JP2013080451A - Corporate value evaluation device, evaluation method, and evaluation program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a technique for appropriately evaluating corporate activities by a corporate value represented by a combination of at least three indices, an MBA (Master of Business Administration) index, an MOT (Management Of Technology) index, and an MOS (Management Of Sustainability) index.SOLUTION: A corporate value evaluation device: accepts inputs of target values and actual values of the MBA index, the MOT index, and the MOS index; sets three axes passing through an original point and orthogonally crossing with one another; draws a target vector and an actual vector of the corporate value based on the respective indices, on three-dimensional coordinates with the three axes defined as an MBA axis, an MOT axis and an MOS axis; and when divergences between the target values and the actual values of the respective indices are large, resets resources for achieving the targets of the respective indices and outputs the results of the resetting.

Description

  The present invention relates to a technology for evaluating corporate value.

  Conventionally, corporate activities have been evaluated based on whether or not the corporate value indicated by the financial index has increased.

For this reason, the MBA index (Master of Business Administration) focuses on increasing profits, assets, shares, etc. in corporate management.

JP 2000-20588 A JP 2001-167194 A JP 2005-182451 A

  However, in the case of business management pursuing only profits, the expansion of production directly linked to the increase in profits will be promoted, and activities such as resource recycling and waste disposal that are contrary to the profit increase will be suppressed. As a result, bankruptcies such as depletion of natural resources and environmental pollution will be caused, making it difficult to continue corporate activities.

  For this reason, there is a need for a MOS index (Management of sustainability) that suppresses the environmental burden caused by business activities and that enables sustainable business activities without causing bankruptcies. For example, when using timber as a raw material, the use of recycled raw materials and afforestation will keep the amount of resources conserved and enable sustainable use by competing the amount of timber harvested with the amount of afforestation.

  In addition, the creation of innovation is also important for the sustainable development of companies. In order to create innovation, long-term efforts to cultivate human resources, investment in development, and industry-academia collaboration such as so-called MOT index (Management of Technology) are necessary.

  However, corporate activities cannot be continued if the company's business performance deteriorates due to excessive investment in the environment and innovation.

  Accordingly, the applicant has been continually demonstrating that the MBA index, which is an index calculated based on a predetermined value relating to the performance of the company, the MOT index, which is an index calculated based on the predetermined value relating to technological innovation, The corporate value is evaluated in a multi-factorial manner using three indicators of MOS indicators that are calculated based on predetermined values related to social responsibility required for activities, or four indicators plus time. Advocate corporate activities based on multiple evaluations.

  In order to realize this, a technology is provided for appropriately evaluating corporate activities based on the corporate value indicated by a combination of at least three indicators of MBA index, MOT index, and MOS index.

In order to solve the above problems, the evaluation apparatus of the present invention provides:
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active A target reception unit that receives an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to a MOS target vector, and an evaluation unit for obtaining a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector as a corporate value target vector;
An output control unit for drawing the target vector of the enterprise value on a three-dimensional coordinate formed by the MBA axis, the MOT axis, and the MOS axis.

Moreover, in order to solve the said subject, the evaluation apparatus of this invention is
An index that is calculated based on a predetermined value related to the company's business performance, including operating profit achievement, ROA achievement, D / E ratio achievement, transformation achievement, earnings per share, and market capitalization, Target value of MOT index including at least one of the target value of MBA index including at least one of the above, the degree of resource input to the technical management, the achievement degree of the period target of the technical management activity, the degree of achievement from the technical management activity, and the company Target value of MOS index including comfort index that is the degree of comfort contributed by corporate activities including satisfaction of stakeholder and sustainability index that defines the environmental impact of sustainable corporate activities A goal reception department that receives
A result receiving unit that receives inputs of MBA index results, MOT index results, and MOS index results;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS An evaluation unit that obtains a composite vector of achievement vectors as an achievement vector of enterprise value, and obtains the enterprise value target vector and the enterprise value achievement vector for each of a plurality of evaluation periods that are evaluation periods in a predetermined unit, and
A distribution table in which a difference between the target value and the actual value of the MBA index, a difference between the target value and the actual value of the MOT index, and a distribution ratio corresponding to the difference between the target value and the actual value of the MOS index is set A storage unit for storing
Among the plurality of evaluation periods, one evaluation period is set as a first evaluation period, the next evaluation period after the first evaluation period is set as a second evaluation period, and the tip of the actual value vector of the enterprise value in the first evaluation period The index having the largest difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the first evaluation period when the distance between the target vector and the tip of the target vector deviates by a predetermined value or more. The resource value set for achievement is increased based on the distribution ratio of the distribution table, and the resource value preset for the index with the smallest divergence, or the value of the resource and the divergence is the largest A resource allocation setting unit that reduces a resource value set in advance for an index other than the index and the smallest index based on an allocation ratio of the allocation table and resets the value of each resource;
The target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods are drawn on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector. And an output control unit for outputting a result of resetting by the resource allocation setting unit.

Moreover, in order to solve the said subject, the evaluation method of this invention is the following.
An index that is calculated based on a predetermined value related to the company's business performance, including operating profit achievement, ROA achievement, D / E ratio achievement, transformation achievement, earnings per share, and market capitalization, Target value of MOT index including at least one of the target value of MBA index including at least one of the above, the degree of resource input to the technical management, the achievement degree of the period target of the technical management activity, the degree of achievement from the technical management activity, and the company Target value of MOS index including comfort index that is the degree of comfort contributed by corporate activities including satisfaction of stakeholder and sustainability index that defines the environmental impact of sustainable corporate activities The step of receiving
Receiving the MBA index actual value, the MOT index actual value, and the MOS index actual value;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS Obtaining a combined vector of performance vectors as a performance vector of corporate value, and obtaining a target vector of the corporate value and a performance vector of the corporate value, respectively, for a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times; and
A distribution table in which a difference between the target value and the actual value of the MBA index, a difference between the target value and the actual value of the MOT index, and a distribution ratio corresponding to the difference between the target value and the actual value of the MOS index is set , One evaluation period of the plurality of evaluation periods is set as a first evaluation period, a next evaluation period of the first evaluation period is set as a second evaluation period, and the corporate value of the first evaluation period is An index having the largest difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the first evaluation period when the distance between the front end of the actual vector and the front end of the target vector deviates by a predetermined value or more. The resource value set to achieve the target is increased based on the distribution ratio of the distribution table, and the resource value set in advance for the indicator with the smallest deviation, or the resource value When a step of resetting the value of each resource by reducing the basis of the value of a preset resource for indicators other than the divergence is greatest indicators and the smallest index the allocation ratio of the allocation table,
The target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods are drawn on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector. Outputting the result of the resetting;
Is executed by the computer.

  Further, the present invention may be an evaluation program that causes a computer to execute the evaluation method. Furthermore, the present invention may be one in which this evaluation program is recorded on a computer-readable recording medium. The function can be provided by causing the computer to read and execute the program of the recording medium.

  Here, the computer-readable recording medium refers to a recording medium that accumulates information such as data and programs by electrical, magnetic, optical, mechanical, or chemical action and can be read from the computer. . Examples of such a recording medium that can be removed from the computer include a flexible disk, a magneto-optical disk, a CD-ROM, a CD-R / W, a DVD, a DAT, an 8 mm tape, and a memory card.

  Further, there are a hard disk, a ROM (read only memory), and the like as a recording medium fixed to the computer.

  According to the present invention, it is possible to provide a technique for appropriately evaluating a corporate activity based on a corporate value indicated by a combination of at least three indices of MBA index, MOT index, and MOS index.

Schematic diagram of corporate value evaluation equipment The figure which shows the example which drawn the target vector of corporate value on the three-dimensional coordinate Diagram showing the score allocation of sustainability index, health index, and comfort index that compose MOS index The figure which shows the point allocation of each index which constitutes the MBA index Diagram showing the score distribution of each index that constitutes the MOT index Explanatory drawing of the evaluation method which the evaluation apparatus in Embodiment 1 performs according to an evaluation program The figure which shows an example which displayed the target vector and performance vector of corporate value on the display device The figure which shows the example where the actual value of the MBA index becomes minus Diagram showing the difference between the target vector and the result vector The figure which shows the example which compares the volume of the rectangular parallelepiped which makes the target vector of corporate value a diagonal, and the volume of the rectangular parallelepiped which makes the actual vector of corporate value a diagonal The figure which shows the example which evaluates about the actual value of each axis The figure which shows the example which evaluates the length of the track record vector of corporate value The figure which shows the example which evaluates the inclination of the track record vector of corporate value Explanatory drawing of the evaluation method which the evaluation apparatus in Embodiment 2 performs according to an evaluation program Diagram showing the transition of the performance vector for each year The figure which illustrates the line graph D0 which connected the vertex of the performance vector shown in FIG. The figure which shows the transition of the volume of an achievement space by drawing each rectangular parallelepiped which makes the achievement vector shown in FIG. 15 a diagonal line Schematic configuration diagram of a corporate value evaluation apparatus in Embodiment 3 Explanatory drawing of the evaluation method which the evaluation apparatus which is a computer performs according to an evaluation program Figure showing a display example of each target vector The figure which shows an example of a distribution table The figure which shows the example of a display of the target vector and performance vector of multiple periods Schematic configuration diagram of the enterprise value evaluation apparatus in the fourth embodiment The figure which shows an example of a weight table Explanatory drawing of the evaluation method which the evaluation apparatus in this Embodiment 4 performs according to an evaluation program Schematic configuration diagram of the enterprise value evaluation apparatus in the fifth embodiment Explanatory drawing of the evaluation method which the evaluation apparatus in this Embodiment 5 performs according to an evaluation program A diagram showing the relationship between the estimated time of arrival and the target value Explanatory drawing of target correction processing Explanatory diagram of evaluation at affiliated companies Explanatory diagram of weighting by affiliated company Diagram showing the predicted achievement rate of sustainability indicators, health indicators, and comfort indicators The figure showing the transition of the forecast achievement rate of FIG. Flowchart of processing method in correction processing 4 Flow chart of processing for selecting an index to be improved according to selection conditions Flowchart of processing method in correction processing 5 FIG. 36 is a flowchart of the index selection process to be corrected. Explanatory diagram of probability density function The figure which shows an example of an increment rate table Explanatory drawing of a modified example of the probability density function Flowchart of processing method in correction processing 1 Diagram showing correlation between stock price and KAITEKI index The figure which shows the example of a display of the target vector and performance vector of multiple periods Explanatory drawing of the evaluation method which the evaluation apparatus in the modification of Embodiment 4 performs according to an evaluation program The figure which shows an example of the correspondence table of a situation and a keyword The figure which shows an example of a weight table Explanatory drawing of the evaluation method which the evaluation apparatus in this Embodiment 6 performs according to an evaluation program The figure which shows an example of a target correction table

  The best mode for carrying out the present invention will be described below with reference to the drawings. The configuration of the following embodiment is an exemplification, and the present invention is not limited to the configuration of the embodiment.

<Embodiment 1>
The aim of multiple evaluation by the evaluation apparatus of the present embodiment is to avoid the bias of company management and runaway, regardless of the MBA index, the MOT index, and the MOS index, regardless of the management environment. The purpose is to support management so that certain management resources can be invested and certain results can be achieved.

  In other words, the evaluation apparatus of the present embodiment can be said to be “an apparatus for always performing balanced management”. Specifically, the following two examples can be specifically prevented.

  (B) The performance indicated by the MBA index is so good that the aspects indicated by the MOT index and MOS index cannot be omitted.

  (B) The performance indicated by the MBA index is poor, and management resources should not be invested in the aspects indicated by the MOT index and MOS index, but only concentrated on the aspects indicated by the MBA index.

  For example, the following procedure is performed in order to always invest appropriate management resources in three aspects while avoiding the above extreme examples (that is, to always carry out balanced management).

  (1) First, the MBA index, MOT index, and MOS index targets and results are plotted on three different axes orthogonal to each other.

(2) MBA index, MOT index, and MOS index are treated as values of different dimensions.
(3) The “target value” and “actual value” of each MBA index, MOT index, and MOS index are plotted on each axis, the degree of achievement of the target is evaluated, and reflected in the setting of “next target value” The

  (4) Three axes are further orthogonally crossed to form a “management time space”, the MBA target vector from the origin to the target value on the MBA axis, the MOT target vector from the origin to the target value on the MOT axis, and the origin Three vectors of MOS target vectors up to the target value on the MOS axis are synthesized, and a three-dimensional synthesized vector is drawn on the “management time space”. The composite vector based on the three target values is referred to as “corporate value target vector”, and similarly, the composite vector based on the three actual values is referred to as “corporate value actual vector”.

  (5) The target value and actual value on each axis are evaluated by comparing numerical values. The three-dimensional “target vector” and “actual vector” in the management time space are: a. Comparing the “length” of the vectors; b. It is evaluated by comparing the “orientation” of the vectors.

  The management method based on the evaluation based on the above procedure is called “three-dimensional management”, and the information system for supporting “three-dimensional management” is called “annual monitoring system”.

  Each of the MBA index, the MOT index, and the MOS index is not present as an absolute axis that is semi-permanently fixed, and there is a possibility that an essential alteration occurs due to the passage of time. Therefore, each axis must be reviewed annually and modified as necessary.

  Therefore, when drawing and evaluating a vector over time, the passage of time and qualitative changes in the axis are reflected in the evaluation. The management method based on the evaluation that reflects the qualitative changes of the above three axes over time is called “four-dimensional management”, and the information system that supports “four-dimensional management” is called “aging monitoring system”. .

<Embodiment 1>
FIG. 1 is a schematic configuration diagram of a corporate value evaluation apparatus 1 according to the present embodiment. As shown in FIG. 1, the evaluation apparatus 1 includes an arithmetic processing unit 12 including a central processing unit (CPU) and a main memory in a main body, a storage unit (hard disk) 13 that stores data and software for arithmetic processing, It is a general computer provided with an input / output port 14, a communication control unit (CCU: Communication Control Unit) 15, and the like.

  An input device such as a storage medium reader such as a keyboard, mouse, CD-ROM drive or memory card reader, and an output device such as a display device or a printer are appropriately connected to the input / output port 14.

The CCU 15 communicates with other computers via a network.
An operating system (OS) and application software (evaluation program, etc.) are installed in the storage unit 13. In addition, the storage unit 13 stores input data such as business activity results and target values, and data such as processing results obtained by the arithmetic processing unit 12.

  The arithmetic processing unit 12 includes a CPU, a memory, and the like, and appropriately reads out and executes the OS and application programs from the storage unit 13 and receives information input from the input / output port 14 and the CCU 15 and information read from the storage unit 13. By performing arithmetic processing, it also functions as the target receiving unit 121, the result receiving unit 122, the evaluation unit 123, the resource allocation setting unit 127, and the output control unit 124.

  The target receiving unit 121 receives input of a target value as input data via the input / output port 14 by operation of a keyboard or mouse by an operator, reading from a storage medium, or reception data via the CCU 15. Here, the target value is, for example, an MBA index target value that is an index that is calculated based on a predetermined value related to the performance of a company, or an MOT index target that is an index that is calculated based on a predetermined value related to technological innovation. This is the target value of the MOS index, which is an index calculated based on the value and a predetermined value related to social responsibility required for a company to sustainably operate.

  The result reception unit 122 is input data via the input / output port 14 by the operation of the keyboard and mouse by the operator, reading from the storage medium, etc., and the actual value of the MBA index and the actual value of the MOT index as received data via the CCU 15 And the actual value of MOS index is input.

  The evaluation unit 123 sets three axes that pass through the origin and are orthogonal to each other. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis are set to target values of the MBA index. , Taking the target value of the MOT index and the target value of the MOS index, respectively, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the origin to the target The MOS target vector is set up to the MOS index target value, and the combined vector of the MBA target vector, the MOT target vector and the MOS target vector is obtained as a corporate value target vector.

  When the evaluation by the evaluation unit 123 is worse than a predetermined state and issues a warning, the resource allocation setting unit 127 changes the resource values set in advance to achieve the target for the MBA index, the MOT index, and the MOS index. Set resource allocation. For example, when the distance between the leading edge of the corporate value target vector and the leading edge of the corporate value actual vector deviates by a predetermined value or more, among the MBA index, MOT index, and MOS index, the difference between the actual value and the target value is the largest. For a large index, the value of the resource set in advance for achieving the target is increased by a predetermined rate, and the increased value is set to the value of the resource set in advance for the index with the smallest deviation, or the value of the resource, The resource allocation is set by reducing the index other than the index having the largest deviation and the index other than the smallest index from the preset resource values.

  The output control unit 124 draws a target vector of corporate value on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis by output on a display device, printing from a printer, or the like. In addition, electronic data for drawing the target vector may be written to a storage medium or output to another device.

  FIG. 2 shows an example in which a corporate value target vector is drawn on three-dimensional coordinates. In FIG. 2, the MOT target vector on the MOT axis is indicated by arrow T11, the MOS target vector on the MOS axis is indicated by arrow S11, and the MBA target vector on the MBA axis is indicated by arrow A11.

  Then, a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector is obtained as a target vector of corporate value, and is shown as an arrow K11 on the three-dimensional coordinates in FIG. In this way, the corporate value is represented as a vector on a three-dimensional coordinate so that the direction of the corporate activity can be confirmed.

<Description of each index>
§1. The target value of the MOS index is the target value (hereinafter abbreviated as the “sustainability index”), which is the target value for sustaining the sustainability of corporate activities in order to limit the environmental impact of corporate activities to a sustainable level. Target values that include the degree to which corporate activities contribute to comfort (hereinafter abbreviated as “comfort index”), and further targets for the degree of contribution of corporate activities to health. The indicated value (hereinafter abbreviated as health index) may be included.

