JP2006309424A - Display system for index and index-relation-ratio - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a display system for an index and index-relation-ratio capable of creating a chart facilitating determination of the balance between gross margins and gross margin ratio in account information to help in judging businesses. <P>SOLUTION: The display scales of X- and Y-axes are set from a display scale setting screen on a display 7 and their maximum values are designated. Next, a selected data file is read from a database 11 stored in an external storage device 11 (S2). Then a graph frame is displayed on the screen of the display 7 according to the settings of the display scales and the designation of the maximum values (S3). A straight line for gross margin ratio is displayed on the display 7 (S4). Further, gross margins for the cost of construction work are plotted on a graph created at S3 and are displayed on the display 7 (S5). The plotting of the cost of construction work and the gross margins is continued until the data read ends (S6), and the result is displayed on the display 7. <P>COPYRIGHT: (C)2007,JPO&INPIT

Description

  The present invention relates to an index for creating a chart that can easily determine the balance between gross profit amount and gross profit rate of accounting information useful for management judgment, and an index relation ratio display system.

Conventionally, sales information, gross profit, gross profit ratio, and the like as accounting information are used as indicators for corporate management judgment and value judgment.
With the recent improvement in computer processing capacity and the diversification of information communication such as the Internet and Intranet, a profit theory theory has been proposed for the full cost accounting profit and loss table corresponding to the business division system that can withstand practical accounting using the Internet, etc. Accordingly, new business methods have been provided (see, for example, Patent Document 1).

  Further, a management decision support system for the purpose of quick and accurate real-time management between management tiers has been proposed as a computer used for management judgment (see, for example, Patent Document 2).

  In addition, when graphing the analysis results by a computer, 3D data can be displayed as a 2D graph, and 3D data can be displayed at a glance, making it possible to grasp the overall transition of the 3D data at a glance. A method has been proposed (see, for example, Patent Document 3).

JP 2003-331115 A JP 2004-021364 A JP 2002-245467 A

    However, in the example shown in the above-mentioned Patent Document 2, the history of performance is displayed on the marginal profit transition graph and profitability graph for management decision support. For example, in the marginal profit transition graph, the horizontal axis is the period and the vertical axis is It is a transition graph with the past results as sales and variable costs for each product type, and a transition graph with the vertical axis as marginal profit ([0031] in Patent Document 2, FIG. 4). In the profit graph, marginal profit and sales Although the transition graph is displayed in a high relationship (the same [0032], FIG. 4), the marginal profit rate is not displayed, and there is room for improvement in order to display the index in a more balanced manner.

  In the example shown in Patent Document 3, three-dimensional data is displayed as a two-dimensional graph. However, color display is essential, and there is room for improvement when color display is not used.

  The present invention has been made in view of such problems, and is useful for management judgment, for example, an index that can create a chart that can easily determine the balance between the gross amount of accounting information and the gross profit rate, and An object is to provide an index-related ratio display system.

  In order to achieve the above object, the invention according to claim 1 of the index and index relation ratio display system of the present invention is an index and index relation ratio display system that can be drawn by a computer comprising an input / output device and a display device. The index and index relationship ratio display system searches for and reads predetermined data from a display scale and display data setting means and a database stored in an external storage device, and creates and processes a data file. Means, graph frame creating means for displaying a graph frame, first index display means for reading and displaying the first index from the data file, and reading the second index and the third index from the data file in the form of a plot Index plot display means to be displayed and a table for displaying on the screen a graph frame, a first index, a second index, and a third index And means, first indicator has a configuration which is a ratio for the third index of the second index.

In addition to the above configuration, the invention described in claim 2 is characterized in that the ratio is expressed by a slope of a straight line passing through any one of the origin, an arbitrary point, and a plotted point.
Furthermore, the invention described in claim 3 is characterized in that the plot-like display is color-coded based on positive and negative values.
The invention according to claim 4 is characterized in that the plot-like display can be distinguished from each other based on the range indicated by either the second index or the third index, or both indices.
In the invention according to claim 5, the display scale is the first display scale and the second display scale, and the ratio of these display scales is made the same so that the indicators displayed corresponding to the respective display scales. The straight line indicating the first index has the same slope.

