting the plots with a straight line is given.

Furthermore, it is also useful to show a radar chart showing a comprehensive facility cost index. In this case, the basic data includes net income, equity capital, sales, and total assets as financial element data, and the cost evaluation standard value and the cost evaluation index value are both the current period per equity capital of one company. Return on equity (ROE) equivalent to net income, return on sales equivalent to net income per sales, and total asset turnover equivalent to sales per total assets The average ROE, the average sales profit ratio, and the average total asset turnover ratio are stored as the cost evaluation reference values. And RO related to the company to be diagnosed
E, the profit margin on sales and the total asset turnover rate are calculated as cost evaluation index values, and the ROE point, the profit margin point on sales and the total asset turnover point relating to the company to be diagnosed are respectively calculated as evaluation points. Furthermore, an ROE, a return on sales, and a turnover ratio of total assets are set at three vertices, and an equilateral triangle having an average return on equity, an average return on sales, and an average turnover ratio as a reference value from the center toward the top is formed. Create a basic radar chart, plot the evaluation points on the corresponding axes of the basic radar chart, and output the diagnostic result radar chart obtained by connecting adjacent plots with a straight line as a comprehensive index. Good.

In addition, the present invention stores information on a plurality of facility cost types classified about the mode of facility costs related to management, and is disclosed to each of a plurality of representative companies belonging to a predetermined industry. Stores cost evaluation standard values calculated based on basic data consisting of multiple financial element data obtained from financial data, and conducts cost diagnostics obtained from publicly available financial data for companies subject to diagnosis belonging to the specified industry. When the input of basic data consisting of required multiple financial element data is received, the cost evaluation index value is calculated based on the received basic data, and the calculated cost evaluation index value is compared with the cost evaluation reference value as a reference. Then, determine which of the multiple facility cost types the company to be diagnosed belongs to. Even if the work to be implemented by computer processing, typifies based on facility cost similarly diagnosed companies and those described above, can be a simple judgment. Also in this case, as described above, for each cost evaluation index value, the evaluation points based on the corresponding cost evaluation standard value are calculated, and the cost evaluation standard value and the cost evaluation index value of the diagnostic target company are calculated. It is also extremely useful to create and output a radar chart relating to at least one of capital productivity and labor productivity based on the basis, or to extract and output a facility diagnostic comment created corresponding to each type.

In the present invention described above, in order to speed up the computer processing and improve the easiness of operation, the input of the designation of one industry from a plurality of industries is accepted.
At least the basic data relating to a plurality of typical companies in the industry that received the designated input may be automatically extracted.

Further, it is preferable to select the top three companies in terms of sales or company size in one predetermined industry as the most suitable representative companies.

Further, as financial data useful for cost diagnosis, information based on matters described in securities reports and corporate information for investors can be mentioned.

Further, financial element data is stored in an external database, or XML (eXtensible) is used.
When financial element data is described in Markup Language), etc., it is relatively easy to collect and utilize the necessary information without owning all the necessary information, so other databases connected by communication lines While financial element data necessary for cost diagnosis is automatically collected from the financial data stored in resources, this automatically collected financial element data is stored as basic data in association with each company, and the financial data required for processing is calculated from this basic data. The element data may be automatically extracted.

As described above, the present invention extends to not only the cost evaluation device for performing the cost evaluation as described above with respect to the facility cost of a company but also a program for operating a computer as the cost diagnosis device.

[0022]

BEST MODE FOR CARRYING OUT THE INVENTION An embodiment of the present invention will be described below with reference to the drawings.

In this embodiment, based on the inputted basic data of a company to be diagnosed, a cost diagnosis device for outputting a diagnosis result of a capital productivity index, a labor productivity index and a comprehensive index relating to the facility of the company. It is A.
FIG. 1 and FIG. 2 are a functional configuration diagram and a schematic internal device configuration diagram that schematically describe the functions of the cost diagnostic apparatus A, respectively. That is, the cost diagnosis apparatus A uses a general-purpose computer including a CPU 101, an internal memory 102, a hard disk drive (HDD) 103, an input device 104 such as a keyboard and a mouse, a display device 105 such as a display as shown in FIG. To do. Specifically, by operating each internal device such as the CPU 101 by a predetermined cost diagnosis program stored in the HDD 103 or the like, the computer is operated as shown in FIG. Reception unit 2, cost evaluation reference value storage unit 3, basic data input reception unit 4, cost evaluation index value calculation unit 5, evaluation point calculation unit 6, type information storage unit 7, type determination unit 8, diagnostic result output unit 9, The radar chart output unit 10 is made to function. Hereinafter, specific functions of each unit will be described.

The basic data storage unit 1 is a plurality of financial elements collected from financial data such as securities reports and IR information (corporate information for investors) that have been released for a plurality of companies in a plurality of industries. It functions as a database that stores basic data consisting of data. The basic data stored in the basic data storage unit 1 is, for example, as shown in FIG. 3, as a database of financial element data collected for each company, net income, total capital, sales, total assets, gross profit. , The number of employees, rent, personnel expenses, and FM (facility management) tangible fixed assets, which are stored in, for example, the HDD 103. The FM tangible fixed assets are composed of the total amount of tangible fixed assets, land lease rights, security deposits, and guarantee deposits. The information about each company can be identified by the company ID given to each company and the business type ID given to each business type. Such basic data may be manually collected and input based on a securities report or the like, or, for example, access to financial data accumulated in an external database server or the like connected by a communication line. If it can be automatically acquired, it may be automatically collected, accumulated in the basic data storage unit 1, and updated at any time. However, the basic data storage unit 1 does not necessarily have to be an essential component of the cost diagnostic apparatus A, and if another existing database can be used, it can be referred to.

The business type designation input receiving section 2 has a function of receiving the input of information designating the type of business to which the company to be diagnosed belongs and at least temporarily storing it in the internal memory 102 or the like. When designating the type of business, for example, the display device 105
Input device 1 according to a predetermined input screen displayed on the screen
It is possible to adopt a mode of inputting using 04.

The cost evaluation reference value storage unit 3 is based on at least the type of business received and stored by the type designation input reception unit 2, and is ranked in the top 3 of the type of industry judged based on, for example, total assets, sales, or a separately designated company size. It has the function of extracting the basic data of the company, calculating the cost evaluation reference value, and storing it. The cost evaluation reference values are three cost evaluation indicators related to the comprehensive index, four cost evaluation indicators related to the labor productivity index, and four cost evaluation indicators related to the capital productivity index, respectively, and values of 11 cost evaluation indicators in total. It is composed of the average values of the top three companies.

