JP2023115800A - Landing prediction value management device, landing prediction value management method, and landing prediction value management program - Google Patents

Abstract

To provide a landing prediction value management device capable of calculating a landing prediction value reflected with an unassigned cost price and accurately managing cases.SOLUTION: A temporary schedule value generation unit generates a temporary schedule value, which is a schedule value of an expense of a prescribed period for a case. An unassigned cost price calculation unit calculates an unassigned cost price, which is not assigned as an expense for the case and is an expense expected to occur in a prescribed period. A schedule value generation unit generates a value obtained by adding a temporary schedule value and an unassigned cost price as a schedule value of an expense in a prescribed period of the case. A landing prediction value calculation unit calculates a total value of an actual value of the expense determined in the prescribed period and schedule values after the actual value has been determined as a landing prediction value corresponding to a schedule value of the expense in a full business year. An output control unit outputs a landing prediction value corresponding to the schedule value of the expense.SELECTED DRAWING: Figure 16

Description

The present invention relates to an expected landing value management device, an expected landing value management method, and an expected landing value management program.

Today, SES (system engineering service), which is a type of consignment contract in the development, maintenance, and operation of software or systems and provides engineers' labor for specific tasks, is known.

In addition, Patent Document 1 (Japanese Unexamined Patent Application Publication No. 2020-013600) discloses a business management assistance system intended to reduce the user's trouble in business analysis and sufficiently contribute to business improvement. This business management support system comprises a plurality of user terminals used by a plurality of users, a relay server communicating with the plurality of user terminals, and an analysis server communicating with the plurality of user terminals and the relay server.

The user terminal transmits, to the relay server, user information including information on sales results at the user's store and information on cost management at the user's store. The relay server transmits specific user information among the user information to the analysis server. The analysis server also analyzes specific user information based on a predetermined analysis rule to acquire business management information about the user's store and transmit it to a plurality of user terminals. Then, the user terminal hierarchically displays the management information based on the user's instruction.

In addition, in the business management assistance system of this patent document 1, the tiles are predicted values (prediction) of cumulative sales, cost rate, and personnel cost rate as of the end of the current month calculated according to a predetermined rule in the analysis server , and below them, an enlarged view of a line graph showing the daily transition of the actual sales up to the current day with respect to the daily transition of the sales target (sales plan) for the current month displayed on the tiles is displayed.

Here, by means of ERP (Enterprise Resources Planning) or the like, information such as inquiries according to the probability of receiving an order, or orders for which a contract has been formally concluded can be managed in association with assignment information of engineers in charge. In addition, by integrating the income and expenditure of the project based on each budget for inquiries or orders, it is possible to calculate the estimated value of arrival.

Japanese Patent Application Laid-Open No. 2020-013600

However, it is difficult to reflect future orders that do not reach inquiries and necessary costs such as labor costs (= unassigned costs) in the forecast value even though they are expected to occur. Met. As a result, the calculated predicted landing value becomes an inaccurate value, which poses a problem of hindering accurate project management.

SUMMARY OF THE INVENTION The present invention has been made in view of the above problems. , and to provide a landing prediction value management program.

In order to solve the above-described problems and achieve the object, the expected landing value management device according to the present invention includes: The unassigned cost calculation unit that calculates the unassigned cost, which is the cost that is not assigned as a cost for the project and is expected to occur in a predetermined period, and the value obtained by adding the tentatively planned value and the unassigned cost The planned value generation unit that generates the planned cost value for the full year, the actual cost value determined in a predetermined period, and the total value of the planned value after the time when the actual value is determined correspond to the planned cost value for the full year. It has an expected landing value calculation section that calculates an expected landing value, and an output control section that outputs an expected landing value corresponding to the expected cost value.

Further, in order to solve the above-described problems and achieve the object, in the expected landing value management method according to the present invention, the provisional expected value generation unit generates a provisional expected value, which is the expected cost of the item for a predetermined period. an unassigned cost calculation step in which an unassigned cost calculation unit calculates an unassigned cost that is a cost that is not assigned as a cost for a project and is expected to occur in a predetermined period; A planned value generation step in which the generating unit generates a value obtained by adding the provisional planned value and the unassigned cost as a planned cost value for a predetermined period of the project; an expected cost value calculation step of calculating the total value of the actual value and the expected value after the time when the actual value is determined as the expected cost value corresponding to the expected cost value for the full year; and an output control step of outputting an expected landing value corresponding to the value.

Further, in order to solve the above-described problems and achieve the object, the expected landing value management program according to the present invention provides a computer with a provisional expected value that generates a provisional expected value that is the expected value of expenses for a predetermined period of time for an item. A generation unit, an unassigned cost calculation unit that calculates an unassigned cost that is expected to occur in a predetermined period and is not assigned as a cost for the project, and a value obtained by adding the tentatively planned value and the unassigned cost. , a planned value generation unit that generates a planned cost value for a predetermined period of a project, and a total value of the actual cost value determined during the predetermined period and the planned value after the time when the actual value is determined are calculated. It is characterized by functioning as an expected landing value calculation unit that calculates an expected landing value corresponding to the expected value and an output control unit that outputs an expected landing value corresponding to the expected cost value.

According to the present invention, it is possible to calculate the expected landing value reflecting the unassigned cost and to perform accurate project management.

FIG. 1 is a block diagram showing the hardware configuration of the business management device according to the embodiment. FIG. 2 is a diagram for explaining an outline of the predicted landing value. FIG. 3 is a diagram showing an example of an organization-by-organization forecast table in which unassigned costs are reflected in the full-year scheduled value of indirect costs. FIG. 4 is a diagram for explaining data set for various masters. FIG. 5 is a flow chart showing the flow of the planned budget registration operation for the virtual project. FIG. 6 is a diagram showing an example of virtual PJ data. FIG. 7 is a diagram showing an example of the planned budget registered in the virtual PJ. FIG. 8 is a diagram showing virtual PJ update processing for directly associating a PJ with a virtual PJ. FIG. 9 is a diagram showing an example of the expected landing value of the calculated value. FIG. 10 is a flow chart showing the flow of processing for a direct project accepted after the formation of a virtual project. FIG. 11 is a diagram showing an example of direct PJ data. FIG. 12 is a diagram for explaining the personnel management registration process. FIG. 13 is a diagram for explaining the operation of registering budget information in the direct PJ table. FIG. 14 is a diagram for explaining virtual PJ configuration processing for directly associating a PJ table with a virtual PJ table. FIG. 15 is a diagram showing an example of an organization-by-organization forecast table displayed without including unassigned costs. FIG. 16 is a diagram for explaining the operation of calculating unassigned costs. FIG. 17 is a diagram showing an example of an organization-by-organization forecast table including unassigned costs. FIG. 18 is a flow chart showing the flow of registration processing of sales for direct PJ. FIG. 19 is a diagram for explaining the project sales input processing. FIG. 20 is a diagram for explaining input processing of direct costs, indirect costs, and SG&A costs in the month in which sales are generated. FIG. 21 is a diagram showing an example of an organization-by-organization forecast table reflecting sales data and expense data. FIG. 22 is a flow chart showing the operation flow of the business support device when receiving a new order for a new project. FIG. 23 is a diagram showing an example of direct PJ data of a newly received project. FIG. 24 is a diagram for explaining the personnel management registration process when receiving an order for a new project. FIG. 25 is a diagram for explaining the process of registering budget information for direct PJ. FIG. 26 is a diagram for explaining the budget registration process for each project. FIG. 27 is for explaining the operation of generating an organization-by-organization forecast table in which the unassigned costs are not reflected, corresponding to the direct PJ of the project number "P001" and the direct PJ of the project number "P002". It is a diagram. FIG. 28 is a diagram showing an example of an extraction screen for selecting whether or not to reflect unassigned costs on the organization-by-organization forecast table. FIG. 29 is a diagram for explaining how to calculate unassigned costs corresponding to a newly received project. FIG. 30 is a diagram showing an example of an organization-by-organization forecast table in which unassigned costs are reflected, corresponding to the direct PJ of the project number "P001" and the direct PJ of the project number "P002". .

