JP2010191729A - Planned value data connection system - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a planned value data connection system that has high accuracy and practicability. <P>SOLUTION: The planned value data connection system includes: an individual result value data storage unit 1; a result value based simple connection data generation unit 3; a transaction data sorting unit 5; a connection deletion data generation unit 7; a planned connection value data generation unit 9; a deletion ratio data generation unit 11; an individual planned value data storage unit 13; a planned value based simple connection data generation unit 15; a connection deletion data regeneration unit 17; and a planned connection value data regeneration unit 19. <P>COPYRIGHT: (C)2010,JPO&INPIT

Description

  The present invention relates to a plan value data connection system for creating future connection plan values for a plurality of companies constituting a group.

  Conventionally, consolidated plan values for the entire group have been created based on individual plan values such as a sales account, an expense account, and a profit account presented for each of a plurality of companies constituting the group. As shown in Figs. 10 (A) and 10 (B), in creating the consolidated plan value, after disclosing the elimination information for internal transactions within the group, the consolidated plan values excluding this internal transaction are It is required to create not only the consolidated plan value of each company in the group but also the consolidated plan value of a plurality of business units (segments) constituting each company.

JP 2002-215865 A

  However, since it is not certain that the individual plan values presented by each company that constitutes the group are correctly presented up to the plan value of elimination information due to internal transactions between companies, the accuracy and execution of the consolidated plan value as a future forecast There was a problem with sex. In addition, since a plurality of companies constituting the group create their own planned values, as shown in FIG. 11 (A), sales and expenses due to internal transactions between a plurality of companies in the group should be essentially the same, As shown in FIG. 11B, sales and expenses due to internal transactions often do not match. Therefore, in the conventional method of creating the consolidated plan value, it is complicated to work on the consistency of consolidated eliminations by internal transactions between multiple companies that make up the group. When considering the business divisions (segments) of each company Was even more complicated. In addition, if there is an error in the consolidated elimination value, it will be reported to the companies in the group concerned, and it will take some time before the individual elimination plan value is submitted again. It was costly because it had to be recreated from the beginning just because there were inconsistencies.

  An object of the present invention is to provide a planned value data connection system with high accuracy and high performance.

  Another object of the present invention is to provide a plan value data connection system capable of easily creating a connection plan value.

  The planned value data concatenation system to be improved by the present invention includes an individual actual value data storage unit, an actual value-based simple concatenated data generation unit, a transaction data sorting unit, a concatenated deletion data generation unit, a concatenated planned value data generation unit, and a deletion It is a plan value data connection system including a ratio data generation unit, an individual plan value data storage unit, a plan value-based simple connection data generation unit, a connection deletion data regeneration unit, and a connection plan value data regeneration unit. The individual actual value data storage unit stores individual actual value data including actual values of past sales accounts, expense accounts, and profit accounts in a plurality of companies constituting the group. A group represents a corporate group consisting of one or more subsidiaries and a parent company such as a holding company that controls the business activities of the subsidiaries. In addition, a plurality of companies constituting the group indicate a parent company and subsidiaries whose business activities are controlled by the parent company. The sales account is the total amount of money that each company has obtained through the transaction, the expense account is the total amount of money that each company has spent through the transaction, and the profit account is the amount that balances the sales account and the expense account. The past sales account, expense account and profit account are the past sales account, expense account and profit account which have already been recorded, respectively. The individual actual value data storage unit is configured to store individual actual value data including actual values of the sales account, expense account, and profit account so that they can be input, and to output them appropriately.

  The actual value-based simple consolidated data generator is a simple unit based on actual values by simply adding together the past sales account, expense account and profit account in the individual actual value data recorded for each company. Generate concatenated data. “Simply summing up” means adding up the sales account, expense account and profit account as they are without taking into account the internal elimination. The actual value-based simple consolidated data includes the total value of the past sales account of each company in the group, the total value of the expense account, and the value that balances the total value of the sales account and the total value of the expense account. .

  For each company, the Transaction Data Sorting Department uses the past sales account and expense account transaction data in the individual actual value data, and the external transaction data in the external sales account and external expense account generated by transactions with companies outside the group. And internal transaction data including an internal sales account and an internal expense account generated by internal transactions between a plurality of companies in the group. Companies outside the group are companies excluding a plurality of companies constituting the group. Of the external transaction data, the external sales account is the total amount of money that each company in the group has earned from the company outside the group through transactions with companies outside the group, and the external expense account is that each company in the group is outside the group. This is the total amount of money spent on transactions with other companies. The internal sales account in the internal transaction data is the total amount of money that each company in the group has earned from other companies in this group through internal transactions with other companies in the group, and the internal expense account is within the group. Is the total amount of money spent by other companies in the group for other companies in the group.

  The consolidated elimination data generation unit calculates a sales elimination account and an expense elimination account for each of a plurality of companies from internal transaction data, and adds up the sales elimination account and the expense elimination account to obtain the consolidated elimination data as a consolidated elimination value for the entire group. Is generated. The sales elimination account is the total amount of the internal sales account of each company in the group included in the internal transaction data, and the expense elimination account is the total amount of the internal cost account of each company in the group included in the internal transaction data. Consolidated elimination data includes internal sales account and internal expense account and sales elimination account and expense elimination account of each company in the group, and the balance between internal sales account and internal expense account and sales elimination account for each company. It includes a value that balances the expense elimination account.

  The consolidated plan value data generation unit generates linked elimination value exclusion data obtained by excluding the linked elimination data from the actual basis simple linkage data using the linkage elimination data as the actual basis consolidated planning value data for the entire group. In other words, the consolidated elimination value exclusion data excludes the elimination account included in the elimination data from the total value of the sales account included in the simple consolidation data, and the elimination data from the total value of the expense account included in the simple consolidation data. It is generated by excluding the expense elimination account included in. In the planned value data connection system of the present invention, the connection elimination value exclusion data generated in this way is used as the actual planned value-based connection planned value data.

