JP3235985U - Output device - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an output device capable of promptly outputting a repayment break-even point after the next term.
An output device includes a borrowing information acquisition unit that acquires borrowing information of a business operator, a first period information acquisition unit that acquires sales information and expense information in the first period of the business operator, and a first period. The second period information calculation unit, which calculates the sales information in the second period after the first period from the sales information in the above, and calculates the expense information in the second period from the expense information in the first period, and the borrowing information, the second. A calculation unit that calculates the repayment break-even point in the second period based on sales information in the period and expense information in the second period, and an output unit that outputs the repayment break-even point in the second period calculated by the calculation unit. The repayment break-even point in the second period is calculated from the total repayment amount in the second period calculated from the borrowing information and the capitalization amount to be spent annually from cash and deposits, and the sales information and expense information in the second period. It is the sales of the business operator in the second period when the difference from the profit amount becomes zero.
[Selection diagram] Fig. 2

Description

The present disclosure relates to an output device.

Businesses usually set sales when creating a financial plan.

By the way, businesses often borrow money from financial institutions such as banks. In this case, there is a request for the business operator to promptly know how much sales will be required for the sales from the next fiscal year onward, taking into consideration the borrowing. In other words, there is a desire for businesses to promptly know the sales amount (hereinafter referred to as the repayment break-even point) at which the profit after tax can secure at least the repayment amount of the borrowed money from the next fiscal year onward.

The present disclosure has been made in view of the above circumstances, and an object of the present disclosure is to provide an output device capable of promptly outputting the repayment break-even point from the next fiscal year onward.

(1) The output device according to at least one embodiment of the present disclosure is
The Borrowing Information Acquisition Department, which acquires the borrowing information of businesses,
The first period information acquisition unit that acquires each of the sales information and expense information in the first period of the business operator,
The second period, in which the sales information in the second period after the first period is calculated from the sales information in the first period, and the expense information in the second period is calculated from the expense information in the first period. Period information calculation unit and
A calculation unit that calculates the repayment break-even point in the second period based on the borrowing information, the sales information in the second period, and the expense information in the second period.
An output unit for outputting the repayment break-even point in the second period calculated by the calculation unit is provided.
The repayment break-even point in the second period is
The difference between the total repayment amount in the second period calculated from the borrowing information and the capitalized amount to be spent annually from cash and deposits and the profit amount calculated from the sales information and the expense information in the second period is zero. It is the sales of the business operator in the second period.

According to the configuration described in (1) above, the second period information calculation unit of the output device calculates the sales information in the second period from the sales information in the first period, and calculates the sales information in the second period from the expense information in the first period to the second period. Calculate the expense information in. Then, the calculation unit of the output device calculates the repayment break-even point in the second period based on the borrowing information and the sales information and the expense information in the second period. Then, the output unit of the output device outputs the repayment break-even point in the second period calculated by the calculation unit. Therefore, by preparing sales information and expense information before the next term (for example, this term), the repayment break-even point of the next term can be quickly output.

(2) In some embodiments, in the configuration described in (1) above,
The repayment break-even point in the second period is X, the fixed cost included in the expense information in the second period is F, and the above-mentioned thing calculated based on the sales information and the expense information in the second period. Let T be the tax payment amount of the trader, R be the total repayment amount in the second period, and M be the marginal profit rate in the second period.
X = (F + T + R) / M.

According to the configuration described in (2) above, the calculation unit is fixed because the calculation formula for calculating the repayment break-even point using the fixed cost, the tax payment amount, the total repayment amount, and the marginal profit ratio is established. By acquiring and calculating costs, tax payments, total repayments, and marginal profit margins, the repayment break-even point can be calculated quickly.

(3) In some embodiments, in the configuration described in (2) above,
Let D be the depreciation expense in the second period.
X = (F + T + RD) / M.

According to the configuration described in (3) above, the repayment break-even point in consideration of the depreciation cost in the second period can be quickly calculated.

(4) In some embodiments, in the configuration according to any one of (1) to (3) above.
Each of the sales information and the expense information in the second period is configured to be adjustable.

According to the configuration described in (4) above, both the sales information and the expense information in the second period or one of the sales information and the expense information in the second period is adjusted to promptly set the repayment break-even point. Can be calculated. In other words, it is possible to simulate how much sales (repayment break-even point) is required in consideration of borrowings by changing the sales information and expense information in the second period.

(5) In some embodiments, in the configuration according to any one of (1) to (4) above.
Based on the sales information in the second period and the expense information in the second period, the calculation unit further obtains the fund information in the second period and the fund information in the third period after the second period. Calculate and
The output unit outputs the fund information in the second period and the fund information in the third period calculated by the calculation unit.