A business management apparatus according to an embodiment of the present invention will be described in detail below with reference to the drawings. It should be noted that the present invention is not limited by this embodiment.

(Hardware configuration)
FIG. 1 is a block diagram showing the hardware configuration of the business management device 1 according to the embodiment. As shown in FIG. 1, the business management apparatus 1 includes a storage section 2, a control section 3, a communication interface section 4, and an input/output interface section 5. FIG.

An input device 6 and an output device 7 are connected to the input/output interface section 5 . As the output device 7, a display unit such as a monitor device (including home television) can be used.

As the input device 6, in addition to a keyboard device, a mouse device, and a microphone device, a monitor device that realizes a pointing device function in cooperation with a mouse device can be used.

As the storage unit 2, for example, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive) or SSD (Solid State Drive) can be used. In the storage unit 2, a cost element master 11, a planned unit price master 12, a department master 13, and an employee master 14, which are storage areas, are formed. The storage unit 2 also includes a cost element table 15, a planned unit price table 16, a department table 17, an employee table 18, a direct project table (direct PJ table) 19, a budget table 20, and a virtual project table 19, which are storage areas. A table 21 is formed. In the storage unit 2, an organization-by-organization forecast table 22, a personnel management table 23, an unassigned table 24, a sales table 25, and an expense table 26 are formed as storage areas.

(Functional configuration of business management device)
The storage unit 2 also stores a business management program. The control unit 3 functions as a master setting unit 31, an input processing unit 32, a data generation unit 33, a storage control unit 34, a calculation unit 35, and a display control unit 36 by executing this business management program. The data generator 33 is an example of a tentative planned value generator, a planned value generator, and a planned value generator. Also, the calculation unit 35 is an example of an unassigned cost calculation unit and an expected landing value calculation unit. Also, the display control unit 36 is an example of an output control unit.

The master setting unit 31 sets the cost element master 11, the planned unit price master 12, the department master 13, and the employee master. The input processing unit 32 acquires commands and the like corresponding to the input operations of the business operator at the time of master setting and the like. The data generation unit 33 generates a plan value or planned value of the balance for a project (issue). The storage control unit 34 controls storage and reading of various data in the various masters 11-14 and the various tables 15-26. The calculation unit 35 calculates a planned value reflecting the unassigned cost, a predicted landing value, and the like. The display control unit 36 displays the expected landing value and the like via the output device 7, which is an example of the display unit.

(Definition of terms)
Next, the following terms are mainly used with the following meanings.

・Planned value: Planned figures for sales and costs such as target values for each organization planned at the beginning of the term, etc.
・Estimated value: Planned sales and cost figures calculated from the accumulation of execution budgets for each project,
・Actual value: The actual sales and cost figures generated by actual sales acceptance inspection or costs incurred such as operating hours.

・Personnel management registration: assigning engineers to projects such as orders and registering the planned man-month, etc.
・Assigned Labor Costs: Cost of labor costs for each person assigned to a project such as an order. The amount is determined by rank or contract form,
- Unassigned cost: labor cost cost for each person who has not been assigned to the project but is expected to occur in the future. Occurs in both company employees and cooperating company employees. The amount is determined by rank or contract type.

・Execution budget: Revenue and expenditure plan for sales and cost estimates estimated at the timing of inquiries or orders for each project,
・Estimated value: The expected balance for the full year, which is indicated by the total of the actual value up to the current month when the actual value was confirmed, and the planned value from the next month onward,
・Direct project (direct PJ): Projects that actually generate sales or expenses, such as inquiries or orders,
- Virtual project (virtual PJ): A virtual project aggregated by organization.

(Summary of expected landing value)
FIG. 2 is a diagram showing an overview of predicted landing values. As shown in FIG. 2, the expected value of the project's "sales", the expected value of "direct costs", the expected value of "indirect costs", and the "sales and administrative expenses (SG&A expenses)" is calculated.

For example, the forecasted value of the planned value for “sales” is the sum of the planned values from the beginning of the period to the base year and month (=past) and the total of the planned values from the month following the base year to the end of the period (=future). Calculated by addition processing. In addition, the expected landing value of the planned value for "sales" is the total amount of actual sales from the beginning of the period to the base year and month (=past), and the total amount of the planned value from the month following the base year to the end of the period (=future). and are calculated by addition processing.

Further, although details will be described later, in the case of the business management apparatus 1 of the embodiment, the unassigned cost is added to the indirect cost. For this reason, the estimated value of the planned value of "indirect costs" is the amount obtained by adding the total amount of actual sales from the beginning of the period to the base year (=past) and the unassigned costs, and the "base year and month It is calculated as the total amount of the total amount of the planned value from the next month to the end of the period (= future) and the amount obtained by adding the unassigned cost.

As an example, regarding labor costs, it is possible to output expected costs including expected costs for unassigned personnel who are not registered in personnel management (for one year from the beginning fiscal year of the extraction condition). That is, by referring to the employee master 14 with the last day of the reference year and month, for example, "Mr. Tanaka" is detected as an unassigned person in charge. Also, from the employee master 14, the department code of the department to which the employee belongs, such as "system 1 department", is acquired. Also, from the employee master 14, Mr. Tanaka's planned unit price code and Mr. Tanaka's monthly average working hours such as "160 hours" are acquired. Also, based on Mr. Tanaka's scheduled unit price code acquired from the employee master 14, the scheduled unit price master is referred to, and an hourly unit price such as "5000 yen" is detected.

Then, Mr. Tanaka's labor cost is calculated by multiplying Mr. Tanaka's hourly unit price by Mr. Tanaka's average monthly working hours (5,000 yen×160 hours=labor cost of 800,000 yen).

Next, the unassigned man-hour amount (unassigned cost) is calculated from the unassigned man-hours (1-assigned man-hours) in personnel management for each month from the month following the base year month to the end of the month. For example, if the reference year and month is December and the assigned man-hours in January is "0.7", then "labor cost 800,000 yen×(1−0.7)=unassigned cost 240,000 yen". Similarly, if the assigned man-hours in February is "0", then "800,000 yen for labor costs x (1-0) = 800,000 yen for unassigned costs". Similarly, if the assigned man-hours in March is "0", then "800,000 yen in labor costs x (1-0) = 800,000 yen in unassigned costs".

Next, the unassigned costs are added to the expected labor costs from the next month of the base year to the end of the month to calculate the employee costs (expected). For example, if the base date is December and the budget (labor cost) for direct PJ in January is 1.2 million yen, add 240,000 yen, which is the unassigned cost in January, to this 1.2 million yen. By doing so, 1,440,000 yen is calculated as the employee cost (estimate) in January. Similarly, if the budget (labor cost) for direct PJ in February is 1.4 million yen, by adding 800,000 yen, which is the unassigned cost in February, to this 1.4 million yen, the employee cost in February 2.2 million yen is calculated as (expected). Similarly, if the budget (labor cost) for direct PJ in March is 300,000 yen, by adding 800,000 yen, which is the unassigned cost in March, to this 300,000 yen, the employee cost in March 1,100,000 yen is calculated as (expected).

FIG. 3 is a diagram showing an example of an organization-by-organization forecast table in which unassigned costs are reflected in the full-year scheduled value of indirect costs. In the example of FIG. 3, at first glance, the sales forecast is +600,000 more than the plan, and the direct cost forecast is also +150,000, so it seems to be going well. However, in reality, the cost of unassigned engineers is expected to increase, and indirect costs and SG&A expenses will increase accordingly, and the operating income is expected to land at -900,000.

If the expected landed value is calculated without including the unassigned cost, the expected landed value of the indirect cost will decrease (scheduled indirect cost of 300,000 → 200,000). As a result, an erroneous judgment is made so as to make a profit (operating profit 1.5 million → 2.4 million). Since the task support device 1 of the embodiment calculates the estimated landing value by adding the unassigned costs, it is possible to prevent such erroneous judgments and accurately manage the project. .