Specifically, the cost evaluation index value is, for example, as shown in FIG.
As shown in, “RO
“E (%)”, “Sales profit ratio (%)”, “Total asset turnover ratio (times)”, and labor productivity indicators related to “added value per person (million yen)”, “personnel expenses” "Value added ratio (times)", "Sales per person (millions of yen)", "Personnel cost sales ratio (times)", and as related to the capital productivity index, "FM tangible fixed assets value added ratio (%)" ) ”,“ Rental value added ratio (times) ”,“ Rent per person (millions of yen) ”, and“ Labor equipment ratio (millions of yen) ”.
All of these are calculated by a predetermined arithmetic expression as described below based on the financial element data included in the basic data stored in the basic data storage unit 1.

That is, "ROE (%)" is obtained by dividing the net income by the equity capital. "Profit margin (%)" is obtained by dividing net income by sales. "Total asset turnover (times)" is obtained by dividing sales by total assets. The “added value per person (million yen)” is obtained by dividing the added value (gross profit) by the number of employees. “Personnel cost value-added ratio (times)” is
It is obtained by dividing the added value by the labor cost. “Sales per person (million yen)” is obtained by dividing sales by the number of employees. “Personnel cost to sales ratio (times)” is obtained by dividing sales by personnel costs. The “FM tangible fixed asset value-added multiple (%)” is obtained by dividing the added value by the FM tangible fixed asset. The “rent added value ratio (times)” is obtained by dividing the added value by the rent. "Rent per person (million yen)" is obtained by dividing the rent by the number of employees. The “labor equipment ratio (million yen)” is obtained by dividing tangible fixed assets by the number of employees.

Then, each cost evaluation index value is calculated and stored by the above arithmetic expression for the top three companies (for example, company A, company B, and company C in the example shown in FIG. 4), and based on the calculation result. 3 for each cost evaluation index value
"Average ROE (%)", "Average return on sales (%)", "Average total asset turnover (times)", "Average added value per person (millions of yen)", " Average labor cost value-added ratio (times), "Average per capita sales (millions of yen)", "Average personnel cost to sales ratio (times)", "Average FM
Tangible fixed assets value-added ratio (%), "Average rent value-added ratio (times)", "Average rent per person (million yen)", "Average labor equipment ratio (million yen)" It is calculated and stored automatically. The above values are automatically input and displayed in corresponding fields in a predetermined list that can be displayed on the display device 105 so that the user can refer to them.

The basic data input receiving unit 4 receives financial data such as publicly available securities reports and IR information (corporate information for investors) that has been made public regarding the company to be diagnosed (for example, company D shown in FIG. 5). Accepts input of basic data consisting of multiple financial element data collected from. that time,
For example, a predetermined input screen as shown in FIG. 5 is displayed on the display device 105 and the user is allowed to input using the input device 104 according to the screen display, or the same as in the case of the basic data storage unit 1. Accepts input of basic data automatically collected in. Here, the basic data that can be input is net income, total capital, sales, total assets, gross profit, number of employees, rent, personnel expenses, FM.
These are nine items of property, plant and equipment. Each piece of data received as an input is stored in the basic data storage unit 1. Also,
If the basic data of the company to be diagnosed is not stored in the basic data storage unit 1, a new company ID or industry I is newly added.
Automatically assign D. In addition, when the basic data related to the company to be diagnosed is already stored in the basic data storage unit 1, instead of the above-described screen display and input reception based on automatic collection, for example, an input reception screen displayed on the display device 105. In, a company to be diagnosed is specified by inputting a company name or company ID or selection from a pull-down menu, and corresponding basic data is extracted from the basic data storage unit 1 for the specified company, and the input is accepted. .

The cost evaluation index value calculation unit 5 is based on the basic data of the company to be diagnosed received by the basic data input reception unit 4, and the "ROE (%)" and "margin of sales (%)" related to the comprehensive index. , “Total asset turnover (times)”, “Value added per capita (million yen)” related to labor productivity index,
“Personnel cost added value ratio (times)”, “Sales per person (millions of yen)”, “Personnel cost sales ratio (times)”, “FM tangible fixed asset value added ratio (%)” related to capital productivity indicators 1) of "rent added value ratio (times)", "rent per person (million yen)", and "labor equipment ratio (million yen)"
Calculate and calculate one type of cost evaluation index value. For example, the list related to the calculated cost evaluation value of the diagnosis target company illustrated in FIG. 6 is related to the above-mentioned company D.

The evaluation point calculation unit 6 has 11 types of cost evaluation index values calculated by the cost evaluation index value calculation unit 5, namely "ROE (%)", "margin of sales (%)", and "total asset rotation". Rate (times), “added value per person (million yen)”, “personnel cost added value ratio (times)”, “sales per person (million yen)”, “personnel cost sales ratio (times)” ",
"FM tangible fixed assets value added ratio (%)", "rent added value ratio (times)", "rent per person (million yen)", "labor equipment ratio (million yen)" “Average ROE (%)”, “average profit margin (%)”, and “average total” that are the cost evaluation reference values of the top three companies in the industry to which the diagnosis subject company belongs stored in the cost evaluation reference value storage unit 3. Asset turnover (times), "Average added value per person (millions of yen)", "Average personnel cost value-added ratio (times)", "Average sales per person (millions of yen)", "Average personnel costs" Sales ratio (times), Average FM tangible fixed asset value added ratio (%), Average rent value added ratio (times), Average rent per person (millions of yen), Average labor The ratio to the equipment ratio (million yen) is calculated as an evaluation point and calculated. Specifically calculated evaluation points are "ROE points", "sales profit margin points", "total asset turnover points", "added value points per person", "personnel cost added value multiplying points", "one point". "Sales point per person", "Personnel cost sales ratio point", "FM tangible fixed assets value added ratio point",
There are 11 types of "rent added value multiplying points", "rental points per person", and "labor equipment ratio points". Each evaluation point is obtained as a result of dividing each cost evaluation index value by the corresponding cost evaluation reference value which is an average value. Note that FIG. 6 shows a list of evaluation points calculated for the company D, together with basic data and average values.

The type information storage unit 7 stores facility cost types obtained by classifying the facility cost modes of companies with respect to capital productivity and labor productivity and information related thereto.
The data is stored as a database in D103 or the like.
More specifically, for example, as shown in FIG. 7, capital productivity is roughly classified into two types: a self-owned type and a rental type. These self-owned type and rental type are further classified into two sub-categories: high capital productivity type and low capital productivity type. On the other hand, labor productivity is classified into two types: high labor productivity type and low labor productivity type. That is, when the above is put together, the type information storage unit 7
"In-house high capital productivity high labor productivity type", "Own high capital productivity low labor productivity type", "Own low capital productivity high labor productivity type", "Own low capital production type" Low labor productivity category, rental high capital productivity high labor productivity category, rental high capital productivity low labor productivity category, rental low capital productivity high labor productivity category, Eight types of "rental type low capital productivity low labor productivity type" are stored. Further, as information regarding each type, as shown in FIG. 7, a text-based facility diagnostic comment created corresponding to each type is stored in the comment storage column of the corresponding type.