According to the configuration described in (5) above, the financial information in the second period (for example, next period) and the third period (for example, next period) is promptly output, so that in the second period and the third period. You can get the financial information quickly.

According to at least one embodiment of the present disclosure, the repayment break-even point for the next fiscal year can be promptly output.

It is a schematic block diagram which shows schematic the structure of the output system including the output device which concerns on 1st Embodiment. It is a schematic functional block diagram of the output device which concerns on 1st Embodiment. It is a figure which shows the borrowing information input screen which concerns on 1st Embodiment. It is a figure which shows the 1st period information input screen which concerns on 1st Embodiment. It is a figure which shows the input / output screen which concerns on 1st Embodiment. It is a schematic functional block diagram of the output device which concerns on 2nd Embodiment. It is a figure which shows the fund information screen which concerns on 2nd Embodiment.

Hereinafter, the output device according to the embodiment of the present disclosure will be described with reference to the drawings. Such embodiments show one aspect of the present disclosure, are not limited to this disclosure, and can be arbitrarily modified within the scope of the technical idea of the present disclosure.

<First Embodiment>
FIG. 1 is a schematic configuration diagram schematically showing the configuration of an output system 100 including the output device 1 according to the first embodiment. As shown in FIG. 1, the output system 100 includes an output device 1 configured to be connectable to the Internet 101. The user connects to the output device 1 via the Internet 101 by using a terminal 102 such as a smartphone or a personal computer, for example. That is, the output device 1 and the terminal 102 can exchange information with each other via the Internet 101.

(Configuration of Output Device According to First Embodiment)
The output device 1 is a device for outputting the repayment break-even point X in the second period after the first period. In the present disclosure, the repayment break-even point X in the second period is the difference between the total repayment amount in the second period (the total repayment amount will be described later) and the profit amount in the second period (the profit amount will be described later). Is the sales of the business operator in the second period when becomes zero. In the first embodiment, the second period is the period immediately after the first period, for example, the first period is the current period (the period from April 2020 to March 2021), and the second period is. Next term (April 2021 to March 2022).

The output device 1 is a computer such as an electronic control device, and includes a processor such as a CPU or GPU (not shown), a memory such as ROM or RAM, and an I / O interface. The output device 1 realizes each functional unit included in the output device 1 by the processor operating (calculation or the like) according to the instruction of the program loaded in the memory. Each functional unit of the output device 1 will be described with reference to FIG.

FIG. 2 is a schematic functional block diagram of the output device 1 according to the first embodiment. As shown in FIG. 2, the output device 1 includes a borrowing information acquisition unit 2, a first period information acquisition unit 4, a second period information calculation unit 6, a calculation unit 8, and an output unit 10.

The borrowing information acquisition unit 2 will be described. As shown in FIG. 2, the borrowing information acquisition unit 2 acquires the borrowing information A1 of the business operator. The borrowing information A1 of the business operator is information on money borrowed from a financial institution such as a bank, and includes, for example, a repayment method, an initial borrowing date, an initial borrowing amount, an interest rate, a repayment period, and a repayment deferment period.

In the first embodiment, the borrowing information acquisition unit 2 displays a borrowing information input screen 50 for inputting the borrowing information A1 of the business operator to the user's terminal 102 via the Internet 101. FIG. 3 is a diagram showing a borrowing information input screen 50 according to the first embodiment.

In the embodiment illustrated in FIG. 3, the borrowing information input screen 50 is provided with a first column 51 (STEP1) for inputting basic information of the business operator. The first column 51 is a text box in which the company name, the closing date of the business year immediately before or in the advanced period, the effective tax rate of corporate tax, etc., the income before income taxes of the immediately preceding period, the corporate tax of the immediately preceding period, etc. can be directly input. And includes a radio button to select whether the capital is 100 million yen or less. If the capital is selected to be 100 million yen or less, the effective tax rate of corporate tax, etc., income before income taxes for the immediately preceding period, and corporate tax for the immediately preceding period cannot be entered. Has been done. If the capital is not less than 100 million yen (if the capital is more than 100 million yen or is a medical corporation), enter the effective tax rate such as corporate tax directly, or the income before income taxes for the immediately preceding period. It is possible to select whether to directly enter profits and corporate taxes for the previous period. The first period is set from the information entered in the text box of the closing date of the immediately preceding or advanced fiscal year. In the embodiment illustrated in FIG. 3, the period from April 1, 2020 to March 31, 2021 is set as the first period. The borrowing information input screen 50 is configured to be able to switch between display and non-display of reference values when inputting an effective tax rate such as corporate tax.