(Setting operation for various masters)
FIG. 4 is a diagram for explaining data set for various masters. Among them, FIG. 4A is a diagram showing data set for the cost element master 11. FIG. As shown in FIG. 4A, in the cost element master 11, cost element codes and cost element names such as "G01: direct cost", "G02: indirect cost", and "G90: selling, general and administrative expenses" are set. (be registered. A cost element table 15 may be provided in place of the cost element master 11, and the above-described cost element code and cost element name may be set in this cost element table 15. FIG.

FIG. 4B is a diagram showing data set for the scheduled unit price master 12. As shown in FIG. As shown in FIG. 4B, the scheduled unit price master 12 includes, for example, scheduled unit price codes such as "YT01" and "YT02", scheduled unit price names such as "general manager unit price" and "section manager unit price", and "G01". and hourly unit prices such as "5,000 yen" and "4,000 yen" are set (registered). Note that a planned unit price table 16 may be provided in place of the planned unit price master 12, and the above-mentioned planned unit price code, hourly unit price, etc. may be set in this planned unit price table 16. FIG.

FIG. 4C is a diagram showing data set for the department master 13. As shown in FIG. As shown in FIG. 4C, department codes and department names such as "S01: System 1 department" and "S02: System 2 department" are set (registered) in the department master 13, for example. A department table 17 may be provided in place of the department master 13, and the above department code and department name may be set in this department table 17. FIG.

FIG. 4D shows data set in the employee master 14. As shown in FIG. As shown in FIG. 4D, the employee master 14 includes, for example, employee codes such as "SH01" and "SH02", employee names such as "Tanaka" and "Suzuki", department codes such as "S01", Scheduled unit price codes such as "YT01" and "YT02" and monthly average scheduled hours such as "160 hours" are set (registered). An employee table 18 may be provided in place of the employee master 14, and the above employee code and monthly average scheduled hours may be set in this employee table 14. FIG.

(Landing prediction management operation)
The landing prediction management operation in the business support device 1 according to the embodiment will be described below.

(Registration of planned budget by organization at the beginning of the term)
First, at the beginning of a term such as April 2021, for example, a planned budget is registered for a virtual project, which is a virtual project formed for each organization (each department). FIG. 5 is a flow chart showing the flow of the planned budget registration operation for this virtual project.

When it comes time to create the virtual project, the business operator inputs the department code, department name, and period of the department in charge of the virtual project. The input processing unit 32 acquires such input data, and the data generation unit 33 generates a virtual project number such as “KP001” and a department such as “S01” illustrated in FIG. 6 based on the acquired input data. Generate virtual PJ data including a code, a department name such as "System Department 1", and a period such as "April 2021 to March 2022". Of these, the virtual project number is automatically numbered by the business management device 1 side. The storage controller 34 stores the generated virtual PJ data in the virtual PJ table 21 (step S1).

Next, the business operator inputs the elements and the budget from April, which is the beginning of the period, to March of the following year, which is the end of the period, in association with the virtual project number. Specifically, as budget data, budgets for sales, direct costs, indirect costs, SG&A expenses, and operating income are input for each month of the period described above. The input processing unit 32 acquires such input data, and the data generation unit 33 generates budget data illustrated in FIG. 7 based on the acquired input data. The storage control unit 34 stores the generated budget data in the budget table 20 (step S2).

Next, as illustrated in FIG. 8, the data generating unit 33 generates actual sales or costs for the virtual PJ data stored in the virtual PJ table 21, such as inquiries or orders received during the above period. Associate the direct project number of the generated direct PJ (step S3: virtual project update processing). At the beginning of this period, no direct PJ has occurred, so at this point the data generation unit 33 does not update the virtual project.

Next, when the business operator designates confirmation of the landing forecast of the virtual project, the calculation unit 35 calculates the total monthly budget for each planned value of sales, direct costs, indirect costs, SG&A expenses, and operating income. Calculate The data generation unit 33 calculates the total monthly budget for each planned value of sales, direct costs, indirect costs, SG&A expenses, and operating income calculated by the calculation unit 35, , SG&A expenses, and operating profit are stored in the organization-by-organization forecast table 22 as expected landing values. In addition, as shown in FIG. 9, the display control unit 36 reflects the expected landing value of the planned value of sales, direct costs, indirect costs, SG&A expenses, and operating income, the planned value for each month, and the total amount. The tissue-specific landing prediction table is displayed on the output device 7 (step S5).

As of the beginning of this term, no inquiries or orders have been received, so the forecasted values of planned values and the expected values of actual values are not calculated and are not displayed in the forecast table by organization.

(Direct PJ order processing)
Next, FIG. 10 is a flow chart showing the flow of processing for a direct project that has actually received an order after the formation of the virtual project. In this case, the registration processing of the received direct project is performed by the data generation unit 33 (step S11). Specifically, for example, assuming that a project of "6 million yen" is received as shown in FIG. Includes department name such as "Part 1", contract amount such as "6 million yen", order classification such as "order", and estimated sales amount allocated "2 million yen" for April to June. PJ data is generated directly. The storage control unit 34 stores this direct PJ data in the direct PJ table 19 .

Next, personnel management registration processing, which is processing for allocating employees who will be in charge of projects from April to June, is performed (step S12). Specifically, the business operator refers to the employee master 14 and the scheduled unit price master 12 as shown in FIG. 12 to select the employee who will be in charge of the project from April to June. The example in FIG. 12 is an example in which "Mr. Tanaka" is selected as the person in charge of the project from April to June. In addition, the business operator inputs the scheduled labor for April to June based on Mr. Tanaka's monthly average scheduled hours stored in the employee master 14 . The example of FIG. 12 is an example in which "0.7 man-months" is input as Mr. Tanaka's manpower for April, and "1 man-month" is input for each of May and June.

Based on the input of the business operator, the data generation unit 33 generates a project number such as "P001", an employee name such as "Tanaka", a month such as "April", and "0.7 Generates personnel management data including scheduled manpower such as "man-month" or "one man-month".

Further, as shown in FIG. 12, the calculation unit 35 detects Mr. Tanaka's monthly average scheduled time (=160 hours) from the employee master 14 and also detects Mr. Tanaka's hourly unit price (=5000 yen). Then, the calculation unit 35 calculates direct costs for April to June by performing the following calculations.

April → 160 hours x 0.7 person-months x 5,000 yen = 560,000 yen May → 160 hours x 1.0 person-months x 5,000 yen = 800,000 yen June → 160 hours x 1.0 person-months x 5,000 yen = 800000 yen

The storage control unit 34 stores the direct costs for April to June thus calculated in the personnel management table 23 in association with the personnel management data.

Next, as shown in FIG. 13, the business operator directly registers the budget information of the PJ via the item-specific budget registration screen (step S13). Specifically, the business operator selects "2,000,000 yen" as the planned sales amount for each month from April to June, which directly corresponds to the above-mentioned "6,000,000 yen" project. Enter the estimated sales amount for . In addition, the business operator enters "200,000 yen" as the indirect cost for each month from April to June on the item-specific budget registration screen, and "600,000 yen", which is the total amount of the indirect cost. Enter Also, the business operator inputs "140,000 yen" as the SG&A expenses for April and "200,000 Yen" as the SG&A expenses for May and June on the screen for registering the budget for each project.

In addition, as explained using FIG. 12, direct costs for each month from April to June and the total amount for each month (216 10,000 yen) is read from the personnel management table 23 by the memory control unit 34 and automatically input to the project-specific budget registration screen.

In addition, the calculation unit 35 calculates "Sales - (direct costs + indirect costs + SG&A costs)" for each month. And for June, an operating profit of "800,000 yen" is calculated. Further, the calculation unit 35 calculates the total operating profit of "2.7 million yen" by adding the operating profit from April to June. The display control unit 34 displays the monthly operating profit and the total amount calculated by the calculation unit 35 on the item-specific budget registration screen.

