JP2020160633A - Management support device, management support system, and management support method - Google Patents

Abstract

To provide a management support device, a management support system, and a management support method capable of efficiently proposing effective measures for management improvement in business entity by breaking away from rules of thumb.SOLUTION: In a management support system 1S, a management support device 1 includes: a management index information acquisition part 110 for acquiring management index information from financial information tables 13, 14 of business entity and storing the management index information; an invested capital profit ratio calculation part 120 for calculating an invested capital profit rate based on the management index information; an item division part 130 for dividing the invested capital profit rate into classification items; an element item decomposition part 140 for decomposing the classification items into a plurality of element items; and a management element item selection part 150 for selecting the management element items based on the relevance existing among the plurality of element items.SELECTED DRAWING: Figure 1

Description

The present invention relates to a management support device, a management support system, and a management support method, and more particularly to a management support device and its system and method capable of efficiently selecting an index effective for management improvement.

Business entities such as companies regularly aggregate financial statements and prepare financial statements. Then, the business entity is making progress, plans for the next fiscal year, and formulating targets based on the changes in the actual amount of money between the current fiscal year, the previous fiscal year, and the previous fiscal year. Regarding this mechanism, a system has been proposed to support the formulation of management plans such as performance targets for the next fiscal year (see Patent Document 1).

According to the management plan formulation support system disclosed in Patent Document 1, efficiency is improved in setting profit targets (ordinary profits) for the entire business entity such as a company. However, such a management plan is a macro perspective of business entity management. Considering the daily operation of an actual business entity, a micro perspective is often required as well as a macro perspective.

For example, if the SG & A accounts on the income statement are significant compared to the increase in other accounts, some expenses are expected to occur, and the entity needs measures to reduce the expenses. In addition, if the increase in inventories is large, there is a risk that the defective inventory of products will increase, and immediate measures are required. These improvements will be taken into account from ordinary financial statements.

However, even if the details of the improvement can be grasped, it is not easy to make a concrete judgment as to what kind of action is required for the personnel in which department of the business entity. At present, in corporations such as companies, the content of improvement and the actions to be taken as an organization are often left to the rules of thumb of directors or managers.

In the current situation where work style reforms are being promoted these days, it is required to improve the work efficiency of the members (employees, staff, etc.) of business entities such as companies. In this case, there is little certainty that effective improvement commensurate with the investment in working hours and expenses can be obtained if the actions of employees, staff, etc. based on the previous rules of thumb are used. In addition, time and labor may be wasted in search of effective improvement measures.

Japanese Unexamined Patent Publication No. 2014-219770

The present invention has been made in view of the above points, and it is possible to break away from a mere rule of thumb and efficiently propose effective measures for business improvement, business expansion, bankruptcy avoidance, corporate revitalization, etc. in a business entity. It provides management support equipment, management support systems, and management support methods.

That is, the management support device includes a management index information acquisition unit that acquires and stores management index information from the financial information table of the business entity, and a return on invested capital calculation unit that calculates the return on invested capital based on the management index information. Item classification section that divides the return on invested capital into classification items, element item decomposition section that breaks down the classification items into multiple element items, and management element items based on the relationships that exist between the plurality of element items. It is characterized by including a management element item selection unit for selection.

The element item decomposition unit is characterized in that the element item generated by the decomposition is further decomposed into a plurality of element items.

The management element item selection unit extracts the relevance existing between a plurality of element items from the element item relation table that aggregates a plurality of predetermined element items, and selects the management element item from the element item relation table. It is a feature.

The management element item selection unit is characterized by including an element item operation unit that rearranges the element items included in the element item related table according to the operation.

The element item operation unit is characterized by including a prediction unit that predicts an item included in a category item or an element item higher than the element item based on a plurality of element items included in the element item related table.

The management support device of the present invention includes a management index information acquisition unit that acquires and stores management index information from the financial information table of an entity, and an invested return on equity calculation unit that calculates the return on invested capital based on the management index information. , Item classification part that divides return on invested capital into classification items, element item decomposition part that decomposes classification items into multiple element items, and management element items based on the relationships that exist between multiple element items Since it is equipped with a management element item selection unit to be selected, it is possible to break away from a mere rule of thumb and efficiently propose effective measures for business improvement in the business entity.