  In addition, the target value of sustainability usually includes at least one of the target value of the environmental load reduction amount and the target value of the resource consumption suppression amount. It is preferable to include a target value related to CSR. It is also preferable to include a sales target value, a stakeholder satisfaction target value, and a safety target value to which the comfort target value contributes comfortably.

  Furthermore, the target value of comfort usually includes the target value of reliability of the company, and further, the target value of sales of products that contribute comfortably, the target value of satisfaction of stakeholders, and the occurrence rate of predetermined accidents It is preferable that at least one of these is included.

  The health target value preferably includes at least one of a target value for contribution to disease healing and a target value for prevention / early detection, and further includes a target value for medical cost reduction.

  Furthermore, it is preferable to include a target value for promoting health maintenance or a target value for promoting preventive activities.

  In the present embodiment, the MOS index has a plurality of items for the sustainability index, the comfort index, and the health index. Points are added when these items are satisfied, and the score is aggregated to be an index.

Sustainability indicators are indicators that aim to contribute to the maintenance of the global environment.
(S-1) related to our production activities,
(S-2) Products related,
(S-3) Examples include materials related to procurement of raw materials.

  Here, (S-1) Relevant to our own production activities are to switch to environmentally conscious raw fuel, to increase the efficiency of resources and energy by improving the efficiency of the production process, recycling Suppressing the generation of environmentally hazardous substances such as carbon dioxide, nitrogen oxides, sulfur oxides, dust, etc. (S-2) Examples include reducing energy consumption at customers by manufacturing and selling products, and reducing resource consumption by reducing replacement demand by extending the life of products. (S-3) Raw materials, etc. In relation to the procurement of raw materials, the usage rate of raw fuel with a low carbon footprint is increased, the usage rate of raw fuel manufactured from renewable materials is increased, Eco Mark products are used, To raise friendly raw materials, and the like.

  One of these indicators can be adopted as a sustainability indicator, or multiple indicators can be adopted in a balanced manner to form a sustainability indicator as a whole. It is preferable to suppress the generation amount, improve energy use efficiency, promote recycling, and more preferably employ two or more of these. Rather than limiting to a single indicator, it is preferable to combine multiple indicators in a balanced manner. In this case, if the type of business is the manufacturing industry, there will be one each related to production activities and one related to products. It is preferable to use the above, and it is further preferable to add a thing related to procurement.

Some CSR activities are called CSR (corporate social responsibility) activities. These include not only the contents related to the global environment but also elements such as human rights. It may be added inside.

  Examples of combinations of these include, for example, sustainability indicators, reduction of environmentally hazardous substances, suppression of carbon dioxide emissions at customers through products, improvement in the use of raw fuel made from renewable materials, production It is possible to use high process efficiency. Each of these indicators separately sets a target value to be achieved and a plan for achieving the target value.

  As a specific target value setting, for example, for the sustainability index item S-1, a reduction target value is set as follows.

1. Greenhouse gas 2 million tons 2. NOx (nitrogen oxide) 2,000 tons SOx (sulfur oxide) 5 tons 4. Dust 50 tons 5. PRTR survey target substances 200 tons Points are calculated according to the proportion of these conditions.

  Health index is an index for the purpose of contributing to the ability of people to have a healthy life. Specifically, it contributes to the improvement of fertility rate, promotes development and public health, promotes health maintenance, Promote preventive activities, promote centralization of physical information, promote early detection of diseases, improve the cure rate of intractable diseases, contribute to reduction of medical expenses, improve medical environment, support medical education , Contribute to the recovery of physical function, promote anti-aging, and contribute to the provision of safe food.

  One of these indicators can be adopted as a health indicator, or a plurality of indicators can be adopted in a balanced manner and used as a health indicator as a whole. Rather than limiting to a single indicator, it is preferable to combine multiple indicators in a balanced manner. If the business form of the business is a pharmaceutical business, promote health maintenance, promote preventive activities, and improve the cure rate for intractable diseases. It is preferable to use at least one of improving and contributing to the reduction of medical expenses.

  As a more specific example, for example, the condition H-1 of the health index is set as follows.

1. Increase in the number of treatment dissatisfaction times the number of patients on medication (treatment dissatisfaction level = 1-treatment satisfaction)
2. Increase the number of patients with designated intractable diseases who receive medication. Scores are calculated according to the proportion of these conditions.

  The comfort index is an index that aims to contribute to providing a more comfortable life for people. Add.

  Specific examples of comfort indicators include products and services with improved convenience, products and services with improved durability and stability, and functions that are directly related to products and services. Offering more fulfilling products and services, offering products and services that meet diverse requirements, offering products and services that feel more comfortable with the five senses, such as those with good touch, providing clean or clean products, and peace of mind In addition to providing products / services that can be felt, there are measures to reduce the time required to provide these products / services, such as an increase in the percentage of new products.

  In addition, indicators related to the improvement of satisfaction and elimination of dissatisfaction with companies affected by companies are examples of comfort indicators. For example, in order to increase shareholder satisfaction, stock prices, market capitalization, dividend rates, etc. are improved. In order to increase customer satisfaction, reduce the incidence of complaints, increase the speed of response to complaints, increase the consumption rate of paid leave, increase the rate of taking childcare leave to increase employee satisfaction And improve indicators related to the work environment. There is a ranking by private research organizations regarding the degree of satisfaction of companies involved. For example, “NICES” by Nikkei Research Inc. can be raised, but improving this ranking can also be cited as an example of an index.

  In addition, examples of indicators include reducing the incidence of environmental accidents such as personal injury, accidents that stop operations, and leakage, confirming product safety, and publicizing the results.

  One of these indicators can be adopted as a comfort indicator, or multiple indicators can be adopted in a well-balanced manner and used as a comfort indicator as a whole. It is preferable to improve the ranking and reduce the accident rate. It is preferable to combine multiple indicators in a balanced manner rather than limiting to one indicator. In that case, indicators directly related to products and services, indicators related to improvement of satisfaction of affected parties affected by companies, and resolution of dissatisfaction It is preferable to use. An example of a combination of these is, for example, a combination of an improvement in the ratio of new products to the whole, an improvement in rankings during the private research period, and a reduction in the incidence of accidents. Each of these indicators separately sets a target value to be achieved and a plan for achieving the target value.

  As a more specific example, the condition for the comfort index item C-2 is set as follows.

1. Shareholder satisfaction Increase the ratio of your stock price to the average stock price. (20% of the standard time (for example, September 2010))
2. Stakeholder satisfaction Improve survey company ranking by 20th.
3. Employee Satisfaction Manage the male / female ratio of management posts closer to 1: 1.
Increase the percentage of foreign employees to a specified value or higher.
Overtime hours shall be less than the prescribed value.
The score is calculated according to the ratio satisfying these conditions.

  FIG. 3 shows the score allocation of the sustainability index, health index, and comfort index that constitute the MOS index. In FIG. 3, the target values of the sustainability index, the health index, and the comfort index are 3.4 points, 3.3 points, and 3.3 points, respectively. In addition, 1.2 points, 1.1 points, and 1.1 points are allocated to each item of the sustainability index. 1.1 points are allocated to each item of health index and comfort index. That is, the MOS index is evaluated on a 10-point scale.

  §2. The MBA indicators are: (1) operating profit achievement degree, (2) ROA achievement degree, (3) D / E ratio achievement degree, (4) transformation progress, (5) earnings per share, and (6 ) Including at least one of market capitalization. Among these, it is preferable that at least one of the above (1) to (3), (5), and (6) is included as a subdivision index. The MBA index can be obtained, for example, by a summing process in which the subdivision indices (1) to (6) are weighted and added with respective weights (hereinafter referred to as distribution ratios).

  For example, since the petrochemical sector, which accounts for nearly half of sales, is greatly affected by crude oil prices and exchange rates, the impact of sales on the “MBA index” may be evaluated as almost zero. As in the case of pharmaceuticals, sales may be directly linked to business scale and profits. Therefore, the selection and allocation ratio of indicators for the combined MBA indicators should be considered appropriate for each business and company. .

An example of the distribution ratio of each index is shown below.
(1) Achievement of operating income 30%
(2) ROA achievement 20%
(3) D / E ratio achievement 15%
(4) Transformation progress 15%
(5) 10% profit margin per share
(6) Market capitalization, 10%

  FIG. 4 is a diagram showing the score distribution of each index (1)-(6) constituting the MBA index obtained according to the above distribution ratio. When the value of each index (1)-(6) is obtained with a perfect score of 10, the distribution ratio is 30%, 20%, 15%, 15%, 10%, 10%, so each index (1)- The points of (6) are 3, 2, 1.5, 1.5, 1, 1 and 1. The MBA index of the present embodiment is a value obtained by adding the points of each index (1)-(6), 3 points, 2 points, 1.5 points, 1.5 points, 1 point, and 1 point.

  In the MBA index, the progress of transformation refers to M & A, business restructuring (withdrawal, reduction), and business companies (for example, holdings with multiple companies, Company A, Company B, Company C, and Company D, It is the degree to which the business plan and budget incorporated in these four companies) have been achieved. For example, a predetermined evaluator may evaluate the degree of achievement for each case and determine the number of transformation points. It may be evaluated simply by the ratio of the number of completed business transfers to the planned number.

  Further, the transformation of this embodiment includes at least one of M & A, business reorganization, and business transfer between business companies.

  §3. MOT is a management method that is widely advocated as technology management. It identifies the potential for sustainable development of a company / organization brought about by a certain technological innovation, links specific technological innovations to the business as a result of the determination, This can be said to be management for creating future economic value from a long-term perspective.

  Here, technological innovation includes technology that solves difficult issues and / or issues that require strong social solutions, and in the narrow sense science and technology innovation (however, it creates value that can be utilized for technological improvement and future success) (Including failures), as well as innovations in marketing technology, innovations in business management technology, technological innovations related to logistics technology, technological innovations related to financing methods, technological innovations related to the realization of intellectual property strategies, technological innovations related to business model construction, It can be regarded as a broad technological innovation including the technological innovation associated with the proposal and realization of corporate alliances.

  The MOT index is calculated based on a predetermined value related to technological innovation as an index related to MOT. The MOT index of the present embodiment includes at least one of the following items (1) to (3) as a predetermined value related to technological innovation. From the viewpoint of “innovation creation”, the development and improvement of marketing technology and business management technology may be incorporated into the MOT index.

For example, the MOT index is calculated as the sum of the following indices (1) to (3), and the distribution ratio is as follows.
(1) Resource input to technology management 30%
(2) Periodic achievement rate of technical management activities 30%
(3) Degree of achievement from technical management activities 40%

  FIG. 5 is a diagram showing the score distribution of each index (1) to (3) constituting the MOT index. When the value of each index (1)-(3) is obtained with a maximum of 10 points, the distribution ratio is 30%, 30%, 40%, so the score of each index (1)-(3) is 3 Points, 3 points, and 4 points. The MBA index of the present embodiment is a value obtained by adding up the points, 3 points, 3 points, and 4 points of each index (1)-(3).

(1) The degree of resource input to technical management activities includes at least one of the following (a) to (c). As specific examples, the degree of achievement of the following (a) to (c) It is the total value. The degree of resource input to this technical management activity is evaluated by the degree of progress whether funds and human resources have been invested as planned and whether human resource development activities have been carried out as planned. For example, a maximum of the following points is given, and a total score of 10 points is given, and a maximum MOT value of 30% can be obtained for the degree of resource input to the technical management activity.
(B) Personnel input to technology management activities: 3.5 points (b) Fund input to technology management activities: 3.5 points (c) Human resource development plan: 3.0 points

  (2) The degree of achievement of the period target of the technical management activity is to see whether or not the target set for each period has been achieved. In other words, the degree of progress and / or speed is evaluated. For example, if the goal is set to “finish the basic condition search of the reaction system and enter the design of the pilot plant” and it is executed as planned, a maximum of 10 points will be given, and the period of technical management activity As for the target achievement degree, the maximum 30% can be obtained as the MOT value. Even if the goal has not been fully achieved, even if a certain progress has been made with respect to the goal, or even when no specific progress has been made with respect to the goal, the direction of the basic condition search If a result that contributes to technological innovation that enhances the establishment of future success, such as suggesting a change, is obtained, it is evaluated according to a preset achievement level.

(3) The degree of results from technical management activities evaluates the results of technical management activities. The degree of achievement from the technical management activity includes at least one of the following (A) to (G), and, as a specific example, is a total value (up to 10 points) of the following achievements. A maximum MOT value of 40% can be obtained for technical management activities.
(B) When new technologies and products are commercialized: 2 points (b) Patents and other intellectual property results: 2 points (Here, the results of intellectual property are, for example, patent applications for a predetermined period. (Number of patents, number of patents registered in a given period, number of patent applications influential to other companies filed in a given period, number of registered patents influential to other companies registered in a given period, etc.)
(C) In the case of commendation: 1 point (where commendation includes external and internal commendations (including presidential commendations, RD commendations, intellectual property commendations, etc.),
(D) Acquisition of new know-how: 1 point (expansion of potential technology)
(E) Progress in evaluation of potential customers: 1 point (f) Achievement of corporate alliance through intellectual property activities: 1 point (g) Achievement of significant management efficiency (including sales) improvement: 2 points

Of the MOT indicators, for example, when the MOT is a technology development such as research and development, the target is a short-term target of, for example, about 1 year, for example, a medium-term target of, for example, about 5 years, for example, 10 years or more. In this case, when the achievement level of the long-term goal and the short-term goal are evaluated in the same dimension, it is difficult to make a relatively appropriate evaluation due to the slowness of the achievement speed. However, even in this case, based on the medium-term or long-term goals, each goal at the mid-point has been re-established and replaced with an evaluation based on the degree of achievement of the goal at each time (replaced with the present value). It is possible to appropriately evaluate the degree of achievement of the target.

  The same applies to MOS indicators (for example, mid- and long-term goals such as CO2 reduction targets, and long-term goals such as drug development to improve the cure rate of intractable diseases) Re-establish and evaluate the degree of goal achievement).

  In the MBA index, the MOT index, and the MOS index, the distribution ratios of the segmentation index and the segmentation index are not universal and can be changed as appropriate. For example, the number of subdivision indicators that have become more important due to changes in the times and environments is increased, and the number of subdivision indicators that have become less important is reduced. Further, the segmentation index itself may be changed to another segmentation index as necessary.

  In the MBA index, the MOT index, and the MOS index, the result part may be more than the perfect score. A perfect score is achieved when the assumed target is achieved, and a perfect score is achieved when the result is higher than expected. If the MBA index, the MOT index, and the MOS index are greater than the perfect score, the actual value vector of the corporate value may exceed the target vector.

  When a great innovation is achieved, the evaluation may be 5 points out of 1 and the vector indicates a vector that is close to the MOT axis. At this time, the directionality of the vector deviates greatly from the originally balanced one, but in that case, the length is several times larger, so there is no problem in terms of management. It turns out that.

  In addition, “it always evaluates both the direction and the length”, and 3D management always has some form of goal setting and performance evaluation of other axes, regardless of the results of other axes. It appears in the vector.

  On the other hand, if all the results of MOS and MOT were converted into monetary values and evaluated as before, it would be difficult to see what happened to MOS or MOT when making a big profit. It will be.

<Three-dimensional evaluation method>
FIG. 6 is an explanatory diagram of an evaluation method executed by the evaluation apparatus 1 that is a computer according to an evaluation program.

  When the evaluation device 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13 and starts the processing of FIG.

  First, the target receiving unit 121 receives the MBA index target value, the MOT index target value, and the MOS index target value, and the performance receiving unit 122 receives the MBA index actual value, the MOT index actual value, and The actual value of the MOS index is received and stored in the storage unit 13 or the memory (step S1). The actual value and the target value may be input by the user by operating an input device such as a keyboard, or may receive data input from another system. For example, the actual value of the MBA index receives financial statement data input from an ERP (Enterprise Resource Planning) system. Note that the input receiving unit is not limited to receiving data sent from another device, but may be one that accesses a database or the like of another system and reads and acquires the data.

  Next, the evaluation unit 123 converts the MBA index target value, the MOT index target value and the MOS index target value, and the MBA index actual value, the MOT index actual value, and the MOS index actual value input in step S1. Based on this, a corporate value target vector and a corporate value actual vector are obtained, and the corporate value is evaluated based on the direction and length of the target vector and actual vector (step S2). Here, the corporate value target vector is set with three axes passing through the origin and orthogonal to each other, and when the three axes are the MBA axis, the MOT axis, and the MOS axis, the MBA axis, the MOT axis, and the MOS On the axis, the target value of the MBA index, the target value of the MOT index, and the target value of the MOS index are respectively taken, the MBA target vector from the origin to the target value of the MBA index, and the target value of the MOT index from the origin. Is the MOT target vector, and the range from the origin to the MOS index target value is the MOS target vector. Then, a composite vector of the MBA target vector, the MOT target vector and the MOS target vector is obtained as a corporate value target vector.

  Further, the MBA index actual value, the MOT index actual value, and the MOS index actual value are taken on the MBA axis, the MOT axis, and the MOS axis on the three-dimensional coordinates, respectively, from the origin to the actual value of the MBA index. Are the MBA performance vector, the MOT performance vector from the origin to the performance value of the MOT index, and the MOS performance vector from the origin to the performance value of the MOS index. Then, a combined vector of the MBA performance vector, the MOT performance vector, and the MOS performance vector is used as a corporate value performance vector.

  Next, the output control unit 124 draws the company value target vector and the actual result vector on the three-dimensional coordinates in comparison (step S3). FIG. 7 is a diagram illustrating an example in which the target vector and the result vector of the corporate value are displayed on the display device.

