JP2016134053A - Administration management support system, administration management support method, and administration management support program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an administration management support system capable of preparing a concrete financial statement conforming to a medium-to-long term plan, an administration management support method, and an administration management support program.SOLUTION: An administration management support system includes: a financial statement storage section 23 for storing an income statement in which each item is defined to be an input item into which a numeric value is input and a calculation item calculated according to the numeric value input into the input item; a conditioning section 213 for setting the numerical range of the numeric value input into the input item; and a simulation section 214 for calculating the calculation item according to the numerical range of the input item to calculate the income summary of a year included in a medium- to-long term plan.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a business management support system, a business management support method, and a business management support program that support the formulation of a medium- to long-term plan.

  The profit and loss statement represents the state of income and expenses of a company over a certain period, and it is decided to include a plurality of items such as sales, cost of sales, gross profit and the like. These items can further define detailed sub-items. For example, the cost of sales can be divided into work in process inventory, manufacturing cost, and the like.

JP 2008-71105 A

Nittsu System Co., Ltd., “Financial Accounting System”, [online], Nittsu System Co., Ltd. website, [Search on November 28, 2014], Internet <http://www.nittsusystem.co.jp/home/ ksb / index.asp>

  By the way, the budget plan for the next fiscal year is the plan for the year following the execution year, and there are many items that have already been finalized, and there are many items that are easy to predict even if they have not been finalized, so they are relatively easy to formulate. . On the other hand, a company's medium- to long-term plan predicts a considerable period from the time of formulation, and there are many factors that fluctuate during that period, making it difficult to formulate.

  Although Patent Document 1 and Non-Patent Document 1 describe the next plan, that is, the simulation of the budget for the next year, the idea of simulating the financial situation of the fiscal year included in the medium to long term plan, for example, according to the medium to long term plan is Not suggested.

  The present invention has been made to solve the above-mentioned problems, and its purpose is to provide a management management support system, a management management support method, and a management management support system capable of creating specific financial statements according to a medium- to long-term plan. To provide a business management support program.

  A business management support system that solves the above problems is a business management support system that supports the formulation of a medium- to long-term plan. Each item is calculated according to an input item in which a numerical value is input and a numerical value input in the input item. A profit and loss statement storage unit that stores a profit and loss statement defined in the calculation item, a condition setting unit that sets a numerical value range of a numerical value input to the input item, and the calculation item according to the numerical range of the input item And a simulation unit for calculating profit / loss for the fiscal year included in the medium- to long-term plan.

  According to the above configuration, when formulating a medium- to long-term plan, it is possible to set various conditions for a fiscal year included in the medium- to long-term plan, perform simulation, and create a profit and loss statement or the like.

The business management support system further includes an item setting unit for setting the input item and the calculation item, and the item setting unit is changed when at least one of the input item and the calculation item is changed to the other. It is preferable that an item related to the selected item can be redefined as the input item or the calculation item.
According to the said structure, it can simulate by changing conditions about various items of an income statement.

In the business management support system, it is preferable that the profit and loss statement has a hierarchical structure in which items can be expanded, and each item of each layer can be defined as the input item and the calculation item.
According to the above configuration, it is possible to reduce the trouble of inputting numerical values up to the detailed classification items of the income statement.

The present invention is also a business management support method executed by the business management support system.
Furthermore, the present invention is a business management program used for a business management support system, and is executed by being installed in a computer such as a server device.

  According to the above configuration, it is possible to prepare specific financial statements according to the medium- to long-term plan.

It is a block diagram which shows the outline of the system of this embodiment. It is a figure explaining the input item and calculation item of an income statement. (A) shows a default state, and (b) shows a state where input items are changed and calculation items are redefined. It is a transition figure of the screen displayed on the client terminal of the system of this embodiment. It is a flowchart which shows the plan process of FIG. It is a figure explaining the hierarchical structure of an income statement.