The type determination unit 8 determines which type the company stored in the type information storage unit 7 corresponds to, based on the evaluation points of the company to be diagnosed calculated by the evaluation point calculation unit 6. Have the function to In making this determination, the method described below is adopted.

First, regarding the capital productivity, if the capital productivity index value, which is the value obtained by dividing the labor equipment rate points by the rent points per person, is larger than the predetermined reference value of 1.0, it is smaller than the in-house type. Cases are classified as rental type. In addition,
When the capital productivity index value is equal to the reference value of 1.0, it is judged as a mixed type of the in-house type and the rental type. Next, regarding those judged as in-house type, if the value added rate point of FM tangible fixed assets is greater than the standard value of 1.0, it is classified as high capital productivity type, and if the standard value is 1.0 or less, low capital production Classify into sex types. In addition, if the rent-value-added multiple points are greater than the standard value of 1.0, those judged to be rent type are classified as high capital productivity category, and if the standard value is 1.0 or less, low capital productivity category. Classify into.

On the other hand, regarding labor productivity, both the value-added points per person and the sales points per person are
If both are greater than the predetermined standard value of 1.0, they are classified into the high labor productivity category, and in other cases, they are classified into the low labor productivity category. In this way, the diagnosis result output unit 9
One of the facility cost types determined by the type determining unit 8 is output, and the facility diagnosis comment corresponding to the facility cost type is extracted from the type information storage unit and output. The facility cost types that are output are the above-mentioned “in-house type high capital productivity high labor productivity type”, “in-house type high capital productivity low labor productivity type”, and “in-house low capital productivity high labor productivity type”. Type, “In-house low capital productivity low labor productivity type”, “Rental type high capital productivity high labor productivity type”, “Rental type high capital productivity low labor productivity type”, “Rental type low It is one of eight types of "capital productivity high labor productivity type" and "rental type low capital productivity low labor productivity type". At the time of this output, it is output to the display device 105 or this cost diagnosis device is used. It is possible to employ various types such as a mode of printing out to a printer or the like connected to A, or a mode of transmitting and outputting to another personal computer through an appropriate communication interface.

The radar chart output unit 10 automatically creates and outputs three types of radar charts based on the evaluation points calculated by the evaluation point calculation unit 6 for each company to be diagnosed. Here, the three types of radar charts are “capital productivity index radar charts” based on the respective evaluation points for “capital productivity”, “labor productivity” and “comprehensive evaluation” calculated by the evaluation point calculation unit 6. , “Labor productivity index radar chart”, and “comprehensive evaluation index radar chart”. Hereinafter, each radar chart will be specifically described.

In the capital productivity index radar chart, as shown in FIGS. 8 and 9, for example, the labor equipment ratio and the rent value added ratio are used as one opposite axis (horizontal axis), and the FM tangible fixed asset value added ratio is shown. And the rent per capita are the opposite rhombus (vertical axis). Then, the average labor equipment ratio, average rent value-added ratio, average FM tangible fixed asset value-added rate, average per-capita rent of the top three companies in the industry to which the companies subject to diagnosis stored in the cost evaluation reference value storage unit 3 belong First, a capital productivity index basic radar chart, which is a radar chart generated by plotting charges as reference values of corresponding axes and connecting plots of adjacent axes with a straight line, is first created. Scales, maximum values, and minimum values are set appropriately in the created basic radar chart. Next, plot the labor equipment rate points, rent value-added points, FM tangible fixed asset value-added points, and rent points per person on each axis of this capital productivity index basic radar chart. By connecting the adjacent plots with a straight line, a capital productivity index radar chart of the diagnosis subject company is created and output. Although the above-mentioned basic radar chart is also drawn on the output capital productivity index radar chart, this basic radar chart has a regular rhombus shape in the central portion of the radar chart. Note that, also in this output, a mode in which display output is performed on the display device 105, print output is performed to a printer or the like connected to the cost diagnostic apparatus A, and transmission is output to another personal computer via an appropriate communication interface, etc. Various types can be adopted. The same applies to the outputs of the following radar charts.

In the labor productivity index radar chart, for example, as shown in FIG. 10, the added value per person and the sales amount per person are used as one of the opposite axes (vertical axis), and the labor cost sales ratio and the personnel cost added value are shown. It has a rhomboid shape with the magnification and the other opposing axis (horizontal axis). The average value added per capita, average sales per capita, average personnel cost sales ratio, average personnel cost value added ratio of the top three companies in the industries to which the companies to be diagnosed stored in the cost evaluation reference value storage unit 3 belong First, a labor productivity index basic radar chart, which is a radar chart generated by connecting adjacent axes with straight lines, is created. Scales, maximum values, and minimum values are set appropriately in the created basic radar chart. Next, on each axis of this labor productivity index basic radar chart, the value-added points per person, the sales point per person, the personnel cost sales ratio point of the company to be diagnosed,
Personnel cost value-added ratio Rent-value added ratio points are plotted, and adjacent plots are connected by a straight line to create a labor productivity index radar chart of the relevant company to be diagnosed and output it. Although the basic radar chart described above is also drawn in the output labor productivity index radar chart, this basic radar chart is
It has a regular rhombus in the center of the radar chart.

Further, in the comprehensive evaluation index radar chart, for example, as shown in FIG. 11, the ROE, the profit margin on sales, and the total asset turnover ratio are clockwise vertices, and the straight lines drawn from the center to each vertex are axes. It forms an equilateral triangle. Then, the average ROE, the average profit margin on sales, and the average total asset turnover rate of the top three companies in the industry to which the diagnostic target company belongs stored in the cost evaluation reference value storage unit 3 are plotted as the reference values of the corresponding axes. First, a comprehensive evaluation index basic radar chart, which is a radar chart generated by connecting plots of adjacent axes with a straight line, is created.
Scales, maximum values, and minimum values are set appropriately in the created basic radar chart. Next, on each axis of this comprehensive evaluation index basic radar chart, the ROE point, the sales profit rate point, and the total asset turnover rate point of the company to be diagnosed are respectively plotted, and the adjacent plots are connected by a straight line, Create a comprehensive evaluation index radar chart of the company to be diagnosed and output it. The basic radar chart described above is also drawn on the output comprehensive evaluation index radar chart, but this basic radar chart is
An equilateral triangle is formed in the center of the radar chart.

Here, the capital productivity index radar chart and the labor productivity index radar chart have characteristic quadrilateral shapes corresponding to four types of capital productivity and two types of labor productivity, respectively. 8 to 10 show typical examples thereof.

First, FIG. 8 is a capital productivity index radar showing typical examples of own-type high-capacity productivity type (a in the same figure) and own-type low capital productivity type (b) in FIG. It is a chart. The radar chart of our own high-capacity productivity type has a long upper axis (FM tangible fixed asset value added ratio) and a longer left axis (labor equipment ratio) from the center, but a lower axis (rent per person) and right axis (rent) It is characterized by a quadrilateral shape that spreads to the upper left and has a short (value added ratio). this is,
Among the in-house types, it shows a pattern with excellent capital productivity. On the other hand, in-house low-capacity productivity type radar charts have a quadrilateral shape in which the vertical axis (upper axis and lower axis) is compressed vertically and is shorter than the horizontal axis (left axis and right axis). It has characteristics. This shows that the profit contribution of FM property and equipment is low.