  The elimination ratio data generation unit calculates a sales elimination ratio and an expense elimination ratio for the past sales account and expense account for each of a plurality of companies from the consolidated elimination data, and erase ratio data including the sales elimination ratio and the expense elimination ratio. Is generated. The elimination ratio included in the elimination ratio data is the ratio of the internal sales account to the past sales account for each company, and the expense elimination ratio is the ratio of the internal expense account to the past expense account for each company. is there.

  The individual plan value data storage unit stores individual plan value data including plan values of future sales accounts, expense accounts, and profit accounts in a plurality of companies constituting the group. The future sales account, expense account, and profit account are a sales account, an expense account, and a profit account presented by each company in the group as future planned values. The individual plan value data storage unit is configured to store the individual plan value data so that the individual plan value data can be input and to output the data appropriately.

  The plan value-based simple concatenated data generation unit generates the plan value-based simple concatenated data by simply adding the plan values of future sales accounts, expense accounts, and profit accounts of a plurality of companies. That is, the future sales account, expense account, and profit account are added together as they are without considering the future internal elimination, and the plan value-based simple consolidated data is generated. Planned value-based simple consolidated data includes the total value of future sales accounts for each company in the group, the total value of expense accounts, and the balance of the total value of sales accounts and the total value of expense accounts. It is.

  The consolidated elimination data regeneration unit eliminates sales for each company by multiplying the future sales account and expense account included in the individual plan value data by the sales elimination ratio and expense elimination ratio included in the elimination ratio data, respectively. The account and the expense elimination account are converted, and the consolidated sales elimination account and expense elimination conversion account after conversion are added together to generate new consolidated elimination data as the consolidated elimination value for the entire group. In other words, the new consolidated elimination data is calculated for each company in the group by calculating the total sales elimination account, which is the ratio of the internal sales account to the past sales account, and the future expense account. This is data of a new consolidated elimination value for the entire group including the total value of the expense elimination account converted by the ratio of the internal expense account to the expense account.

  The consolidated planned value data re-generation unit uses the new consolidated elimination data to generate new consolidated elimination value exclusion data that excludes new consolidated elimination data from the plan value-based simple consolidated data. Generate as data. In other words, the new consolidated elimination value exclusion data excludes the converted sales elimination account included in the consolidated elimination data from the total value of the sales account included in the planned value-based simple consolidation data, and converts it to the planned value-based simple consolidation data. It is generated by excluding the expense elimination account included in the consolidated elimination data converted from the total value of the expense accounts included. In the planned value data linking system of the present invention, the new linked erasure value exclusion data generated in this way is used as new linked planned value data.

  In the present invention, since the performance-based consolidated plan value data for the entire group is generated using the performance-based consolidated deletion data generated from the past performance, the objective is not influenced by the subjectivity of each company in the group. It is possible to create a consolidated plan value. By using a connection plan value based on such past performance values, it is possible to provide a guideline for creating a connection plan value with high accuracy and operability.

  In addition, according to the present invention, new consolidated elimination data for the entire group created by converting individual planned values presented by each company in the group based on elimination ratio data created from performance-based consolidated elimination data. Therefore, it is possible to easily determine whether or not the consistency of the internal elimination is achieved when the plan values presented by the companies in the group are linked. Therefore, the plan value data concatenation system of the present invention can support the creation of a concatenated plan value with high accuracy and high performance.

  The elimination ratio of the elimination ratio data may be any ratio as long as the ratio of the internal sales account to the past sales account and the ratio of the internal expense account to the past expense account for each of the plurality of companies constituting the group. . In the present invention, as the erasure ratio of the erasure ratio data, a value obtained by dividing the sales elimination account by the past sales account and a value obtained by dividing the expense elimination account by the expense account are used for each of a plurality of companies. When such a value is used as the erasure ratio of the erasure ratio data, the erasure ratio based on the past actual value can be easily calculated.

  The plan value data concatenation system of the present invention can create a concatenated plan value with higher accuracy and feasibility. In this case, the transaction data sorting unit further includes a cost account data sorting unit that sorts into a variable cost account and a fixed cost account. The variable expense account is an expense account that easily changes the amount of the expense account among the past expense accounts, and the plan value is likely to be affected. The fixed expense account has a variable amount such as personnel expenses among the expense accounts. It is an expense account that is difficult to affect the planned value and that is obtained by removing the variable expense account from the past expense account.

  Then, the consolidated elimination data generation unit calculates the fixed expense elimination account for each of a plurality of companies from the internal transaction data including the internal fixed expense account generated by the internal transactions between the companies in the group. The linked erasure data generation unit is configured. The internal fixed cost account is the total amount of the fixed cost account that each company in the group has spent on other companies in this group through transactions with other companies in the group. The fixed cost elimination account is the total amount of the internal fixed cost account of each company in the group included in the internal transaction data.

  Furthermore, the consolidated elimination data regeneration unit converts the sales elimination account and expense elimination account for each company as a future expense account by multiplying the expense expense account by subtracting the fixed expense account from the future expense account and the expense elimination rate. The consolidated elimination data regenerating unit is configured to add together the sales elimination account and expense elimination account after conversion and the fixed cost elimination account calculated by the consolidated elimination data generation unit. In other words, by using the deducted expense account, which is the future expense account minus the fixed expense account, as the future expense account multiplied by the expense elimination rate, It consists of an expense elimination account that fluctuates within a certain range.

  If the transaction data sorting unit, consolidated elimination data generation unit, and consolidated elimination data regeneration unit are configured in this way, the fixed cost account that does not affect the planned value is kept constant, and the expense account Because the amount of change in the variable expense account, which is easy to fluctuate and affects the consolidated plan value of the entire group, can be accurately reflected in the consolidated plan value, create a consolidated plan value with higher accuracy and feasibility. Can do.