  In the invention described in claim 6, the combination of the first index, the second index, and the third index is “gross margin, gross profit and construction amount”, “profit ratio, profit and sales”, “limit” "Profit margin, marginal profit and sales", "Gross profit margin, internal partition price and gross profit", "Ordinary profit margin, total capital and ordinary profit", "Operating profit ratio, total capital and operating profit" "Profit", "Recurring profit margin, sales, recurring profit", "Operating profit margin, sales, operating profit", "Total capital turnover ratio, sales and total capital" and "Energy efficiency" It is any one of “energy amount and output energy amount”.

  In the index and index-related ratio display system of the present invention, for example, the construction amount, gross profit and gross profit rate can be expressed in one figure. It has the effect that the balance of each index of profit rate can be seen.

  The index and index relationship ratio display system according to the present invention relates to software that expresses three indices such as construction cost, gross profit, and gross profit ratio in one figure by using hardware resources such as computer memory. However, in general, the value A, the value B, and the ratio of the value B to the value A are displayed simultaneously.

  As described above, the index and index relationship ratio display system according to the present invention displays a slope such as a gross profit ratio with respect to the other two indices when one index is displayed in a two-dimensional graph. Therefore, even if no other vertical axis is provided, three indices can be expressed simultaneously with only one vertical axis as in the X-axis-Y axis graph.

  Hereinafter, based on FIGS. 1 to 10, a preferred embodiment of an index and index relationship ratio display system according to the present invention will be described in detail using the same reference numerals for substantially the same or corresponding elements.

FIG. 1 is a functional block diagram of an index and index relationship ratio display system according to the present embodiment.
Referring to FIG. 1, an index and index relationship ratio display system 1 according to the present embodiment includes a processing device 3 such as a computer, an input device 5 such as a keyboard and a mouse, a display device 7 such as a display, a printer, and the like. Output device 9 and an external storage device 11 such as a hard disk or a magnetic drum in which a database is stored.
The processing device 3 includes a microprocessor (MPU), a main memory, and the like, and can execute a drawing program capable of displaying data.

Next, the operation of the index and index relationship ratio display system will be described.
The index and index relationship ratio display system according to the present embodiment includes a display scale and display data setting means, and a data file that creates and processes a data file by retrieving and reading predetermined data from a database stored in an external storage device Processing means, graph frame creation means for displaying a graph frame, first index display means for reading and displaying a first index from a data file, and reading and plotting a second index and a third index from a data file Index plot display means for displaying on the screen, and display means for displaying the graph frame, the first index, the second index, and the third index on the screen, wherein the first index is the second index of the second index. It is a ratio to the index of 3.

In the present embodiment, the construction amount, gross profit and gross profit rate display system for displaying the construction amount, gross profit and gross profit rate will be described.
FIG. 2 is a flowchart of the system for displaying the construction cost, gross profit, and gross profit rate according to the present embodiment.
With reference to FIG. 1 and FIG. 2, the construction amount, gross profit and gross profit rate display system 1 according to the present embodiment first displays the first display of the X axis and the Y axis from the display scale setting screen on the display 7. Set the scale and specify its maximum value.

Further, when displaying for each construction scale having a large amount range, it is also possible to provide a second display scale on each side symmetrical to the X-axis and the Y-axis, and specify the maximum value and the minimum value.
At this time, the ratios of the X axis and the Y axis of the first display scale and the second display scale are specified to be the same.

  In the display data setting screen, select either “By construction type”, “By customer” or “All data” to display it on the screen, and specify a specific “construction type” or “customer”. (Step 1, hereinafter referred to as “S1”).