  In the example of FIG. 7, the MBA axis, the MOT axis, and the MOS axis that are orthogonal to each other through the origin 0 are set, the target value T1 of the MOT index and the actual value T2 of the MOT index are set on the MOT axis, and the MOT index from the origin 0 is set. The MOT target vector up to the target value T1 is indicated by arrow T11, and the MOT target vector from the origin 0 to the actual value T2 of the MOT index is indicated by arrow T12.

  Also, the MOS index target value S1 and the MOS index actual value S2 are taken on the MOS axis, the MOS target vector from the origin 0 to the MOS index target value S1 is indicated by the arrow S11, and the MOS index actual value from the origin 0 The MOS performance vector up to S2 is indicated by an arrow S12.

  Further, the MBA index target value A1 and the MBA index actual value A2 are taken on the MBA axis, the MBA target vector from the origin 0 to the MBA index target value A1 is indicated by the arrow A11, and the MBA index actual value from the origin 0. The MBA performance vector up to A2 is indicated by an arrow A12.

  Then, a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector is obtained as a corporate value target vector, and is shown as an arrow K11 on the three-dimensional coordinates in FIG.

  Further, a composite vector of the MBA performance vector, the MOT performance vector, and the MOS performance vector is obtained as the business value performance vector, and is shown as an arrow K12 on the three-dimensional coordinates in FIG.

  In this way, in the example of FIG. 7, the target vector of the corporate value and the actual vector can be displayed in comparison on the same three-dimensional coordinates, and the difference in directionality between the target vector and the actual vector can be seen.

FIG. 8 is a diagram illustrating an example in which the actual value of the MBA index is negative. Since the MBA performance vector has a negative direction, the business value performance vector that is a composite vector also deviates from the management target space (a space in which the MBA axis, MOT axis, and MOS axis are all 0 or more). In this case, the evaluation unit 123 causes the output control unit 124 to display a warning message indicating that it is out of the management target space, and displays an arrow indicating a corporate value performance vector in a predetermined color that means a warning such as red. .

  FIG. 9 is a diagram showing the divergence between the target vector and the result vector. The evaluation unit 123 obtains a distance K13 between the front end of the corporate value target vector and the front end of the business value actual vector, and evaluates whether the distance K13 is within a predetermined value. For example, if the distance K13 is within a predetermined value, the test is accepted, and if it exceeds the predetermined value, a warning is issued.

  Here, when the MBA index target value, the MOS index target value, and the MOS index target value are respectively 10, the predetermined value is, for example, 5, preferably 3, and more preferably 2.

  In addition, when the MBA index target value, the MOS index target value, and the MOS index target value are respectively 10, the length of the corporate value target vector is √30, whereas the corporate value performance vector is Must be 10 or greater. For this reason, the predetermined value may be (√30) −10.

  Further, when evaluating the difference between the tip of the target vector and the tip of the actual vector, if the actual value of the MBA index, MOS index, or MOS index exceeds the target value, the actual value of the index is considered to be the same as the target value and is synthesized. A vector (actual vector of corporate value) may be obtained to evaluate the deviation from the target vector. As a result, when the actual value exceeds the target value and the actual vector becomes longer, it is possible to prevent the deviation from being negatively evaluated as being widened.

  FIG. 10 is a diagram illustrating an example in which the volume of a rectangular parallelepiped having a corporate value target vector as a diagonal line is compared with the volume of a rectangular parallelepiped having a corporate value actual vector as a diagonal line.

  The evaluation unit 123 obtains the volume of the rectangular parallelepiped 31 having the origin 0 as a vertex, the sides on the MBA axis, the MOT axis, and the MOS axis and having the enterprise value target vector as a diagonal line, and sets the target volume. The volume of the rectangular parallelepiped 32 having the MBA axis, the MOT axis, and the MOS axis and having the actual value vector of the enterprise value as a diagonal is obtained as the actual volume, and the difference between the target volume and the actual volume is predetermined. Evaluate whether it is within the value. When the evaluation unit 123 determines that the actual volume is smaller than the target volume and the difference exceeds a predetermined value, the output control unit 124 outputs a warning. For example, a message 33 indicating that the actual value is too low is displayed.

  Accordingly, it can be determined whether or not the overall achievement level of the MBA index, the MOT index, and the MOS index satisfies a standard (predetermined value).

FIG. 11 is a diagram illustrating an example of evaluating the actual value of each axis.
The evaluation unit 123 determines whether the actual value of the MBA index, the actual value of the MOT index, or the actual value of the MOS index is less than a threshold, and issues a warning if any of the actual values is less than the threshold.

  FIG. 11 shows a case where 34 on each axis is a threshold value and the MBA performance vector A12 is equal to or less than the threshold value 34. When the evaluation unit 123 determines that the actual value of any axis is smaller than the threshold value, the output control unit 124 outputs a warning. For example, a message 35 indicating that the actual value is too low is displayed.

Similarly, the evaluation unit 123 calculates the ratio of the actual value of the MBA index to the target value of the MBA index, M
When the ratio of the actual value of the MOT index to the target value of the OT index or the ratio of the actual value of the MOS index to the target value of the MOS index is obtained as an achievement level, and this achievement level is determined to be equal to or less than a predetermined value, the output control unit 124 May output a warning.

FIG. 12 is a diagram illustrating an example of evaluating the length of a corporate value performance vector.
Threshold 36 is set on each of the MBA axis, the MOT axis, and the MOS axis, and a straight line from the origin 0 to the threshold 36 on the MBA axis, a straight line from the origin 0 to the threshold 36 on the MOT axis, and an origin 0 to the MOS axis A rectangular parallelepiped having the straight line up to the upper threshold 36 as an edge is defined as a lower limit space 37, and the evaluation unit 123 determines whether or not the tip of the business value actual value vector exceeds the lower limit space. If the tip of the vector does not exceed the lower limit space, a warning 38 is issued.

FIG. 13 is a diagram illustrating an example of evaluating the slope of a company value performance vector.
The angle θa between the actual value vector of the enterprise value with the origin 0 as the vertex and the MBA axis, the angle θt between the actual value vector of the enterprise value with the origin as the vertex and the MOT axis, or the enterprise value with the origin as the vertex The evaluation unit issues a warning when the angle θs between the actual vector and the MOS axis is greater than or equal to a predetermined value. In the example of FIG. 13, the MOT performance vector is short, the angle θt formed between the corporate value performance vector and the MOT axis exceeds a predetermined value, and the warning message 39 is displayed.

  When the evaluation results shown in FIGS. 8 to 13 are poor and a warning is issued, the resource allocation setting unit 127 changes the budget allocation for the next time (for example, the next year).

  First, the resource allocation setting unit 127 selects the index having the largest divergence among the divergence between the actual value and the target value in the MBA index, the divergence between the actual value and the target value in the MOT index, and the divergence between the actual value and the target value in the MOS index. The value of the resource set in advance for achieving the target is increased by a predetermined percentage. For example, the resource increase amount is set as a 10% increase as a setting parameter for the evaluation apparatus 1 and the evaluation is executed. The evaluation device 1 increases the resources in accordance with the setting parameters after executing the evaluation. For example, if the budget is 1 billion yen, it will be 1.1 billion yen. The resource to be increased is not limited to funds, but may be a person (person) or a thing (assets), or a combination thereof. Note that the rate of increase may be arbitrarily set, for example, an increase of 5% or an increase of 15%.

  In addition, the value increased for the index with the large divergence is set in advance for the resource value set in advance for the index with the smallest divergence, or the value of the resource and the index other than the index with the largest divergence and the smallest index. The resource allocation is set by reducing the preset resource value, preferably the index with the smallest deviation from the preset resource value. For example, if the index with the largest divergence is MOT and the index with the smallest divergence is MBA, the resource value for the MOT index is increased by 10%, and the resource value for the MBA index is decreased by 10%. .

  For example, increasing the allocation of resources related to the MOT index in order to achieve the target of the MOT index may improve the performance of the MOS index as well as the MOT index. It is also possible to consider.

  As described above, according to the present embodiment, the performance of a company can be evaluated in three dimensions, and a balance warning can be mechanically warned. Can support.

<Embodiment 2>
In the first embodiment described above, an example is shown in which the evaluation is performed by drawing the actual value vector of the enterprise value on the three-dimensional coordinates of the MBA axis, the MOT axis, and the MOS axis. To perform a four-dimensional evaluation. The second embodiment is different from the first embodiment in the evaluation process and the other configurations are the same. Therefore, the same elements are denoted by the same reference numerals and the description thereof is omitted.

<Four-dimensional evaluation method>
FIG. 14 is an explanatory diagram of an evaluation method executed by the evaluation apparatus 1 that is a computer according to an evaluation program.

  When the evaluation device 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads and executes the evaluation program from the storage unit 13 and starts the process of FIG.

  First, the target receiving unit 121 receives the MBA index target value, the MOT index target value, and the MOS index target value, and the performance receiving unit 122 receives the MBA index actual value, the MOT index actual value, and The actual value of the MOS index is input and stored in the storage unit 13 or the memory (step S11).

  The evaluation unit 123 reads the MBA index actual value, the MOT index actual value, and the MOS index actual value from the storage unit 13 for a plurality of past evaluation periods (step S12). The plurality of past evaluation periods are evaluation periods in a predetermined unit such as January, quarter, half year, and year.

  Next, the evaluation unit 123 converts the MBA index target value, the MOT index target value and the MOS index target value, and the MBA index actual value, the MOT index actual value, and the MOS index actual value input in step S1. Based on the actual value of the MBA index, the actual value of the MOT index, and the actual value of the MOS index in a plurality of past evaluation periods, the target vector of the corporate value and the actual vector of the corporate value are obtained. A performance vector is obtained, and the corporate value is evaluated based on the direction, length, and temporal change of the target vector and the performance vector (step S13).

  Then, the output control unit 124 draws the target vector of the corporate value and the past result vector for a plurality of past periods on the same three-dimensional coordinate (step S14). FIG. 15 is a diagram showing the transition of the result vector for each year.

  In FIG. 15, an arrow K11 indicates a target vector of corporate value for the current year, and an arrow K120 indicates a result vector of corporate value for the current year. Further, the arrow K123 indicates the actual vector of the corporate value of the previous year, the arrow K122 indicates the actual vector of the corporate value two years ago, and the arrow K121 indicates the actual vector of the corporate value three years ago.

  As described above, according to the present embodiment, the transition of the result vector for each year can be represented, and the direction of the corporate activity (direction of the result vector) and the volume of the result (the length of the result vector) can be easily confirmed. .

  The transition of the result vector can also be shown as a line graph connecting the vertices of the result vector.

  FIG. 16 is a diagram illustrating a line graph D0 in which the vertices of the result vector shown in FIG. 15 are connected. In FIG. 16, the arrow 120-123 indicating the result vector is not displayed, but the result vector arrow 120-123 may be displayed together with the line graph D0.

  FIG. 17 is a diagram illustrating the transition of the volume of the performance space by drawing each rectangular parallelepiped having the performance vector shown in FIG. 15 as a diagonal line. As a result, it is possible to intuitively confirm the quantitative change of the results obtained by combining the MBA index, the MOT index, and the MOS index.

  Here, the evaluation unit 123 may evaluate the length of the result vector with respect to the target vector. For example, when the threshold value of the performance vector is set to 50% and the length of the performance vector with respect to the target vector is less than 50%, a warning is issued as the threshold value has been exceeded. Note that the threshold value may be arbitrarily set according to a level that requires a warning, and may be 60%, 70%, or 40%, for example.

  Further, the evaluation unit 123 may evaluate an angle formed by the target vector having the origin as a vertex and the result vector, that is, a deviation in the directionality of the result vector. For example, when the threshold value of the directionality difference is set to 45 ° and the angle formed by the target vector and the result vector becomes larger than 45 °, a warning is issued. Note that the threshold value may be arbitrarily set according to a level requiring a warning, and may be set to 30 ° or 20 °, for example.

  In addition, the resource allocation setting unit 127 sets one evaluation period among the plurality of evaluation periods as the first evaluation period, sets the next evaluation period after the first evaluation period as the second evaluation period, and sets the first evaluation period in the first evaluation period. Deviation between the actual value and the target value among the MBA index, MOT index, and MOS index in the first evaluation period when the distance between the leading edge of the corporate value actual vector and the leading edge of the target vector deviates by a predetermined value or more. For the index with the largest, the value of the resource set in advance for achieving the target is increased by a predetermined percentage, and the increased value is set to the value of the resource set in advance for the index with the smallest deviation, or the value of the resource Then, resource allocation is set by reducing the index other than the index with the largest deviation and the index other than the smallest index from the preset resource values.

  The resource allocation setting unit 127 uses, for example, the first evaluation period as the first evaluation period, the second evaluation period as the second evaluation period, and the leading end of the actual value vector and the leading end of the target vector in the first quarter. When the distance between the two is more than the predetermined value, the resource allocation for the second quarter is changed. This change in resource allocation is based on the difference between the actual value and the target value in the MBA index, the difference between the actual value and the target value in the MOT index, and the difference between the actual value and the target value in the MOS index. Increase the preset resource value by a predetermined percentage. For example, if it is a 20% increase and a budget of 1 billion yen, it will be 1.2 billion yen. The resource to be increased is not limited to funds, but may be a person (person) or a thing (assets), or a combination thereof. Note that the rate of increase may be arbitrarily set, for example, an increase of 5% or an increase of 20%. Note that the ratio of resources to be increased in order to compensate for the divergence of the plurality of periods is preferably set larger than that in the single period shown in the first embodiment. For example, it is desirable to double or triple the rate of increase in multiple years compared to a single year.

  As described above, according to this embodiment, a company's business performance is evaluated in four dimensions, and when the balance is lost over time, the resource allocation is changed to compensate for this, and a large blur or balance Can support sound corporate management without causing collapse.

<Embodiment 3>
The third embodiment has a function of setting short-term target values as compared with the above-described second embodiment, and when each short-term target value cannot be achieved, management resources are redistributed based on the distribution table. Are different, and the other configurations are the same. For this reason, the same elements are denoted by the same reference numerals and the description thereof is omitted.

  FIG. 18 is a schematic configuration diagram of the enterprise value evaluation apparatus 1 according to the third embodiment. The evaluation apparatus 1 of the third embodiment further includes a target calculation unit 125 as compared with the apparatus of FIG.

  The target calculation unit 125 calculates the target value (short-term target value) of the MOT index for each unit period up to the predetermined period based on the target value of the MOT index after the lapse of the predetermined period, and the target of the MOS index after the lapse of the predetermined period. Based on the value, the target value (short-term target value) of the MOS index for each unit period up to the predetermined period is calculated, and the MBA index of each unit period up to the predetermined period is calculated based on the target value of the MBA index after the predetermined period has elapsed. A target value (short-term target value) is calculated.

<Four-dimensional evaluation method>
FIG. 19 is an explanatory diagram of an evaluation method executed by the evaluation apparatus 1 that is a computer according to an evaluation program.

  When the evaluation device 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13 and starts the processing of FIG.

  First, the target receiving unit 121 receives the MBA index target value after a predetermined period, the MOT index target value after the predetermined period, and the MOS index target value after the predetermined period, and receives the storage unit 13 or the memory. (Step S21).

  Next, the target calculation unit 125 calculates each target value for each unit period up to the predetermined period based on each input target value after the predetermined period has elapsed (step S22). For example, if the input target value is the target value for the fiscal year, the target value for each quarter is calculated. Here, the target value for each unit period is calculated by dividing the target value after a predetermined period by the time until each unit period. For example, if the target value for the fiscal year is 10 points, the target value for the first quarter is 2.5, which is 1/4, the target value for the second quarter is 5 points, which is 1/2, The target value for the half year is 3/4, 7.5 points. Alternatively, the quarterly distribution may be determined in advance and calculated based on the distribution stored in the storage unit 13.

Next, the evaluation unit 123 obtains a target vector of corporate value based on each target value input in step S21 and each target value calculated in step S22 (step S23). Here, when the target value of the MBA index in the nth evaluation period is xn, the target value of the MOT index is yn, and the target value of the MOS index is zn, the target vector of the corporate value in the first evaluation period starts from the origin, Let the end point (tip) be (x1, y1, z1). In the present embodiment, the target vector of the corporate value in the second evaluation period is shown with the origin as the start point and the end point (tip) as (x1 + x2, y1 + y2, z1 + z2). Similarly, the target vector of corporate value in the third evaluation period has an origin as a start point and an end point (tip) as (x1 + x2 + x3, y1 + y2 + y3, z1 + z2 + z3). That is, when the target value for one year is input and the target values for the first quarter to the third quarter are calculated, four target values for the corporate value are obtained.

  FIG. 20 is a diagram illustrating a display example of each target vector. In FIG. 20, the arrow 81 is the target vector of the corporate value for the first quarter, the arrow 82 is the target vector of the corporate value for the second quarter, and the arrow 83 is the third quarter in FIG. In FIG. 20, an arrow 84 indicates a target vector of corporate value for one year. Similarly, the actual vector of corporate value in the first quarter is indicated by an arrow 71, and the actual vector of corporate value in the second quarter is indicated by an arrow 72.

  The evaluation unit 123 then determines the divergence (distance) 90 between the tip of the second quarter corporate value target vector (arrow 82) and the second quarter corporate value performance vector (arrow 72). It is determined whether or not the deviation 90 is greater than or equal to a predetermined value (step S24).

  When the divergence 90 is greater than or equal to a predetermined value, the resource allocation setting unit 127 allocates the resource corresponding to the index having the largest divergence between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the second quarter. Is obtained from the distribution table (step S25).

  FIG. 21 is a diagram illustrating an example of a distribution table. In the example of FIG. 21, the index with the largest deviation and the value of the deviation are stored in association with the distribution ratio of each index.