  In addition, a fixed cost account increase / decrease designation unit is provided to increase or decrease the fixed cost account, and the fixed elimination account is calculated by the consolidated elimination data generation unit using this increased or decreased fixed cost account as the fixed cost account. New linked erasure data may be generated by the data regeneration unit. At this time, the variable cost account is recognized as a difference between the cost account stored in the individual plan value data storage unit and the fixed cost account increased or decreased. With this configuration, when the expense account data sorter that simply separates the variable expense account and the fixed expense account is created, the mechanism for the variable expense account and the fixed expense account is recorded in the actual value-based simple consolidated data generator. Can only calculate consolidated plan values that do not allow any plan fluctuation equivalent to the fixed cost account recorded in the period unit or the individual plan value data storage unit. If the planned increase / decrease rate can be specified for the consolidated data generation unit, the fixed cost account can be arbitrarily increased / decreased and reflected in the fixed cost elimination account calculated by the corresponding consolidated elimination data generation unit. By applying the function of the fixed cost account increase / decrease designation unit to period recognition, for example, even if the period recorded in the actual value-based simple consolidated data generation unit is only 3 months, 400% is added to the fixed cost account increase / decrease designation unit. By designating “%”, it is possible to calculate a fixed cost account and a fixed cost elimination account in accordance with the annual plan (12 months). Also, when the period recorded in the actual value-based simple consolidated data generation unit is, for example, 48 months, by instructing the fixed cost account increase / decrease designation unit to be 25%, the planned value based on the annual plan (12 months) is fixed. The expense account and fixed expense elimination account can be calculated with a 48-month average. In this way, if an appropriate instruction is given to the fixed cost account increase / decrease designation unit according to the period recorded in the actual value-based simple consolidated data generation unit, it is not necessary to consider the period of the individual plan value data storage unit. . As a result, for example, it is possible to divert the plan for only three months and to increase the accuracy of the estimated landing (remaining execution period).

  The planned value data connection system of the present invention can be executed in units of companies that constitute a group as described above. However, a plurality of companies that constitute a group usually have a plurality of business units each capable of dealing independently. Therefore, it can be configured so that it can be executed even in units of these plural business divisions. In this case, the business divisions of each company making up the group are divided into multiple segments, and the past sales account and expense account included in the individual actual value data and the future sales account and expense account included in the individual plan value data are Then, it is sufficient to divide the data into the plurality of segments, and generate the connection erasure data and the connection plan value data for each of the plurality of segments. When the consolidated elimination data and the consolidated plan value data are generated for each of the plurality of segments in this way, the sales account (external sales account, internal sales account, etc.), expense account (external expense account, Internal expense account, etc.), sales elimination account, expense elimination account, etc. can be specified. Therefore, since the consolidated plan value can be created not only in the corporate unit in the group but also in the segment unit of each company, a detailed consolidated planned value can be obtained.

  Internal transaction data includes normal internal transaction data including internal sales accounts and internal expense accounts generated by normal internal transactions, and internal sales accounts and internal expense accounts generated by internal transactions other than normal internal transactions. In addition to the internal transaction data sorting unit that separates internal transaction data into transaction data, if the internal elimination data generation unit uses normal internal transaction data as internal transaction data, an exceptional internal transaction other than normal internal transactions will occur. When there is a transaction, it is possible to create a plan value excluding the internal elimination generated by this exceptional internal transaction. Therefore, it is possible to create a plan value that excludes the internal erasure that adversely affects the plan value, such as so-called spot adjustment erasure.

  In addition, when there is a non-normal transaction account that is not included in the external transaction data and the internal transaction data, a normal non-transaction account reflection unit may be provided. The non-ordinary non-transaction account is the portion corresponding to the non-normal account in the sales account and expense account in the consolidated elimination data generated by the consolidated elimination data generation unit or the consolidated elimination data regeneration unit. In addition, it has a function of reflecting the normal non-transaction account in the sales account and the expense account so as to replace the normal non-transaction account. By providing such a normal non-transaction account reflection unit, it is possible to reflect the non-transaction account that affects the consolidated plan value, such as so-called goodwill, extraordinary loss, etc. in the consolidated plan value with priority as an exception.

  In the present invention, a color-coded specification unit for specifying the variable cost account and the fixed cost account by color coding may be further provided. Providing such a color-coded specification section makes it possible to clearly distinguish between the variable cost account and the fixed cost account, thereby facilitating the confirmation or correction of the consistency of the internal deletion.

  The planned value data connection system of the present invention can also be used in the form of a program. Such a program for the planned value data connection system includes an individual actual value data storage unit, an actual value-based simple connection data generation unit, a transaction data sorting unit, a connection deletion data generation unit, which constitute the planned value data connection system of the present invention, The consolidated plan value data generation unit, elimination ratio data generation unit, individual plan value data storage unit, plan value-based simple concatenated data generation unit, concatenation elimination data regeneration unit, and concatenated plan value data regeneration unit are realized in the computer. In order to do so, it can be installed on a computer.

  The plan value data connection system of the present invention can of course be used in the form of a recording medium in which the program for the plan value data connection system is stored so as to be readable by a computer.

It is a block diagram which shows the principal part of an example of embodiment of this invention. It is a flowchart which shows the algorithm to implement which shows an example of embodiment of this invention. (A) thru | or (C) are the figures which visualized the process which implements an example of this Embodiment of this invention, and produces a connection plan value. (A) And (B) is a flowchart which shows a part of algorithm of the other example of embodiment of this invention. It is the figure which visualized the process in which another example of embodiment of this invention is implemented and a connection plan value is produced. It is the figure which visualized the process in which another example of embodiment of this invention is implemented and a connection plan value is produced. It is a flowchart which shows a part of algorithm of another example of embodiment of this invention. It is a flowchart which shows a part of algorithm of another example of the plan value data connection system of this invention. It is the figure which visualized the process which implements another example of this Embodiment of FIG. 8, and produces a connection plan value. (A) And (B) is a figure for demonstrating a prior art. (A) And (B) is a figure for demonstrating a prior art. (A) And (B) is a figure explaining the aspect in the case of increasing / decreasing a fixed expense account.