  Hereinafter, an embodiment in which a business management support system, a business management support method, and a business management support program are embodied will be described with reference to FIGS. In the present embodiment, in addition to managing the performance of a company and more specifically formulating a budget and a medium- to long-term plan for two to five years ahead, it is assumed that the financial situation up to the final year of the medium- to long-term plan is simulated To do.

As shown in FIG. 1, in this embodiment, a management server 20 (business management support system) connected to the client terminal 10 is used.
The client terminal 10 is a computer terminal used by employees and managers. The client terminal 10 includes an output unit and an input unit. The output unit is a means for outputting various types of information, and includes a display or the like. The input unit is a means for inputting various types of information, and includes a keyboard, a pointing device, a communication interface, and the like.

  The management server 20 is a computer system for managing the financial status of a company. The management server 20 includes a control unit 21, a performance information storage unit 22, a financial statement storage unit 23, and a plan information storage unit 24.

  The performance information storage unit 22 stores financial results such as past settlement information. Specifically, items such as sales, cost of sales, selling and general administrative expenses, operating income, extraordinary income, extraordinary loss, corporate tax, and net income are stored for each fiscal year. The performance information storage unit 22 may store settlement data for the entire company, or may store settlement data for each business department or branch in addition to the entire settlement data.

  The financial statement storage unit 23 stores financial statements such as a balance sheet (BS), a profit and loss statement (PL), a cash flow statement (CF) and the like every year. These financial statements can be created in accordance with the settlement data stored in the performance information storage unit 22.

  The plan information storage unit 24 sets a target value for each medium- to long-term year such as 2 years, 3 years, 4 years, 5 years ... ) Etc. are saved. For example, target values such as sales, return on assets (ROA), free cash flow (FCF), and net income for each fiscal year in the medium- to long-term plan are stored. In addition, financial statements such as the balance sheet (BS), income statement (PL), cash flow statement (CF), etc. for each year in the medium- to long-term plan are stored in accordance with this target value.

  The control unit 21 includes a control unit including a CPU, a RAM, a memory such as a ROM, and the like, and performs a process for managing a financial situation by executing a management management support program. Specifically, the control unit 21 functions as a target setting unit 211, an item setting unit 212, a condition setting unit 213, and a simulation unit 214.

  The target setting unit 211 sets a target value for each year when formulating a medium- to long-term plan. In the target setting unit 211, for example, target values such as ROA, FCF, sales, and net profit for each fiscal year included in the medium to long-term plan are set in the simulation unit 214. The target value is set in consideration of the management's vision, the life cycle of the products handled by the company, the timing of the next new product release, future capital investment, trends, the number of future employees, and the like.

  FIG. 2A shows the structure of the income statement, which is one of the three financial tables. Specifically, it is divided into items such as sales, cost of sales, selling, general and administrative expenses, non-operating income, non-operating expenses, extraordinary profits and extraordinary losses. The item setting unit 212 can change and set an input item as a calculation item or a calculation item as an input item among a plurality of items in the income statement. That is, when creating a profit and loss statement for the fiscal year included in the medium- to long-term plan, it is set to which item a numerical value is input. Then, when an input item is set, the item setting unit 212 defines a calculation item that is calculated according to a numerical value input to the input item according to a predetermined algorithm.

  The condition setting unit 213 can set conditions for input items. Specifically, a fixed value or a variable value, an upper limit value and a lower limit value, weighting, or the like can be set for the input item. For example, when target values are set for sales, ordinary profit, and FCF for the fiscal year included in the medium- to long-term plan, the upper limit value and the lower limit value of these target values are set. When the target value of sales is 10 billion yen, conditions can be set such that the upper limit is 12 billion yen and the lower limit is 9 billion yen. In addition, items such as sales value, ordinary profit, and FCF can be weighted. Thereby, the simulation according to each weighting can be performed.