It is a schematic diagram which shows the structure of the management support device and management support system of an embodiment. It is a schematic diagram which shows the relationship between a financial information table and management index information. It is a schematic diagram which shows the relationship between the return on invested capital and the category item. It is a schematic diagram which shows the relationship between a division item and a plurality of element items. It is a schematic schematic diagram of an element item related table. It is 1st flowchart explaining the management support method of embodiment. It is a 2nd flowchart explaining the management support method of embodiment. It is a 3rd flowchart explaining the management support method of embodiment.

The configuration of the management support device 1 of the embodiment is represented as a schematic diagram of FIG. The management support device 1 is composed of a CPU 100, a ROM 210, a RAM 220, and a storage unit 230 in terms of hardware. In addition, main memory, LSI, etc. are also included. Then, the output unit 240 and the input unit 250 are connected to the management support device 1. The management support device 1 includes a processing unit 101 realized by using various electronic computers (calculation resources) such as a personal computer (PC), a mainframe, a workstation, a cloud computing system, and a tablet terminal and a smartphone. .. It is realized by software such as a management support program loaded in the main memory.

Further, as shown in FIG. 1, the management support device 1 can be constructed as a management support system 1S by connecting the management support device 1 to individual business entities 11 and 12 which are customers via a wired or wireless line such as an internet line 10. it can. The business entity will be described later. Since the processing unit 101 in the management support system 1S and the processing unit 101 in the management support device 1 have a common configuration, they will be described below as the management support device 1.

When each functional unit of the management support device 1 (management support system 1S) of FIG. 1 is realized by software, the processing unit 101 of the management support device 1 executes a command of a program which is software for realizing each function. It will be realized. As the recording medium for storing this program, a "non-temporary tangible medium" such as a CD, a DVD, a semiconductor memory, a programmable logic circuit, or the like can be used. Further, this program may be supplied to the computer of the management support device 1 (management support system 1S) via an arbitrary transmission medium (communication network, broadcast wave, etc.) capable of transmitting the program.

The storage unit 230 in the processing unit 101 of the management support device 1 is a known storage device such as an HDD or SSD. Further, each functional unit that executes various calculations in the management support device is a calculation element such as a CPU 100.

In detail, the processing unit 101 of the management support device 1 includes a management index information acquisition unit 110, a return on invested capital calculation unit 120, an item classification unit 130, an element item decomposition unit 140, a management element item selection unit 150, and an element item operation. A unit 160 is provided. Further, the processing unit 101 of the management support device 1 includes an output unit 240, an input unit 250, and the like.

The output unit 240 is a known display (liquid crystal display device, organic EL display device, etc.) or speaker, and displays the result calculated by the processing unit 101 of the management support device 1. The input unit 250 is a CD or DVD drive, a keyboard, a mouse, or the like. A display having a touch panel function can be used for the output unit 240, and the output unit 240 can also be used in combination with the output unit 240. In addition, the processing unit 101 is also provided with an I / O buffer (not shown) for inputting / outputting signals. These are examples, are appropriately combined, and are optimally selected.

Each functional unit of the management support device 1 of the embodiment will be described with reference to FIGS. 2 to 5. First, the management index information acquisition unit 110 acquires and stores management index information from the financial information tables 13 and 14 of the business entities 11 and 12. In the figure, the business entities 11 and 12 and the two business entities are clearly shown. The number of business entities is the number of customers of the operator who operates the management support device 1, and the number is not limited.

A business entity is a corporation such as a joint-stock company, a limited liability company, a limited liability company, a medical corporation such as a hospital or a clinic, a school corporation, an incorporated association, and a plurality of people such as an organization such as NGO or a public organization. Including groups. In the following, the explanation will focus on the company (Co., Ltd.). FIG. 1 discloses individual business units 11 and business units 12.

The financial information tables 13 and 14 are financial statements prepared by the entity in quarterly, semi-annual, full-year, and monthly settlements. As shown in the schematic diagram of FIG. 2, specifically, the income statement PL, the balance sheet BS, and the cash flow statement CF used in corporate accounting. Each financial statement may be in either domestic accounting standards or IFRS (International Financial Reporting Standards). The income statement, balance sheet, and cash flow statement of the entity 11 are included in the financial information table 13 of the entity 11, and the entity 12 is included in the financial information table 14 of the entity 12. Includes income statement, balance sheet and cash flow statement. In addition, the financial information table of each entity also includes individual element items (KPIs), which will be described later.