  Hereinafter, an example of an embodiment of the planned value data connection system of the present invention will be described in detail with reference to the drawings. FIG. 1 is a block diagram showing the main part of the planned value data connection system of the present embodiment. FIG. 2 is a flowchart showing an algorithm for implementing the plan value data connection system of the present embodiment. FIGS. 3A to 3C are diagrams visualizing a process of creating a connection plan value by executing the plan value data connection system of the present embodiment. As shown in FIG. 1, the individual actual value data storage unit 1 can store individual actual value data including actual values of past sales accounts, expense accounts and profit accounts in a plurality of companies constituting the group. Yes. In this example, in order to facilitate understanding, it is assumed that a group is formed by two companies (a plurality of companies) of Company A and Company B shown in FIG. In addition, the actual values of the past sales account, expense account, and profit account are the total sales, cost total, and profit total of Company A and Company B, respectively, as shown in Figure 3 (A). Show. In this example, first, individual result value data (total sales, total cost, and total profit) of company A and company B are output from the individual result value data storage unit 1 (step ST1).

  The actual value-based simple consolidated data generation unit 3 is based on the actual value by simply adding the individual actual value data of each of the A company and the B company (total of sales and expenses for each of the A company and B company). Simple consolidated data [simple totals of sales and costs of companies A and B shown in FIG. 3A] are generated (step ST4). As shown in FIG. 3 (A), the actual value-based simple concatenated data generation unit 3 uses the total sales and expenses of Company A and Company B output from the individual actual value data storage unit 1 to calculate Company A and Company B. Create a simple measure of sales and a simple measure of expenses.

  In addition, when creating a consolidated plan value by the segment unit which comprises each division of Company A and Company B, after specifying individual performance value data by segment unit (see FIGS. 5 to 7 described later) ( Step ST2 and step ST3), the result value-based simple connection data is created (step ST4).

  The transaction data sorting unit 5 generates transaction data of past sales account and expense account in individual performance value data for each company A and company B by transactions with companies outside the group (other than company A and company B). Recognize external transaction data of external sales account and external expense account and internal transaction data including internal sales account and internal expense account generated by internal transactions between A company and B company in the group (step ST5). . In this example, as shown in FIG. 3A, for company A, the external sales account is 300 (unit is 1,000 yen, the same applies hereinafter) and the external expense account is 200 as external transaction data. In contrast, the internal sales account is 0 and the internal expense account is 50. As for the company B, the external sales account is 150 and the external expense account is 170 as the external transaction data, and the internal sales account is 50 and the internal expense account is 0 for the company A as the internal transaction data. That is, for both Company A and Company B, the sum of the external sales account and the internal sales account is the sales account, and the total of the external expense account and the non-part expense account is the expense account. Further, between Company A and Company B, the internal sales account and the internal expense account are offset as internal transaction data.

  The consolidated elimination data generation unit 7 calculates a sales elimination account and an expense elimination account for each of the A company and B company from the internal transaction data generated in step ST6, and adds up the sales elimination account and the expense elimination account. The linked erase data is generated as the linked erase value (step ST6). In this example, the sales elimination account is the internal sales account 0 of company A and the internal sales account 50 of company B-50, and the cost elimination account is the internal expense account 50 of company A and the internal expense account 0 of company B. The total amount is calculated as -50. Then, as shown in the item “Consolidated elimination” in FIG. 3A, performance-based consolidated elimination data representing the relationship between the sales elimination account and the expense elimination account is created. Note that the internal sales account and the internal expense account are shown as negative values on the consolidated elimination data for the sake of convenience (see “Consolidated elimination” item in FIG. 3A).

  The consolidated planned value data generation unit 9 generates actual planned consolidated planned value data for the entire group constituting the A company and the B company (step ST7). The result-based consolidated plan value data is generated as linked elimination value exclusion data obtained by excluding the linkage elimination data generated in step ST6 from the performance-based simple linkage data generated in step ST2. In this example, as shown in FIG. 3A, the sales elimination account-50 included in the consolidated elimination data is excluded from the total value 500 of the sales accounts of the A company and the B company included in the simple consolidated data based on the actual value. The consolidated result of sales is 450, with the consolidated result of 450 excluding the expense elimination account-50 included in the consolidated elimination data from the total value 420 of the expense account for Company A and Company B included in the simple consolidated data based on the actual value. As a result, linked elimination value exclusion data is generated. In the present embodiment, the consolidated elimination value exclusion data generated in this way is assumed to be actual planned value-based consolidated planned value data.

  The erasure ratio data generation unit 11 calculates the sales erasure ratio and the expense erasure ratio with respect to the past sales account and expense account for each of the company A and the company B from the consolidated erasure data generated in step ST6. Erase ratio data including the ratio and the cost erasure ratio is generated (step ST8). In this example, as the erasure ratio of the erasure ratio data, a value obtained by dividing the sales elimination account by the past sales account and a value obtained by dividing the expense elimination account by the expense account are used for each of a plurality of companies. Specifically, as shown in FIG. 3B, Company A's sales elimination ratio is 0% of Company A's past sales account 300 (100%) and its internal sales account is 0%. The elimination ratio is shown as the ratio of the internal cost account−50 to the past cost account 250 (100%) of the company A−20%. In addition, the sales elimination ratio of company B is the ratio of internal sales account-50 to the past sales account 200 (100%) of company B-25%, and the expense elimination ratio of company B is the past expense account of company B The ratio is shown as 0% of the internal cost account 0 with respect to 170 (100%). Note that the ratios of the internal sales account and internal expense account correspond to the internal sales account and internal expense account indicated by negative values in the item “Consolidated elimination” in FIG. Is indicated by a negative% value (see “Consolidated elimination” item in FIG. 3B).