The storage control unit 34 stores such budget data of sales, direct costs, indirect costs, SG&A expenses, and operating profit in the budget table 20 as project-specific budget data.

In this way, when the registration processing of the direct PJ data corresponding to the received project and the item-by-item budget data is performed, the data generation unit 33 generates the virtual PJ data stored in the virtual PJ table 21 as shown in FIG. The project number (P001) of the direct PJ data described with reference to FIG. 11 is registered for the data (step S14: virtual PJ update processing). This associates the virtual PJ with the direct PJ.

Next, the work management apparatus 1 of the embodiment provides an organization-by-organization report that does not reflect the unassigned cost, which is the labor cost cost for each person who is not assigned to a project but is expected to occur in the future. It is possible to select and display a forecast table or an organization-by-organization forecast table reflecting unassigned costs.

That is, when the business operator selects the display of the organization-by-organization forecast table in which the unassigned costs are not reflected, the processing proceeds to step S18 via steps S15 (Yes) and S16 (No) in the flowchart of FIG. proceed to Then, the display control unit 36 generates and displays an organization-by-organization forecast table in which the unassigned costs are not reflected.

Specifically, FIG. 15 is a diagram showing an example of an organization-by-organization forecast table generated without reflecting unassigned costs. In this case, the storage control unit 34 stores the forecasted values of sales, direct costs, indirect costs, SG&A expenses, and planned operating income described with reference to FIG. , Planned values of sales, direct costs, indirect costs, SG&A expenses, and operating profits from April to June, indicated by project-by-project budget data (see FIG. 13) stored in the budget table 20. , and the expected landing value corresponding to the total amount of the planned values are registered.

In the example of FIG. 15, the sales, direct costs, indirect costs, SG&A expenses, and operating income forecast values described with reference to FIG. This is an example in which "2,000,000 yen" is registered as the expected sales value from June to June. Further, in the example of FIG. 15, "560,000 yen", "800,000 yen", and "800,000 yen" are registered in the above-mentioned organization-by-organization forecast table 22 as expected direct costs for April to June. This is an example of

In the example of FIG. 15, "200,000 yen", "200,000 yen", and "200,000 yen" are registered in the above-mentioned organization-by-organization forecast table 22 as planned values of indirect costs from April to June. In this example, "140,000 yen", "200,000 yen", and "200,000 yen" are registered as planned SG&A expenses. Further, in the example of FIG. 15, the calculation unit 35 calculates "1,100,000 yen", "800,000 yen", and "800,000 yen" as the planned operating income for April to June, and the storage control unit 34 This is an example registered in the tissue-specific landing prediction table 22 described above.

The display control unit 36 reads out each of the expected values of sales, direct costs, indirect costs, SG&A expenses, and operating income registered in the organization-by-organization forecast table 22 in this way, and does not reflect unassigned costs. A state-by-tissue landing prediction table is generated and displayed on the output device 7 .

On the other hand, when the business operator selects the display of the organization-by-organization forecast table in which the unassigned costs are reflected, the processing proceeds through steps S15 (Yes) and S16 (Yes) in the flowchart of FIG. Proceed to S17. Then, the display control unit 36 displays the organization-by-organization forecast table in which the unassigned costs are reflected.

Specifically, the calculation unit 35 refers to the employee master 14 as shown in FIG. Detect due times. The calculation unit 35 also refers to the scheduled unit price master 12 and detects the hourly unit prices of Mr. Tanaka, Mr. Suzuki, and Mr. Sato. Then, the calculation unit 35 calculates the “unassigned labor cost (unassigned cost)” by calculating “unassigned manpower×monthly average scheduled time×hourly unit price”.

Specifically, as shown in FIG. 12, Mr. Tanaka's planned man-hours for April is "0.7 man-months". Therefore, Mr. Tanaka's unassigned labor in April is "0.3 man-months" as shown in FIG. In this case, the computing unit 35 computes Mr. Tanaka's unassigned cost in April by computing "0.3 man-months x 160 hours x 5000 yen = 240,000 yen". Also, as shown in FIG. 12, Mr. Tanaka's planned man-hours for May and June are "1 man-month". Therefore, Mr. Tanaka's unassigned labor in May and June is "0 man-months" as shown in FIG. In this case, the computing unit 35 computes Mr. Tanaka's unassigned costs in May and June by performing a calculation of "0 man-months x 160 hours x 5000 yen = 00000 yen".

Also, the direct PJ that is being ordered at this time is the project "P001" that was ordered for April to June as shown in FIG. Therefore, Mr. Tanaka's planned man-hours from July to March of the following year will be "0 person-months." Therefore, the calculation unit 35 calculates the unassigned cost of Mr. Tanaka from July to March of the following year by calculating "1 man-month x 160 hours x 5,000 yen = 800,000 yen".

On the other hand, Mr. Suzuki's hourly unit price is "4000 yen". Therefore, the calculation unit 35 calculates the unassigned cost of Mr. Suzuki from April to March of the following year by performing calculation of "1 man-month x 160 hours x 4000 yen = 640,000 yen". Similarly, Mr. Sato's hourly unit price is "3000 yen". Therefore, the calculation unit 35 calculates Mr. Sato's unassigned cost from April to March of the following year by calculating "1 man-month x 160 hours x 3000 yen = 480,000 yen".

Next, as shown in FIG. 16, the calculation unit 35 adds the monthly unassigned costs of Mr. Tanaka, Mr. Suzuki, and Mr. Sato to calculate the total amount of unassigned costs for each month. For example, the unassigned costs for Mr. Tanaka, Mr. Suzuki, and Mr. Sato in April are "240,000 yen", "640,000 yen", and "480,000 yen", respectively. Therefore, the calculation unit 35 calculates "1,360,000 yen in total" by calculating "240,000 yen + 640,000 yen + 480,000 yen" as the unassigned cost for April.

In addition, since Mr. Tanaka's unassigned cost for May and June is "00,000 yen", the calculation unit 35 calculates "00,000 yen + 640,000 yen + 480,000 yen". A total of 1,120,000 yen is calculated as the unassigned costs for May and June. In addition, from July to March of the following year, since no direct PJ orders have been received at this time, the calculation unit 35 calculates "800,000 yen + 640,000 yen + 480,000 yen" to obtain "a total of 1,920,000 yen". , calculated as the unassigned cost for each month from July to March of the following year.

Here, if there is no order for the project and the month ends in an unassigned state, it is recorded as an indirect cost instead of a direct cost related to the project. As indicated by the arrow in , it is added to the planned indirect labor cost (overhead cost) of the affiliated organization.

That is, when the unassigned costs are not reflected, as shown in FIG. 15, the planned values of indirect costs from April to June are "200,000 yen," "200,000 yen," and "200,000 yen," respectively. The total amount was "600,000 yen". When the unassigned costs are to be reflected, the calculation unit 35 adds the above-calculated April to June "1,360,000 Yen", "1,120,000 Yen", and "1,120,000 Yen", which are unassigned costs, are added.

As a result, as shown in FIG. 17, the planned values of indirect costs including unassigned costs for April to June are "200,000 yen + 1,360,000 yen = 1,560,000 yen", "200,000 yen + 1,120,000 yen = 1,320,000 yen" and "200,000 yen + 1,120,000 yen = 1,320,000 yen". In addition, the planned value of indirect costs including unassigned costs for July to March of the following year, when no orders have been received for the project, can be set to "00,000 yen + 1,920,000 yen = 1,920,000 yen". .