  For example, if the difference between the target value and the actual value of the MOT index is the largest and the value is 4 or more and less than 6, the row 61 of the distribution table is selected, and the corresponding distribution ratio is MOT of + 20% and MBA of −10. %, MOS is -10%.

  If the difference between the MOS index target value and the actual value is the largest and the value is 6 or more and less than 8, the row 66 of the distribution table is selected, and the corresponding distribution ratio is MOT of −10% and MBA of −. 15% and MOS + 25% are required.

  Then, as shown in FIG. 22, the output control unit 124 draws the target vector and the actual result vector of the corporate value on the three-dimensional coordinates, and displays the warning 60 and the changed distribution ratio 67 on the display device (step S26). ). On the other hand, if the difference 90 between the target vector of corporate value and the actual vector of corporate value is less than a predetermined value in step S24, the target vector of corporate value and the actual vector of corporate value are displayed without warning or redistribution. (Step S26).

  As described above, according to the present embodiment, when the difference between the target vector and the result vector is increased every quarter, the investment ratio of the next quarter is changed to improve the balance. It is possible to assist so as to easily achieve the target value after a predetermined period.

<Embodiment 4>
The fourth embodiment is different from the third embodiment in that it has a function of adjusting the length of one scale on the MBA axis, the MOT axis, and the MOS axis, and the other configurations are the same. For this reason, the same elements are denoted by the same reference numerals and the description thereof is omitted.

  FIG. 23 is a schematic configuration diagram of the enterprise value evaluation apparatus 1 according to the fourth embodiment. The evaluation apparatus 1 according to the fourth embodiment further includes a status information collection unit 131 and a scale determination unit 132, as compared with the apparatus in FIG. Further, the storage unit 13 stores a weight table in which the length per division of at least one of the MBA axis, the MOT axis, and the MOS axis is associated with the situation information.

  The situation information collection unit 131 acquires situation information regarding the situation from a predetermined information output source. For example, a predetermined evaluator is used as an information source, and input by the evaluator is acquired as situation information. In this case, evaluators in each field related to MBA, MOT, and MOS form a committee such as a scale adjustment committee, discuss the situation related to scale adjustment, and input the status information. Alternatively, a database of a research institution (a think tank) or a consulting farm may be used as an information source, and situation information may be extracted and acquired from the database under predetermined conditions. Here, lengthening the scale means increasing the length per scale on the axis. For example, when the degree of difficulty in achievement becomes high, this length is increased. For example, when the scale length is increased by 50% (scale ratio + 50%), for example, the actual value obtained as 4 points is 6 points when plotted on the graph before correction as a result of correcting the scale on the axis expressed. That is, even if the number of points is the same, if the scale is lengthened, the result vector is drawn longer. In addition, the result value may be obtained in light of the scale after adjustment of the result vector. For example, in a situation where the level of difficulty of achievement is high, when a performance vector corresponding to 4 performance values is obtained, the scale length is increased by 50% so that it is evaluated as a 6-point performance value. May be.

On the other hand, shortening the scale means shortening the length per scale on the axis. For example, when the degree of difficulty in achievement becomes low, the length is shortened. For example, when the scale length is shortened by 20% (scale ratio-20%), for example, the actual value obtained as 10 points is displayed as 8 points when plotted on the graph before correction as a result of correcting the scale on the axis. Is done. That is, even if the score is the same, if the scale is shortened, the result vector is drawn short. Further, the result value may be obtained in light of a scale obtained by adjusting the result vector to be short. For example, in a situation where the difficulty level of achievement is low, when a performance vector corresponding to 10 performance values is obtained, the scale length is shortened by 20% so that it is evaluated as 8 performance values. May be.

  The scale determination unit 132 refers to the weight table to obtain the length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis according to the situation information acquired by the situation information collection unit 131. Moreover, the scale determination unit 132 determines the scale for each evaluation period by obtaining the length per scale for the plurality of evaluation periods.

  And the output control part 124 is the same based on the scale for every evaluation period determined by the said scale determination part 132, respectively in the performance vector of each evaluation period in several evaluation periods, for example, 1st year-5th year, respectively. Draw on the 3D coordinates.

  FIG. 24 is a diagram illustrating an example of a weight table, in which situation information and scale ratios are stored in association with each other. Here, the scale ratio indicates the length per one scale as a ratio to the reference scale. For example, when the scale length is increased by 10%, it is indicated as + 10%, and when the scale length is shortened by 10%, it is indicated as -10%.

  FIG. 24A is an MBA axis weight table. When the status information acquired by the status information collection unit 131 corresponds to two or more of the status information items in FIG. 24A, the scales of the MBA axis after the following year are adjusted according to the scale ratio.

  For example: 1. When a change of 20% or more occurs in any of the basic currency exchange rates (yen dollar, yen EURO, dollar EURO, renminbi dollar); If any of the key currency interest rates (yen, EURO, dollars, renminbi) is subject to fluctuations of 100% or more, the scales from the following year will be lengthened by 10%.

  Similarly, 3. 3. When the main price increase rate (the price increase rate in Japan, USA, China, Europe, Brazil) is 30% or more, If the fluctuation rate of stock prices in major markets (NY, London, Tokyo, Singapore, Shanghai) drops more than 30%, 5. Crude oil market price (Dubai, WTI, North Sea crude oil market price) is more than 50%, The scale after the following fiscal year is adjusted even if it rises.In addition, when three or more items are applicable, each scale ratio may be added to + 15%, + 20%, etc. It may be determined and not added any more.

  FIG. 24B is a weight table for the MOT axis. When the situation information acquired by the situation information collection unit 131 corresponds to the item of situation information in FIG. 24B, the scale of the MOT axis from the next year is adjusted according to the scale ratio.

  For example: If a problem in basic science that develops in the long term is achieved by the company or another company, the significance of the development related to the problem is lost, so the scale after the next year is shortened by 10%. The subject of basic science to be developed may be arbitrarily set. For example, research themes such as nanotechnology, photonic crystal, and quantum computer are specifically set.

  Similarly, 2. If the long-term development of core technologies (for example, technologies for catalysts, solar cells, processors, etc.) is achieved, the scale after the next year will be shortened by 10%.

3. Application technology developed in the medium to short term (for example, new product A
Or development of new product B), or 4. If the operation technology (solving product A's problems, manufacturing product B using recycled materials) is implemented on a daily basis, the purpose of the development will be lost as well. 5% shorter.

  Even if the scale of the MOT axis is shortened due to the achievement of the technical problem as described above, if a new problem is added and the development goal is set, the length of the scale of the MOT axis is set. It can be restored.

  For example, 5. 5. When a new development target is set in the basic science for long-term development, or When the development target of the core technology that develops in the long term is newly set, that is, when the status information indicating that the development target has been set is input, the length of the MOT axis is increased by 10%. .

  In addition, 7. 7. When a new development target of application technology to be developed in the medium to short term is set, or Similarly, if a new issue of operation technology that accumulates development on a daily basis is set, the scale for the following year will be increased by 5%.

  FIG. 24C is a MOS axis weight table. When the situation information acquired by the situation information collection unit 131 corresponds to the item of the situation information in FIG. 24C, the scale of the MOS axis after the next year is adjusted according to the scale ratio.

  For example: The purpose of promoting MOS has been reduced when there is an internationally recognized agreement on sustainability related matters, such as the environment, resources (energy, water, food, rare materials), population, or poverty. Therefore, the scale after the following year will be shortened by 10%.

  In addition, 2. If one of the issues related to sustainability seems to have been solved by innovation or discovery (resources), that is, if status information indicating that it has been resolved has been entered, or if it has been resolved from a database, etc. Even when the situation information is extracted, the purpose of promoting the MOS is reduced in the same manner as described above, so the scale after the next year is shortened by 10%.

  On the other hand, if it seems that a problem related to sustainability has been added due to the occurrence of a predetermined situation such as a disaster or war, that is, if there is input of status information indicating that a problem has been added, or there is a problem from the database etc. If the status information indicating that it has been added is extracted, the purpose (meaning) of promoting the MOS has increased, so the scale after the next year is increased by 10%.

  FIG. 25 is an explanatory diagram of the evaluation method of the fourth embodiment that is executed by the evaluation apparatus 1 that is a computer according to the evaluation program.

  When the evaluation apparatus 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13 and starts the process of FIG.

  First, the target receiving unit 121 receives the MBA index target value, the MOT index target value, and the MOS index target value, and the performance receiving unit 122 receives the MBA index actual value, the MOT index actual value, and The actual value of the MOS index is input and stored in the storage unit 13 or the memory (step S310). When the target value or the like has already been input and stored in the storage unit 13, the target value is read from the storage unit 13.

  Further, the evaluation unit 123 reads the MBA index, the MOT index, and the actual values and target values of the MOS index from the storage unit 13 for a plurality of past evaluation periods (step S320).

  Next, the status information collection unit 131 acquires status information input by a predetermined information output source, for example, extraction from a database or input by a predetermined evaluator (step S330).

  The scale determination unit 132 refers to the weight table to obtain the scale ratio of the MBA axis, the MOT axis, and the MOS axis according to the situation information acquired by the situation information collection unit 131 (step S340).

  And the scale determination part 132 calculates | requires the length per said scale about several evaluation periods, and determines the scale for every evaluation period. For example, when the status information of the second year corresponds to the weight table of FIG. 24, the scales of each axis after the third year are determined according to the ratio obtained in step S340 (step S350).

Next, the evaluation unit 123 sets the MBA index target value, the MOT index target value and the MOS index target value, and the MBA index actual value, the MOT index actual value, and the MOS index actual value input in step S310. Based on this, the target vector of the corporate value and the actual vector of the corporate value are obtained, the target value of the MBA index, the target value of the MOT index, the target value of the MOS index, and the actual value of the MBA index in a plurality of past evaluation periods. Based on the actual value of the MOT index and the actual value of the MOS index, the actual value vector and the target vector of the corporate value are obtained (step S360). Here, when the target value of the MBA index in the nth evaluation period is xn, the target value of the MOT index is yn, and the target value of the MOS index is zn, the target vector of the corporate value in the first evaluation period starts from the origin, Let the end point (tip) be (x1, y1, z1). In the present embodiment, the target vector of the corporate value in the second evaluation period is shown with the origin as the start point and the end point (tip) as (x1 + x2, y1 + y2, z1 + z2). Similarly, the target vector of corporate value in the third evaluation period has an origin as a start point and an end point (tip) as (x1 + x2 + x3, y1 + y2 + y3, z1 + z2 + z3). Also, the result vector is obtained in the same manner.

  And the output control part 124 is the same three-dimensional based on the scale for every evaluation period determined in step S350, respectively, for each of the plurality of evaluation periods, for example, the first year to the fifth year. Drawing on the coordinates (step S370). FIG. 43 is a diagram showing a performance vector for each year. In FIG. 43, arrow 181 is the first year target vector, arrow 182 is the second year target vector, arrow 183 is the third year target vector, arrow 184 is the fourth year target vector, and arrow 185 is the fifth year. Indicates the target vector. Further, the result vector for the first year is indicated by an arrow 171, the result vector for the second year is indicated by an arrow 172, and the result vector for the third year is indicated by an arrow 173.

  In addition, the arrow 173a is the performance vector of the 3rd year shown with the scale before adjustment. According to the situation information, the result vector of the third year represented by a scale adjusted long is an arrow 173, which has a size reflecting the weight according to the situation.

  As described above, according to the present embodiment, when comparing results vectors for a plurality of periods, in a situation where it is difficult to improve results, it is possible to indicate the size in consideration of the weight. It is possible to intuitively grasp the transition of

<Modification> In the fourth embodiment, the scale ratio is obtained from the record information. However, the present invention is not limited to this, and the scale ratio may be obtained according to a keyword input. In this modification, the procedure for obtaining the scale ratio is different from that in the fourth embodiment, and the other configurations are the same. For this reason, the same elements are denoted by the same reference numerals and the description thereof is omitted.

  FIG. 44 is an explanatory diagram of the evaluation method of the present modification executed by the evaluation apparatus 1 that is a computer according to the evaluation program.

  When the evaluation apparatus 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13, and starts the processing of FIG.

  First, the target receiving unit 121 receives input of MBA index, MOT index, MOS index target values and actual values up to the present time for a plurality of periods, in the present embodiment, from the first year to the fifth year. Store in the memory (step S31).

  Next, a keyword symbolizing the year to be evaluated is input (step S32). For example, data of newspapers issued in the current year is input, and words included in each headline are extracted and used as keywords. Alternatively, a predetermined number of search keywords in a desired field such as economy, environment, and technology are acquired from the search engine in descending order of frequency. As a result, a plurality of keywords (keyword group), such as DRAM, global warming, tablet terminals, smartphones, etc., which became a hot topic during the year are input.

  These keywords can be associated with the world situation, such as keywords that become a topic when environmental issues are attracting attention, and keywords that are used when economic conditions are severe. FIG. 45 is a diagram illustrating an example of a correspondence table between this situation and keywords.

  The evaluation unit 123 refers to the correspondence table and obtains a situation corresponding to the keyword group input in step S32 (step S33). For example, if it is a keyword related to environmental issues such as global warming, oil depletion, ozone hole, etc., it will be Situation 1, if it is a keyword related to economic stagnation, such as denomination, global stock price decline, Situation 2, shortage of researchers, clear generation, If the keyword is related to a decrease in technical capability such as hollowing out, the situation corresponding to the keyword, that is, the current situation is obtained as in situation 3.

  Further, the evaluation unit 123 refers to the weight table to obtain the ratio of each axis corresponding to the current situation (step S34). FIG. 46 is a diagram illustrating an example of a weight table. The weight table associates the situation obtained in step 33 with the scale length of each axis of the MBA axis, the MOT axis, and the MOS axis, in this example, the ratio to the reference scale.

  For example, if the situation obtained in step S33 is situation 1, referring to the weight table, the MBA scale is set to 0%, the MOT scale is set to + 5%, and the MOS scale is set to + 10%. In the case of situation 3, referring to the weight table, the MBA scale is set to -5%, the MOT scale is set to + 50%, and the MOS scale is set to + 5%. In this way, by changing the length per division of each axis according to the situation, for example, when a record is given in a severe situation or a situation with a high degree of attention, the record can be evaluated as a larger vector.

  Then, the evaluation unit 123 obtains a divergence 99 between the tip of the result vector 173 and the target vector 183 evaluated on the scale after the change (FIG. 43), and determines whether the divergence 99 is equal to or greater than a predetermined value (step S35). ).

  When the divergence 99 is equal to or greater than the predetermined value, the resource allocation setting unit 127 performs resource allocation corresponding to the index having the largest divergence 99 between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the third year. It is obtained from the distribution table (step S36).

  Then, the output control unit 124 draws the corporate value target vector and the result vector on the three-dimensional coordinates shown in FIG. 43, and displays the warning 60 and the changed distribution ratio 67 on the display device as in FIG. S37). On the other hand, if the difference 99 between the target vector and the actual vector is less than the predetermined value in step S35, the target vector and actual vector of the corporate value are displayed without warning or redistribution (step S37).

  In the present embodiment, the scale ratio of each axis is obtained from the keyword and the weight table. However, the present invention is not limited to this, and other methods may be used. For example, an e-mail is sent to a predetermined evaluator, such as a director, and each evaluator inputs the weight of each axis numerically and returns an e-mail. An average of the numerical values of the weights may be taken as the ratio of the scales of each axis.

  As described above, according to the present embodiment, the evaluation can be performed in consideration of the weight according to the situation.

<Embodiment 5>
The fifth embodiment is different from the third embodiment described above in that the target is corrected, and the other configurations are the same. For this reason, the same elements are denoted by the same reference numerals and the description thereof is omitted.

  FIG. 26 is a schematic configuration diagram of the enterprise value evaluation apparatus 1 according to the fifth embodiment. The evaluation device 1 according to the fifth embodiment further includes a target correction unit 126 and a prediction unit 128 as compared with the device shown in FIG.

  The prediction unit 128 calculates a predicted value after a predetermined period (a value that is predicted to be obtained as a result after a predetermined period) based on the target value and the actual value of two indices among the MBA index, the MOT index, and the MOS index. Ask. A value obtained by adding these two indexes is hereinafter referred to as a YK value.

  The target correction unit 126 changes the target values of the two indicators so that the difference between the target value of the YK value after the predetermined period and the actual value of the YK value after the predetermined period becomes small. For example, the target value of one of the two indices is set low, and the target value of the other index is corrected to be high. The two indexes may be an index having the largest deviation between the target value and the actual value and the smallest index among the MBA index, the MOT index, and the MOS index. That is, depending on the magnitude of the deviation, a combination of the MBA index and the MOT index, a combination of the MBA index and the MOS index, or a combination of the MOT index and the MOS index may be used. Hereinafter, two cases of the MOS index and the MBA index will be described as an example of this.

  FIG. 27 is an explanatory diagram of an evaluation method executed by the evaluation apparatus 1 that is a computer according to an evaluation program.

  When the evaluation device 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13 and starts the process of FIG.

First, the input receiving unit (target receiving unit 121 and actual result receiving unit 122) receives and stores the MBA index actual value, the MOT index actual value, the MOS index actual value, and the date when these actual values are obtained. The data is stored in the unit 13 or the memory (step S41). The actual value and date may be input by the user by operating an input device such as a keyboard, or may receive data input from another system. For example, the MBA index receives financial statement data input from an ERP (Enterprise Resource Planning) system. Note that the input receiving unit is not limited to receiving data sent from another device, but may be one that accesses a database or the like of another system and reads and acquires the data.

  Note that the input accepting unit, for the first start-up, initial setting, etc., starts the evaluation period, MBA index target value, MOS index target value, MOT index target value, the expected arrival time of these target values, etc. Is stored in the storage unit 13.