The information of the individual financial statements included in the financial information tables 13 and 14 is input via the input unit 250. In addition, the information of the individual financial statements included in the financial information tables 13 and 14 is transmitted from the financial accounting software used by the business entities 11 and 12 to the management support device 1 via the Internet line 10. In some cases, necessary information other than financial statements may be input from the input unit 250. In FIG. 2, the information sent from the financial information tables 13 and 14 to the processing unit 101 is an example, and information other than the illustration is also included.

Typical items of the profit and loss statement PL are sales, cost of sales, total profit, sales and general management costs, operating profit, non-operating profit, non-operating costs, ordinary profit, extraordinary profit, extraordinary loss, before tax. Net income, corporate tax, etc.

The balance sheet BS is divided into assets, liabilities, and net assets. Mainly, assets include current assets, fixed assets, etc., liabilities include current liabilities, fixed liabilities, etc., and net assets include shareholders' equity, etc. Is included.

The cash flow statement CF includes operating cash flows, investment cash flows, financial cash flows, and the like.

Management index information is numerical information of individual business entities included in the above-mentioned income statement, balance sheet, and cash flow statement. Specifically, operating income, interest-bearing debt, and shareholders' equity are included in the financial statements of the entity. If there is no interest-bearing debt in the entity, the interest-bearing debt is omitted from the management index information. Of course, management index information is not limited to operating income, interest-bearing debt, and shareholders' equity, and items necessary for business entity finance and business analysis are incorporated as appropriate. The storage unit 230 of the processing unit 101 stores the management index information of the business entity.

The return on invested capital calculation unit 120 calculates the return on invested capital 30 based on the management index information. Return on invested capital is commonly referred to as "ROIC". Therefore, the Return on Invested Capital Margin 120 calculates "Return on Invested Capital (ROIC) = Operating Profit x (1-Effective Tax Rate) / Capital Invested (Interest-bearing Debt + Shareholders' Equity)" for each of the individual entities 11 and 12. Calculate as. In calculating the return on invested capital (ROIC), operating profit x (1-effective tax rate) may be changed to operating cash flow or the like.

Generally, the return on equity is calculated as "return on equity (ROE) = net income ÷ shareholders' equity", and the return on total capital is "return on total capital (ROA) = net income ÷ total capital". Is often calculated as. From the comparison between these and the return on invested capital (ROIC), the return on invested capital is based on the capital actually required to build operating profit, and is effective as a judgment of the quality of business activities. The data calculated based on the management index information is not limited to the return on invested capital mentioned above, but is important for the business entity such as cash flow, customer lifetime value, and customer acquisition unit price based on the management index information. Management indicators, etc. are also calculated.

The item classification unit 130 classifies the return on invested capital (ROIC) 30 into classification items 40. By classifying the return on invested capital (ROIC) into classification items, the meaning of the numerical values included in the index of the return on invested capital (ROIC) is further deepened. Specifically, as shown in the schematic diagram of FIG. 3, the return on invested capital (ROIC) is classified into the index classification items of income 41, expense 42, and invested capital turnover 43. The return on invested capital (ROIC) of the embodiment corresponds to the so-called key goal indicator (KGI).

Revenue 41 is sales and the like. The cost 42 is a cost, an expense, or the like. The invested capital turnover 43 is a cash conversion cycle (CCC) or the like. Therefore, the correlation between the return on invested capital (ROIC) and the income category, the correlation between the return on invested capital (ROIC) and the expense category, and the return on invested capital (ROIC) and the return on invested capital Correlation is set. In this way, when the ultimate goal of improving the return on invested capital (ROIC) is set, the lower indicators of the return on invested capital to take action are clarified.