The calculation unit 35 calculates the total amount of scheduled indirect costs including unassigned costs from April to March of the following year (21,480,000 yen in the example of FIG. 17). This is the expected value of the expected value of indirect costs including unassigned costs. Further, the calculation unit 35 calculates a planned operating profit by adding the planned sales, direct costs, indirect costs, and SG&A expenses. Specifically, the planned operating profit for April is calculated as follows: "2 million yen + 560 thousand yen + (-1.56 million yen) + 140 thousand yen = -260 thousand yen". The expected operating profit for June is calculated as follows: "2,000,000 yen + 800,000 yen + (-1,320,000 yen) + 200,000 yen = -320,000 yen". Then, the calculation unit 35 calculates the total amount of the planned operating profit of "-1,920,000 yen" by adding the planned operating profit of April to June, and calculates the total amount of the planned operating profit of "-1,920,000 yen". is the forecasted value of the planned operating income.

The storage control unit 34 stores the expected landing values including such unassigned costs in the organization-by-organization expected landing table 22 . The display control unit 36 reads out the expected values of sales, direct costs, indirect costs, SG&A expenses, and operating income registered in the organization-by-organization forecast table 22, and displays unassigned values as shown in FIG. The organization-by-organization forecast table including the cost is displayed on the output device 7 .

In this way, by incorporating the unassigned costs into the future costs for each organization and displaying them, the future unassigned costs can be grasped without incurring clerical costs (reduction of clerical labor). This makes it possible to improve the accuracy of forecasted numbers that fluctuate daily in business plans for each organization.

Also, if a project ends the month unassigned with no orders, the costs associated with the project are recorded as indirect costs rather than direct costs. Therefore, in the business management apparatus 1 of the embodiment, the unassigned cost is added to the planned value of the indirect labor cost (indirect cost) of the organization to which the worker belongs. As a result, it is possible to easily grasp the ratio of direct costs/indirect costs by organization, etc., and it is not just an evaluation of the achievement/non-achievement of business plans by organization, but also the same sales amount and operating income. Even in an organization, the direct cost of each project is high and the profit margin on sales is poor (=many labor-intensive projects with low profits), or the indirect cost is high and the profit of each project is high, but the assignment is appropriate. It is possible to analyze the fact that it is not possible to obtain operating profit efficiently, because it is not done in a timely manner.

To explain again using the example of FIG. 3, in the case of the example of FIG. 3, the actual value of sales from April to June is "900,000 yen+900,000 yen+900,000 yen=2,700,000 yen". If we add the planned sales from July to March of the following year, 1.1 million yen x 9 months = 9.9 million yen, to this actual value, the total amount and the expected landing value will be 12.6 million yen. Become. This expected landing value of "12.6 million yen" was originally planned for sales of "1 million yen x 12 months," which was "12 million yen." 10,000 yen, and sales are doing well. In addition, the direct cost was "(400,000 yen x 3 months) + (550,000 yen x 9 months) = 6.15 million yen" as of June, compared to the originally planned "6 million yen". 150,000 yen more expenses than originally planned, but it can be said that this is also generally going well.

However, the originally planned value of the indirect cost was "200,000 yen x 12 months = 2.4 million yen", but the actual value of "100,000 yen x 3 months = 300,000 yen" When the planned value obtained by adding is "300,000 yen x 9 months = 2,700,000 yen", the estimated landing value of the actual value becomes "3,000,000 yen". This means that indirect costs will be 600,000 yen more than originally planned, and it can be said that the project is not progressing smoothly as planned.

In addition, due to the increase in indirect costs, SG&A expenses also increased by "750,000 yen" from the initial plan ((100,000 yen x 12 months) - (200,000 yen x 3 months). months) + (150,000 yen x 9 months)).

For this reason, including unassigned costs, the expected operating profit as of June is 1.5 million yen, which is 900,000 yen compared to the initial plan of 2.4 million yen. It can be seen that the number of yen is less.

If the unassigned costs are not included, as shown in FIG. 15, the planned value of the indirect costs is "200,000 yen", and the planned value of the indirect costs including the unassigned costs is "300,000 yen". less amount than Therefore, if the unassigned cost is not included, the expected landing value of the operating profit is "2.4 million yen". Therefore, if the unassigned costs are not included, there is an erroneous perception that the originally planned profit will be obtained.

However, if unassigned costs are included, it is possible to reflect indirect costs that will occur in the future and SG&A expenses that will occur in the future, so it is not possible to obtain accurate forecasts. , take corrective action, such as reviewing project plans and cutting costs.

(Recording operation of project sales)
Next, FIG. 18 is a flow chart showing the flow of the above-described sales registration processing for the direct PJ. For example, as shown in FIG. 19, assume that sales of 2,500,000 yen are obtained as sales for the above-mentioned direct project for April, compared to the originally planned sales amount of 2,000,000 yen. . In this case, the business operator inputs sales of 2,500,000 yen. The data generation unit 33 generates sales data for sales of 2,500,000 yen in April. The storage control unit 34 stores this sales data in the sales table 25 (step S21).

Next, as shown in FIG. 20, the business operator inputs the actual direct costs, indirect costs, and SG&A costs incurred in April. The example of FIG. 20 is an example in which direct costs of "600,000 yen", indirect costs of "1,300,000 yen", and SG&A expenses of "200,000 yen" were incurred in April. The data generator 33 generates expense data of such direct costs, indirect costs, and SG&A costs incurred in April. The storage control unit 34 stores this expense data in the expense table 26 (step S22).

Next, when the display of the forecast table for each organization is specified after the expense data is stored in the expense table 26 (step S23: Yes), the display control unit 36 causes the sales table 25 to store the 21, which reflects the above-mentioned sales data stored in the company and the above-mentioned expense data stored in the expense table 26, is displayed. In the example of FIG. 21, the above-mentioned "2,500,000 yen" is reflected in the actual sales value in April, and "600,000 yen" is reflected in the direct costs, indirect costs, and SG&A expenses in April. , "1,300,000 yen", and "200,000 yen" are reflected. The display control unit 36 displays the total amount of actual sales, direct costs, indirect costs, and selling, general and administrative expenses at the time the sales in April were recorded: "2,500,000 yen", "600,000 yen", "130 10,000 yen” and “200,000 yen” are reflected in the organization-specific landing forecast table.

Also, the calculation unit 35 is: By adding the planned value of "2,000,000 yen×11 months=22,000,000 yen" to the actual value of "2,500,000 yen" in sales, the expected landing value of "24,500,000 yen" is calculated. The display control unit 36 reflects the predicted sales value of "24,500,000 yen" in the sales prediction table for each organization.

In addition, the calculation unit 35 calculates the expected value of the indirect cost of “1.32 million yen” by reflecting the unassigned cost of May on the actual value of the indirect cost of “1.3 million yen” for April, and , "3,940,000 yen" is calculated by adding "1,320,000 yen", which is the planned value of indirect costs reflecting the unassigned costs for June. Further, the calculation unit 35 calculates the total amount of scheduled indirect costs (1,920,000 yen×9 months=17,280,000 yen) reflecting the unassigned costs from July to March of the following year. Then, "21,220,000 yen" is calculated by calculating "3,940,000 yen + 17,280,000 yen". The display control unit 36 displays this "21,220,000 yen" in the organization-by-organization forecast table as the forecasted value of the actual value of indirect costs.

Further, the calculation unit 35 adds "200,000 yen", which is the actual value of the SG&A expenses for April, to "200,000 yen", which is the planned value of the SG&A expenses for May, and the SG&A expenses for June. "200,000 yen", which is the planned value of , is added to calculate "600,000 yen". The display control unit 36 displays this "600,000 yen" in the organization-by-organization forecast table as the forecasted value of actual sales, general and administrative expenses.

In the case of this example, the calculation unit 35 calculates "2,500,000 yen - 600,000 yen - 1,300,000 yen - 200,000 yen based on the actual values of sales, direct costs, indirect costs, and SG&A expenses for April. By performing the calculation of "Yen", "-400,000 yen" is calculated as the actual value of the operating profit for April. The display control unit 36 displays this "-400,000 yen" on the organization-by-organization forecast table as the forecasted value of the actual operating profit for April.