  In the present embodiment, when there is individual plan value data of each company constituting the group, the following steps ST10 to ST14 are executed, and the creation of the consolidated plan value is completed in step ST15. If there is no individual plan value data of each company constituting the group (when actual value-based consolidated plan value data is used as the consolidated plan value), the process proceeds to step ST15 without executing steps ST10 to ST14.

  The individual plan value data storage unit 13 stores individual plan value data including plan values of future sales accounts, expense accounts, and profit accounts in a plurality of companies constituting the A company and B company groups (step ST10). In this example, as shown in FIG. 3C, the future sales account, expense account and profit account are the sales accounts (total sales) individually presented by Company A and Company B as future planned values. ), Expense account (total cost) and profit account (total profit). The individual plan value data storage unit 13 is configured to store the individual plan value data so as to be inputable and to output it appropriately.

  The plan value-based simple concatenated data generation unit 15 generates the plan value-based simple concatenated data by simply adding the plan values of the future sales account, expense account and profit account of Company A and Company B (step ST11). In this example, as shown in FIG. 3C, the simple consolidated data based on the plan value includes the future sales account of company A (total sales 500) and the future sales account of company B (total sales 300). ) And a future sales account for Company A (total sales 440) and a simple sales total for Company B's future sales account (total sales 270).

The linked deletion data regeneration unit 17 regenerates linked deletion data (step ST12). The consolidated elimination data regeneration unit 17 multiplies the future sales account and expense account included in the individual plan value data by the sales elimination ratio and expense elimination ratio included in the elimination ratio data generated in step ST8, respectively. The sales elimination account and expense elimination account for each company A and B are converted, and the consolidated sales elimination account and expense elimination conversion account after conversion are combined to generate new consolidated elimination data as the consolidated elimination value for the entire group. . Specifically, as shown in FIG. 3 (B) and FIG. 3 (C), the sales elimination conversion account after conversion is obtained by multiplying A's future sales account 500 by A's sales elimination ratio of 0%. The total amount of the internal sales account 0 of the company A and the future sales account 300 of the company B multiplied by the sales elimination ratio of company B of −25% is obtained as a total of −75. The converted cost elimination account is calculated by multiplying A's future expense account 440 by A's cost elimination ratio-20%, and A's internal expense account-88 and B's future expense account. The total amount of internal sales account 0 of company B obtained by multiplying expense account 270 by the sales elimination ratio of company B of 0% is −88. Generate new consolidated elimination data from these sales elimination conversion account and expense elimination conversion account (regenerate consolidated elimination data)
The consolidated plan value data regeneration unit 19 generates new consolidated plan value data, that is, regenerates the consolidated plan value data (step ST13). The new connection plan value is generated as new connection deletion value exclusion data obtained by excluding the new connection deletion data generated in step ST12 from the plan value-based simple connection data generated in step ST11. In this example, as shown in FIG. 3C, the sales elimination account -75 included in the consolidated elimination data is excluded from the total value 800 of the sales accounts of the companies A and B included in the simple consolidated data based on the plan value. 725 is the consolidated result of sales, and A and B, which are included in the simple consolidated data based on the plan value, are the total cost account value 710, excluding the expense elimination account -88 included in the consolidated elimination data, and 622 are the cost consolidation. As a result, linked elimination value exclusion data is generated. In the present embodiment, the connection elimination value exclusion data generated in this way is used as new connection plan value data.

  In FIG. 3 (C), Company A's converted expense elimination account for Company B (converted internal cost account) and Company B's converted cost elimination conversion account for Company A (converted internal sales account) Does not match (the internal deletion is inconsistent between Company A and Company B). Therefore, when these values are matched to achieve consistency between internal deletions between Company A and Company B, in step ST14, individual plan value data (sales account, expense account and (Profit account) should be revised. When the individual plan value data is corrected in step ST14, the process returns to step ST10, stores the corrected individual plan value data, and executes steps ST10 to ST14 again.

  By using the planned value data concatenation system of the present embodiment, first, the performance-based consolidated planned value data for the entire group is generated using the performance-based consolidated elimination data generated from the past results. It is possible to create an objective connection plan value without being influenced by the subjectivity. By using a connection plan value based on such past performance values, it is possible to provide a guideline for creating a connection plan value with high accuracy and operability.

  Then, to create new consolidated plan value data from the new consolidated elimination data for the entire group created by converting based on the elimination ratio data based on the actual value-based consolidated plan value, each company in the group It is possible to easily determine whether or not the consistency of the internal erasure is achieved when the plan values presented by are connected. Therefore, the plan value data connection system according to the present embodiment can assist in creating a connection plan value with high accuracy and high performance.

  Next, another embodiment of the planned value data connection system of the present invention will be described. 4A and 4B are flowcharts showing an algorithm showing a part of another embodiment of the present invention. FIG. 5 and FIG. 6 are diagrams visualizing a process of creating a connection plan value by implementing the plan value data connection system according to another embodiment of the present invention. In this other example, the transaction data recognition unit 5 in FIG. 1 further includes an expense account data sorting unit 21. In this other example, after executing up to step ST5 of FIG. 2 described above, in step ST501, the expense account data sorting unit 21 changes the past expense account, the variable expense account whose amount is likely to vary, and the fixed cost, where the amount is difficult to vary. It is determined whether or not to sort into accounts. In this example, as shown in FIGS. 5 and 6, the costs of company A are classified into variable costs and fixed costs. In this example, only the mode of company A is disclosed for easy understanding, but the present invention is not limited to one company, but can be applied to a plurality of companies.