The element item decomposition unit 140 decomposes each category item 40 of the profit 41, the expense 42, and the invested capital turnover 43 into a plurality of element items 50. The indicators of income 41, expense 42, and invested capital turnover rate 43 in category item 40 are rough indicators of the goals to be pursued by the business entity and points for improvement. However, at the stage of the income 41, the expense 42, and the invested capital turnover rate 43 of the category item 40, it is too abstract as an index that the members of the business entity (employees of the company) link to concrete actions.

Therefore, the element item decomposition unit 140 decomposes each of the profit 41, the expense 42, and the invested capital turnover rate 43 of the division item 40 into a plurality of further subdivided element items 50. Each of the element items corresponds to a so-called key performance indicator (KPI). As shown in the schematic diagram of FIG. 4, the revenue 41, the expense 42, and the invested capital turnover rate 43 of the category item 40 are included in the plurality of element items (KPI) 50, for example, the number of customers 51, the customer unit price 52, and the like are individually selected. It is decomposed into element items (KPI).

As described above, by decomposing the stage of the division item 40 into the stages of a plurality of element items (KPI) 50, the actions executed by the members of the business entity (employees of the company) are embodied. However, even if there is an element item (KPI) having 51 customers, for example, ambiguity still remains even at this stage.

Based on this point, the element item decomposition unit 140 further decomposes each element item generated by the decomposition into a plurality of element items 60. That is, the decomposition is further repeated for the plurality of element items (KPI) 50 decomposed from the stage of the division item 40. Therefore, it converges on a plurality of more specific element items 60 (see FIG. 4). Through decomposition, upper element items (KPI) are subdivided into lower element items (KPI). The number of decompositions (number of steps) for element items is appropriate depending on the complexity of the element items.

For example, in the case of disassembling the above-mentioned revenue 41 into the number of customers 51 and the unit price of customers 51 of the element item (KPI), even if the employee is simply instructed to increase the number of customers 51 after disassembly, the number of customers increases. The action plans of individual employees who have been instructed by the above are not always complete. From this, more detailed element items (KPI) are required from the viewpoint of management and business efficiency. Based on this, the number of customers 51 is decomposed into, for example, the number of negotiations 61 and the element items (KPI) having a closing rate of 62. By reaching this stage, it becomes clear that the members of the business entity (employees of the company) should increase the number of negotiations 61. Of course, the number of negotiations 61 is further decomposed into a plurality of element items (KPIs), whereby the members of the business entity (employees of the company) can obtain a concrete action plan.

The management element item selection unit 150 selects the management element item 80 based on the relationship existing between the plurality of element items 50 (60). Element items (KPIs) range from about 150 types or more depending on the business content of the business entity, although it depends on the type and scale of the business entity. Each element item (KPI) has the presence or absence of relevance for each type and the strength of mutual connection. Therefore, when the set category item 40 is used as a business improvement target, a business expansion target, a bankruptcy avoidance target, a corporate revitalization target, etc. in the business entity, the plurality of element items 50 (60) are based on the mutual relationship. It is grouped by type and aggregated in the element item related table 70. The plurality of element items 50 (60) included in the element item relationship table 70 may be either a group based on known patterned relationships or a group for which a relationship is found for each target business entity. good.

More specifically, as shown in the schematic diagram of FIG. 5, the management element item selection unit 150 sets the relevance existing between the plurality of element items 50 (60) to the element item relation in which a predetermined plurality of element items are aggregated. Extract from table 70. Then, the management element item selection unit 150 selects the management element item 80 to be watched from the corresponding element item related table 70. For example, the element item-related table 71 for the number of customers and the element item-related table 72 for the advertisement each include a plurality of element items (KPIs). The management element item selection unit 150 selects at least one element item (KPI) as the most relevant management element item 80 based on the mutual relevance of the element items from the element item relation table 71 (the element shown in the figure). Item {ααα}). Further, at least one element item (KPI) is selected as the most relevant management element item 80 from the element item-related table 72 based on the mutual relevance of the element items ({εεε} of the illustrated element item). .. Since the illustration is an example, the number of the element item-related tables 70 is not particularly limited.

When setting the element item related table 70, a plurality of element items 50 (60) are aggregated in advance according to the characteristics of the income 41, the expense 42, and the invested capital turnover rate 43 of the category item 40, and a plurality of element items (KPI). ) Is grouped. As a result, the element item related table 70 is set. Further, the plurality of element items 50 (60) incorporated in the element item related table 70 (71, 72) are not fixed and can be freely rearranged at any time. Due to the divergence between the initial setting of the plurality of element items 50 (60) and the reality, the element items are appropriately rearranged to form a form that matches the actual operation of the business entity.