FIG. 9 is a capital productivity index radar chart showing typical examples of the rental type high capital productivity type (a in the figure) and the rental type low capital productivity type (b) in the capital productivity. is there. The rental chart of rental type high capital productivity type is
From the center, the upper axis (FM tangible fixed assets value added ratio) and the left axis (labor equipment ratio) are short, while the lower axis (rent per person)
It also has a long right axis (rent-value-added ratio) and a quadrangular shape that spreads to the lower right. This shows that among the rental types, capital productivity is excellent, but the rent per employee is high. On the other hand, the radar chart of the rental type low capital productivity type has a quadrilateral shape in which the vertical axis (upper axis and lower axis) is compressed to the left and right longer than the horizontal axis (left axis and right axis). It has characteristics. This shows a pattern in which capital productivity is particularly low.

FIG. 10 is a labor productivity index radar chart showing typical examples of the high labor productivity type (a in the figure) and the low labor productivity type (b) in the labor productivity. In the high labor productivity type radar chart, the vertical axis consisting of the upper axis (value added per person) and the lower axis (sales per person) is the left axis (personnel cost sales ratio) and right axis (personnel cost added value). It has a feature of forming a vertically long quadrilateral shape that is relatively long with respect to the lower axis of (magnification). This indicates that the employee's contribution to earnings is high because the added value per employee is high and the sales are also high. On the other hand, the low labor productivity type radar chart is characterized in that the vertical axis has a horizontally long quadrilateral shape that is relatively shorter than the horizontal axis. this is,
While it uses profits to increase profits or sales, it shows that the labor efficiency per employee is low.

There are also typical types of comprehensive index radar charts depending on how each company operates facility costs. FIG. 11 illustrates a high ROE type (a in the same figure), a high profit type (b in the same figure), and a high capital efficiency type (c in the same figure) as three types of typical comprehensive index radar charts.
High ROE radar chart is above (ROE axis direction)
It has the feature of forming a triangular shape that extends to. From this, issues such as "whether the company's management is sound, contributions to shareholders (funding dividends), and sufficient equity capital" can be obtained. The high profit type radar chart has a feature that it has a triangular shape extending to the lower right. From this, "Is it profitable, is cost management possible,
What is your position in the industry? The high capital efficiency type radar chart has a feature of forming a triangular shape extending to the lower left. From this, “whether the capital is sufficient, the appropriate asset volume,
Are you using management resources well? " Each of these problems can be associated with a corresponding type as a text-based database, and can be output simultaneously with the comprehensive index radar chart of the diagnostic target company.

Next, one usage mode of this embodiment will be described.
The operation will be described as a flow chart showing an operation example of the cost diagnosis apparatus A shown in FIGS. 12 and 13 and a screen example (FIGS. 15 and 16) showing a diagnosis result output as a result of the operation. Here, Company D for the above-mentioned business type (ID; 001) is exemplified as the company to be diagnosed. The top three companies in this industry are the above-mentioned company A, company B and company C. It is assumed that the basic data of these top three companies are stored in advance in the basic data storage unit 1 as shown in FIG.

First, the display device 105 is activated by activating a program that causes the computer to function as the cost diagnostic apparatus A and operating the industry-specific input accepting section 1.
An industry designation input screen (not shown) is displayed on the screen, and the user is allowed to input the industry (business name or business ID) to which the diagnosis target company (Company D) belongs, and the input business is accepted (FIG. 12). ; Step S1). The basic data storage unit 1 is searched on the basis of this accepted industry and the relevant industry I
From the companies including D, the basic data of the top three companies (A, B, C) are extracted (step S2). Then, based on these extracted basic data of the top three companies, as shown in FIG. 4, the cost evaluation reference value storage unit 3 is operated, and after calculating the 11 kinds of cost evaluation reference values for each company, For each cost evaluation reference value, the average cost evaluation reference value of three companies is calculated and stored (step S
3). On the other hand, by operating the basic data input unit 4, a basic data input screen (not shown) is displayed on the display device 105, and the basic data concerning the company to be diagnosed (Company D) input by the user is accepted. (Step S4). Here, this accepted company (D
Company basic data can be stored in the basic data storage unit 1 in a manner as shown in FIG. 5, but is omitted from the flowchart of FIG. Then, the cost evaluation index value calculation unit 5 is activated, and the top 3 stored in step S3 are stored.
The average cost evaluation standard values of the companies are extracted, and based on the cost evaluation index values and the basic data of the companies to be diagnosed received in step S4, three cost evaluation indexes related to the comprehensive index and four cost evaluation indexes related to the labor productivity index are extracted. Of the four cost evaluation indicators related to the cost evaluation index and the capital productivity index,
Each evaluation point for a total of 11 cost evaluation indexes is calculated (step S6). Further, the type determining unit 8 is operated, and the facility cost type of the company to be diagnosed is determined by a predetermined arithmetic expression based on each evaluation point calculated in Step 6 (Step S7), and the type information storing unit 7 to Step S7. After extracting the facility diagnosis comment corresponding to the type determined in (step S8), the facility cost type and facility diagnosis comment are output to the display device 105 and displayed (step S9). The displayed contents can be output to a printer and printed.

The detailed operation in step S7 will be described below with reference to the flowchart shown in FIG. In the following description, the type of capital productivity is first determined, and then the type of labor productivity is determined, but this order may be reversed.

First, when the capital productivity index value of the company to be diagnosed is larger than the reference value 1.0 (step S701;
Y), if the FM tangible fixed asset value added rate point is larger than the reference value 1.0 (step S702; Y),
Decided to be "own type high capital productivity type" (Step S70
3) If the value added ratio of FM tangible fixed assets is less than or equal to the reference value 1.0 (step S702; N), it is determined to be "own type low capital productivity type" (step S704). On the other hand, in step S701, if the capital productivity index value is less than or equal to the reference value 1.0 (step S701; N), and if the capital productivity index value is smaller than the reference value 1.0 (step S705; Y). Then, if the rent value-added multiplying point is larger than the reference value 1.0 (step S7
06; Y), it is determined to be a “rental type high capital productivity type” (step S707). On the other hand, in step S706, if the rent added-value multiplying point is equal to or less than the reference value 1.0 (step S706; N), the rental type low-capacity productivity type is determined (step S708). In step S705, the capital productivity index value is 1.
If it is equal to 0, it is determined to be a "mixed type" of the self-owned type and the rental type (step S709).