  In FIGS. 5 and 6, the sales of Company A are divided into three segments consisting of sales 1 to 3. Further, the variable cost and the fixed cost constituting the cost of the company A are all divided into three segments of cost, management cost and fixed / limited cost (see step ST2 and step ST3 in FIG. 2). In this way, when a sales account (external sales account, internal sales account, etc.), expense account (external expense account, internal expense account, etc.), sales elimination account, expense elimination account, etc. are specified for each segment, Since the consolidated plan value can be created not only at the company unit but also at the business division (transactionable section) unit of each company, a detailed consolidated plan value can be obtained.

  Next, in step ST502, among the fixed cost accounts recognized in step ST501, company A further includes the internal transaction data including the internal fixed cost account generated by the internal transaction with company B and the like in the group other than company A and company A. The fixed cost elimination account is calculated for each of the companies. Calculation of the fixed cost elimination account is performed by the consolidated elimination data generation unit 7. After calculating the fixed cost elimination account in step ST502, the process proceeds to step ST6 to create the actual value-based consolidated elimination data.

  When the fixed cost account is increased or decreased after creating the plan value-based simple concatenated data in step ST11, the process proceeds to step ST111 and step ST112 to increase or decrease the fixed cost account. In step ST113, the sales expense account and expense elimination account for each company are converted as future expense accounts by subtracting the fixed expense account from the future expense account and multiplied by the expense elimination rate. The consolidated elimination data regeneration unit 17 is configured to add together the sales elimination account and expense elimination account of the above and the fixed cost elimination account calculated by the consolidated elimination data generation unit. If the fixed cost account is not increased or decreased, the process proceeds directly to step ST113.

  Specifically, in the case where the past individual actual value data of the company A is the sales account 300 and the expense account 250 (variable expense account 190, fixed expense account 60), if the fixed expense account is not taken into account, FIG. As shown in the figure, the individual plan value data (sales account 500, expense account 440) of Company A is calculated at a ratio of 76% of the variable expense account 190 to the expense account 250 and 24% of the fixed expense account 60 to the expense account 250. When converted, the converted ratio account 334 and fixed cost account 106 are obtained. As a result, the expense elimination account included in the regenerated new consolidated elimination data is 132. On the other hand, in this example, the fixed cost account 60 in the past individual actual value data is used as a fixed cost account after conversion, and the ratio of the fixed cost account 60 to the fixed cost account 60 and the cost account 250 is 24%. 380 added to the converted variable ratio account 334 obtained by converting the difference 46 from the fixed cost account 106 when converted into a ratio 76% of the variable cost account 190 to the cost account 250 is defined as the variable cost account after conversion. . As a result, the expense elimination account included in the newly generated consolidated elimination data is 130. That is, since the number of cases where the present example is not used and the case where it is used is reduced by 2, the accuracy and executability of the linked plan values are improved. In this example, the fixed expense account that does not affect the planned value because the amount is difficult to change among the expense accounts is made constant, and the variable expense account that affects the consolidated plan value of the entire group is easily changed among the expense accounts. Since the fluctuation range can be accurately reflected in the consolidated plan value, it is possible to create a consolidated plan value with higher accuracy and feasibility.

  In this example, as shown in FIG. 1, a fixed cost account increase / decrease designation unit 16 for increasing or decreasing the fixed cost account is provided. The function of the fixed cost account increase / decrease designation unit 16 is specifically shown in the flowcharts of FIGS. 4B and 12. If an appropriate instruction is given to the fixed cost account increase / decrease designation unit 16 according to the period recorded in the actual value-based simple consolidated data generation unit 15, it is not necessary to consider the period of the individual plan value data storage unit. For example, it is possible to divert the plan for only three months and divert it to increase the accuracy of the estimated landing (remaining execution period).

  In the present embodiment, a color-coded specification unit 27 that further specifies the variable cost account and the fixed cost account by color-coding is provided. In FIG. 4, after calculating the fixed elimination account in step ST502, if the variable cost account and the fixed cost account are specified by color coding, the process proceeds to step ST6 via step ST503 and step ST504. Providing such a color-coded specification section makes it possible to clearly distinguish between the variable cost account and the fixed cost account, thereby facilitating the confirmation or correction of the consistency of the internal deletion. Of course, details other than the variable cost account and the fixed cost account may be color-coded.

  FIG. 7 is a flowchart showing a part of another example of the algorithm of the planned value data connection system according to the present embodiment. After sorting into external transaction data and internal transaction data in step ST5, it is determined whether or not to eliminate the internal elimination generated by exceptional internal transactions (step ST511). In this example, internal transaction data sorting unit 23, the internal transaction data includes internal sales accounts and internal expense accounts generated by normal internal transaction data including internal sales accounts and internal expense accounts generated by normal internal transactions and internal transactions other than normal internal transactions. The internal transaction data is sorted into exceptional internal transaction data including (step ST512). In step ST513, a sales elimination account and an expense elimination account are calculated from the normal transaction data. Then, the process proceeds to step ST6 to create the connection value deletion data based on the actual value.

  In the consolidated elimination data generation unit 7, when normal internal transaction data is used as internal transaction data, when there is an exceptional internal transaction other than normal internal transaction, the internal elimination generated by this exceptional internal transaction is calculated. Excluded plan values can be created. Therefore, it is possible to create a plan value that excludes the internal erasure that adversely affects the plan value, such as so-called spot adjustment erasure.

  FIG. 8 is a flowchart showing a part of an algorithm of still another example of the planned value data connection system of the present invention. In this example, after sorting into external transaction data and internal transaction data in step ST5, when reflecting the appearance of a normal transaction in the sales account and / or expense account, a part of the sales account and / or one of the expense accounts. The part is forcibly replaced with a normal non-transaction account corresponding to these (step ST521). This function is provided in the normal non-transaction account reflecting unit 25. The non-normal account includes, for example, a non-normal account that affects consolidated plan values such as so-called goodwill and extraordinary losses. If this example is used, as shown in FIG. 9, when there is an ordinary non-transaction account, the ordinary non-transaction account can be reflected in the consolidated plan value in an exceptional manner, so that the consolidated plan value is greatly affected. It is possible to reliably reflect the non-transactional accounts that are exerted on the consolidated plan values.