The processing unit 101 further includes an element item operation unit 160 for rearranging a plurality of element items in the element item related table. The element item operation unit 160 ranks the relevance of each element item based on the operation status of the user (business entity to be used) of the management support device 1 (management support system 1S), and has a higher relevance element. Set only items as element items to be included in the new element item related table. Further, in the recombination executed by the element item operation unit 160, various numerical values of the business entity are substituted into the element item (KPI), and the mutual relationship and rank of the element item (KPI) are adjusted. In addition, prediction and simulation are also performed based on the adjusted numerical values of the element items (KPI), and the relationships and ranks of the element items (KPI) are adjusted. In ranking the relevance of each element item, known methods such as multiple regression analysis, big data analysis, and machine learning are used. The storage unit 230 of the processing unit 101 stores individual element item-related tables 70 for each of the plurality of element items 50 (60) described above.

In addition, the processing unit 101 (element item operation unit 160) further includes a prediction unit 170. Therefore, the prediction unit 170 is higher than the item included in the category item 40 or the element item (KPI) based on the plurality of element items 50 (60) included in the individual element item related table 70 (71, 72). Predict the element item (KPI) of. That is, the prediction unit 170 has a higher element item (KPI) of the element item (KPI) and a higher element item (KPI) based on the mutual relationship of the element items (KPI) once obtained. Then, the items included in the category item 40 are simulated.

For example, when the numerical value of the inquiry rate (described later), which is a certain element item (KPI), is increased or decreased, other element items (KPI) having a mutual relationship with the element item (KPI) are also linked. Change. Then, the element item (KPI) higher than the element item (KPI) actually changed also changes in a chain reaction. Then, the change of the item included in the upper category item 40 becomes clear. For example, as higher-level items, it is possible to predict management indicators required by an entity such as cash flow, customer lifetime value, and customer acquisition unit price. Therefore, changes in higher-level large items become clear based on element items (KPIs) that are related to each other.

Finally, the movable (operation) of the management support device 1 (management support system 1S) generates a precise and specific element item (KPI) that matches the classification item from the stage of the classification item 40. The generated element item (KPI) is displayed on the display of the output unit 240. Alternatively, the generated element item (KPI) is transmitted to the business entities 11 and 12 via the Internet line 10.

From this, the management support method and the management support program of the embodiment will be described together using the flowcharts of FIGS. 6 to 8. The management support method of the embodiment is executed by the management support device 1 (processing unit 101 thereof) (computer) of the embodiment based on the management support program of the embodiment. The management support program of the embodiment has a management index information acquisition function, a return on invested capital calculation function, an item classification function, and element items for the management support device 1 (the processing unit 101) (computer) of the embodiment of FIG. Execute various functions such as disassembly function and management element item selection function. Each of these functions is performed in the order shown. In addition, the management element item selection function executes element item recombination and the like. Since each function overlaps with the description of the management support device 1 of the above-described embodiment, the details will be omitted.

The flowchart of FIG. 6 shows the flow of the management support method of the embodiment, and includes a management index information acquisition step (S110), a return on invested capital calculation step (S120), an item classification step (S130), and an element item decomposition step (S140). It includes various steps of the management element item selection step (S150). In addition, the management support method of the embodiment also includes various necessary steps (not shown) such as storage of calculation results, recall thereof, and other calculations.

The management index information acquisition function acquires and stores management index information from the financial information table of the business entity (S110; management index information acquisition step). The management index information acquisition function is executed by the management index information acquisition unit 110 of the management support device 1 (computer) of FIG.

The return on invested capital calculation function calculates the return on invested capital based on the management index information (S120; return on invested capital calculation step). The return on invested capital calculation function is executed by the return on invested capital calculation unit 120.

The item classification function classifies the return on invested capital into classification items (S130; item classification step). The item classification function is executed by the item classification unit 130.

The element item decomposition function decomposes a division item into a plurality of element items (S140; element item decomposition step). The element item decomposition function is executed by the element item decomposition unit 140.