After determining the type of capital productivity as described above, next, when the value-added multiple points per person is larger than the reference value 1.0 (step S710;
Y) and when the sales point per person is larger than the reference value 1.0 (step S711; Y), it is determined as "high labor productivity type" (step S712). On the other hand, in steps S710 and S711, the value-added multiplying points per person is 1.0 or less (step S71
0; N) or the case where the sales point per person is the reference value of 1.0 or less (step S711; N), the "low capital productivity type" is determined.

Next, returning to the flowchart of FIG. 12,
The process of creating and outputting a radar chart will be described. First, the top 3 stored in the cost evaluation reference value storage unit 3
Three types of basic radar charts relating to the comprehensive evaluation index, the labor productivity index, and the capital productivity index are created based on the average cost evaluation reference values of the company (step S10). At that time, each basic radar chart is generated by plotting the average cost evaluation reference value on the axis of the corresponding radar chart and connecting adjacent plots with a straight line (broken line in the illustrated example). Next, based on each evaluation point of the diagnostic target company calculated by the evaluation point calculation unit 6, plotting is performed on the corresponding axis of each basic radar chart (step S11). Furthermore, in each of the basic radar charts, a process of connecting plots of adjacent axes with a straight line is performed, thereby completing three types of radar charts for the diagnosis target company (step S12). Then, these three types of radar charts are output to the display device 105 and displayed (step S13). The displayed contents can be output to a printer and printed.

As described above, the facility cost diagnosis for one company to be diagnosed ends, but before that, a screen for allowing the user to select whether to end the diagnosis or continue to diagnose another company is displayed on the display device 105. If the information indicating that the diagnosis is to be ended is input as a result of the selection (step S14; Y), the program is ended as it is and the information indicating that the diagnosis is to be continued is input (step S14; N) Return to step S1.

In step S705, the capital productivity index value becomes equal to the reference value 1.0, and step S709
When the mixed type is determined in (1), the classification is further advanced through the subroute shown in FIG. That is, in this case, by comparing both the FM tangible fixed asset added value points and the rent added value multiple points with the reference value, the processing is performed for both the in-house type and the rental type. Specifically, first, the value added ratio of FM tangible fixed assets is larger than the reference value 1.0 (step S7091;
Y), and the rent value-added multiple points are also standard values 1.
When it is larger than 0 (step S7092; Y),
It is determined to belong to both the “own-type high-capacity productivity type” and the “rental-type high-capital settlement type”, and processing is performed by both the routes of step S703 and step S707 shown in FIG. On the other hand, in step S7092, if the rent value-added multiplying points are less than or equal to the reference value of 1.0 (step S7092; N), “own-type high-capital productivity type” and “rent-type low-capacity productivity type” It is determined that they belong to both types, and processing is performed by both the routes of step S703 and step S708 shown in FIG. Further, when the FM tangible fixed asset value-added rate points are less than or equal to the reference value 1.0 (step S7091; N), and the rent value-added multiple points are also greater than the reference value 1.0 (step S).
7093; Y), it is determined that it belongs to both the "own-type low capital productivity type" and the "rental-type high capital settlement type".
Step S704 and step S707 shown in FIG.
Process with both routes. On the other hand, step S7093
, The rent value-added multiplying point is the standard value of 1.0
In the case of the following (step S7093; N), it is determined that they belong to both types of “own-type low-capacity productivity type” and “rental-type low-capacity productivity type”, and step S704 and step shown in FIG. It processes by both routes of S708.

Here, the type determination process and the output of the diagnostic result and the output result of the radar chart in the case of comparing the average values of the top three companies (A company, B company, C company) in the industry for the above-mentioned D company And will be described. First, the type determination process is performed based on steps S1 to S9 described above. As shown in FIG. 6, the input basic data of the company D has a labor equipment rate point of 0.62 and a rent point per person of 3.54, so the capital productivity index value is 0. It becomes 0.62 / 3.54 = 0.18. Furthermore, since the rent value-added multiplying point is 0.17, company D's capital productivity is "rental low capital productivity type".
Is determined to be. Further, since the value-added multiplying points per capita of Company D are 1.07 and the sales point per person is 1.06, the labor productivity of Company D is
It is decided to be a "high labor productivity type". Therefore, the facility cost type of company D that is output is “rental type low capital productivity high labor productivity type”, and facility diagnosis comments corresponding to this type are displayed on the screen as shown in FIG. 15, for example. Will be. In FIG. 15, the list of 8 types is also displayed at the same time, but the company D, which is the diagnosis target company, is displayed at the relevant location in this list.

Further, regarding the radar chart, each evaluation point of company D calculated by the evaluation point calculation unit 6 (see FIG. 6).
As shown in FIG. 16, a capital productivity index radar chart (a in the figure a), a labor productivity index radar chart (b in the figure), and a comprehensive evaluation index radar chart (c in the figure) are created based on FIG. Are displayed and output. These 3
The radar charts of each type show the top 3 in the industry.
A basic radar chart showing the average of the companies A, B, and C is shown by a broken line. As shown in the figure, the capital productivity index radar chart has a shape similar to the typical example of the rental type low capital productivity type (Fig. 9b), and the labor productivity index radar chart is a typical example of the high labor productivity type ( Figure 10
It has a shape similar to that of a). Further, the comprehensive evaluation index radar chart has a shape similar to that of the high ROE type (FIG. 12a).

As described above, the cost diagnosis device A is used to output the diagnosis result concerning the facility cost of a company by type and also as a radar chart, thereby making it difficult for non-production departments. It will be possible to make an easy and quick decision regarding the facility cost efficiency of the entire company including.

The specific structure of each part is not limited to the above embodiment, and various modifications can be made without departing from the spirit of the present invention.

[0058]

As described in detail above, the present invention is for diagnosing the condition related to facility cost based on the financial data disclosed about the company.
The data is compared with the data based on the financial data of representative companies in each industry to which the company to be diagnosed belongs, and the result based on the deviation from the data is output as the diagnosis result. Therefore, it is possible to solve the problem that cost diagnosis of non-manufacturing departments and the entire company including it has been difficult in the past, and it is possible to easily understand the position of the company to be diagnosed in the relevant industry and grasp the facility cost situation. .

[Brief description of drawings]

FIG. 1 is a schematic functional configuration diagram of a cost diagnostic device according to an embodiment of the present invention.

FIG. 2 is a schematic configuration diagram of internal equipment of the cost diagnostic device.

FIG. 3 is a diagram showing an example of basic data stored in the cost diagnostic device.

FIG. 4 is a diagram showing an example of a cost evaluation reference value stored in the cost diagnosis device.

FIG. 5 is a diagram showing an example of basic data input to the cost diagnostic device.

FIG. 6 is a diagram showing an example of cost evaluation index values and evaluation points calculated by the cost diagnosis device.

FIG. 7 is a diagram showing an example of type information stored in the cost diagnosis device.

FIG. 8 is a view showing a representative example of an asset productivity index radar chart output by the cost diagnosis device.

FIG. 9 is a diagram showing a representative example of an asset productivity index radar chart output by the cost diagnostic device.