  In addition, the plan value data connection system of this Embodiment mentioned above can also be used with the aspect of a program.

  Such a program for a planned value data connection system may be installed in a computer in order to realize each part constituting the main part of the planned value data connection system of the present invention in the computer. The plan value data connection system of the present invention can of course be used in the form of a recording medium in which the program for the plan value data connection system is stored so as to be readable by a computer.

  According to the present invention, the individual planned value presented by each company in the group is newly calculated from the new consolidated elimination data of the entire group created by converting based on the elimination ratio data created from the performance-based consolidated elimination data. Therefore, it is possible to easily determine whether or not the consistency of the internal elimination is achieved when the plan values presented by the companies in the group are linked. Therefore, the plan value data concatenation system of the present invention can support the creation of a concatenated plan value with high accuracy and high performance.

DESCRIPTION OF SYMBOLS 1 Individual performance value data storage part 3 Actual value base simple connection data generation part 5 Transaction data classification part 7 Connection elimination data generation part 9 Connection plan value data generation part 11 Erasure ratio data generation part 13 Individual plan value data storage part 15 Plan value Base simple consolidated data generating unit 17 Consolidated elimination data regenerating unit 19 Consolidated plan value data regenerating unit 21 Expense account data sorting unit 23 Internal transaction data sorting unit 25 Non-transaction account reflecting unit

Claims (11)