  The simulation unit 214 performs a simulation to calculate each financial index according to the value of the input item set by the item setting unit 212 and the condition set by the condition setting unit 213. Specifically, the simulation unit 214 calculates the value of the calculation item according to the value of the input item and the condition of the input item, and completes the income statement. For this reason, the simulation unit 214 holds a relational expression of each calculation item. In the present embodiment, as will be described later, the simulation unit 214 hierarchizes each item included in the financial statements and holds data associated with each other using a relational expression. As a result, the simulation unit 214 creates a profit and loss statement for each year of the medium- to long-term plan as well as the present. In this case, the simulation unit performs the simulation in order from the year closest to the present, such as the next year, two years ahead, three years ahead, and so on.

Next, a management management support method using the above-described system will be described.
As shown in FIG. 3, when accessed from the client terminal 10, the management server 20 displays a main screen 31 on the monitor of the client terminal 10. Then, the main screen 31 can be moved to the application range setting screen 32. On the application range setting screen 32, a range to be simulated is set. For example, on the application range setting screen 32, it is possible to set whether the medium- to long-term plan to be developed is a sales plan or an expense plan, and to set a target year for simulation.

  Further, it is possible to move from the main screen 31 to the target plan update screen 33. In the target plan update screen 33, for example, a plan range for performing monthly prediction is set.

  Furthermore, it is possible to move from the target plan update screen 33 to the target plan analysis screen 34. On the target plan analysis screen 34, analysis for each segment can be performed. For example, analysis for each sales department or branch can be performed.

  From the main screen 31, it is possible to move to the PL screen 35, and from the PL screen 35, it is possible to move to the CF screen 36 and the BS screen 37. The PL screen 35 outputs a profit and loss statement (PL) generated according to the setting set on the application range setting screen 32. The CF screen 36 outputs a cash flow calculation statement that clarifies the monthly cash flow generated according to the settings set on the application range setting screen 32. The BS screen 37 outputs a balance sheet (BS) generated according to the settings set on the application range setting screen 32.

  Further, from the PL screen 35, it is possible to move to a general expense screen 38 for inputting general expenses, a personnel expense screen 39 for inputting personnel expenses, and a fixed asset screen 40 for inputting fixed assets.

  In the management server 20 as described above, the processing for supporting the execution year, the budget, and the medium- to long-term management is executed as follows. Specifically, the management server 20 performs processing for formulating a budget and a medium- to long-term plan for the next year.

  Specifically, the planning process will be described with reference to FIG. The control unit 21 of the management server 20 displays the three financial tables on the monitor of the client terminal 10 in step S1-1. Specifically, the control unit 21 reads out the past results from the result information storage unit 22, generates a balance sheet (BS), a profit and loss statement (PL), and a cash flow statement (CF). To display. Alternatively, the three financial tables may be read from the financial statement storage unit 23 and displayed on the client terminal 10. The three financial tables are created based on past results such as settlement data acquired from the result information storage unit 22.

  In step S1-2, the target setting unit 211 of the control unit 21 sets target values such as sales, return on total assets (ROA), free cash flow (FCF), and net profit. Here, as a variable system, real numbers such as sales can be set for real number analysis. Also, for ratio analysis, return on assets (ROA), year-on-year comparison, proration rate (real number), proration rate ( The ratio can be set. These settings can be made on the application range setting screen 32. Here, the target value set by default is set based on, for example, past results. In step S1-3, the target setting unit 211 performs weighting processing such as sales-oriented and profit-oriented. As a result, the simulation unit 214 performs simulation for plans with different weights. Thereby, the user can make a comparative study by looking at the simulation results of a plurality of conditions. The simulation is performed in order from the next year, such as the next year, two years ahead, three years ahead, and so on. That is, the evaluation for the next year is simulated on the assumption of the evaluation for the previous year.