The management element item selection function selects a management element item based on the relationship existing between the plurality of the element items (S150; management element item selection step). The management element item selection function is executed by the management element item selection unit 150.

In addition, as shown in the flowchart of FIG. 7, the management element item selection step (S150) includes an element item operation step (S160) for rearranging the element items included in the element item related table. The element item citation function of the same step is executed by the element item operation unit 160. Further, as shown in the flowchart of FIG. 8, in the element item operation step (S160), the element item (KPI) having a mutual relationship, the higher element item (KPI), and the higher division item 40 A prediction step (S170) for simulating an item included in or an element item higher than the element item is included. The prediction function of the same step is executed by the prediction unit 170.

The management support program uses, for example, scripting languages such as ActionScript, JavaScript (registered trademark), Python, and Ruby, and compiler languages such as C language, C ++, C #, Objective-C, Swift, and Java (registered trademark). Can be implemented.

From this, an example of utilization of element item (KPI) will be described.
[(A) Number of sales staff and labor costs]
When "the number of negotiations" is selected as the revenue element item (KPI) and "the negotiation time per negotiation" is selected as the expense element item (KPI), it is as follows.
"Number of business negotiations x business negotiation time per business" is the time required to complete the number of business negotiations.
For example
The number of business negotiations (100 times) x the business negotiation time per business (1 hour) = the time required for 100 business negotiations, which is 100 hours.

Next, as element items (KPI) of costs, "working hours per person (working hours)" and "average operating rate (actual operation excluding non-working hours such as travel time and break time among working hours)" When "Percentage of time)" is selected, it becomes as follows.
"Working hours per person x average occupancy rate" is "time that can be spent on business negotiations per person".
For example, working hours per person (100 hours) x average occupancy rate (50%) = 50 hours per person, which is the time that can be spent on business negotiations.

Then
Time required for 100 business negotiations (100 hours) ÷ Time available for business negotiations per person (50 hours) = Number of sales personnel required for 100 business negotiations (2 people) can be obtained.

And
The element item (KPI) of the cost is "personnel cost per person", and can be "the required number of sales personnel x personnel cost per person". This is the labor cost required for sales.
For example
The number of sales personnel required for 100 business negotiations (2 people) x personnel cost per person (5 million yen) = personnel cost required for sales (10 million yen) can be calculated.
From the above, the required number of sales personnel and labor costs are derived for the number of business negotiations specified in the revenue element item (KPI).

[(B) Advertising fee]
When "Clicks of listing advertisement" is selected as the element item of revenue (KPI) and "Cost per click of listing advertisement" is selected as the element item of expense (KPI), it is as follows.
"Number of clicks on listing ads x cost per click on listing ads" becomes "listing ad fee".

For example, let's say that you are actively conducting listing ads to increase the number of negotiations, and the number of clicks has increased from 100 to 200.
The number of clicks (100 times) x unit price per click (100 yen) = listing advertisement fee (10,000 yen). Also,
The number of clicks (200 times) x unit price per click (100 yen) = listing advertisement fee (20,000 yen).

Here, it is assumed that the cost per click is the same. However, if the cost per click fluctuates, the listing advertisement fee will be calculated based on the fluctuated unit price (data input after the change). In this way, the required listing advertisement fee is derived for the number of clicks specified in the revenue element item (KPI).

[(C) Working capital]
Sales = number of customers x unit price per customer Number of customers = number of negotiations x closing rate If the number of negotiations = number of clicks on the listing advertisement x inquiry rate from the clicked page, each is an element item (KPI).

Sales can be derived as a result of inputting data of individual element items (KPI) and calculating by the above formula.
For example, the sales are assumed to be 1,000 thousand yen per month.
The element item (KPI) of the invested capital turnover rate is "trade receivable turnover period (unit: months)". This is the selected control element item.

The trade receivable turnover period is the period until the recognized sales are actually deposited. For example, in the case of payment at the end of the month following the end of the month, it takes one month from the recognition of sales at the end of the month until the payment is made, so the turnover period of trade receivables is one month.