  Next, the arithmetic processing unit 12 determines whether or not the current date and time has reached a predetermined time limit (date for evaluation) (step S42). If the predetermined time limit has not been reached, the process is terminated (No in step S42), and if the current date has reached the predetermined time limit (step S42, Yes), the process proceeds to step S43.

  The evaluation unit 123 obtains the divergence between the actual value and the target value for the MBA index, the MOT index, and the MOS index, respectively, and selects the index having the largest divergence and the index having the smallest divergence (step S43). In the present embodiment, examples of the MBA index and the MOS index are shown.

  Further, when the MBA index actual value and the MOS index actual value are input in step S41, the evaluation unit 123 obtains the YK value actual value indicated by the combination of the MBA index actual value and the MOS index actual value. Ask. For example, each achievement value is divided by the target value to obtain the achievement level, and if the achievement level is 20% or less, 1 point is scored, and if it is 40% or less, scoring is performed according to a predetermined table, and MBA index And the score of the MOS index are totaled to obtain the actual value of the YK value. Then, the achievement value is obtained by dividing the actual value of the YK value by the target value, and the evaluation is performed according to a predetermined table in the same manner as described above.

  Here, the evaluation unit 123 may correct the evaluation of the YK value according to the balance between the actual value of the MBA index and the actual value of the MOS index.

For example, the ratio between the actual value of the MBA index and the actual value of the MOS index is a predetermined ratio (8: 2,7:
Multiply by a coefficient so that the evaluation becomes lower as it deviates from 3).

  Further, the coefficient is multiplied so that the evaluation becomes lower as the rate of increase in the actual value of the MBA index is farther from the rate of increase in the actual value of the MOS index.

  In addition, the coefficient is multiplied so that the evaluation is higher as the increase rate of the actual value of the MBA index and the increase value of the actual value of the MOS index is higher than the average value, and the coefficient is multiplied so that the evaluation is lower as the average value is lower. . As the average value, an average value in the same industry and an average value in related companies are input via the input receiving unit. As a result, the evaluation can be made in consideration of economic trends.

  Next, the prediction unit 128 reads out the target value and actual value of the MBA index, and the target value and actual value of the MOS index from the storage unit 13 and the memory, and based on these target value and actual value, the YK value after a predetermined period. Is predicted (step S44).

  Further, the prediction unit 128 changes the target value of the MBA index and the target value of the MOS index after the predetermined period so that the target value of the YK value after the predetermined period and the actual value of the YK value after the predetermined period coincide with each other. (Step S45).

  And the evaluation value calculated | required by the evaluation part 123, the estimated performance value, the changed target value, etc. are output (step S46).

<Prediction process>
Next, the prediction process in step S44 will be described.

  FIG. 28 is a diagram illustrating the relationship between the scheduled arrival time and the target value. In FIG. 28, a bar graph S indicates a sustainability index, a bar graph H indicates a health index, a bar graph C indicates a comfort index, and these are shown as a line graph. In FIG. 28, the horizontal axis represents the year, the left vertical axis represents the sustainability index, health index, and comfort index, and the right vertical axis represents the overall score. In FIG. 28, 2010 is set as the evaluation start time, and 2015 is set as the scheduled arrival time, that is, the time for achieving the target value of 300 points. For example, in FIG. 28, it is assumed that the MOS index increases in a linear function from the evaluation start time to the scheduled arrival time, and when it is 50 points at the start of evaluation, it increases every year by 20% of the difference from the target value of 300 points. Thus, the intermediate target value of the MOS index is set.

  In FIG. 28, the intermediate target is shown for each fiscal year, but it may be shown for every arbitrary period such as half-year, quarter, month, or week. At this time, the time when the intermediate target is set is the predetermined period determined in step S2.

  When the intermediate target is set in this way and the operator operates the input device connected to the input / output port 14 to input the value (target value) and time of the intermediate target, the input receiving unit of the evaluation apparatus 1 The input is received and stored in the storage unit 13.

  Then, when the MOS index is calculated at each time when the intermediate target is set in step S44 of FIG. 27, the prediction unit 128, after a predetermined period, based on the MOS index and the target value read from the storage unit 13. Predict the actual value of.

  For example, the amount of change from the previous year is obtained for the MOS index of a certain year, and the actual value after a predetermined period is calculated by multiplying the amount of change by the period. Thereby, for example, the actual value after the next fiscal year can be predicted. Note that the present invention is not limited to the prediction that changes in a linear function, and may be predicted so as to change based on a predetermined function by taking a change amount in a plurality of periods.

  Also, a predetermined coefficient is predicted so that the predicted value of the MOS index is added when the actual value of the MBA index exceeds the target, and the predicted value of the MOS index is decreased when the actual value of the MBA index is lower than the target. The MOS index may be predicted together with the actual value of the MBA index, such as by multiplying the value.

<Target correction processing>
[Correction 1]
FIG. 29 is an explanatory diagram of the target correction process. In FIG. 29, the target value of the MOS index is set at every predetermined time and is the same as that shown in FIG. 28, and the target value of the MBA index is set at every predetermined time.

When the actual value of the received YK value deviates from the target value of the YK value,
The prediction unit 128 obtains a combination of the actual value of the MBA index and the actual value of the MOS index, which becomes the actual value of the YK value after a predetermined period, and the target value of the YK value after the predetermined period and the YK after the predetermined period Either the target value of the MBA index and the target value of the MOS index after a predetermined period are changed, or the target value of the YK value is changed so that the difference between the actual value and the actual value is small.

  The target values of the MOS index and the MBA index do not necessarily have the same score distribution, but in this embodiment, the target value for 2015 is set so that the balance between the MOS index and the MBA index can be intuitively grasped. The same 300 points are set. That is, the target value of the MBA index and the target value of the MOS index are set to 50 points, 100 points, 150 points, 200 points, 250 points, and 300 points from 2010 to 2015, respectively.

  On the other hand, it is assumed that the actual value of the MOS index has achieved the target from FY2010 to FY2011, but the actual value of the MBA index is 90 points, which is below the target value of 100 points.

  If this situation continues, the actual value of the MBA index will be lower than the target value in the next year, and the actual value of the YK value will deviate from the target value. In order to reduce the divergence of the value, that is, to issue a warning so as to revise the execution plan, or after a predetermined period, for example, to reduce the divergence between the actual value of the YK value for the next year and the target value, That is, the MBA index target value and the MOS index target value are changed so that the YK value reaches the target value.

  For example, as described above, the actual value of 2012 is predicted based on the actual value of 2010 to 2011, and if the difference between the predicted actual value and the target value is less than a predetermined value (threshold), the target value is If it is not changed and is equal to or greater than a predetermined value, a warning is issued or the target value of the MBA index, the target value of the KAITEKI index, and the target value of the YK value are changed. Alternatively, both the target value change and the warning are performed.

  As a result of issuing the warning, the execution plan is reviewed, and if it is determined that the target value does not need to be changed, the target value does not need to be changed. As a method of changing the target value when it is determined that it is difficult to achieve the target value even with the result of reviewing the execution plan, for example, a method as shown in FIG. 41 can be considered.

  First, the prediction unit 128 compares the actual value of the YK value obtained by the evaluation unit 123 with the target value of the YK value, whether the actual value is below the target value, and whether this difference (absolute value) is greater than or equal to the threshold L1. If the difference between the actual value of the YK value and the target value is greater than or equal to the threshold value L1 (S51, Yes), the prediction unit 128 proceeds to the next step S52 and continues the correction process. If this difference is less than the threshold value L1, the process is terminated.

  In step S12, the prediction unit 128 predicts a combination of an MBA index value (hereinafter also referred to as a predicted value) that becomes a YK value after a predetermined period and a predicted value of the MOS index (S52).

  In the case of FIG. 29, the prediction unit 128 obtains an increment (change amount) of the MBA index for one year from 2010 to 2011 (40 points), and after a predetermined period, for example, one year later, the 2012 MBA index. Is added to the MBA index (90 points) in 2011 for a predetermined period (1 year in this example), and the predicted value Pa of the MBA index in 2012 is calculated as 130 points.

  Similarly, for the MOS index, the prediction unit 128 obtains an increase (change amount) of the MOS index for one year from 2010 to 2011 (50 points), and after a predetermined period, for example, one year later in 2012 The MOS index score is calculated by adding a change amount for a predetermined period (1 year in this example) to the MOS index (100 points) in 2011, and calculating the predicted value Pb of the MOS index in 2012 as 150 points.

  Next, the prediction unit 128 compares the predicted value of the MBA index and the predicted value of the MOS index after the predetermined period obtained in the previous stage with the target value of the MBA index and the target value of the MOS index after the predetermined period, respectively, Then, the difference obtained by subtracting the predicted value is obtained, and it is determined whether either the difference between the target values or the difference between the MOS indexes is equal to or greater than a predetermined value (threshold value) L2 (S53).

  In the example of FIG. 29, a difference (20 points) between the predicted value Pa of the MBA index and the target value Ga is obtained, and the difference of 20 points is compared with a predetermined value L2. In this example, the predetermined value L2 is 15 points, and it is determined that it is difficult to achieve the initial target value of 150 points by making the difference of 20 points equal to or greater than the predetermined value, that is, recovering the difference of 20 points.

  Similarly, a difference (0 point) between the predicted value Pb of the MOS index and the target value Gb is obtained, and this difference 0 point is compared with a predetermined value L2. In this example, the difference 0 point is less than the predetermined value, and it is determined that no correction process is necessary. As a result, if either the MBA index difference or the MOS index difference is equal to or greater than the predetermined value (Yes in S53), the process proceeds to S54.

  In S54, the prediction unit 128 changes the MBA index target value and the MOS index target value after a predetermined period based on the MBA index difference and the MOS index difference. Then, the output unit outputs the target value of the MBA index after the change, the target value of the MOS index, and the target value of the YK value based on them (S55). On the other hand, when the difference is less than the threshold value L2 in step S53 (S53, No), the output unit reads: “At the current pace, the MBA index and the MOS index after a predetermined period become the predicted values Pa and Pb, and the target Ga, A warning that the target cannot be achieved is output, such as “Gb cannot be achieved” (S56).

  The target correction process by the prediction unit 128 is performed by the input / output port 14 in accordance with a program developed in an executable state on the main memory by the evaluation apparatus (computer) 1 having the hardware configuration illustrated in FIG. And the information input from the CCU 15 and the information read from the storage unit 13 are calculated.

  Next, the target changing process in step S54 will be specifically exemplified. The target change process is not particularly limited as long as the difference between the target value and the predicted value is small, and any method may be used. In this example, one of the MBA index and the MOS index, the difference of which is greater than or equal to L2, is lowered and the other target is increased, thereby changing the target value to be easily achieved. For example, when the difference of the MBA index is 20 points as described above, a value (10 points) obtained by multiplying this difference by a predetermined coefficient, for example, 0.5 is added to the MOS index target value Gb, and the MBA index target This value is subtracted from the value Ga. That is, the target value Gc of the MBA index after the change in 2012 is 140 points, and the target value Gd of the MOS index is 160 points. Thereby, the feasible target value based on the results of 2011 is reset, and the YK value of 2012 is able to achieve the target value of 300 points by carrying out corporate activities aiming at this.

  On the other hand, when the difference of the MOS index is equal to or greater than L2 (not shown), a value obtained by multiplying this difference by a predetermined coefficient, for example, 0.5 is added to the target value Ga of the company performance, and the target value Gb of the MOS index is used. Decrease the value. Thereby, even when the MOS index does not reach the target, the target Gd of the MOS index is lowered, the target value Gc of the company performance is changed to be higher, and the target value of the YK value can be easily achieved.

  In the above example, the coefficient to be multiplied by the difference is set to 0.5. However, the present invention is not limited to this, and the coefficient may be another value, or may be dynamically changed based on other factors. For example, the coefficient may be changed based on an economic trend index.

  Specifically, when the business performance does not reach the target and the target value of the MOS index is changed to a high value, when the economy is worsening based on the economic trend index, the predetermined coefficient is corrected and the target value of the MOS index The value to be added to is increased, and the value to be added to the target value of the MOS index is reduced in the phase of economic expansion. The business trend index is input via the input receiving unit every predetermined period and stored in the storage unit 13, and the prediction unit 128 reads the business trend index from the storage unit 13 and uses it.

As the economic trend index, a diffusion index (DI) or a composite index may be used. Also, each leading index may be used or a matching index may be used.

For example, when the company performance does not reach the target, a predetermined coefficient k to be multiplied by this difference is set as k = 1−1.
DI. That is, the predetermined coefficient k is 0.5 when DI is 50%, the predetermined coefficient k is 0.3 when DI is 70%, and the predetermined coefficient k is 0.6 when DI is 40%. .

  On the other hand, when the MOS index does not reach the target and the target value of the MBA index is changed to a high value, when the economy is expanding based on the economic trend index, the above-mentioned predetermined coefficient is corrected and added to the target value of the MBA index When the economy is worsening, the value added to the target value of the MBA index is reduced.

  For example, the predetermined coefficient k multiplied by the difference of the MOS index is k = DI. That is, if DI is 70%, a value obtained by multiplying the MOS index difference by 0.7 is added to the MBA index, and if DI is 30%, a value obtained by multiplying the MOS index difference by 0.3 is used as the MBA index. Add.

  Thus, the possibility of achieving the target can be increased by dynamically changing the value of the predetermined coefficient k in accordance with the business trend index. For example, if DI exceeds 50%, it is an expansion phase of the economy, so growth of MBA index can be expected. Therefore, by increasing the ratio of MBA index when changing the target, the possibility of achieving the target is increased. Can be increased. Also, if the DI is less than 50%, the economy is in a worsening phase, so the growth of the MBA index cannot be expected so much. By reducing the ratio of the MBA index when changing the target, it is possible to achieve the target. Can be increased. Thereby, a target value can be set with high accuracy, and the accuracy as an evaluation apparatus for corporate activities is increased.

  The target value may be changed in conjunction with the stock price. For example, when the correlation between the MOS index and the stock price and the correlation between the MBA index and the stock price are defined in advance, and the target value of the MOS index is changed, the fluctuation amount of the stock price corresponding to the difference of the MBA index is obtained. The target value of the MOS index is changed so that the fluctuation amount of the stock price can be obtained. Note that the stock price is input via the input receiving unit every predetermined period and stored in the storage unit 13, and the prediction unit 128 reads the stock price from the storage unit 13 and uses it.

  For example, each time the actual value of the MOS index is announced, the actual value of the MOS index and the stock price after the announcement are accumulated. FIG. 42 is a diagram showing the correlation between the MOS index and the stock price. Generally, there is a positive correlation between the MOS index and the stock price. When the MOS index increases, the stock price increases. When the MOS index decreases, the stock price also decreases. Therefore, as shown in FIG. 32, the actual value of the MOS index and the stock price after the announcement are accumulated, and the correlation is defined based on the fluctuation amount ΔKa of the MOS index and the fluctuation amount ΔSq of the stock price.

For example,
Stock price fluctuation amount ΔSq = MOS index fluctuation amount ΔKa × coefficient f + constant α
The relational expression is defined as follows.

  Similarly, the stock price is also related to the MBA index. For example, if the MBA index increases, the stock price may increase, and if the MBA index decreases, the stock price may also decrease. Therefore, the relationship between the stock price and the MBA index is also defined in advance and stored in the storage unit 13.

  For example, when the company performance does not reach the target, the prediction unit 128 refers to the storage unit 13 and determines the stock price fluctuation amount ΔSq corresponding to this difference from the relationship between the MBA index and the stock price, that is, the MBA by this difference. Find the stock price that increases when the index increases.

Further, the predicting unit 128 obtains a MOS index fluctuation amount ΔKa corresponding to the stock price fluctuation amount ΔSq based on the above relational expression, and adds this fluctuation amount ΔKa to the MOS index target value so as to increase it. Further, the target value of the MBA index may be changed to be lower by the amount that the target value of the MOS index is increased. In this way, when the company performance does not reach the target, the target value of the MOS index is changed to a higher value based on this difference to increase the actual value higher than the original target, and the MBA index is encouraged to increase the stock price. An environment where it is easy to increase can be created, and the difference between the target value of YK value and the predicted value can be reduced.

  On the other hand, when the MOS index does not reach the target, the prediction unit 128 refers to the storage unit 13 to determine the stock price fluctuation amount ΔSq corresponding to this difference from the relationship between the MOS index and the stock price. Find the stock price that increases when it increases.

  Further, the prediction unit 128 obtains a fluctuation amount of the MBA index corresponding to the fluctuation amount ΔSq of the stock price based on the correlation between the stock price and the MBA index, and adds this fluctuation amount to a target value of the MBA index to be high. In addition, the target value of the MOS index may be changed to a lower level by increasing the target value of the MBA index. As described above, when the MOS index does not reach the target, the target value of the MBA index is changed to a higher value based on this difference to increase the actual value higher than the initial target, and the decrease in the MOS index is compensated for. The deviation between the target value and the predicted value can be reduced.

  Thus, by associating the MOS index and the MBA index via the stock price and determining the amount of change of the target value in a complementary manner, the divergence between the target value of the YK value and the predicted value can be reduced. The accuracy as an evaluation device increases.

  Note that the change of the target value so that the difference between the actual value of the YK value and the target value becomes small is usually made based on the past results of each index. Specifically, based on past performance, the target values of the sustainability index, health index, and comfort index are taken into account by taking into account the cost fluctuation, load fluctuation, and the contribution to the YK value due to the change in the target value. As a result, the change is made so that the difference between the actual value and the target value of the MOS index becomes small. Similarly, also for the MBA index, the target value is changed based on the past results so that the difference between the actual value of each index and the target value becomes small. Considering these results comprehensively, the target value of the YK value indicated by the combination of the target value of the MBA index and the target value of the MOS index is so small that the deviation from the actual value is based on the past results. Is set.