  In step S1-4, the item setting unit 212 of the control unit 21 performs a profit / loss statement (PL) setting process. FIG. 2A shows the default state of the income statement (PL). Here, items for which “I” is defined for each item are input items, and items for which “O” is defined are calculation items that are calculated according to the numerical values input to the input items. ing.

  Next, a case where the input item “I” is changed to the calculation item “O” in accordance with the user operation will be described. Here, it is assumed that the item setting unit 212 changes the sales at the top of the income statement (PL) from the input item “I” to the calculation item “O”. In this case, in step S1-5, the item setting unit 212 redefines the input item and the calculation item, and specifies the calculation item. Specifically, as shown in FIG. 2B, the item of gross profit on the same level as the sales amount is changed from “I” as the input item to “O” as the calculation item. As described above, when a predetermined item is changed, the item setting unit 212 redefines other items accordingly. In step S1-6, the item setting unit 212 determines whether all necessary items have been set. If it has been set, the process proceeds to step S1-6. If it has not been set, step S1-4 is repeated.

  As shown in FIG. 2A, the income statement (PL) has an expandable hierarchical structure. A medium item is associated with the large item, a small item is associated with the medium item, and a small item is associated with the small item. For example, “Product inventory” and “Cost of sales” are associated with “Sales”, and “Fixed cost” and “Variable cost” are associated with “Cost of sales”. That is, the upper item and the lower item derived from the upper item have a parent-child relationship.

  An example of steps S1-4 and S1-5 will be described here. As shown in FIGS. 2A and 2B, for example, when “sales”, which is the top item in the figure, is changed from “input item (I)” to “calculation item (O)”, control is performed. The item setting unit 212 of the unit 21 performs a process of changing “gross profit” set in the “calculation item (O)” to the setting of “input item (I)”. This is because “sales” cannot be calculated unless “gross profit” is changed to “input item (I)”.

  Further, as shown in FIGS. 4 and 5, the income statement (PL) can expand the lower items in the higher items, and each expanded item is also “input item (I)”. And “calculation item (O)”. For example, “cost of sales” can be expanded to “inventory of work in progress” and “manufacturing cost”, and “gross profit” can be expanded to “selling and general administrative expenses” and “operating profit”. Furthermore, “sales expenses and general administrative expenses” can be expanded into “fixed sales administrative expenses” and “variable sales administrative expenses”. The income statement (PL) can be defined as “input item (I)” and “calculation item (O)” at the level of each hierarchy. When formulating a medium- to long-term plan, the year close to the final year of the mid- to long-term plan is from the time of formulation to a considerable period from the time of formulating the medium- to long-term plan, and determine numerical values for small items such as small items and sub-items Is difficult. Therefore, “input item (I)” and “calculation item (O)” can be set only for the upper items such as large items and medium items. When an input is made to an item in a predetermined hierarchy, it may be unnecessary to input an item in a lower hierarchy expanded from the item. This is because the item is a value calculated from the expanded subordinate items.

  In step S1-7, the condition setting unit 213 of the control unit 21 sets conditions for input items for individual cases in accordance with user operations. For example, when the target value (initial value) of sales is 10 billion yen, conditions are set such that the upper limit value is 12 billion yen and the lower limit value is 9 billion yen. The condition setting unit 213 determines whether the upper limit value or the lower limit value is a simulation target, and warns when the simulation target is excluded. The condition setting unit 213 also displays a simulation result value.

  In step S1-8, the condition setting unit 213 sets input conditions for the balance sheet (BS), the profit and loss statement (PL), and the cash flow statement (CF). Specifically, the income statement (PL) and the cash flow statement (CF) set variables so that simulation can be performed in the income statement (PL).

  In step S1-9, the simulation unit 214 of the control unit 21 executes the simulation according to the conditions set by the above condition settings. In step S1-10, the simulation unit 214 displays the simulation result on the monitor of the client terminal 10. For example, the control unit 21 creates a profit and loss statement (PL) for each year of the medium- to long-term plan as well as the budget for the next year, and from the profit and loss statement (PL) to the balance sheet (BS) and cash flow statement ( CF) can be created. As a result, the manager can further examine the medium- to long-term plan while looking at the financial statements according to the target value of the medium- to long-term plan.