Next is "monthly sales x trade receivable turnover period", which is working capital.
For example, monthly sales (1,000 thousand yen) x trade receivable turnover period (1 month) = working capital (1,000 thousand yen). Sales are recorded as 1,000 thousand yen. However, the working capital of 1,000 thousand yen will not be deposited at that time.

That is, although the sales are 1,000 thousand yen, the cash flow is 000 yen. In this way, working capital can show its impact on cash flow. From the above, it is possible to derive how much the actual cash flow is for the sales calculated as a result of the revenue element item (KPI).

The above three are examples, and are for each element item (KPI) selected as a management element item. In this embodiment, the optimum element item (KPI) is derived by further subdividing (decomposing) each category item of (1) “income / expense / invested capital turnover”. Then, in this embodiment, (2) the relationship between the derived element items (KPI) can be derived. Therefore, based on the data of the element item (KPI) selected as the management element item, the following can be performed.

For the example of (A), simulation for the future becomes possible.
For example, if the revenue element item (KPI) improves, the sales growth associated with it can be calculated. As a result, the cost element item (KPI) and the invested capital turnover element item (KPI) are linked from the relationship derived from the income element item (KPI).
Therefore, it is possible to calculate how much the cost will increase and how much the cash flow will increase as the sales increase.
In this way, it is possible to simulate sales, expenses, profits calculated by deducting them, and cash flows.

In the example of (B), it can be seen which element item (KPI) is focused on (priority investment) to obtain the most return (investment effect).
For example, either "increasing the number of clicks on listing ads from 100 to 200" or "increasing the inquiry rate of clicked pages from 5% to 7%" is sales, profit, cash flow, etc. It is possible to simulate whether the effect on the product is large.

The management support device 1 (management support system 1S) automatically calculates the amount of increase in sales, profit, and cash flow when the number of clicks is changed from 100 to 200 and entered. Similarly, the amount of increase in sales, profit, and cash flow when the inquiry rate is changed from 5% to 7% and entered is automatically calculated.
From the comparison of both increases, it can be seen which measure (increasing the number of clicks or improving the inquiry rate) is more effective.
In this way, it is possible to know which element item (KPI) should be invested to have the highest investment effect, so the resources (budget, personnel, etc.) of the limited entity are preferentially invested in the optimum element item (KPI). It becomes possible to make a management decision to do so.

For example (C), it is possible to simulate how much money will be needed, that is, future cash flows.
As a result, "how much upfront investment (minus cash flow for the time being) is required if left as it is", "if this amount of financing is possible (minus cash flow can be tolerated, so the priority is You can increase sales by this amount (by actively investing in high KPIs) "," If you keep going as it is (because cash flow will be so negative), you will need this much financing "," This is the corporate value It is necessary to generate this amount of cash flow in order to raise it to the extent that it is possible to make accurate management decisions.
Since maximizing cash flow leads to maximizing corporate value, it is also effective to have an increase in corporate value as a management perspective.

If the category items are decomposed into multiple element items (KPIs), the number of element items (KPIs) simply increases and it is difficult to identify their importance, and the management of all the element items (KPIs) itself is complicated. It's not realistic. Therefore, among them, an important element item (KPI) to be a management element item is selected. For example
Aim at "element items (KPI) that are of high importance (high impact on sales, profit, cash flow)" and "element items (KPI) that are outliers in view of changes up to now" By giving priority to the display or notifying the operator of a warning, it is possible to reduce the complexity in the management of the business entity.

In addition, it has the following advantages:
[(I) Fineness of accuracy]
In most general business forecasting systems, forecasts are made based on historical data for each account on the income statement and balance sheet. However, for example, when it comes to forecasting by account unit called "sales", the accuracy of the data itself called sales is coarse and it is difficult to make a sufficient forecast. As long as the individual elements that make up sales are unknown, the forecasts are only rough forecasts and the accuracy of the forecasts is not sufficient.

On the other hand, when the management support device 1 (management support system 1S) is operated, the sales are decomposed into a plurality of element items, and it is possible to make a forecast based on the subdivided element items. Therefore, it is possible to make predictions based on more detailed data than the conventional account base, and the prediction accuracy is improved.

[(II) Ease of on-site management]
Even if the president or boss of the company simply gives an instruction to the staff at the site to "make sales", the site is confused due to the roughness of the instruction content, resulting in inefficiency. In this case, as described above, the element item (KPI) selected as the management element item can be utilized.