FIG. 10 is a view showing a representative example of a labor productivity index radar chart output by the cost diagnosis device.

FIG. 11 is a diagram showing a typical example of a comprehensive index radar chart output by the cost diagnostic device.

FIG. 12 is an example of a flowchart showing the operation of the cost diagnostic device.

13 is an example of a flowchart showing a subroute in step S7 of FIG.

14 is an example of a flowchart showing a subroute in step S709 of FIG.

FIG. 15 is a diagram showing a screen example of a diagnostic result output when the embodiment is applied.

FIG. 16 is a diagram showing an example of a radar chart output when the same embodiment is applied.

[Explanation of symbols]

2 ... Industry designation input reception section 3 ... Cost evaluation reference value storage unit 4 ... Basic data input acceptance section 5 ... Cost evaluation index value calculation unit 6 ... Evaluation point calculation unit 7 ... Type information storage 8 ... Type determination unit 9 ... Diagnostic result output section 10 ... Radar chart output section

   ─────────────────────────────────────────────────── ─── Continued front page    (72) Inventor Satoshi Ujiie             6-1, 1-1 Minami Oimazato, Higashinari-ku, Osaka             Kuyo Co., Ltd.

Claims (21)

[Claims] 1. A facility cost diagnosis related to management is executed by computer processing, and information on a plurality of facility cost types classified based on at least one of a capital productivity index and a labor productivity index. And a plurality of cost evaluations calculated based on basic data consisting of a plurality of financial element data obtained from publicly available financial data for a plurality of representative companies belonging to a certain industry A cost evaluation reference value storage unit that stores a reference value, and a basic data input reception unit that receives an input of basic data composed of a plurality of financial element data obtained from financial data disclosed for a diagnosis target company belonging to the predetermined industry Based on one or more financial element data included in the received basic data. A plurality of different evaluations, a cost evaluation index value calculation unit that calculates the cost evaluation index value, an evaluation point calculation unit that calculates evaluation points based on the corresponding cost evaluation reference value for each calculated cost evaluation index value, and A cost diagnosis apparatus comprising: a type determination unit that determines which type of facility cost types stored in the type storage unit the company to be diagnosed belongs to based on the ratio of points. . 2. The basic data includes tangible fixed assets, rent and the number of employees as financial element data,
The cost evaluation standard value and the cost evaluation index value both include the labor equipment ratio equivalent to tangible fixed assets per employee of one company and the rent per person equivalent to the rent per employee. The type information storage unit stores information related to own-type types and rental type types that are categorized with regard to the capital productivity index obtained based on the labor equipment ratio and rent per person, and the cost evaluation reference value storage unit stores the information The average labor equipment ratio and the average rent per person, which are the average values of the labor equipment ratio and the rent per person, of the companies of The labor equipment ratio and rent per person are calculated as the cost evaluation index value, and the evaluation point calculation unit calculates the labor equipment ratio and Average working installation rates and labor equipment ratio points as a reference an average per person rent and per person rent point was calculated as each of the evaluation points for per person rent, the type determining unit,
If the capital productivity index value, which is the value of labor equipment ratio points divided by rent points per capita, is greater than the prescribed standard value, it is determined that the capital productivity of the company subject to diagnosis is a self-owned type. The cost diagnostic device according to claim 1, wherein when the value is smaller than the reference value, the rental type is determined. 3. The basic data further includes a leasehold right, a security deposit, a guarantee deposit, a value added based on gross profit or gross operating profit as financial element data, and a cost evaluation standard value and a cost evaluation index value are included. , All include facility management tangible fixed assets added value ratio equivalent to the added value per facility management tangible fixed assets, which is the total of tangible fixed assets, leasehold rights, security deposits and guarantee deposits pertaining to one company, and stores type information Department stores the information about high capital productivity type and low capital productivity type based on the value added ratio of facility management tangible fixed assets as a small type that further categorizes the own type related to capital productivity, and stores the cost evaluation standard value. The department stores the average facility management tangible fixed asset value added ratios for the above-mentioned companies. In Cost evaluation index value calculation unit,
Calculated the value added ratio of facility management tangible fixed assets related to the company to be diagnosed as the cost evaluation index value,
In the evaluation point calculation unit, the facility management tangible fixed asset value added rate for the facility management tangible fixed asset value added rate relating to the company to be diagnosed is calculated as the facility management tangible fixed asset added value rate point based on the average facility management tangible fixed asset value added rate, For the companies subject to diagnosis that the capital productivity index value has been determined to be the in-house type, if the facility management tangible fixed asset value added ratio is greater than the prescribed reference value, it is determined to be the high capital productivity type. On the other hand, the cost diagnostic device according to claim 2, wherein when it is less than or equal to the reference value, it is determined to be a low capital productivity type. 4. The basic data includes added value based on gross profit or operating profit as financial element data, and the cost evaluation standard value and the cost evaluation index value are both per rent of one company. Including the rent-added value ratio corresponding to the added value of
As a small type that further classifies the rental type related to capital productivity, information on high capital productivity type and low capital productivity type is stored based on the rent added value multiplex, and the cost evaluation standard value storage unit The average rent value-added multiple of the company is stored, the cost evaluation index value calculation unit calculates the rent-added value multiple of the diagnosis target company as the cost evaluation index value, and the evaluation point calculation unit calculates the rent added value ratio. For the rent-added value-added ratio related to, the rent-added value-added point based on the average rent-added value-added ratio was calculated as the evaluation point, and the type determination unit determined that the capital productivity index value was the rental type. For companies subject to diagnosis, if the rent-value-added multiple is greater than the prescribed standard value, it is determined to be a high capital productivity type, while the standard value For lower cost diagnostic apparatus according to claim 2 or 3 wherein are to be determined to be a low capital productivity type. 5. The basic data includes sales, the number of employees, personnel costs, added value based on gross profit or gross profit as financial element data, and a cost evaluation standard value and a cost evaluation index value, In each case, the added value per person is equivalent to the added value per employee of one company,
And the labor productivity index obtained by classifying the labor productivity index obtained based on the added value per person and the sales per person in the type information storage unit, including the sales per person equivalent to the sales per employee. And information on low labor productivity types are stored, and in the cost evaluation reference value storage unit, the average value added per person and average value per person, which are the average values of the added value per person and the sales per person, of the plurality of companies are stored. The sales per person is stored as the cost evaluation reference value, and the cost evaluation index value calculation unit calculates the added value per person and the sales per person of the diagnosis target company as the cost evaluation index value, and the evaluation point calculation unit , Per-capita value-added and per-capita sales of companies subject to diagnosis Value-added points per person and sales points per person based on sales are calculated as the evaluation points, respectively, and in the type determination unit, both the value-added points per person and the sales points per person are predetermined criteria. When the value is larger than the value, it is determined that the labor productivity of the company to be diagnosed is a high labor productivity type, while in other cases it is determined to be a low labor productivity type. The cost diagnostic device according to 2, 3, or 4. 6. A type information storage unit stores facility diagnostic comments created corresponding to each facility cost type, and from the type information storage unit based on the facility cost type determined by the type determining unit. The diagnostic result output part which extracts the facility diagnosis comment which concerns on the corresponding type, and outputs those types and the facility diagnosis comment corresponding to it is further provided.