An individual actual value data storage unit for storing individual actual value data including actual values of past sales accounts, expense accounts and profit accounts in a plurality of companies constituting the group;
An actual value-based simple concatenated data generating unit for generating actual concatenated data based on actual values by simply adding the past sales account, expense account and profit account in the individual actual value data of the plurality of companies;
For each of the plurality of companies, transaction data of past sales accounts and expense accounts in the individual actual value data, external transaction data of external sales accounts and external expense accounts generated by transactions with companies outside the group, and A transaction data sorting section for sorting into internal transaction data including internal sales accounts and internal expense accounts generated by internal transactions between the plurality of companies in the group;
A consolidated elimination data is calculated as a consolidated elimination value for the entire group by calculating a sales elimination account and an expense elimination account for each of the plurality of companies from the internal transaction data, and adding the sales elimination account and the expense elimination account. An erasure data generation unit;
A consolidated plan value data generation unit for generating, as the actual-based consolidated plan value data in the entire group, consolidated erase value exclusion data obtained by excluding the consolidated erase data from the actual-based simple consolidated data using the consolidated erase data; ,
An erasure that generates a erasure ratio data including the sales erasure ratio and the expense erasure ratio by calculating a sales erasure ratio and an expense erasure ratio for the past sales account and expense account for each of the plurality of companies from the consolidated erasure data A ratio data generator;
An individual plan value data storage unit for storing individual plan value data composed of plan value data of future sales accounts, expense accounts and profit accounts in the plurality of companies;
A plan value-based simple concatenated data generation unit that generates plan value-based simple concatenated data by simply adding the plan values of the future sales account, expense account and profit account of the plurality of companies;
The sales elimination account and the expense elimination ratio included in the elimination ratio data are multiplied by the future sales account and expense account included in the individual plan value data, respectively, and the sales elimination account for each of the plurality of companies and A consolidated elimination data regenerating unit for converting the expense elimination account and generating new consolidated elimination data as a new consolidated elimination value for the entire group by adding the sales elimination account and expense elimination account after conversion;
Concatenated plan value data reproduction for generating new concatenated value exclusion data by excluding the new concatenated data from the planned value-based simple concatenated data using the new concatenated data as new concatenated plan value data Naruto,
The elimination ratio of the elimination ratio data is a value obtained by dividing a sales elimination account and an expense elimination account by the past sales account and expense account in the actual value data for each of the plurality of companies,
The transaction data sorting unit further includes a cost account data sorting unit that sorts the past cost account into a variable cost account whose amount is likely to fluctuate and a fixed cost account whose amount is unlikely to fluctuate,
The consolidated elimination data generation unit further includes fixed cost elimination accounts for each of the plurality of companies from internal transaction data including internal fixed cost accounts generated by internal transactions between the plurality of companies in the group. To calculate
In the consolidated elimination data regenerating unit, the sales elimination account for each of the plurality of companies is used as the future expense account obtained by multiplying the expense expense rate by subtracting the fixed expense account from the future expense account. And the cost elimination account after conversion, and the converted sales elimination account and the expense elimination account and the fixed cost elimination account calculated by the consolidated elimination data generation unit are added together. system. An individual actual value data storage unit for storing individual actual value data including actual values of past sales accounts, expense accounts and profit accounts in a plurality of companies constituting the group;
An actual value-based simple concatenated data generating unit for generating actual concatenated data based on actual values by simply adding the past sales account, expense account and profit account in the individual actual value data of the plurality of companies;
For each of the plurality of companies, transaction data of past sales accounts and expense accounts in the individual actual value data, external transaction data of external sales accounts and external expense accounts generated by transactions with companies outside the group, and A transaction data sorting section for sorting into internal transaction data including internal sales accounts and internal expense accounts generated by internal transactions between the plurality of companies in the group;
A consolidated elimination data is calculated as a consolidated elimination value for the entire group by calculating a sales elimination account and an expense elimination account for each of the plurality of companies from the internal transaction data, and adding the sales elimination account and the expense elimination account. An erasure data generation unit;
A consolidated plan value data generation unit for generating, as the actual-based consolidated plan value data in the entire group, consolidated erase value exclusion data obtained by excluding the consolidated erase data from the actual-based simple consolidated data using the consolidated erase data; ,
An erasure that generates a erasure ratio data including the sales erasure ratio and the expense erasure ratio by calculating a sales erasure ratio and an expense erasure ratio for the past sales account and expense account for each of the plurality of companies from the consolidated erasure data A ratio data generator;
An individual plan value data storage unit for storing individual plan value data composed of plan value data of future sales accounts, expense accounts and profit accounts in the plurality of companies;
A plan value-based simple concatenated data generation unit that generates plan value-based simple concatenated data by simply adding the plan values of the future sales account, expense account and profit account of the plurality of companies;
The sales elimination account and the expense elimination ratio included in the elimination ratio data are multiplied by the future sales account and expense account included in the individual plan value data, respectively, and the sales elimination account for each of the plurality of companies and A consolidated elimination data regenerating unit for converting the expense elimination account and generating new consolidated elimination data as a new consolidated elimination value for the entire group by adding the sales elimination account and expense elimination account after conversion;
A concatenation that generates new concatenated value exclusion data that excludes the new concatenated data from the planned value-based simple concatenated data using the new concatenated data as new concatenated planned value data for the entire group. A planned value data linking system comprising: a planned value data regenerating unit.   The erasure ratio of the erasure ratio data is a value obtained by dividing a sales erasure account and an expense erasure account by the past sales account and expense account in the actual value data for each of the plurality of companies. Planned value data linkage system. The transaction data sorting unit further includes a cost account data sorting unit that sorts the past cost account into a variable cost account whose amount is likely to fluctuate and a fixed cost account whose amount is unlikely to fluctuate,
The consolidated elimination data generation unit further includes fixed cost elimination accounts for each of the plurality of companies from internal transaction data including internal fixed cost accounts generated by internal transactions between the plurality of companies in the group. To calculate
In the consolidated elimination data regenerating unit, the sales elimination account for each of the plurality of companies is used as the future expense account obtained by multiplying the expense expense ratio by subtracting the fixed expense account from the future expense account. 4. The plan according to claim 2, wherein the expense elimination account is converted, and the sales elimination account and the expense elimination account after conversion are added together with the fixed expense elimination account calculated by the consolidated elimination data generation unit. Value data concatenation system. A fixed cost account increase / decrease designation unit for increasing or decreasing the fixed value cost account;
5. The planned value data concatenation system according to claim 4, wherein the consolidated elimination data regenerating unit calculates the increased or decreased fixed cost account as the fixed cost account. The plurality of companies are composed of segments of a plurality of business units each capable of dealing independently.
Dividing the past sales account and expense account included in the individual actual value data and the future sales account and expense account included in the individual plan value data into the plurality of segments;
The planned value data concatenation system according to claim 1, 2, or 4, wherein the concatenated deletion data and the concatenated planned value data are generated for each of the plurality of segments. The internal transaction data includes ordinary internal transaction data including internal sales accounts and internal expense accounts generated by ordinary internal transactions, and exceptional internal transactions including internal sales accounts and internal expense accounts generated by internal transactions other than normal internal transactions. And further includes an internal transaction data sorting unit for sorting internal transaction data into data,
The planned value data connection system according to claim 1, wherein the connection elimination data generation unit uses the normal internal transaction data as the internal transaction data.   When there is a normal non-transaction account that is not included in the external transaction data and the internal transaction data, the sales account and the sales account in the consolidated elimination data generated by the consolidated elimination data generation unit or the consolidated elimination data regeneration unit The non-ordinary account reflection part which reflects the non-ordinary account in the sales account and the expense account so as to replace the non-ordinary account with a portion corresponding to the non-ordinary account of the expense account. , 2 or 6 plan value data connection system.   The plan value data connection system according to claim 4 or 6, further comprising a color-coded specification unit that distinguishes and specifies the variable cost account and the fixed cost account by color coding. An individual actual value data storage unit for storing individual actual value data including actual values of past sales accounts, expense accounts and profit accounts in a plurality of companies constituting the group;
An actual value-based simple concatenated data generating unit for generating actual concatenated data based on actual values by simply adding the past sales account, expense account and profit account in the individual actual value data of the plurality of companies;
For each of the plurality of companies, transaction data of past sales accounts and expense accounts in the individual actual value data, external transaction data of external sales accounts and external expense accounts generated by transactions with companies outside the group, and A transaction data sorting section for sorting into internal transaction data including internal sales accounts and internal expense accounts generated by internal transactions between the plurality of companies in the group;
A consolidated elimination data is calculated as a consolidated elimination value for the entire group by calculating a sales elimination account and an expense elimination account for each of the plurality of companies from the internal transaction data, and adding the sales elimination account and the expense elimination account. An erasure data generation unit;
A consolidated plan value data generation unit for generating, as the actual-based consolidated plan value data in the entire group, consolidated erase value exclusion data obtained by excluding the consolidated erase data from the actual-based simple consolidated data using the consolidated erase data; ,
An erasure that generates a erasure ratio data including the sales erasure ratio and the expense erasure ratio by calculating a sales erasure ratio and an expense erasure ratio for the past sales account and expense account for each of the plurality of companies from the consolidated erasure data A ratio data generator;
An individual plan value data storage unit for storing individual plan value data composed of plan value data of future sales accounts, expense accounts and profit accounts in the plurality of companies;
A plan value-based simple concatenated data generation unit that generates plan value-based simple concatenated data by simply adding the plan values of the future sales account, expense account and profit account of the plurality of companies;
The sales elimination account and the expense elimination ratio included in the elimination ratio data are multiplied by the future sales account and expense account included in the individual plan value data, respectively, and the sales elimination account for each of the plurality of companies and A consolidated elimination data regenerating unit for converting the expense elimination account and generating new consolidated elimination data as a new consolidated elimination value for the entire group by adding the sales elimination account and expense elimination account after conversion;
Concatenated plan value data reproduction for generating new concatenated value exclusion data by excluding the new concatenated data from the planned value-based simple concatenated data using the new concatenated data as new concatenated plan value data A program for a planned value data connection system installed in a computer in order to realize the component in the computer.   A recording medium in which the program for a planned value data connection system according to claim 10 is stored in a computer-readable manner.

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