For example, "Consider and implement measures to raise the inquiry rate from the current 5% to 2%. Because raising the inquiry rate by 2% is expected to improve sales, profits, and cash flow of XXX yen. It will be an important measure. ”, And the site can understand the importance and rewardingness of the instruction. Therefore, in the field, the decision-making and actions to be taken are clarified.

[(III) Leading indicator, not lagging indicator]
Sales are one of the lagging indicators. Sales are calculated as the final result after conducting various management activities. On the other hand, the element item (KPI) that is decomposed and selected in stages for sales is a leading index.

For example, the result of activities to improve or improve the element item (KPI) of the inquiry rate is reflected in the result of sales. Therefore, the element item (KPI) is an index that should be managed in advance before the result of sales is obtained. It is effective to manage the element items (KPI), which is the process leading to the result, as soon as possible to control the result.

1 Management support device 1S Management support system 10 Internet line 11,12 Business entity 13,14 Financial information table 40 Category item 41 Revenue 42 Expense 43 Invested capital turnover 50,60 Element item 70, 71,72 Element item Related table 80 Management Element item 100 CPU
101 Processing department 110 Management index information acquisition department 120 Return on invested capital 130 Item classification department 140 Element item decomposition department 150 Management element item selection department 160 Element item operation department 170 Forecasting department 210 ROM
220 RAM
230 Storage 240 Output 250 Input PL Profit and Loss Statement BS Balance Sheet CF Cash Flow Statement

Claims (11)

The management index information acquisition department that acquires management index information from the financial information table of the business entity,
Return on invested capital calculation unit that calculates return on invested capital based on the above management index information
The item classification section that divides the return on invested capital into classification items,
An element item decomposition unit that decomposes the division item into a plurality of element items,
A management element item selection unit that selects a management element item based on the relationship existing between the plurality of element items,
A management support device characterized by being equipped with. The management support device according to claim 1, wherein the financial information table includes a profit and loss statement, a balance sheet, and a cash flow statement of the business entity. The management support device according to claim 1 or 2, wherein the management index information includes at least one of operating profit, interest-bearing debt, and shareholders' equity. The management support device according to any one of claims 1 to 3, wherein the category item includes at least one of income, expenses, and invested capital turnover. The management support device according to any one of claims 1 to 4, wherein the element item decomposition unit further decomposes the element items generated by the decomposition into a plurality of element items. The management element item selection unit extracts the relevance existing between the plurality of the element items from the element item-related table in which a plurality of predetermined element items are aggregated, and the management element item from the element item-related table. The management support device according to any one of claims 1 to 5. The management support device according to claim 6, wherein the management element item selection unit includes an element item operation unit that rearranges the element items included in the element item-related table according to operation. 7. The element item operation unit includes a prediction unit that predicts an item included in the category item or an element item higher than the element item based on a plurality of the element items included in the element item related table. Management support device described in. The management index information acquisition department that acquires and stores management index information from the financial information table of the business entity,
Return on invested capital calculation unit that calculates return on invested capital based on the above management index information
The item classification section that divides the return on invested capital into classification items,
An element item decomposition unit that decomposes the division item into a plurality of element items,
A management element item selection unit that selects a management element item based on the relationship existing between the plurality of element items,
A management support system characterized by being equipped with. The computer
Management index information acquisition step to acquire and store management index information from the financial information table of the business entity,
Return on invested capital calculation step to calculate return on invested capital based on the above management index information
An item classification step that divides the return on invested capital into classification items, and
An element item decomposition step that decomposes the division item into a plurality of element items,
A management element item selection step that selects a management element item based on the relationship existing between the plurality of the element items, and
A management support method characterized by executing. On the computer
A management index information acquisition function that acquires and stores management index information from the financial information table of the business entity,
Return on invested capital calculation function that calculates return on invested capital based on the above management index information
The item classification function that divides the return on invested capital into classification items, and
An element item decomposition function that decomposes the above-mentioned classification item into a plurality of element items,
A management element item selection function that selects a management element item based on the relationship existing between the plurality of element items, and
A management support program characterized by the execution of.

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