  The simulation process of step S1-9 is performed by the simulation unit 214 of the control unit 21 as follows. In step S1-11, the target value such as the sales amount input in step S1-2 is input and set in the simulation unit 214 of the control unit 21 by the target setting unit 211. Further, the weighting and the like input in step S1-3 are input to the simulation unit 214. Further, the upper limit value and the lower limit value set in step S1-7 are input and set. In addition, the simulation unit 214 inputs fixed values, personnel expenses, general expenses, and the like by inputting planned numerical values in a management table accessible from the general expense screen 38, the personnel cost screen 39, and the fixed asset screen 40. Calculate the planned figures for each year.

  In step S1-12, the simulation unit 214 calculates the cost of sales using the sales fluctuation rate or CVP (Cost-Volume-Profit Analysis). When the sales fluctuation rate is used, the cost of sales is calculated by giving the improvement rate of each year up to the final year of the medium- to long-term plan. In the case of using CVP analysis, the cost of sales is calculated using a function such as a linear function, a quadratic function, a cubic function, etc. with respect to sales. At this time, as the sales amount or the like, a value within the range determined by the upper limit value and lower limit value set as conditions is selected.

  The simulation unit 214 performs a simulation using a predetermined evaluation function for each of a plurality of values within a range determined by the upper limit value and the lower limit value. In step S1-13, the simulation unit 214 calculates an optimum evaluation value of the individual plan for the numerical range set as a condition. In step S1-14, the simulation unit 214 calculates an optimum management target value that combines the calculated evaluation values. . In step S1-15, the simulation unit 214 compares the management target value set by the user with the calculated management target value. In step S1-16, a difference between the set management target value and the calculated management target value is calculated, and feedback processing is performed to correct the input data so that this difference is minimized. Repeat the process. This feedback processing is performed until the difference between the set management target value and the calculated management target value is minimized.

  Here, the simulation unit 214 examines the relationship between the evaluation value, the upper limit value, and the lower limit value. The simulation unit 214 finally notifies the client terminal 10 that the optimum value may be above the set upper limit value when the evaluation value matches the upper limit value. For example, a guide for increasing the upper limit value is displayed on the client terminal 10. Further, the simulation unit 214 finally notifies the client terminal 10 that the optimum value of the result may be below the lower limit value when the evaluation value and the lower limit value match. For example, guidance for lowering the lower limit value is displayed on the client terminal 10. Further, when the evaluation value is between the upper limit value and the lower limit value, the client terminal 10 is displayed that the condition setting such as the target may be left as it is. The simulation result thus performed can be used for multi-faceted analysis such as PPM (product portfolio management) analysis, life cycle analysis, cost rate transition and the like.

According to the above embodiment, the effects listed below can be obtained.
(1) In the business management support system as described above, when formulating not only the budget but also the medium- to long-term plan, various target values and weights for the year included in the medium- to long-term plan can be set and simulated. it can. Then, financial statements such as a profit and loss statement (PL), a balance sheet (BS), and a cash flow statement (CF) for the year included in the medium- to long-term plan can be prepared. Therefore, when formulating a medium- to long-term plan, it is possible to examine it specifically by looking at the financial statements obtained by simulation.

  (2) When simulating the profit and loss statement (PL), instead of inputting numerical values for all items, it is only necessary to set conditions for items set in “input item (I)”. Therefore, the simulation can be easily set.

  (3) The settings of “input item (I)” and “calculation item (O)” of each item included in the income statement (PL) can be changed. Therefore, it is possible to perform a simulation by changing conditions for various items.