  In the change of the target value, the distribution of the target value of the MBA index and the target of the MOS index is changed without changing the target value of the YK value, but there may be an option of changing the target value of the YK value. .

  For example, if the difference between the MBA index and the MOS index is less than the threshold L2 in step S53, it is determined that the MBA index target value and the MOS index target value do not need to be changed, and the YK value target value is changed. In this case, the predicted value Pc of the YK value is obtained from the predicted value Pa of the MBA index and the predicted value Pb of the MOS index, and the target value Ge of the YK value after a predetermined period is changed to the predicted value Pc.

  If any of the differences between the MBA index and the MOS index is greater than or equal to a predetermined value (threshold value L3, L3> L2) in step S53, the target value for the YK value is set together with the target value for the MBA index and the target value for the MOS index. change.

  For example, if the threshold L3 is 30 points, the MBA index predicted value Pa in 2012 is 110 points, and the MOS index predicted value Pb is 150 points, the MBA index difference is 40 points, which exceeds the threshold L3. Therefore, the target value of the MBA index and the target value of the MOS index to be changed are determined with the 30 points of the threshold L3 as the upper limit and the difference of the MBA index as 30 points. That is, a value (15 points) obtained by multiplying the MBA index difference 30 points by the predetermined coefficient 0.5 is added to the MOS index target value Gb ′, and this value is subtracted from the MBA index target value Ga ′. Here, the target values Ga ′ and Gb ′ are values obtained by subtracting the value exceeding the difference threshold L3 from the initial target values Ga and Gb.

Target value Ga ′ = original target value Ga− (difference−threshold L3)
= 150- (40-30)
Target value Gb ′ = original target value Gb− (difference−threshold value L3)
However, when the difference does not exceed the threshold value, the target values Ga ′ and Gb ′ are set to the same values as the initial target values Ga and Gb.

  Accordingly, the MBA index target value Gc for 2012 is changed to 125 points, and the MOS index target value Gd is changed to 165 points. And YK value Ge290 point is calculated | required from these target values Gc and Gd, and it changes.

  Then, the prediction unit 128 outputs the MBA index target value GC, the MOS index target value Gd, and the YK value Ge after the change (S15).

[Correction process 2]
The prediction unit 128 predicts the growth of the MBA index target and the MOS index from the transition of the actual value of the MBA index in the past predetermined period and the transition of the actual performance of the MOS index in the past predetermined period. The MBA index target and the MOS index target (distribution) are set so that the YK value after a predetermined period of time coincides with the target value.

  In the example of FIG. 29, the MBA index increment from 2010 to 2011 is 40 points, the MOS index increment is 50 points, and the MOS index has a larger increment. That is, the MOS index can be expected to grow. Therefore, when the correction is made, the predicted value of the actual value of the MOS index in 2012 is obtained, and this predicted value is multiplied by a predetermined coefficient to obtain a new target value.

  For example, the actual value in 2012 is predicted to be 150 points, and this is multiplied by a predetermined coefficient, and the new target value is set to 160 points to correct the MOS index target value. Then, when the corrected MOS index target value is 160 points, the MBA index target value for achieving the YK value target value of 300 points is determined as 140 points and corrected.

[Correction process 3]
The prediction unit 128 may reset the target in consideration of practical ease of achievement of each item. For example, if the CO2 reduction target cannot be achieved with regard to the greenhouse gas of the sustainability index, the reduction target can be achieved by making capital investment, but there is a problem that it takes a lot of cost, and it is difficult to achieve.

  On the other hand, regarding the comfort index, bringing the ratio of management posts, which is employee satisfaction, close to 1: 1 is low in cost and easy to achieve if there are appropriate personnel.

  Therefore, the target value is corrected by preliminarily digitizing the achievability of each item and holding it in a table or the like, selecting an item with high achievability and achieving it ahead of schedule (next year).

For example, if the CO2 reduction target cannot be achieved, the goal is to bring the male / female ratio of management posts closer to 1: 1 instead. For example, if the reduction of CO2 is achieved,
The ratio between the profit recorded in the previous fiscal year and the required capital investment is input, and if this ratio is equal to or greater than a predetermined value, it is determined that the item can be achieved, and if it is less than the predetermined value, it is determined that the item cannot be achieved. Also, if it is an item that brings the management post to a male / female ratio close to 1: 1, the number of people that can be promoted to the management post from the personnel database is read by gender, and whether or not the male / female ratio can be made close to 1: 1. judge.

When selecting an achievable item, the item to be selected may be determined according to the score allocated to each item. For example, 20 points are achieved when CO2 reduction is achieved, 10 points when the gender ratio approaches 1: 1, and 10 points when the average overtime is reduced. If CO2 reduction cannot be achieved, the gender ratio is 1: 1. The goal is modified to compensate by achieving items that are closer and items that reduce average overtime hours.

  Thus, by changing the target value of the next year, the actual value of the next year can be easily matched with the target value.

  In this example, the target is set according to easy achievement, but the present invention is not limited to this, and the target may be reset according to importance. For example, if the importance of each item (subdivision index) is digitized in advance and stored in a table, etc., the target value can be corrected by selecting the item with high importance and achieving it ahead of schedule (next year) good.

[Correction process 4]
As a result of calculating the MOS index as described above, if the target value is not reached, further investment can be made to increase the achievement rate of the MOS index in the next fiscal year and make corrections.

  FIG. 32 is a diagram showing the predicted achievement rates of the sustainability index, health index, and comfort index, and FIG. 33 is a graph showing the transition of the predicted achievement rates of FIG.

  As shown in FIG. 32, score distribution, expected achievement rate, correction cost, and certainty of improvement are set for each detailed item of each index, and the operator inputs these as target values to the evaluation apparatus 1, and the evaluation apparatus 1 Is stored in the storage unit 13 as a data table in which the detailed items of each index are associated with parameters such as achievement rate, correction cost, reliability of improvement, and the like. That is, the storage unit 13 of this example also serves as a parameter storage unit.

  In this example, as shown in FIG. 32, target values (expected achievement rate or score), correction cost, and certainty of improvement are set for each detailed item of each index, but sustainability index, health index, comfort index You may set for every arbitrary unit of each parameter | index, such as for each parameter | index, or each item S-1 to S-3, H-1 to H-3, and C-1 to C-3 of each parameter | index.

  In this example, S-1-1 of the detailed items in the sustainability index is a reduction in the emission of environmentally hazardous substances, S-1-2 is a reduction in CO2 through the product, and S-2-1 is a renewable raw fuel. S2-2 is reduction of the use of rare metals, S-2-3 is resource saving and energy saving, S-3 is strengthening CSR activities through procurement of raw materials and materials.

  In addition, H-1 which is a detailed item in the health index is a contribution to disease healing (reciprocal of treatment satisfaction x number of patients), and H-2 is a contribution to improvement in QOL (disease with low treatment satisfaction (cancer is difficult to cure). Increase in the range of products covered by drugs (expansion of new drugs, indication expansion, addition of dosage forms, etc.)), H-3-1 contributes to prevention (number of vaccine administration), H-3-2 Contributes to early detection (number of tests, number of diagnoses).

  Furthermore, C-1-1 of detailed items in the comfort index is sales of comfort products (products that provide comfort), C-1-2 is the rate of new product (ratio of new products), and C-2-1 is external. Ranking improvement in company ranking survey, C-2-2 is improvement of employee satisfaction (paid leave acquisition rate, female manager ratio, etc.), and C-3 is suppression of accident occurrence rate.

  When the evaluation unit 123 calculates the MOS index as described above and does not reach the target value shown in FIG. 32, the prediction unit 128 adds the additional investment for improving the MOS index as shown in FIG. Ask for a plan.

  First, the prediction unit 128 reads the amount of profit from the actual value of the MBA index stored in the storage unit 13, and determines the total amount of this profit or a predetermined ratio as the investment amount (S60).

  Next, the prediction unit 128 selects a detailed item of an index to be improved according to a predetermined selection condition (S62). Here, the predetermined selection conditions include, for example, a low correction cost, a small variation in improvement certainty, and an expected improvement result not exceeding a predetermined value of the target value.

  Further, the prediction unit 128 obtains an amount necessary for improving the achievement rate or the score of the selected item of the selected index by a predetermined unit, and subtracts this from the investment amount (S63). The predetermined unit can be arbitrarily set, for example, 0.5%, 1%, 3%, etc. for the achievement rate, 0.5 points, 1, 5 points, etc. for the score. For example, when the index S-1-1 is 16 points (80%), to improve by 1 point as a predetermined unit and to 17 points, the distribution is 20 points, so it is necessary to achieve an achievement rate of 85% is there. Therefore, the cost of 5 billion yen to improve the achievement rate of 5% is subtracted from the investment amount. In addition, if it improves 0.5% as a predetermined unit, 500 million yen will be subtracted from the investment amount if it will improve 3%.

  Then, the prediction unit 128 determines whether or not the investment amount has been eliminated by the subtraction, and when the investment amount remains (S64, No), determines whether or not the MOS index has reached the target value ( S65).

  If the MOS index does not reach the target value even if a predetermined unit achievement rate or score is added to the detailed item of the index selected in step S22 (S65, No), the process returns to step S62, and steps S62 and S63 are repeated. When the MOS index reaches the target value by repeating this (S65, Yes), the prediction unit 128 outputs a list of the detailed items of the index selected in step S22 and the investment amount of the detailed items as a report ( S66), the process is terminated. Here, the output includes display on a display device, printing on a paper medium by a printer, transmission by another computer, and the like.

  FIG. 35 is an explanatory diagram of processing for selecting an index to be improved according to the selection condition in step S62.

  First, each index set, that is, a sustainability index set Si = {S-1-1, S-1-2, S-2-1, S-2-2, S-2-3, S-3}. , Health index set Hi = {H-1, H-2, H-3-1, H-3-2}, comfort index set Ci = C-1-1, C-1-2, C-2 -1, C-2-2, C-3} are excluded from those not to be improved (S201). For example, an object that reaches a predetermined number of times such as 1.2 times or 1.4 times the target value is excluded. Further, when the investment amount of each of the sustainability index, the health index, and the comfort index reaches a predetermined number of times the investment amount of other indexes, this index is excluded.

  Of the remaining indices not excluded in S201, the index with the lowest correction cost is selected (S202). In order to distribute the investment amount in a balanced manner between the sustainability index, the health index, and the comfort index, as shown in FIG. 34, when the index selection (S62) and the investment amount subtraction (S63) are repeated. , Change the set to select the index in order. For example, if the indicator with the lowest correction cost is selected from the set of sustainability indicators, the next indicator to be repeated will select the indicator with the lowest correction cost from the set of health indicators, and the next time it will be repeated, The index with the lowest correction cost is selected from the set.

If a plurality of indicators with the same correction cost are selected in step S202, the one with the smallest deviation in improvement certainty is selected (S203).

As a result, each index can be selected in a well-balanced manner, and additional investment can be appropriately allocated.
In order to improve the MOS index closer to the target value in this way, by outputting a report showing how much additional investment should be made for which index, support for determining the management policy for the next fiscal year will be provided. Can do.

  Further, by repeating the allocation of the additional investment for each predetermined unit according to the predetermined selection condition, the additional investment can be optimally allocated within the profit range.

  In this example, the report is output only when the target can be achieved within the investment amount (S65, Yes). However, when the investment amount is exhausted (S64, Yes), the process proceeds to step S66 and the above-described step is performed. A report may be output. Thereby, support for efficiently allocating a small investment amount can be performed.

[Correction process 5]
In this example, compared with the correction process 4 described above, a process in which an operator inputs a desired reliability and determines an investment distribution based on the cost when correction is performed with the reliability is different.

  FIG. 36 is an explanatory diagram of the correction process 5, and FIG. 37 is an explanatory diagram of the index selection process to be corrected in FIG.

  First, the prediction unit 128 reads the amount of profit from the actual value of the MBA index stored in the storage unit 13, and determines the total amount of this profit or a predetermined ratio as the investment amount (S60).

  The prediction unit 128 displays the investment amount on a display device and displays a message prompting the input of the reliability (P). When the operator operates the input device and inputs the reliability (P), the prediction unit 128 receives this and stores it in the storage unit 13 (S61).

  Next, the prediction unit 128 selects a detailed item of an index to be improved according to a predetermined selection condition (S62). Here, the predetermined selection condition is to obtain the cost of each index according to the reliability (P) input as described later, and to select the one with the low cost.

  Further, the prediction unit 128 obtains an amount of money required to improve the achievement rate or score of the indicator by a predetermined unit using the cost of the selected indicator, and subtracts this from the investment amount (S63).

  Then, the prediction unit 128 determines whether or not the investment amount has been eliminated by the subtraction, and when the investment amount remains (S64, No), determines whether or not the MOS index has reached the target value ( S65).

  If the MOS index does not reach the target value even if the achievement rate or score in a predetermined unit is added to the detailed item of the index selected in step S62 (S65, No), the process returns to step S62, and steps S62 and S63 are repeated. When the MOS index reaches the target value by repeating this process (S65, Yes), the prediction unit 128 outputs a list of detailed items of the index selected in step S62 and the amount of investment in the detailed items as a report ( S66), the process is terminated. Here, the output includes display on a display device, printing on a paper medium by a printer, transmission by another computer, and the like.

  FIG. 37 is an explanatory diagram of processing for selecting an index to be improved according to the selection condition in step S62.

  First, each index set, that is, a sustainability index set Si = {S-1-1, S-1-2, S-2-1, S-2-2, S-2-3, S-3}. , Health index set Hi = {H-1, H-2, H-3-1, H-3-2}, comfort index set Ci = C-1-1, C-1-2, C-2 -1, C-2-2, C-3} are excluded from those not to be improved (S211). For example, an object that reaches a predetermined number of times such as 1.2 times or 1.4 times the target value is excluded. Further, when the investment amount of each of the sustainability index, the health index, and the comfort index reaches a predetermined number of times the investment amount of other indexes, this index is excluded.

  For the remaining indexes not excluded in S211, the correction cost Co (FIG. 32) is read from the database in the storage unit 13 (S212). For example, in the example of FIG. 32, the correction cost Co of the index S-1-1 is 1 billion yen per 1%.

  Further, an increment rate Fi corresponding to the input reliability (P) is determined for the correction cost Co of each index (S213).

  At this time, the increment rate Fi can be obtained by a probability density function as shown in FIG. In FIG. 38, the horizontal axis represents the increment rate Fi, and the value obtained by integrating the area of the graph represents the reliability (P). That is, the probability of an increment rate of 1.0 is the lowest, and the reliability increases as the increment rate increases. In the example of FIG. 38, the increment rate Fi with a reliability of 68% is 1.2 times, and the reliability with a reliability of 80% is 1.4 times.

  The increment rate Fi at the reliability (P) can be defined as follows.

  If f (x) is given by an empirical formula, the integral calculation may be performed according to Σf (xi) Δxi. If distribution data is stored in a table in the form of a histogram, the same calculation may be performed with the width of the horizontal axis of the histogram being Δxi and the number of samples being f (xi).

  FIG. 38 shows each index, for example, sustainability index S-1-1, S-1-2, S-2-1, S-2-2, S-2-3, S-3, health index H-. 1, H-2, H-3-1, H-3-2, comfort indicators C-1-1, C-1-2, C-2-1, C-2-2, C-3, etc. Example of collecting the fluctuation rate between the estimated cost predicted to improve a given unit and the cost actually required to improve the given unit, that is, the correction cost increment rate on the horizontal axis and the number of samples on the vertical axis It is. For example, the rate of change of the cost actually required with respect to the predicted cost in increments of 0.1, such as the horizontal axis 1 to 1.1, 1.1 to 1.2, 1.2 to 1.3. It is better to collect a sample number of the number of investment times and create a histogram. Then, a distribution function as shown in FIG. 38 may be obtained as a curve approximating the histogram.

  The distribution function may be obtained by an empirical formula (for example, a polynomial), or the histogram may be stored in the form of a table as it is.

  Further, data as shown in FIG. 38 can also be obtained from a budget amount for achieving the target index in various projects in the company and an actual calculation amount necessary for achieving the target index.

  Further, for an index similar to each index, a distribution function as shown in FIG. 38 can be obtained by accumulating experience values of the budget amount and the actual calculation amount for achieving the target.

  The prediction unit 128 may define this probability density function for each index in advance, and calculate the increment rate Fi using this probability density function, or an increment corresponding to the reliability (P) as shown in FIG. The rate Fi may be obtained in advance for each index, stored in the storage unit 13 as an increment rate table, and the increment rate Fi corresponding to the input reliability (P) may be read. Note that when an intermediate value of reliability stored in the increment rate table of FIG. 39 is input, values before and after that may be read from the increment rate table and calculated by linear interpolation.

  Next, the prediction unit 128 obtains a combined cost coefficient Cth for each index by multiplying the correction cost Co by the increment rate Fi (S214).

  Then, the prediction unit 128 selects the index having the lowest combined cost coefficient Cth from among the indices (S215). In order to distribute the investment amount in a well-balanced manner between the sustainability index, the health index, and the comfort index, as shown in FIG. 36, when the index selection (S22) and the investment amount subtraction (S23) are repeated. , Change the set to select the index in order. For example, when the index with the lowest combined cost coefficient Cth is selected from the set of sustainability indices, the next index to be repeated is to select the index with the lowest combined cost coefficient Cth from the set of health indices, and The index with the lowest combined cost coefficient Cth is selected from the set of comfort indices.

  Thereby, it is possible to accurately obtain an additional investment plan for achieving the target with a predetermined reliability.