Further, in the case of this example, the calculation unit 35 calculates "24.5 million yen - 2.2 million yen - 21.22 million yen - 600,000 yen" based on the estimated values of actual results of sales, direct costs, indirect costs, and SG&A expenses. By performing the calculation of "yen", the expected landing value of the operating profit of "480,000 yen" is calculated. The display control unit 36 displays this "400,000 yen" in the organization-specific earnings forecast table as the forecasted earnings of the actual operating profit.

(Operation when receiving a new new project order)
Next, the operation of the business management apparatus 1 according to the embodiment when receiving a new order for a new project will be described with reference to the flowchart of FIG. As an example, for example, as shown in FIG. 23, when a new project with a contract amount of "8 million yen" and an order classification of "inquiry" is newly received, the process proceeds from step S31 to step S32 in the flow chart of FIG. advances. When receiving a new order for such a new project, the business operator selects a department such as "system department 1", a contract amount such as "8 million yen", and an order classification such as "inquiry" as shown in FIG. Input operation. A project number such as “P002” is automatically numbered by the business support device 1 .

In addition, the business operator inputs the expected sales month and expected sales amount of the ordered new project, as shown in FIG. In the example of FIG. 23, of the contract amount of "8 million yen", "4 million yen" is scheduled to be sold in May and the remaining "4 million yen" is scheduled to be sold in June.

The data generation unit 33 generates direct PJ data having the contents shown in FIG. 23 in response to such an input operation by the business operator. The storage control unit 34 stores this direct PJ data in the direct PJ table 19 (step S32).

Next, personnel management registration processing, which is processing for allocating employees in charge of projects in May and June, is performed (step S33). Specifically, the business operator refers to the employee master 14 and the scheduled unit price master 12 as shown in FIG. 24 to select employees who will be in charge of projects in May and June. The example of FIG. 24 is an example in which "Mr. Suzuki" is selected as the person in charge of the projects in May and June. Also, the business operator inputs the scheduled work hours for May and June based on Mr. Suzuki's monthly average scheduled hours stored in the employee master 14 . The example of FIG. 24 is an example in which "0.8 person-months" are input as Mr. Suzuki's planned man-hours for May and June.

Based on the input of the business operator, the data generating unit 33 generates a project number such as "P002", an employee name such as "Suzuki", a month such as "May", and a month such as "0.8 It generates personnel management data including scheduled manpower such as "person-months".

Further, as shown in FIG. 24, the calculation unit 35 detects Mr. Suzuki's monthly average scheduled hours (=160 hours) from the employee master 14 and also detects Mr. Suzuki's hourly unit price (=4000 yen). Then, the calculation unit 35 calculates direct costs in April and June by performing the following calculations.

May → 160 hours x 0.8 person-months x 4,000 yen = 512,000 yen June → 160 hours x 0.8 person-months x 4,000 yen = 512,000 yen

The storage control unit 34 stores the direct costs for May and June thus calculated in the personnel management table 23 in association with the personnel management data.

Next, as shown in FIG. 25, the business operator directly registers the budget information of the PJ via the item-specific budget registration screen (step S34). Specifically, the business operator selects "4 million yen" as the planned sales amount for May and June corresponding to the above-mentioned "8 million yen" direct project on this item-by-project budget registration screen. Enter the estimated amount for each. In addition, the business operator enters "200,000 yen" as the indirect costs for each month of May and June on the budget registration screen for each project, and also inputs "400,000 yen", which is the total amount of the indirect costs. ”. In addition, the business operator inputs "200,000 yen" as SG&A expenses for May and June on the item-by-item budget registration screen.

As described with reference to FIG. 24, the monthly direct costs for May and June and the total amount for each month (1,024,000 yen), which are "512,000 yen" respectively, are calculated by the storage control unit 34. It is read out from the management table 23 and automatically input to the item-specific budget registration screen.

In addition, the calculation unit 35 calculates "sales - (direct costs + indirect costs + SG&A costs)" for each month, resulting in "2.96 million yen" for May and "2.96 million yen" for June Calculate the operating profit of Further, the calculation unit 35 calculates the total operating profit of “5,920,000 yen” by adding the operating profit of May and June. The display control unit 34 displays the monthly operating profit and the total amount calculated by the calculation unit 35 on the item-specific budget registration screen.

The storage control unit 34 stores such budget data of sales, direct costs, indirect costs, SG&A expenses, and operating profit in the budget table 20 as project-specific budget data.

In this way, when the registration processing of the direct PJ data corresponding to the received project and the item-by-item budget data is performed, the data generation unit 33 generates the virtual PJ data stored in the virtual PJ table 21 as shown in FIG. For the data, the project number (P002) of the direct PJ data described using FIG. 23 is registered (step S35: automatic reflection processing to the virtual PJ). As a result, the virtual PJ is associated with the direct PJ with the project number "P001" that received the previous order and the direct PJ with the project number "P002" that received the order this time.

Next, the work management apparatus 1 of the embodiment provides an organization-by-organization report that does not reflect the unassigned cost, which is the labor cost cost for each person who is not assigned to a project but is expected to occur in the future. It is possible to select and display a forecast table or an organization-by-organization forecast table reflecting unassigned costs.

That is, when the business operator selects the display of the organization-by-organization forecast table in which the unassigned costs are not reflected, the processing proceeds to step S39 via steps S36 (Yes) and step S37 (No) in the flow chart of FIG. proceed to Then, the display control unit 36, as schematically shown in FIG. 27, direct PJ of the project number "P001" stored in the budget table 20a and "P002" stored in the budget table 20b. An organization-by-organization forecast table that does not reflect unassigned costs, corresponding to the direct PJ of the project number, is generated and displayed.

Specifically, whether or not to reflect the unassigned costs on the organization-by-organization forecast table can be selected on the extraction screen shown in FIG. In the case of the business management apparatus 1 of the embodiment, on this extraction screen, desired reference dates and department codes are specified, and received orders (include/exclude), inquiries (include/exclude) and unassigned costs (include/exclude). not included) can be selected. The example of the extraction screen in FIG. 28 is an example in which orders are selected as "include", inquiries as "include", and unassigned costs as "not include".

When the unassigned costs are not included in this way, the display control unit 36 determines that the sales, direct costs, indirect costs, SG&A expenses and operating profit for April shown in FIG. PJ's April sales, direct costs, indirect costs, SG&A expenses, and operating income are reflected as they are in the forecast table for each organization. As a result, the planned value, planned value, and actual value of sales for April in the organization-by-organization forecast table are displayed as "3,000,000 yen", "2,000,000 yen", and "2,500,000 yen", respectively. Also, the planned value, planned value and actual value of the direct cost for April are displayed as "1,500,000 yen", "560,000 yen", and "600,000 yen", respectively. The planned value, planned value, and actual value of indirect costs for April are displayed as "500,000 yen", "1,360,000 yen", and "1,300,000 yen", respectively. Also, the planned value, planned value, and actual value of the SG&A expenses for April are displayed as "500,000 yen", "140,000 yen", and "200,000 yen", respectively. The planned value, expected value, and actual value of the operating income for April are displayed as "500,000 yen", "-260,000 yen", and "400,000 yen", respectively.

In addition, the calculation unit 35 calculates the sales, direct costs, indirect costs, SG&A expenses, and operating profit for May of the direct PJ with the project number "P001" shown in FIG. 27, and the direct PJ with the project number "P002" The May sales, direct costs, indirect costs, SG&A expenses, and operating profit are added. The display control unit 36 displays the additional amount of sales, direct costs, indirect costs, SG&A expenses, and operating profit for May thus calculated in the May sales forecast table for each organization as shown in FIG. , direct costs, indirect costs, SG&A expenses, and operating profit forecasts. As a result, the planned values for May sales, direct costs, indirect costs, SG&A expenses, and operating income in the forecast table for each organization are "6 million yen", "1,312,000 yen", and "400,000 yen", respectively. , “400,000 Yen” and “4,760,000 Yen” are respectively displayed.