When the second display scale is set, for example, “total construction amount” and “total gross profit” corresponding to the second display scale are specified on the display data setting screen.
“Total construction amount” and “Total gross profit” are specified for each construction scale (expressed in monetary amount), for example, less than 0 to 1 billion yen, 1 billion to 2 billion yen, 2 billion yen or more. You can also

These selections and designations are input to a predetermined screen on the display 7 using the keyboard 5.
The setting of the display scale and the setting of display data are processed by the display scale and display data setting means.
Here, as the “construction type”, for example, “office”, “hospital”, “factory”, “house”, “store”, “school”, and the like can be designated according to the use.

Next, the data file of the database 11 stored in the external storage device 11 is searched, and the items specified in Step 1, for example, the “construction amount”, “gross amount” and “gross amount” of the specified “customer name” are searched. Each data of “profit rate” is read (S2) and stored in the internal memory of the processing device 3 (computer). This is processed by the data file processing means in cooperation with the computer.
As shown in FIG. 3, this data file stores the completion date, construction ID, customer name, construction name, usage, construction amount, cost, gross profit, and gross profit rate. For example, it is an output data file created by spreadsheet software.

When “For each construction type” is selected on the display data setting screen, “construction amount”, “gross profit amount” and “gross profit rate” corresponding to “office” for the corresponding usage of the data file, for example Are read into the internal memory of the computer.
In this data file created by reading, an EOF (end of file) flag bit indicating the end of data is written.

  If “Total construction amount” and “Total gross profit” are selected on the display data setting screen, “Construction amount” and “Gross profit amount” corresponding to the use of the data file are displayed for each construction amount range. The total is stored in the internal memory of the computer. This stored data file is shown in FIG.

Then, a graph frame is displayed on the display 7 screen based on the display scale setting and the maximum value designation (S3). This is processed by the graph frame creation means.
At this time, referring to FIG. 5, the graph frame is displayed with the construction amount as the X axis and the gross profit amount as the Y axis, and the gross profit amount is displayed not only on the plus side but also on the minus side.
In the example shown in FIG. 5, the origin is displayed as (0, 0). However, the present invention is not limited to this, and the origin can be set to an arbitrary value.

Next, the straight line of the gross profit margin is displayed on the display 7 (S4).
Since the gross profit is the product of the construction amount and the gross profit rate, the gross profit rate is displayed as a straight line passing through the origin with a slope. This is processed by the first indicator display means.
In the example shown in FIG. 6, the gross profit rate is a general value, 2%, 4%, 6%, 8%, 10%, 15%, 20%, 30%, 40%, 50%, and these Negative values are indicated by dotted lines.

Further, the gross profit amount with respect to the construction amount is plotted on the graph drawn in S3 and displayed on the display 7 (S5). This is processed by the indicator plot display means.
FIG. 7 plots, for example, a construction amount of 2,000 million yen and a gross profit amount of 300 million yen.

Then, the plot of the construction amount and the gross profit amount is continued until the read data is completed (S6) and displayed on the display 7.
At this time, as shown in FIG. 8, a diagram in which the construction amount-gross amount is plotted is displayed on the display 7.

The indicator plot display means plots the black circles ●, but the indicator plot display means may be provided with zero gross profit amount and positive / negative judgment processing means, and the color of the plotted points may be changed according to the gross profit amount. For example, when the gross profit is a negative value, the color is classified as red, black when the gross profit is positive, and white when the gross profit is zero.
In addition, a black square mark ■ when the gross profit is negative, a white square mark □ when the gross profit is positive, and a white circle mark ○ when the gross profit is zero.
The color coding includes white, white, and black.

Furthermore, the symbol to be plotted may be changed corresponding to the construction amount or the construction amount range.
At this time, the index plot display means is provided with means for determining and processing the construction amount or construction amount range, and the symbols to be plotted are selected and plotted according to the set construction amount or construction amount range.

FIG. 9 is a diagram showing the total construction amount, gross profit, and gross profit ratio for each construction scale.
In the example shown in FIG. 9, for example, when the construction amount is less than 0 to 1 billion yen, it is marked with ■, when it is more than 1 billion yen to less than 2 billion yen, it is filled with black, and when it is more than 2 billion yen, it is marked with ♦. In this way, the total amount of construction and gross profit were plotted together. This mark is not limited to the illustrated symbol as long as it can be distinguished, and may be a single character or a number.
Furthermore, coordinates may be displayed together with the plotted marks.