The cost diagnostic device according to 2, 3, 4 or 5. 7. A radar chart output unit for creating and outputting a radar chart relating to at least one of capital productivity and labor productivity based on a plurality of cost evaluation reference values and a cost evaluation index value of a company to be diagnosed, This radar chart output unit creates a basic radar chart with a plurality of different cost evaluation reference values as axes and an average cost evaluation reference value corresponding to them as a reference value, and with respect to the axis of the cost evaluation reference values in this basic radar chart, 5. The evaluation point relating to the corresponding cost evaluation index value is plotted, and a diagnostic result radar chart obtained as a result of connecting adjacent plots with a straight line is output.
The office cost diagnosis device according to 4, 5, or 6. 8. A radar chart output unit for creating and outputting a radar chart relating to a capital productivity index on the basis of a plurality of cost evaluation reference values and a cost evaluation index value of a company to be diagnosed, and the basic data includes a financial chart, respectively. Element data includes tangible fixed assets, rent, number of employees, leasehold rights, security deposits, security deposits, added value based on gross profit or gross operating profit, and both cost evaluation standard values and cost evaluation index values are included. Labor equipment ratio equivalent to tangible fixed assets per employee of one company, rent per person equivalent to rent per employee, tangible fixed assets, leasehold rights, security deposits and guarantee deposits Facility management tangible fixed assets added value ratio equivalent to added value per tangible fixed assets, added value per rent Including the corresponding rent-value-added multiples, in the cost evaluation standard value storage unit, the labor equipment ratio and rent per person, the facility management tangible fixed asset value-added ratio and rent added-value multiples averaged for each of the companies. The average labor equipment ratio, average per capita rent, average facility management tangible fixed asset value added ratio, and average rent added value ratio are stored as the cost evaluation reference value, and the cost evaluation index value calculation unit calculates the target of diagnosis. The labor equipment ratio, the rent per person, the facility management tangible fixed asset value-added rate, and the rent value-added ratio of the company are calculated as the cost evaluation index value, and the evaluation point calculation unit calculates the labor equipment ratio of the company to be diagnosed. , Rent per person, facility management tangible fixed assets value added rate and rent Average labor equipment ratio, average rent per person, average facility management tangible fixed asset value added ratio, labor equipment ratio points based on average rent value added ratio, rent points per person, facility management tangible Fixed asset value-added rate points and rent value-added multiple points are calculated as the evaluation points, and the radar chart output unit uses the labor equipment rate and the rent added-value multiplex as one of the opposite axes and per person The rent and facility management tangible fixed asset value added ratio are used as the other opposite axes, and the average labor equipment ratio, average rent value added ratio, average rent per person and average facility management tangible fixed asset value added ratio are handled. A basic radar char in the shape of a rhombus that serves as the reference value for the axis 2. A diagnostic result radar chart obtained by plotting the evaluation points on the corresponding axes of the basic radar chart and connecting the adjacent plots with a straight line is output. Cost diagnostic equipment. 9. Information relating to a self-owned type and a rental type, in which the capital productivity index obtained based on the labor equipment ratio and the rent per person is classified in the type information storage unit,
Facility management as a small type that further categorizes own type type Facility management Information on high capital productivity type and low capital productivity type based on tangible fixed asset value added ratio, and rent value added multiple as a small type that further categorizes rental type Based on the above, information on high capital productivity types and low capital productivity types, and facility diagnosis comments created for each of the above types are stored, and the labor equipment rate points are set as rent points per person in the type determination section. If the capital productivity index value, which is the divided value, is larger than the predetermined standard value, it is determined that the capital productivity of the relevant company to be diagnosed is a self-owned type, while if it is smaller than the standard value, it is a rental type. For companies subject to diagnosis that have been determined to exist and have been determined to be in-house, the value added ratio of facility management tangible fixed assets is If it is larger than the standard value, it is determined to be a high capital productivity type, while if it is less than the standard value, it is determined to be a low capital productivity type, and the companies subject to diagnosis that are determined to be a rental type are rented. If the rate-added value ratio is greater than the prescribed standard value, it is determined to be a high capital productivity category, and if it is less than the standard value, it is determined to be a low capital productivity category. The output unit extracts facility diagnosis comments relating to the corresponding types from the type information storage unit based on the facility cost types determined by the type determination unit, and outputs the types and facility diagnosis comments corresponding thereto. The cost diagnostic device described. 10. A radar chart output unit for creating and outputting a radar chart relating to a labor productivity index on the basis of a plurality of cost evaluation reference values and a cost evaluation index value of a company to be diagnosed, wherein the basic data includes financial information. The element data includes sales, the number of employees, personnel expenses, added value based on gross profit or gross operating profit, and the cost evaluation standard value and cost evaluation index value are both added per employee of one company. Value added per person equivalent to value,
Cost evaluation criteria including sales per employee, which is equivalent to sales per employee, personnel cost added value ratio, which is equivalent to added value per personnel expenses, and personnel cost sales ratio, which is equivalent to sales per personnel expenses. In the value storage unit, the average value-added value per person and the average sales per person, which are the average values of the added value per person, the sales per person, the personnel cost value-added ratio, and the personnel cost-sales ratio in the plurality of companies. , The average labor cost added value ratio and the average personnel cost to sales ratio are stored as the cost evaluation reference value, and the cost evaluation index value calculation unit calculates the added value per person, the sales amount per person, and the addition of the personnel cost of the company to be diagnosed. Calculate the value ratio and the personnel cost to sales ratio as the cost evaluation index value,
In the evaluation point calculation section, per-person added value, sales per person, labor cost added value ratio and personnel cost to sales ratio of the companies subject to diagnosis, average added value per person, average sales per person, average labor cost added value Multiplier and average labor cost Sales to sales ratio as a reference value added per person, value added per person, personnel cost added value multiplying points, personnel cost sales multiplying points are respectively calculated as the evaluation points, and the radar chart output The department uses the above-mentioned added value per person and sales per person as one opposite axis, and the personnel cost added value ratio and the personnel cost sales ratio as the other opposite axis, and the average added value per person Regular rhombus with sales per person, average labor cost added value ratio and average labor cost sales ratio as reference values for the corresponding axes Create a Nasu basic radar chart,