  (4) The simulation for the fiscal year included in the medium- to long-term plan is a considerable period ahead from the time of formulation, and there are many variable factors, making it difficult to set the values of detailed items included in the income statement (PL). The income statement (PL) used here can expand items. Therefore, for items for which it is difficult to determine detailed numerical values when formulating a medium- to long-term plan, it is only necessary to set numerical values for higher items. In addition, it is possible to easily perform the simulation by omitting the trouble of the simulation for the previous year.

In addition, the said embodiment can also be suitably changed and implemented as follows.
・ In the income statement (PL), the contents of items below the top sales, cost of sales, selling, general and administrative expenses, non-operating income, non-operating expenses, extraordinary profit, extraordinary loss, etc. are particularly limited It can be decided according to the business of the company to be managed. Further, these upper items are not limited to these.
Further, the number of layers of the income statement (PL) is not particularly limited.
In addition, a statement of changes in equity that is one of the financial statements may be prepared.
In addition, the financial statements prepared for a single company may be individual financial statements, or the financial statements prepared by the parent company with the corporate group including subsidiaries considered as a single organization in the consolidated financial statements. There may be.
・ In the medium- to long-term plan, for example, sales include sales in the Tokyo area, sales in the Nagoya area, sales in the Osaka area, sales in the Kyushu area, sales in the Tohoku area, sales in the Hokkaido area ... Can be a set of
Further, the sales may be a set of the sales of the product 1, the sales of the product 2, the sales of the product 3, and so on.
Further, it can be divided into a set of sales of the Tokyo product 1, sales of the Tokyo product 2, sales of the Tokyo product 3, and so on.
Further, the sales can be calculated by, for example, the quantity of Tokyo products × unit price.

  DESCRIPTION OF SYMBOLS 10 ... Client terminal, 20 ... Management server, 21 ... Control part, 211 ... Target setting part, 212 ... Item setting part, 213 ... Condition setting part, 214 ... Simulation part, 215 ... Z chart production | generation part, 22 ... Performance information storage Part, 23 ... financial statement storage part, 24 ... plan information storage part.

Claims (5)

In the business management support system that supports the formulation of medium- to long-term plans,
Each item has a profit and loss statement storage unit for storing a profit and loss statement defined in an input item in which a numerical value is input and a calculation item calculated according to the numerical value input in the input item;
A condition setting unit for setting a numerical value range of numerical values input to the input items;
A business management support system comprising: a simulation unit that calculates the calculation items according to the numerical range of the input items and calculates profit / loss for the year included in the medium- to long-term plan. Furthermore, an item setting unit for setting the input item and the calculation item is provided,
The management according to claim 1, wherein when at least one of the input item and the calculation item is changed to the other, the item setting unit redefines an item related to the changed item as the input item or the calculation item. Management support system. 3. The business management according to claim 1, wherein the profit and loss statement has a hierarchical structure in which items can be expanded, and each item of each layer can be defined as the input item and the calculation item. Support system. In a business management support method using a business management support system that supports the formulation of a medium- to long-term plan,
The business management support system includes a profit and loss statement storage unit that stores profit and loss statements defined for each item as an input item for inputting a numerical value and a calculation item calculated according to the numerical value input for the input item. A condition setting unit for setting a numerical range of numerical values input to the input items, and a simulation unit for calculating profit and loss,
The business management support method, wherein the simulation unit calculates the calculation item according to the set numerical range of the input item, and simulates the profit and loss calculation for the year included in the medium- to long-term plan. Each item is a profit and loss statement storage unit for storing a profit and loss statement defined in an input item in which a numerical value is input and a calculation item calculated according to the numerical value input in the input item, and input in the input item A business management program used in a business management support system comprising a condition setting unit for setting a numerical range of numerical values to be calculated and a simulation unit for calculating profit and loss,
A business management support program that causes the simulation unit to calculate the calculation items in accordance with a set numerical range of the input items and to calculate profits and losses for a fiscal year included in a medium- to long-term plan.