  In the correction process 5, the probability density function is created for the distribution of sample values in the case of 1 times or more and the increment rate Fi is obtained. However, the increment rate calculation method is not limited to this, and other calculation methods are available. Also good. For example, as shown in FIG. 40, the distribution of the fluctuation value of the correction cost Co is accumulated from when it is less than 1 time (decrease) to when it exceeds 1 time (increase), and the distribution function is obtained. Then, from 1 / infinity to infinity, the distribution function is divided by the area obtained by integrating the distribution function to normalize to obtain the probability density function.

When the user specifies a desired reliability, for example, 80% reliability, the area of the range that increases from the decreasing range centered on the average value (median or 1 point) is The position of the horizontal axis that provides the reliability (for example, 0.8) is obtained. In the example of FIG. 40, the shaded range is 0.8.
The boundary of the integration range is located at a correction cost increment rate Fi (for example, 0.4 to 1.3) on the horizontal axis.

  Then, a value on the increasing side of the value (0.4) on the cost decrease side and the value (1.3) on the cost increase side of the incremental rate Fi of the correction cost is determined as the increment rate Fi. That is, the largest value (the value on the right side) of the fluctuation range is determined as the increment rate.

  In this way, the increment rate Fi may be calculated based on the distribution function, or the increment rate Fi of the correction cost with respect to the reliability is calculated in advance, and the reliability and the increment rate Fi are associated as shown in FIG. May be registered in the increment rate table.

In FIG. 40, the variation ratio (1 / infinity to infinity) with respect to the cost is used as the increment rate on the horizontal axis. However, instead of FIG. 40, the horizontal axis may be expressed as -100% to infinity% as the ratio of the fluctuation amount to the cost. For example, -20% is reduced by 20%, and + 300% is tripled. That is, in the sustainability index of FIG. 32, the correction cost is 800 million yen if -20%, and 3 billion yen if + 300%.

<Conversion by affiliated company>
When the company includes a plurality of related companies, a weight for each related company may be set, and an evaluation value for each related company may be converted into an evaluation value for the entire company according to the weight.

  FIG. 30 shows a concept in the case where the MOS index is used for evaluation of related companies constituting the entire company separately from the evaluation of the entire company.

  For the entire company, the sustainability index, health index, and comfort index are assigned the same weight, but the related companies that make up the entire company should have different weights for each index depending on the characteristics of the business. It should be noted that the composition ratio between the target value of the MBA index and the target value of the MOS index in the YK value may be different for the entire company and the related companies constituting the target value, but it is usually preferable to align them.

  Therefore, as shown in FIG. 30, although the total points of the entire company and the related companies constituting the same company are 300 points, the weight of each index is, for example, the related company A having a small health-related business weight, Affiliate company B, which has a health index of 150 points, a health index of 20 points, and a comfort index of 130 points, and the weight of the health-related business is large, the sustainability index is 50 points, the health index is 250 points, and the comfort index is 0 points For affiliated company C and affiliated company D, which do not have a health-related business, the sustainability index is 150 points, the health index is 0 point, and the comfort index is 150 points. Will be calculated.

  Apart from this, in order to clarify the contribution degree of each related company in the MOS index of the entire company, there is a case where a weight for each related company is determined. In this case, for example, in the sustainability index, the affiliated company A has 50 points, the affiliated company B has 10 points, the affiliated company C and the affiliated company D have 20 points, and a total of 100 points. It will be assigned in consideration of the business scale. An example is shown in FIG.

  In addition, it is possible to add the index values of affiliated companies to make an index for the entire company. However, the MOS index is correctly performed by integrating the results calculated for each index as shown in FIG. It is not preferable to add up the integrated MOS index values.

  As described above, according to the embodiment, the corporate activity can be appropriately evaluated based on the YK value indicated by the combination of the target value of the MBA index and the target value of the MOS index, thereby enabling a permanent corporate activity.

<Embodiment 6>
The sixth embodiment is different from the fifth embodiment described above in that the target is corrected according to the keyword, and the other configurations are the same. For this reason, the same elements are denoted by the same reference numerals and the description thereof is omitted.

  FIG. 47 is an explanatory diagram of the evaluation method of the sixth embodiment that is executed by the evaluation apparatus 1 that is a computer according to the evaluation program.

  When the evaluation apparatus 1 receives an activation instruction by a user operation or the like, the arithmetic processing unit 12 reads out and executes the evaluation program from the storage unit 13 and starts the process of FIG.

  First, the target receiving unit 121 receives input of MBA index, MOT index, MOS index target values and actual values up to the present time for a plurality of periods, in the present embodiment, from the first year to the fifth year. Store in the memory (step S410).

  Next, a keyword symbolizing the year to be evaluated is input (step S420). For example, data of newspapers issued in the current year is input, and words included in each headline are extracted and used as keywords. Alternatively, a predetermined number of search keywords in a desired field such as economy, environment, and technology are acquired from the search engine in descending order of frequency. As a result, a plurality of keywords (keyword group), such as DRAM, global warming, tablet terminals, smartphones, etc., which became a hot topic during the year are input.

  These keywords can be associated with the world situation, such as keywords that become a topic when environmental issues are attracting attention, and keywords that are used when economic conditions are severe. FIG. 45 is a diagram illustrating an example of a correspondence table between this situation and keywords.

  The evaluation unit 123 refers to the correspondence table and obtains a situation corresponding to the keyword group input in Step S420 (Step S430). For example, if it is a keyword related to environmental issues such as global warming, oil depletion, ozone hole, etc., it will be Situation 1, if it is a keyword related to economic stagnation, such as denomination, global stock price decline, Situation 2, shortage of researchers, clear generation, If the keyword is related to a decrease in technical capability such as hollowing out, the situation corresponding to the keyword, that is, the current situation is obtained as in situation 3.

  The target correcting unit 126 refers to the target correction table and obtains the ratio of the target corresponding to the current situation (step S440). FIG. 48 is a diagram illustrating an example of the target correction table. The target correction table associates the situation obtained in step 430 with the rate of correcting the target of the MBA index, the MOT index, and the MOS index.

  For example, if the situation obtained in step S33 is situation 1, referring to the target correction table, the MBA target is set to -10%, the MOT target is set to + 20%, and the MOS target is set to -10%. In the case of situation 3, referring to the target correction table, the MBA target is set to + 20%, the MOT target is set to -8%, and the MOS target is set to -12%. Thus, the target of each index is changed at a predetermined ratio according to the situation.

Then, the evaluation unit 123 obtains a divergence between the tip of the result vector 173 and the tip of the target vector 183 evaluated with the changed target, and determines whether the divergence is equal to or greater than a predetermined value (step S4).
50).

  If the divergence is greater than or equal to a predetermined value, the resource allocation setting unit 127 obtains, from the allocation table, a resource allocation corresponding to the index having the largest divergence between the actual value and the target value among the MBA index, the MOT index, and the MOS index (step S460).

  Then, the output control unit 124 draws the target vector and the actual result vector of the corporate value on the three-dimensional coordinates, and displays the warning 60 and the changed distribution ratio 67 on the display device as in FIG. 22 (step S470). On the other hand, if the difference between the target vector and the actual vector is less than the predetermined value in step S450, the target vector and actual vector of the corporate value are displayed without warning or redistribution (step S470).

  As described above, according to this embodiment, the target can be appropriately corrected according to the keyword.

<Others>
The present invention is not limited to the illustrated examples described above, and various modifications can be made without departing from the scope of the present invention.

  For example, the same effects as those of the above-described embodiment can be obtained even with the configurations described below. These components can be combined as much as possible.

(Appendix 1)
An enterprise value evaluation device,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active A target reception unit that receives an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to a MOS target vector, and an evaluation unit for obtaining a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector as a corporate value target vector;
An output control unit for drawing a target vector of the enterprise value on a three-dimensional coordinate formed by the MBA axis, the MOT axis, and the MOS axis;
Corporate value evaluation device with

(Appendix 2)
A performance reception unit for receiving inputs of MBA index results, MOT index results, and MOS index results;
The evaluation unit takes the actual value of the MBA index, the actual value of the MOT index, and the actual value of the MOS index on the MBA axis, the MOT axis, and the MOS axis, respectively, and the MBA from the origin to the actual value of the MBA index. A result vector, a MOT result vector from the origin to the result value of the MOT index, a MOS result vector from the origin to the result value of the MOS index, and a composition of the MBA result vector, the MOT result vector, and the MOS result vector Find the vector as the actual value vector of corporate value,
The enterprise value evaluation apparatus according to appendix 1, wherein the output control unit displays the enterprise value target vector and the enterprise value performance vector on the three-dimensional coordinates.

(Appendix 3)
The space where the MBA axis, the MOT axis and the MOS axis are all 0 or more is set as a management target space,
The evaluation unit determines whether the corporate value performance vector exists in the management target space or deviates from the management target space, and warns when the corporate value performance vector deviates from the management target space. The enterprise value evaluation apparatus according to appendix 2, which issues

(Appendix 4)
When the distance between the leading edge of the corporate value target vector and the leading edge of the corporate value actual vector deviates by a predetermined value or more, the difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index is For the largest index, the value of the resource set in advance for achieving the target is increased by a predetermined percentage, and the increased value is set to the value of the resource set in advance for the index with the smallest deviation, or the value of the resource. The enterprise value evaluation apparatus according to appendix 2 or 3, further comprising: a resource allocation setting unit that sets a resource allocation by reducing an index other than the index having the largest deviation and the index other than the smallest index from preset resource values. .

(Appendix 5)
A volume of a rectangular parallelepiped having sides on the MBA axis, MOT axis and MOS axis with the origin as a vertex and having the target vector of the enterprise value as a diagonal line is determined as a target volume, and the MBA is set with the origin as a vertex. A rectangular parallelepiped volume having axes on the axis, MOT axis, and MOS axis and having the actual value vector of the company value as a diagonal line is obtained as an actual volume, and whether or not the difference between the target volume and the actual volume is within a predetermined value is evaluated. The enterprise value evaluation apparatus according to any one of appendices 2 to 4, wherein:

(Appendix 6)
6. The corporate value according to any one of appendices 2 to 5, wherein the evaluation unit issues a warning when the actual value of the MBA index, the actual value of the MOT index, or the actual value of the MOS index is less than a threshold value. Evaluation device.

(Appendix 7)
The evaluation unit is configured such that the ratio of the actual value of the MBA index to the target value of the MBA index, the ratio of the actual value of the MOT index to the target value of the MOT index, or the actual result of the MOS index with respect to the target value of the MOS index. The enterprise value evaluation apparatus according to any one of appendices 2 to 6, wherein a value ratio is obtained as an achievement level.

(Appendix 8)
An enterprise value evaluation device,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active A target reception unit that receives an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
A result receiving unit that receives inputs of MBA index results, MOT index results, and MOS index results;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS An evaluation unit that obtains a composite vector of achievement vectors as an achievement vector of enterprise value, and obtains the enterprise value target vector and the enterprise value achievement vector for each of a plurality of evaluation periods that are evaluation periods in a predetermined unit, and
An output indicating the transition of the actual vector by drawing the target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis. A control unit;
Corporate value evaluation device with

(Appendix 9)
Among the plurality of evaluation periods, one evaluation period is set as a first evaluation period, and the next evaluation period after the first evaluation period is set as a second evaluation period.
When the distance between the tip of the actual value vector of the enterprise value and the tip of the target vector in the first evaluation period is more than a predetermined value,
Among the MBA index, the MOT index, and the MOS index in the first evaluation period, for an index having the largest divergence between the actual value and the target value, the resource value set in advance for achieving the target is increased by a predetermined percentage, and the divergence A resource allocation setting unit that reduces a resource value set in advance for an index having the smallest number, or a resource value set in advance for an index other than the index having the largest difference and the index having the largest deviation from the resource value. The enterprise value evaluation device according to attachment 8 provided.

(Appendix 10)
A situation information collection unit that obtains situation information about a situation from a predetermined information output source;
A storage unit storing a weight table that associates the length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis with the situation information;
A scale determining unit that obtains a length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis according to the situation information acquired by the situation information collection unit with reference to the weight table;
The scale determining unit determines a scale for each evaluation period by obtaining a length per one scale for the plurality of evaluation periods,
The evaluation according to appendix 9, wherein the output control unit draws the actual value vector of the company value in the plurality of evaluation periods on the same three-dimensional coordinate based on the scale for each evaluation period determined by the scale determination unit. apparatus.

(Appendix 11)
The resource allocation setting unit is set corresponding to the difference between the target value and the actual value of the MBA index, the difference between the target value and the actual value of the MOT index, and the difference between the target value and the actual value of the MOS index The evaluation apparatus according to appendix 4, 9, or 10, wherein the resource allocation is reset according to the weights assigned.

(Appendix 12)
The evaluation unit obtains a performance vector of the company value for a plurality of evaluation periods with different evaluation periods in a predetermined unit;
The corporate value of the corporate value according to any one of appendices 2 to 11, wherein the output control unit displays a line graph connecting vertices of the actual vector of the corporate value obtained for the plurality of evaluation periods on the three-dimensional coordinate. Evaluation device.

(Appendix 13)
The evaluation unit obtains a performance vector of the company value for a plurality of evaluation periods with different evaluation periods in a predetermined unit;
The volume of a rectangular parallelepiped having the MBA axis, the MOT axis, and the MOS axis as the apex and having the actual vector of the enterprise value as a diagonal is obtained as the actual volume, and the plurality of evaluation periods are obtained. The enterprise value evaluation apparatus according to any one of appendices 2 to 12, wherein the output control unit displays a transition of the actual volume.

(Appendix 14)
Threshold values are set on the MBA axis, the MOT axis and the MOS axis, respectively, a straight line from the origin to the threshold on the MBA axis, a straight line from the origin to the threshold on the MOT axis, and from the origin to the MOS A rectangular parallelepiped whose side is a straight line up to a threshold on the axis is set as a lower limit space, and the evaluation unit determines whether or not a tip of the enterprise value performance vector exceeds the lower limit space, and the enterprise value performance The enterprise value evaluation apparatus according to any one of appendices 2 to 13, wherein a warning is issued if the leading end of the vector does not exceed the lower limit space.

(Appendix 15)
The angle between the enterprise value actual vector and the MBA axis with the origin as a vertex, the angle between the enterprise value actual vector and the MOT axis with the origin as a vertex, or the enterprise value with the origin as a vertex 15. The enterprise value evaluation apparatus according to any one of appendices 2 to 14, wherein the evaluation unit issues a warning when an angle formed by a result vector and the MOS axis is a predetermined value or more.

(Appendix 16)
It has a goal calculator that calculates goals for each unit period,
The target calculation unit calculates a target value of the MOT index for each unit period up to a predetermined period based on the target value of the MOT index after the lapse of the predetermined period, and predetermined based on the target value of the MOS index after the lapse of the predetermined period. The target value of the MOS index for each unit period up to the period is calculated, the target value of the MBA index for each unit period up to the predetermined period is calculated based on the target value of the MBA index after the predetermined period has passed, and an arbitrary unit period 16. The enterprise value evaluation apparatus according to any one of appendices 1 to 15, wherein a target vector of the enterprise value is obtained from a target value of the MOT index, a target value of the MOS index, and a target value of the MBA index.

(Appendix 17)
The MOS index includes a sustainability index and a comfort index,
The MBA index includes at least one of operating profit achievement degree, ROA achievement degree, D / E ratio achievement degree, transformation progress, profit ratio per share, and market capitalization,
The corporate value of the corporate value according to any one of appendices 1 to 14, wherein the MOT index includes at least one of a degree of resource input to technological management, a degree of achievement of a period target of technological management activity, and a degree of achievement from technological management activity. Evaluation device.

(Appendix 18)
A method for evaluating corporate value,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active Receiving an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to a MOS target vector, and determining a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector as a corporate value target vector;
Drawing a target vector of the enterprise value on a three-dimensional coordinate formed by the MBA axis, the MOT axis, and the MOS axis;
A corporate value evaluation method executed by a computer.

(Appendix 19)
A step of receiving the actual value of the MBA index, the actual value of the MOT index, and the actual value of the MOS index;
The MBA index, the MOT axis, and the MOS axis take the actual value of the MBA index, the actual value of the MOT index, and the actual value of the MOS index, respectively, and the MBA actual vector from the origin to the actual value of the MBA index, the origin From the origin to the MOS index actual value is the MOS actual vector, and the MBA actual vector, the MOT actual vector and the combined MOS actual vector are the corporate values. As a result vector,
19. The enterprise value evaluation method according to appendix 18, wherein the enterprise value target vector and the enterprise value performance vector are displayed in comparison on the three-dimensional coordinates.

(Appendix 20)
The space where the MBA axis, the MOT axis and the MOS axis are all 0 or more is set as a management target space,
Supplementary note 18 that determines whether the corporate value performance vector exists in the management target space or deviates from the management target space, and issues a warning when the corporate value performance vector is out of the management target space 19. The corporate value evaluation method according to 19.

(Appendix 21)
When the distance between the leading edge of the corporate value target vector and the leading edge of the corporate value actual vector deviates by a predetermined value or more, the difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index is For the largest index, the value of the resource set in advance for achieving the target is increased by a predetermined percentage, and the increased value is set to the value of the resource set in advance for the index with the smallest deviation, or the value of the resource. The corporate value evaluation method according to appendix 19 or 20, wherein a step of setting resource allocation by reducing the index other than the index having the greatest deviation and the index other than the smallest index from preset resource values is executed.