Similarly, the calculation unit 35 calculates sales, direct costs, indirect costs, SG&A expenses, and operating profit for June of the direct PJ with the project number "P001" shown in FIG. June sales, direct costs, indirect costs, SG&A expenses, and operating income are added. The display control unit 36 displays the sales, direct costs, indirect costs, SG&A expenses, and additional operating income for June calculated in this way as shown in FIG. , direct costs, indirect costs, SG&A expenses, and operating profit forecasts. As a result, the planned values for June sales, direct costs, indirect costs, SG&A expenses, and operating income in the forecast table for each organization are "6 million yen," "1,312,000 yen," and "400,000 yen," respectively. , “400,000 Yen” and “4,760,000 Yen” are respectively displayed.

In addition, the calculation unit 35 adds the actual sales value for April of “2,500,000 yen” to the planned sales value of May of “6,000,000 yen” and the planned sales value of June of “6,000,000 yen”. 10,000 yen" is added to calculate a predicted landing value of "14,500,000 yen". The display control unit 36 displays the predicted sales value of "14,500,000 yen" in the sales prediction table for each organization as the predicted sales sales value.

In addition, the calculation unit 35 calculates the actual direct cost for April "600,000 yen", the planned direct cost for May "1,312,000 yen", and the planned direct cost for June. A predicted landing value of "3,224,000 yen" is calculated by adding the value of "1,312,000 yen". The display control unit 36 displays the estimated value of "3,224,000 yen" on the organization-by-organization estimated value as the estimated direct cost value.

In addition, the calculation unit 35 calculates the actual value of the indirect cost for April of “1.3 million yen”, the planned value of the indirect cost of May of “400,000 yen”, and the planned value of the indirect cost of June. A certain "400,000 yen" is added to calculate a predicted landing value of "2,100,000 yen". The display control unit 36 displays the expected landing value of "2,100,000 yen" on the organization-by-organization expected landing table as the expected landing value of indirect costs.

In addition, the calculation unit 35 calculates the actual value of SG&A expenses for April of “200,000 yen”, the planned value of SG&A expenses of May of “400,000 yen”, and the planned value of SG&A expenses of June. A predicted landing value of "1,000,000 yen" is calculated by adding a certain "400,000 yen". The display control unit 36 displays this predicted value of "1,000,000 yen" as the predicted value of sales, general and administrative expenses in the predicted sales table for each organization.

In addition, the calculation unit 35 subtracts the expected actual value of direct costs, indirect costs, and SG&A expenses from the expected actual value of sales (14,500,000 yen - 3,224,000 yen - 210 10,000 yen - 1,000,000 yen), and the expected landing value of "8,176,000 yen" is calculated. The display control unit 36 displays the predicted landing value of "8,176,000 yen" on the organization-by-organization predicted landing table as the predicted landing value of the actual operating profit.

On the other hand, when the business operator selects the display of the organization-by-organization forecast table reflecting the unassigned costs, the processing proceeds through steps S36 (Yes) and S37 (Yes) in the flowchart of FIG. Proceed to S38. Then, the display control unit 36 displays the organization-by-organization forecast table in which the unassigned costs are reflected.

Specifically, the calculation unit 35 refers to the employee master 14 as shown in FIG. Detect due times. The calculation unit 35 also refers to the scheduled unit price master 12 and detects the hourly unit prices of Mr. Tanaka, Mr. Suzuki, and Mr. Sato. Then, the calculation unit 35 calculates the "unassigned labor cost (unassigned cost)" for May and June by calculating "unassigned manpower x monthly average scheduled time x hourly unit price". . The unassigned costs for April and July to March of the following year have already been calculated when the direct project with the project number "P001" was accepted (see FIG. 16).

Since Mr. Tanaka's unassigned manpower for May and June is "0 person-months" as described above, the calculation unit 35 calculates "00,000 yen" as unassigned costs for May and June, respectively. Calculate

Mr. Suzuki's scheduled man-hours for May and June are "0.8 man-months" as shown in FIG. Therefore, the calculation unit 35 calculates "128,000 yen" as the unassigned cost for Mr. Suzuki in May and June by calculating "0.2 person-months x 160 hours x 4000 yen". do. In addition, since Mr. Suzuki's planned man-hours after July are "0 man-months", the unassigned man-months is "1 man-month". Therefore, the calculation unit 35 calculates "640,000 yen" as the unassigned cost of Mr. Suzuki after July by performing the calculation of "1 man-month x 160 hours x 4000 yen".

Since Mr. Sato's scheduled man-hours for May and June are "0 man-months", his unassigned man-months is "1 man-month". Therefore, the calculation unit 35 calculates "480,000 yen" as the unassigned cost for Mr. Sato in May and June by calculating "1 person-month x 160 hours x 3000 yen". Also, since Mr. Suzuki's planned man-hours after July are "0 man-months", the unassigned man-months is "1 man-month". Therefore, the calculation unit 35 calculates "480,000 yen" as the unassigned cost for Mr. Suzuki after July by performing the calculation of "1 man-month x 160 hours x 3000 yen".

Next, as shown in FIG. 29, the calculation unit 35 adds the unassigned costs of Mr. Tanaka, Mr. Suzuki, and Mr. Sato monthly to calculate the total amount of unassigned costs for each month. In the example of FIG. 29, the unassigned costs for Mr. Tanaka, Mr. Suzuki, and Mr. Sato for May are "00,000 yen," "128,000 yen," and "480,000 yen," respectively. The unit 35 adds these and calculates "608,000 yen" as the unassigned cost for May. Similarly, the unassigned costs for Mr. Tanaka, Mr. Suzuki, and Mr. Sato for June are "00,000 yen," "128,000 yen," and "480,000 yen," respectively. These are added and "608,000 yen" is calculated as the unassigned cost for June. At this point, the monthly total amount of unassigned costs from July onward, in which project orders have not been received, is "1,920,000 yen" as described above.

Next, FIG. 30 is a diagram showing an example of the above-described extraction screen designating the display of the organization-by-organization forecast table including unassigned costs, and an example of the organization-by-organization forecast table reflecting the unassigned costs. . The storage control unit 34 stores the predicted landing values including the unassigned costs in the predicted landing table 22 for each organization. The display control unit 36 reads out the expected values of sales, direct costs, indirect costs, SG&A expenses, and operating income registered in the organization-by-organization expected earnings table 22, and, as shown in FIG. The organization-by-organization forecast table including the cost is displayed on the output device 7 .

Specifically, the calculation unit 35 adds “400,000 yen (see FIG. 28)”, which is the planned value of the indirect costs for May, to “608,000 yen by adding the unassigned costs of ", "1,008,000 yen" is calculated as the planned value of the indirect costs for May. Similarly, the calculation unit 35 adds "608,000 yen" for June described with reference to FIG. By adding the unassigned costs, "1,008,000 yen" is calculated as the planned value of the indirect costs for June.

As shown in FIG. 30, the display control unit 36 sets "1,008,000 yen" reflecting the unassigned costs as the planned value of the indirect costs for May and June in the organization-by-organization forecast table. indicate. In addition, the display control unit 36 displays "1,920,000 yen (see FIG. 29)" calculated by reflecting the unassigned cost as the planned value of the indirect cost after July in the organization-by-organization forecast table.

In addition, the calculation unit 35 sets the actual value of the indirect cost of “1,300,000 yen”, the planned value of the indirect cost of May to “1,008,000 yen”, and the planned value of the indirect cost of June. A certain "1,008,000 yen" is added. Further, the calculation unit 35 calculates "1,920,000 yen×9=17,280,000 yen", which is the planned value of indirect costs for a total of 9 months from July to March of the following year. Then, by calculating "1,300,000 yen + 1,008,000 yen + 1,008,000 yen + 17,280,000 yen", "20,596,000 yen" is calculated as the expected landing value of the actual value of the indirect value. The display control unit 36 displays this "20,596,000 yen" in the organization-by-organization forecast table as the expected arrival value of the indirect actual value reflecting the unassigned cost.