Since the first display scale and the second display scale shown in FIG. 9 have the same ratio of the X axis and the Y axis, the slope of the straight line indicating the gross profit margin is different even if the scales are different. The same.
Therefore, in the present embodiment, not only the profit status of each construction is displayed but also the result of totaling the construction amount within a certain construction amount can be displayed on the same graph.

Finally, if there is no data to be processed by detecting EOF (end of file), the presence or absence of printing is confirmed (S7), and output processing to the printer is performed (S8).
If you do not want to output to the printer, exit immediately.

  In the present embodiment, the gross profit rate is displayed after the gross profit rate is displayed. However, the gross profit rate may be displayed after the gross profit amount is plotted against the construction amount. FIG. 10 shows a flowchart.

Referring to FIG. 10, in this construction amount, gross profit and gross margin ratio display system, S101 indicating a step of plotting and displaying the gross profit amount with respect to the construction amount, and a step of determining whether or not the read data has been completed. S102, S103 indicating the step of displaying the gross profit rate after the end of the indicator plot display, and S104 indicating the step of determining whether or not the data is completed.
In FIG. 9, the processes indicated by S1, S2, S3, S7 and S8 are the same as the processes shown in FIG.

Since the gross profit rate is the ratio of the gross profit to the construction amount, it can be displayed as a straight line passing through an arbitrary point with the gross profit rate as the slope.
Therefore, a straight line with a slope of the gross profit rate passes through a plotted point, that is, the coordinates (construction amount, gross profit amount), and the gross profit rate, gross profit amount, and construction amount are displayed in a two-dimensional graph. Can be displayed.

  When the range to be displayed is set to display a limited range by shifting the origin to (1 billion yen, 100 million yen), for example, the gross profit rate is displayed with a straight line passing through the plotted points. By doing so, it is possible to make a judgment by comparing the magnitude of the gross profit margin by the slope of the straight line.

As described above, in the construction amount, gross profit, and gross profit rate display system according to the present embodiment, the construction amount, the gross profit amount, and the gross profit rate can be expressed simultaneously.
Therefore, since the drawing can be made instantaneously by utilizing the computer, the balance between the gross profit amount and the gross profit of the construction can be instantaneously seen as a tool for management judgment.

In the present embodiment, an index of “construction amount, gross profit, gross profit margin” is dealt with, but an index of “construction amount, construction profit, construction profit ratio” may be used.
For example, the gross profit includes labor costs related to the construction, whereas the construction profit may not include labor costs.
In any case, it is necessary to be an index indicating the amount of revenue for each construction and its ratio to sales.

In this way, profits include gross profits, construction profits, operating profits, recurring profits, income before income taxes, net income, etc.
Gross profit and construction profit are significant for individual construction, but other operating profit and ordinary profit are significant for each company and each store.
A set of indexes applicable in the present embodiment includes a value indicating a ratio between two other indexes such as “profit rate” of “sales (sales), profit, profit rate”.

  For example, marginal profit is obtained by subtracting variable costs, which are costs that increase or decrease in proportion to sales, from sales. The marginal profit rate is a ratio of sales to marginal profit, and indicates a marginal margin-sales gradient.

  Gross profit by department, such as gross profit of sales department and gross profit of assets department, is used as a number obtained by subtracting cost from selling price as in the general definition of “gross profit”. Then, it can be applied to indicators such as “internal partition price, gross profit, and gross profit margin of property sector” for each department.

Furthermore, in the present invention, the performance comparison with other companies in the same industry and the index indicating the performance of companies in other industries can be applied.
For example, the set of indicators that can be displayed in one figure is “total capital, ordinary income, total capital ordinary income ratio”, “total capital, operating profit, total capital operating profit ratio”, “sales, ordinary income, sales” It can be applied to “ordinary profit”, “sales, operating profit, operating profit margin”, “sales, total capital, total capital turnover”, etc.