(Appendix 22)
A volume of a rectangular parallelepiped having sides on the MBA axis, MOT axis and MOS axis with the origin as a vertex and having the target vector of the enterprise value as a diagonal line is determined as a target volume, and the MBA is set with the origin as a vertex. A rectangular parallelepiped volume having axes on the axis, MOT axis, and MOS axis and having the actual value vector of the company value as a diagonal line is obtained as an actual volume, and whether or not the difference between the target volume and the actual volume is within a predetermined value is evaluated. The corporate value evaluation method according to any one of appendices 19 to 21.

(Appendix 23)
23. The corporate value according to any one of appendices 19 to 22, wherein the evaluation unit issues a warning when the actual value of the MBA index, the actual value of the MOT index, or the actual value of the MOS index is less than a threshold value. Evaluation method.

(Appendix 24)
Achieve the ratio of the actual value of the MBA index to the target value of the MBA index, the ratio of the actual value of the MOT index to the target value of the MOT index, or the ratio of the actual value of the MOS index to the target value of the MOS index The corporate value evaluation method according to any one of appendices 19 to 23, which is calculated as a degree.

(Appendix 25)
A method for evaluating corporate value,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active Receiving an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Receiving the MBA index actual value, the MOT index actual value, and the MOS index actual value;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, the resultant vector of the MBA target vector, the MOT target vector and the MOS target vector is obtained as a target vector of corporate value, and further to the MBA axis, the MOT axis and the MOS axis,
The actual value of the MBA index, the actual value of the MOT index, and the actual value of the MOS index are taken, the MBA actual vector from the origin to the actual value of the MBA index, and the MOT actual result from the origin to the actual value of the MOT index. The vector, from the origin to the actual value of the MOS index is defined as a MOS actual vector, and the combined vector of the MBA actual vector, the MOT actual vector, and the MOS actual vector is obtained as an actual vector of corporate value. Obtaining a target vector of the corporate value and a performance vector of the corporate value for a plurality of evaluation periods having different periods,
The step of drawing the enterprise value target vector and the enterprise value actual vector obtained for the plurality of evaluation periods on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector When,
A corporate value evaluation method executed by a computer.

(Appendix 26)
Among the plurality of evaluation periods, one evaluation period is set as a first evaluation period, and the next evaluation period after the first evaluation period is set as a second evaluation period.
When the distance between the tip of the actual value vector of the enterprise value and the tip of the target vector in the first evaluation period is more than a predetermined value,
Among the MBA index, the MOT index, and the MOS index in the first evaluation period, for an index having the largest divergence between the actual value and the target value, the resource value set in advance for achieving the target is increased by a predetermined percentage, and the divergence The resource value set in advance for an index with the smallest number, or the value of the resource, and the value of the resource set in advance for an index other than the index having the largest difference and the index having the smallest deviation is described in appendix 25. Evaluation method of corporate value.

(Appendix 27)
The computer is
A storage unit storing a weight table that associates the length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis with the situation information;
Obtaining status information about the status from a predetermined information output source;
A step of referring to the weight table and obtaining a length per division of at least one of the MBA axis, the MOT axis, and the MOS axis according to the acquired situation information; and
For each of the plurality of evaluation periods, determine the scale for each evaluation period by determining the length per scale.
27. The evaluation method according to supplementary note 26, wherein the actual value vectors of the corporate value in the plurality of evaluation periods are each drawn on the same three-dimensional coordinates based on the scale for each evaluation period determined in the step.

(Appendix 28)
Depending on the difference between the target value and the actual value of the MBA index, the difference between the target value and the actual value of the MOT index, and the weight set corresponding to the difference between the target value and the actual value of the MOS index 28. The evaluation method according to appendix 21, 26, or 27, wherein the resource allocation is reset.

(Appendix 29)
For a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times, obtain a performance vector of the corporate value,
29. The enterprise value evaluation method according to any one of appendices 19 to 28, wherein a line graph that connects the vertices of the enterprise value performance vector obtained for the plurality of evaluation periods on the three-dimensional coordinates is displayed.

(Appendix 30)
For a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times, obtain a performance vector of the corporate value,
The volume of a rectangular parallelepiped having the MBA axis, the MOT axis, and the MOS axis as the apex and having the actual vector of the enterprise value as a diagonal is obtained as the actual volume, and the plurality of evaluation periods are obtained. 30. The enterprise value evaluation method according to any one of appendices 19 to 29, which displays a transition of the actual volume.

(Appendix 31)
Threshold values are set on the MBA axis, the MOT axis and the MOS axis, respectively, a straight line from the origin to the threshold on the MBA axis, a straight line from the origin to the threshold on the MOT axis, and from the origin to the MOS A rectangular parallelepiped whose side is a straight line up to a threshold on the axis is set as a lower limit space, and the evaluation unit determines whether or not a tip of the enterprise value performance vector exceeds the lower limit space, and the enterprise value performance 31. The corporate value evaluation method according to any one of appendices 19 to 30, wherein a warning is issued if the tip of the vector does not exceed the lower limit space.

(Appendix 32)
The angle between the enterprise value actual vector and the MBA axis with the origin as a vertex, the angle between the enterprise value actual vector and the MOT axis with the origin as a vertex, or the enterprise value with the origin as a vertex 32. The corporate value evaluation method according to any one of appendices 19 to 31, wherein a warning is issued when an angle formed between a performance vector and the MOS axis is equal to or greater than a predetermined value.

(Appendix 33)
Execute the step of calculating the goal for each unit period,
The target calculation unit calculates a target value of the MOT index for each unit period up to a predetermined period based on the target value of the MOT index after the lapse of the predetermined period, and predetermined based on the target value of the MOS index after the lapse of the predetermined period. The target value of the MOS index for each unit period up to the period is calculated, the target value of the MBA index for each unit period up to the predetermined period is calculated based on the target value of the MBA index after the predetermined period has passed, and an arbitrary unit period 33. The corporate value evaluation method according to any one of appendices 18 to 32, wherein a target vector of the corporate value is obtained from the target value of the MOT index, the target value of the MOS index, and the target value of the MBA index.

(Appendix 34)
The MOS index includes a sustainability index and a comfort index,
The MBA index includes at least one of operating profit achievement degree, ROA achievement degree, D / E ratio achievement degree, transformation progress, profit ratio per share, and market capitalization,
34. The corporate value of the corporate value according to any one of appendices 18 to 33, wherein the MOT index includes at least one of a degree of resource input to technological management, a degree of achievement of a period target for technological management activities, and a degree of achievement from technological management activities. Evaluation method.

(Appendix 35)
An enterprise value evaluation program,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active Receiving an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to a MOS target vector, and determining a composite vector of the MBA target vector, the MOT target vector, and the MOS target vector as a corporate value target vector;
Drawing a target vector of the enterprise value on a three-dimensional coordinate formed by the MBA axis, the MOT axis, and the MOS axis;
An evaluation program that causes a computer to execute.

(Appendix 36)
An enterprise value evaluation program,
MBA index target value that is an index that is calculated based on a predetermined value related to a company's business performance, MOT index target value that is an index that is calculated based on a predetermined value related to technological innovation, and a company is active Receiving an input of a target value of a MOS index, which is an index calculated based on a predetermined value related to social responsibility required above;
Receiving the MBA index actual value, the MOT index actual value, and the MOS index actual value;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS Obtaining a combined vector of performance vectors as a performance vector of corporate value, and obtaining a target vector of the corporate value and a performance vector of the corporate value, respectively, for a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times; and
The step of drawing the enterprise value target vector and the enterprise value actual vector obtained for the plurality of evaluation periods on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector When,
An evaluation program that causes a computer to execute.

1 Evaluation Device 12 Arithmetic Processing Unit 13 Storage Unit (Hard Disk)
14 I / O port 15 Communication control unit (CCU: Communication Control Unit)

Claims (11)

An enterprise value evaluation device,
An index that is calculated based on a predetermined value related to the company's business performance, including operating profit achievement, ROA achievement, D / E ratio achievement, transformation achievement, earnings per share, and market capitalization, Target value of MOT index including at least one of the target value of MBA index including at least one of the above, the degree of resource input to the technical management, the achievement degree of the period target of the technical management activity, the degree of achievement from the technical management activity, and the company Target value of MOS index including comfort index that is the degree of comfort contributed by corporate activities including satisfaction of stakeholder and sustainability index that defines the environmental impact of sustainable corporate activities A goal reception department that receives
A result receiving unit that receives inputs of MBA index results, MOT index results, and MOS index results;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS An evaluation unit that obtains a composite vector of achievement vectors as an achievement vector of enterprise value, and obtains the enterprise value target vector and the enterprise value achievement vector for each of a plurality of evaluation periods that are evaluation periods in a predetermined unit, and
A distribution table in which a difference between the target value and the actual value of the MBA index, a difference between the target value and the actual value of the MOT index, and a distribution ratio corresponding to the difference between the target value and the actual value of the MOS index is set A storage unit for storing
Among the plurality of evaluation periods, one evaluation period is set as a first evaluation period, the next evaluation period after the first evaluation period is set as a second evaluation period, and the tip of the actual value vector of the enterprise value in the first evaluation period The index having the largest difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the first evaluation period when the distance between the target vector and the tip of the target vector deviates by a predetermined value or more. The resource value set for achievement is increased based on the distribution ratio of the distribution table, and the resource value set in advance for the index having the smallest difference or the value of the resource and the difference is the largest A resource allocation setting unit that reduces a resource value set in advance for an index other than the index and the smallest index based on an allocation ratio of the allocation table and resets the value of each resource;
The target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods are drawn on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector. An output control unit for outputting a result of resetting by the resource allocation setting unit;
An enterprise value evaluation device comprising A situation information collection unit that obtains situation information about a situation from a predetermined information output source;
A storage unit storing a weight table that associates the length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis with the situation information;
A scale determining unit that obtains a length per scale of at least one of the MBA axis, the MOT axis, and the MOS axis according to the situation information acquired by the situation information collection unit with reference to the weight table;
The scale determining unit determines a scale for each evaluation period by obtaining a length per one scale for the plurality of evaluation periods,
2. The output control unit according to claim 1, wherein the output vector of the enterprise value in the plurality of evaluation periods is drawn on the same three-dimensional coordinate based on the scale for each evaluation period determined by the scale determination unit. Enterprise value evaluation device.   The weight table associates the situation information indicating the change of the situation with the scale ratio indicating the scale length after the change with respect to the length of the scale before the change, and the degree of achievement is highly variable. The corporate value evaluation apparatus according to claim 2, wherein a scale ratio that increases the length per scale is associated with the situation.   The weight table associates status information indicating a change in status with a scale ratio indicating the length of the scale after change with respect to the length of the scale before change, and the degree of difficulty of the change is low. The enterprise value evaluation apparatus according to claim 2 or 3, wherein a scale ratio for shortening a length per scale is associated with the situation. The evaluation unit obtains a performance vector of the company value for a plurality of evaluation periods with different evaluation periods in a predetermined unit;
The enterprise value according to any one of claims 1 to 4, wherein the output control unit displays a line graph that connects vertices of the actual vector of the enterprise value obtained for the plurality of evaluation periods on the three-dimensional coordinates. Evaluation device. The evaluation unit obtains a performance vector of the company value for a plurality of evaluation periods with different evaluation periods in a predetermined unit;
The output control unit draws a rectangular parallelepiped having the MBA axis, the MOT axis, and the MOS axis as a vertex with the origin on the three-dimensional coordinate as a vertex, and having the company value record vector as a diagonal line. The enterprise value evaluation apparatus according to any one of claims 1 to 5, wherein the enterprise value is displayed by displaying the volume, drawing the rectangular parallelepiped for the plurality of evaluation periods, and displaying the transition of the actual volume.   Threshold values are set on the MBA axis, the MOT axis and the MOS axis, respectively, a straight line from the origin to the threshold on the MBA axis, a straight line from the origin to the threshold on the MOT axis, and from the origin to the MOS A rectangular parallelepiped whose side is a straight line up to a threshold on the axis is set as a lower limit space, and the evaluation unit determines whether or not a tip of the enterprise value performance vector exceeds the lower limit space, and the enterprise value performance The enterprise value evaluation apparatus according to any one of claims 1 to 6, wherein a warning is issued if a leading end of the vector does not exceed the lower limit space.   The angle between the enterprise value actual vector and the MBA axis with the origin as a vertex, the angle between the enterprise value actual vector and the MOT axis with the origin as a vertex, or the enterprise value with the origin as a vertex The enterprise value evaluation apparatus according to any one of claims 1 to 7, wherein the evaluation unit issues a warning when an angle formed by a result vector and the MOS axis is equal to or greater than a predetermined value. It has a goal calculator that calculates goals for each unit period,
The target reception unit receives input of target values after a predetermined period of time for the MOT index, MOS index, and MBA index,
The target calculation unit divides the entire evaluation period from the start of evaluation until after the elapse of a predetermined period into unit periods, and calculates the target value of the MOT index for each unit period based on the target value of the MOT index after the elapse of the predetermined period Then, the target value of the MOS index for each unit period is calculated based on the target value of the MOS index after the lapse of the predetermined period, and the MBA index of each unit period is calculated based on the target value of the MBA index after the lapse of the predetermined period. A target value is calculated, and the target value of the MOT index in an arbitrary unit period, the M
The enterprise value evaluation apparatus according to any one of claims 1 to 8, wherein a target vector of the enterprise value is obtained from a target value of an OS index and a target value of the MBA index. A method for evaluating corporate value,
An index that is calculated based on a predetermined value related to the company's business performance, including operating profit achievement, ROA achievement, D / E ratio achievement, transformation achievement, earnings per share, and market capitalization, Target value of MOT index including at least one of the target value of MBA index including at least one of the above, the degree of resource input to the technical management, the achievement degree of the period target of the technical management activity, the degree of achievement from the technical management activity, and the company Target value of MOS index including comfort index that is the degree of comfort contributed by corporate activities including satisfaction of stakeholder and sustainability index that defines the environmental impact of sustainable corporate activities The step of receiving
Receiving the MBA index actual value, the MOT index actual value, and the MOS index actual value;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS Obtaining a combined vector of performance vectors as a performance vector of corporate value, and obtaining a target vector of the corporate value and a performance vector of the corporate value, respectively, for a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times; and
A distribution table in which a difference between the target value and the actual value of the MBA index, a difference between the target value and the actual value of the MOT index, and a distribution ratio corresponding to the difference between the target value and the actual value of the MOS index is set , One evaluation period of the plurality of evaluation periods is set as a first evaluation period, a next evaluation period of the first evaluation period is set as a second evaluation period, and the corporate value of the first evaluation period is An index having the largest difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the first evaluation period when the distance between the front end of the actual vector and the front end of the target vector deviates by a predetermined value or more. The resource value set to achieve the target is increased based on the distribution ratio of the distribution table, and the resource value set in advance for the indicator with the smallest deviation, or the resource value When a step of resetting the value of each resource by reducing the basis of the value of a preset resource for indicators other than the divergence is greatest indicators and the smallest index the allocation ratio of the allocation table,
The target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods are drawn on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector. Outputting the result of the resetting;
A corporate value evaluation method executed by a computer. An enterprise value evaluation program,
An index that is calculated based on a predetermined value related to the company's business performance, including operating profit achievement, ROA achievement, D / E ratio achievement, transformation achievement, earnings per share, and market capitalization, Target value of MOT index including at least one of the target value of MBA index including at least one of the above, the degree of resource input to the technical management, the achievement degree of the period target of the technical management activity, the degree of achievement from the technical management activity, and the company Target value of MOS index including comfort index that is the degree of comfort contributed by corporate activities including satisfaction of stakeholder and sustainability index that defines the environmental impact of sustainable corporate activities The step of receiving
Receiving the MBA index actual value, the MOT index actual value, and the MOS index actual value;
Three axes that pass through the origin and are orthogonal to each other are set. The three axes are the MBA axis, the MOT axis, and the MOS axis. The MBA axis, the MOT axis, and the MOS axis have the MBA index target value and the MOT index target. And the target value of the MOS index, the MBA target vector from the origin to the target value of the MBA index, the MOT target vector from the origin to the target value of the MOT index, and the target value of the MOS index from the origin Up to the MOS target vector, and the MBA target vector, the MOT target vector, and the combined vector of the MOS target vector are obtained as the corporate value target vector. Value, the actual value of the MOT index, and the actual value of the MOS index. The MBA performance vector up to the performance value, the MOT performance vector from the origin to the performance value of the MOT index, the MOS performance vector from the origin to the performance value of the MOS index, and the MBA performance vector, the MOT performance vector, and the MOS Obtaining a combined vector of performance vectors as a performance vector of corporate value, and obtaining a target vector of the corporate value and a performance vector of the corporate value, respectively, for a plurality of evaluation periods that are evaluation periods of a predetermined unit and different times; and
A distribution table in which a difference between the target value and the actual value of the MBA index, a difference between the target value and the actual value of the MOT index, and a distribution ratio corresponding to the difference between the target value and the actual value of the MOS index is set , One evaluation period of the plurality of evaluation periods is set as a first evaluation period, a next evaluation period of the first evaluation period is set as a second evaluation period, and the corporate value of the first evaluation period is An index having the largest difference between the actual value and the target value among the MBA index, the MOT index, and the MOS index in the first evaluation period when the distance between the front end of the actual vector and the front end of the target vector deviates by a predetermined value or more. The resource value set to achieve the target is increased based on the distribution ratio of the distribution table, and the resource value set in advance for the indicator with the smallest deviation, or the resource value When a step of resetting the value of each resource by reducing the basis of the value of a preset resource for indicators other than the divergence is greatest indicators and the smallest index the allocation ratio of the allocation table,
The target vector of the corporate value and the actual vector of the corporate value obtained for the plurality of evaluation periods are drawn on the three-dimensional coordinates formed by the MBA axis, the MOT axis, and the MOS axis to show the transition of the actual vector. Outputting the result of the resetting;
An evaluation program that causes a computer to execute.

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