Further, the calculation unit 35 subtracts the direct cost actual value of “3.48 million yen” from the actual sales value of “14.5 million yen”, and calculates the indirect cost actual value of “20.596 million yen.” ” and the actual value of SG&A expenses “1,000,000 yen” are subtracted to calculate the forecasted operating income of “−10,576,000 yen”. The display control unit 36 displays this "-10,576,000 yen" on the organization-by-organization forecast table as the forecasted value of actual operating profit reflecting the unassigned cost.

(Effect of Embodiment)
As is clear from the above description, the business management device 1 of the embodiment incorporates the unassigned costs into the future costs for each organization and displays them, so that the future unassigned costs can be grasped without incurring administrative costs. (reduction of clerical work). This makes it possible to improve the accuracy of forecasted numbers that fluctuate daily in business plans for each organization.

Also, if a project ends in an unassigned month with no orders, it is recorded as an indirect cost rather than a direct cost associated with the project. Therefore, the unassigned cost is added to the scheduled indirect labor cost (indirect cost) of the organization to which the member belongs. As a result, it is possible to easily grasp the ratio of direct costs/indirect costs by organization, etc., and it is not just an evaluation of the achievement/non-achievement of business plans by organization, but also the same sales amount and operating income. Even in an organization, the direct cost of each project is high and the profit margin on sales is poor (=many labor-intensive projects with low profits), or the indirect cost is high and the profit of each project is high, but the assignment is appropriate. It is possible to analyze the fact that it is not possible to obtain operating profit efficiently, because it is not done in a timely manner.

[Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
Since this embodiment can contribute to improving operational efficiency and promoting appropriate management decisions of companies, it is possible to contribute to goals 8 and 9 of the SDGs.

In addition, the present embodiment can contribute to the reduction of disposal loss and the promotion of paperless and computerization.

In addition, since this embodiment can contribute to strengthening control and governance, it is possible to contribute to Goal 16 of the SDGs.

[Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Further, regarding the business management apparatus 1, each constituent element shown in the figure is functionally conceptual, and does not necessarily need to be physically configured as shown in the figure.

For example, all or any part of the processing functions provided by the business management apparatus 1, particularly the control unit 3 and each processing function performed by the control unit 3, is interpreted by a CPU (Central Processing Unit) and the CPU. It may be implemented by a program to be executed, or may be implemented as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment, and is recorded on the business management apparatus as necessary. 1 is mechanically read. That is, a storage unit such as a ROM or HDD stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control section 3 in cooperation with the CPU.

Further, the business management program of this business management device 1 may be stored in another server device connected to the business management device 1 via an arbitrary network, and all or part of it may be stored as necessary. can also be downloaded.

Also, the business management program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" means memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disk), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single structure, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. Known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in the business management apparatus 1 shown in the embodiment, the installation procedure after reading, and the like.

The storage unit 2 is storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and stores various programs, tables, databases, and the like used for various processes and website provision. , to store files for web pages, etc.

Further, the business management apparatus 1 may be configured by an information processing apparatus such as a known personal computer or a work station, or may be configured by an information processing apparatus to which arbitrary peripheral devices are connected. Also, the information processing apparatus may be implemented by installing software (including programs, data, etc.) that implements the processing described in the present embodiment.

Furthermore, the specific form of distribution and integration of the device is not limited to the one shown in the figure, and all or part of it can be functionally or physically implemented in any unit according to various additions or functional additions. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be implemented selectively.

INDUSTRIAL APPLICABILITY The present invention is useful, for example, for business in the IT (Information Technology) media industry that provides system engineering services.

1 business management device 2 storage unit 3 control unit 4 communication interface unit 5 input/output interface unit 6 input device 7 output device 11 cost element master 12 planned unit price master 13 department master 14 employee master 15 cost element table 16 planned unit price table 17 department table 18 Employee table 19 Direct PJ table 20 Budget table 21 Virtual PJ table 22 Organizational forecast table 23 Personnel management table 24 Unassigned table 25 Sales table 26 Expense table 31 Master setting unit 32 Input processing unit 33 Data generation unit 34 Storage control unit 35 calculation unit 36 display control unit

Claims (7)

a provisional plan value generation unit that generates a provisional plan value that is a plan value of expenses for a predetermined period for the project;
an unassigned cost calculation unit that calculates an unassigned cost, which is a cost that has not been assigned as a cost for the matter and is expected to occur in the predetermined period;
a planned value generation unit that generates a value obtained by adding the provisional planned value and the unassigned cost as a planned cost value for a predetermined period of the project;
An expected cost value calculation unit that calculates the total value of the actual cost value determined in the predetermined period and the estimated value after the time when the actual value is determined as the estimated cost value corresponding to the expected cost value for the full year. and,
an output control unit that outputs the expected landing value corresponding to the expected cost value;
A landing prediction value management device having Further comprising a planned value generation unit that generates a planned value of the cost for the predetermined period,
The expected landing value calculation unit calculates the total value of the planned values of costs for a predetermined period as an expected landing value corresponding to the planned value of costs for the full year,
The output control unit outputs the expected landing value corresponding to the planned cost value and the expected landing value corresponding to the planned cost value;
The predicted landing value management device according to claim 1, characterized by: The predicted landing value calculation unit calculates the predicted landing value for each group in charge of the matter;
3. The predicted landing value management device according to claim 1 or 2, characterized by: The expected landing value calculation unit calculates the expected landing value corresponding to sales, direct costs, indirect costs, selling and administrative expenses, and operating income of the project,
The provisional planned value generation unit generates a provisional planned value of the indirect cost,
The unassigned cost calculation unit calculates an unassigned cost corresponding to the indirect cost,
The scheduled value generation unit generates a value obtained by adding the tentatively scheduled value of the indirect cost and the unassigned cost of the indirect cost as the scheduled value of the indirect cost;
The predicted landing value management device according to any one of claims 1 to 3, characterized by: The predicted landing value calculation unit calculates the predicted landing value to which the unassigned cost is added and the predicted landing value to which the unassigned cost is not added,
The output control unit outputs the predicted landing value selected from the predicted landing value to which the unassigned cost is added and the predicted landing value to which the unassigned cost is not added. to do
The predicted landing value management device according to any one of claims 1 to 4, characterized by: a tentatively scheduled value generation step in which the tentatively scheduled value generation unit generates a tentatively scheduled value that is a scheduled cost value for a predetermined period of time for the item;
an unassigned cost calculation step in which an unassigned cost calculation unit calculates an unassigned cost, which is a cost that has not been assigned as a cost for the matter and is expected to be incurred in the predetermined period;
a planned value generation step in which a planned value generation unit generates a value obtained by adding the provisional planned value and the unassigned cost as a planned cost value for a predetermined period of the project;
The estimated cost value calculation unit uses the total value of the actual cost value determined in the predetermined period and the estimated value after the time when the actual value is determined as the estimated cost value corresponding to the estimated cost value for the full year. a landing expected value calculation step to be calculated;
an output control step in which the output control unit outputs the expected landing value corresponding to the expected cost value;
Landing expected value management method having the computer,
a provisional plan value generation unit that generates a provisional plan value that is a plan value of expenses for a predetermined period for the project;
an unassigned cost calculation unit that calculates an unassigned cost, which is a cost that has not been assigned as a cost for the matter and is expected to occur in the predetermined period;
a planned value generation unit that generates a value obtained by adding the provisional planned value and the unassigned cost as a planned cost value for a predetermined period of the project;
An expected cost value calculation unit that calculates the total value of the actual cost value determined in the predetermined period and the estimated value after the time when the actual value is determined as the estimated cost value corresponding to the expected cost value for the full year. and,
Functioning as an output control unit that outputs the expected landing value corresponding to the expected cost value,
Landing expected value management program characterized by.

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