10. The cost according to claim 1, 8 or 9, wherein the evaluation points are plotted on corresponding axes of the basic radar chart, and a diagnostic result radar chart obtained by connecting adjacent plots with a straight line is output. Diagnostic device. 11. The type information storage section categorizes labor productivity indexes obtained based on value added per person and sales per person, information on high labor productivity types and low labor productivity types, and each of the above. Stores facility diagnosis comments created for each type, and if both the value-added points and the sales points per person in the type determination unit are greater than the prescribed standard value, the labor of the company subject to the diagnosis is stored. While the productivity is determined to be the high labor productivity type, in other cases it is determined to be the low labor productivity type, and the determination result output section further has the determination result determined by the type determination section. Based on the type, facility diagnostic comments relating to the corresponding facility cost type are extracted from the type information storage unit and those facilities are extracted. Strike type and cost diagnostic apparatus according to claim 10, wherein outputting the facility diagnostic comments corresponding thereto. 12. A radar chart output unit for creating and outputting a radar chart relating to a comprehensive index of facility costs based on a plurality of cost evaluation reference values and a cost evaluation index value of a company to be diagnosed. The financial element data includes net income, equity capital, sales, and total assets, and the cost evaluation standard value and cost evaluation index value are both equivalent to net income per equity capital of one company. Rate, net profit margin per sales amount, and total asset turnover ratio equivalent to sales amount per total assets. rate,
The average return on equity, which is each average value of the sales profit ratio and the total asset turnover ratio, the average sales profit ratio and the average total asset turnover ratio are stored as the cost evaluation reference values, and in the cost evaluation index value calculation unit, The return on equity, the return on sales, and the total asset turnover rate of the company to be diagnosed are calculated as the cost evaluation index values, and the evaluation point calculation unit calculates the return on equity, the rate of sales to sales, and the return on sales of the company to be diagnosed. Total asset turnover rate Calculated as the above-mentioned evaluation points are the return on equity, average return on sales, and return on equity based on average return on sales and average total turnover. However, the radar chart output section has the return on equity, the return on sales, and the total asset turnover rate as the three peaks, and the return on average equity and average return on sales. Rate and average total assets turnover to create a basic radar chart that forms an equilateral triangle with a reference value in the direction of the vertex from the center, plot the evaluation points on the corresponding axes of the basic radar chart, adjacent plots The diagnostic result radar chart obtained as a result of connecting the above with a straight line is output as a comprehensive index.
The cost diagnostic device according to 8, 9, 10 or 11. 13. A type information storage unit for executing a facility cost diagnosis relating to management by computer processing, storing a type information storage unit for storing information on a plurality of facility cost types classified about aspects related to facility cost, and a predetermined type. And a cost evaluation reference value storage unit that stores cost evaluation reference values calculated based on basic data consisting of a plurality of financial element data obtained from publicly available financial data for a plurality of representative companies belonging to , A basic data input accepting unit that accepts input of basic data consisting of a plurality of financial element data necessary for cost diagnosis obtained from financial data published for the diagnosis target company belonging to the predetermined type of industry, and the received basic data A cost evaluation index value calculation unit that calculates a cost evaluation index value based on A cost diagnosis comprising: a type determination unit that compares the cost evaluation index value with the cost evaluation reference value as a reference and determines which of the plurality of facility cost types the diagnosis target company belongs to. apparatus. 14. An evaluation point calculation unit for calculating an evaluation point based on a cost evaluation reference value corresponding to each cost evaluation index value, based on a plurality of cost evaluation reference values and a cost evaluation index value of a company to be diagnosed. Further comprises a radar chart output unit for creating and outputting a radar chart relating to at least one of capital productivity and labor productivity, and this radar chart output unit has a plurality of different cost evaluation reference values as axes and the corresponding average cost. Create a basic radar chart with the evaluation reference value as the reference value, plot the evaluation points related to the cost evaluation index value corresponding to the axis of the cost evaluation reference value in this basic radar chart, and draw a straight line between adjacent plots. 14. The code according to claim 13, which outputs a diagnostic result radar chart obtained as a result of the connection. Door diagnostic equipment. 15. A type information storage unit stores facility diagnostic comments created corresponding to each facility cost type, and stores an office diagnostic comment corresponding to the facility cost type determined by the type determining unit. 15. The cost diagnosis device according to claim 13, further comprising a diagnosis result output unit which is extracted from the type information storage unit and outputs the extracted office diagnosis comment together with a corresponding facility cost type. 16. A representative plurality of companies for industries in which a cost evaluation reference value storage unit receives at least the specified input, further comprising an industry specification input receiving unit for receiving an input of designation of one industry from a plurality of industries. 16. The cost diagnosis device according to claim 1, which extracts basic data according to claim 1. 17. The cost diagnosis device according to claim 1, wherein the plurality of companies are the top three companies in terms of sales or company scale in one predetermined industry. 18. The cost diagnosis device according to claim 1, wherein the financial data is based on items described in the securities report and the company information for investors. 19. A financial element data automatic collection unit for automatically collecting financial element data required for cost diagnosis from financial data stored in another database resource connected by a communication line, and the financial element data automatically collected. The cost evaluation reference value storage unit and the basic data input reception unit are further provided with a basic data storage unit that is associated with each company and stored as basic data, and financial element data necessary for processing is automatically stored in the basic data storage unit. 19. The cost diagnostic device according to claim 1, wherein the cost diagnostic device is extracted. 20. A facility cost diagnosis process for management is executed by operating a computer, wherein a plurality of computers are classified based on at least one of a capital productivity index and a labor productivity index. Based on basic data consisting of multiple financial element data obtained from publicly available financial data of representative companies belonging to a given industry Cost evaluation reference value storage means for storing a plurality of calculated cost evaluation reference values, and input of basic data consisting of a plurality of financial element data obtained from financial data published for a diagnosis target company belonging to the predetermined industry Included in the basic data input acceptance means that accepts Cost evaluation index value calculation means for calculating a plurality of cost evaluation index values each based on one or more financial element data, and evaluation based on the corresponding cost evaluation reference value for each calculated cost evaluation index value An evaluation point calculation means for calculating points, and a type for determining which facility cost type the facility to be diagnosed belongs to among the facility cost types stored in the type storage unit based on a ratio of a plurality of different evaluation points. A cost diagnostic program characterized by causing it to function as a determining means. 21. A facility cost diagnosis process for management is executed by operating a computer, wherein the computer is provided with information on a plurality of facility cost types that are categorized with respect to an aspect of a company relating to the facility cost. Type information storage means for storing,
Cost evaluation reference value storage means for storing cost evaluation reference values calculated on the basis of basic data consisting of a plurality of financial element data obtained from publicly available financial data of representative companies belonging to a predetermined industry When,
Basic data input receiving means for receiving input of basic data consisting of a plurality of financial element data necessary for cost diagnosis obtained from financial data published for the diagnosis target company belonging to the predetermined industry, and the received basic data Based on the cost evaluation reference value for the cost evaluation index value calculation means for calculating the cost evaluation index value based on the cost evaluation index value, it is determined which of the plurality of facility cost types the diagnosis target company belongs to. A cost diagnosis program characterized by causing it to function as a type determining means.