Furthermore, the present invention can be applied to “input energy amount, output energy amount, energy efficiency” as an index of energy efficiency for each building regarding air conditioning equipment.
These indicators are important management judgment indicators for building owners and managers entrusted to the owners. That is, about 60% of the cost (operating cost) for operating the building occupies the cost of the air conditioning equipment, and the reduction is required in building management and the like.
If the display according to the present invention is displayed for each owned building or for each floor or direction in the same building, the location to be improved can be determined at a glance.
Moreover, it is good also as a tool which examines not only air conditioning but the power cost and fuel cost of the whole building equipment of a building combined with an elevator and lighting.

  Thus, in the present invention, “ratio of value B to value A” is illustrated as “ratio of value A, value B, and value B to value A”. Can be displayed as a dimensional graph.

  As described above, the index and index relationship ratio display system according to the present invention can instantaneously display the index of “sales, gross profit, gross profit ratio” as a two-dimensional graph in a balanced manner, for example, for each product group. It is extremely useful as a tool for management judgment, such as expanding sales of product groups with high profit margins based on net sales and gross profit margins, and improving profit margins of product groups with large sales but low profit margins. Useful.

It is a flowchart of the parameter | index and index related ratio display system which concern on this embodiment. It is a functional block diagram of the construction amount, gross profit, and gross profit rate display system according to the present embodiment. It is a figure which shows the data file of the construction amount, gross profit, and gross profit rate display system which concern on this embodiment. It is a figure which shows the other data file which concerns on this embodiment. It is the figure which displayed the graph frame of this embodiment. It is the figure which displayed the line of the gross profit margin of this embodiment. It is the figure which plotted the construction amount-gross profit amount of this embodiment. It is the figure which completed the plot of construction amount-gross profit amount of this embodiment. It is a figure which shows the example which changed the plot symbol which concerns on this embodiment. It is another flowchart concerning this embodiment.

Explanation of symbols

1 ... Construction amount, gross profit and gross profit rate display system, 3 ... processing device (computer),
5 ... input device, 7 ... display device, 9 ... output device, 11 ... external storage device

Claims (6)

An index and index relationship ratio display system that can be drawn by a computer having an input / output device and a display device,
The index and index relationship ratio display system includes a display scale and display data setting unit, a data file processing unit that searches and reads predetermined data from a database stored in an external storage device, and creates and processes a data file; Graph frame creation means for displaying a graph frame, first index display means for reading and displaying the first index from the data file, and reading and displaying the second index and the third index from the data file in a plot form Index plot display means, and a display means for displaying a graph frame, a first index, a second index, and a third index on the screen,
The index and index relationship ratio display system, wherein the first index is a ratio of the second index to the third index.   2. The index and index relationship ratio display system according to claim 1, wherein the ratio is expressed by an inclination of a straight line passing through any one of an origin, an arbitrary point, and a plotted point.   2. The index and index relationship ratio display system according to claim 1, wherein the plot display is color-coded based on positive and negative values.   The index according to claim 1, wherein the plot-like display is made distinguishable based on a range indicated by either or both of the second index and the third index. Indicator related ratio display system.   The display scales are a first display scale and a second display scale, and the ratio of these display scales is the same to indicate the first index of the index displayed corresponding to each display scale. 2. The index and index relationship ratio display system according to claim 1, wherein the straight lines have the same slope.   The combination of the first index, the second index, and the third index is “gross profit margin, gross profit and construction amount”, “profit ratio, profit and sales”, “margin profit margin, margin profit” And sales ”,“ Gross profit margin, internal partition price and gross profit, ”“ Recurring profit ratio, total capital and ordinary profit ”,“ Operating profit ratio, total capital and operating profit ”,“ Sales ” High Ordinary Profit Margin, Net Sales, Ordinary Profit ”,“ Operating Profit Margin, Net Sales, Operating Profit ”,“ Total Capital Turnover, Net Sales and Total Capital ”and“ Energy Efficiency, Input Energy Amount and Output The index and index relationship ratio display system according to claim 1, wherein the index and index relationship ratio display system is an energy amount ”.

Images