In the embodiment illustrated in FIG. 3, the borrowing information input screen 50 is provided with a second column 52 (STEP2) for inputting the borrowing information A1 of the business operator. The second column 52 includes a pull-down list for selecting the number of borrowings, and the borrowing information A1 of the business operator can be input for the number of borrowings selected in the pull-down list. In the second column 52, a pull-down list for selecting whether the repayment method is principal or interest repayment or equal principal repayment, and the initial borrowing date, the initial borrowing amount, the interest rate, and the repayment deferment period can be directly input. Includes a text box and a pull-down list to select the repayment period. As described above, the output device 1 allows the user to input the borrowing information A1 of the business operator to the output device 1 via the borrowing information input screen 50.

The first period information acquisition unit 4 will be described. As shown in FIG. 2, the first period information acquisition unit 4 acquires each of the sales information A2 and the expense information A3 in the first period of the business operator. The sales information A2 in the first period is the sales of the business operator in the first period. The expense information A3 in the first period is the variable cost and the fixed cost of the business operator in the first period.

In the first embodiment, the first period information acquisition unit 4 inputs the sales information A2 and the expense information A3 in the first period of the business operator to the user's terminal 102 by the user himself / herself via the Internet 101. The first period information input screen 60 is displayed. FIG. 4 is a diagram showing a first period information input screen 60 according to the first embodiment.

In the embodiment illustrated in FIG. 4, the first period information input screen 60 is provided with a third column 61 (STEP3) for inputting each of the sales information A2 and the expense information A3 in the first period of the business operator. There is. The third column 61 includes a text box in which sales, variable costs, and fixed costs in the first period can be directly input.

In the third column 61, each of the cost of sales, the manufacturing cost, the outsourcing cost, and the total variable cost can be directly input among the variable costs. In the third column 61, the ratio of the cost of sales to the sales when the cost of sales is input, the ratio of the manufacturing cost to the sales when the manufacturing cost is input, and the outsourcing cost to the sales when the outsourcing cost is input. When the total variable cost is input, the ratio of the total variable cost to the sales (variable cost ratio) is displayed. The third column 61 is configured to display the cost of sales, the manufacturing cost, the outsourcing cost, the other variable cost calculated from the total variable cost, and the ratio of the other variable cost to the sales.

In the third column 61, among the fixed costs, executive compensation, employee salary, depreciation cost, rent rent, interest expense, and total fixed cost can be directly input. The third column 61 is configured to display the ratio of the total fixed cost to the sales (fixed cost ratio) when the total fixed cost is input. The third column 61 is configured to display executive compensation, employee salary, depreciation, rent, interest expense, and other fixed costs calculated from the total fixed costs. As described above, the output device 1 allows the user to input each of the sales information A2 and the expense information A3 in the first period of the business operator to the output device 1 via the first period information input screen 60. In the form illustrated in FIG. 4, the third column 61 further includes a text box in which arbitrary fixed costs (fixed cost free 1 and fixed cost free 2) can be directly input.

In the embodiment illustrated in FIG. 4, the first period information input screen 60 displays the marginal profit in the first period, the ratio of the marginal profit to the sales, the ordinary profit, and the break-even point. The marginal profit is the value obtained by subtracting the total variable cost from the sales input in the third column 61. Ordinary profit is a value obtained by subtracting the total variable cost and the total fixed cost from the sales input in the third column 61. The break-even point is a value calculated from total fixed costs / (total variable costs / sales).

Next, the second period information calculation unit 6 will be described. As shown in FIG. 2, the second period information calculation unit 6 calculates the sales information A4 in the next business year (second period) of the first period from the sales information A2 in the first period, and also calculates the expenses in the first period. Expense information A5 in the second period is calculated from the information A3.

An example of the calculation method of the sales information A4 in the second period and an example of the calculation method of the expense information A5 in the second period will be described. In the first embodiment, the output unit 10 described later displays an input / output screen 70 in which each of the sales information A4 and the expense information A5 in the second period is output to the user's terminal 102 via the Internet 101. FIG. 5 is a diagram showing an input / output screen 70 according to the first embodiment.

The input / output screen 70 is provided with a fourth column 71 (STEP4) in which each of the sales information and the expense information in the second period can be adjusted and the repayment break-even point X in the second period is displayed. ing. The fourth column 71 includes a radio button for selecting whether or not to fix the sales in the second period to the same value as the sales in the first period. Further, the fourth column 71 includes a text box 72 for inputting a ratio of the sales of the second period to the sales of the first period when it is selected not to fix the sales. The second period information calculation unit 6 calculates the sales amount (sales information A4) in the second period from the selected state of the radio button and the magnification input in the text box 72. In the embodiment illustrated in FIG. 5, the fourth column 71 is configured to display the sales in the second period. As described above, the output device 1 is configured so that the user can adjust the sales in the second period via the input / output screen 70.

The fourth column 71 includes a text box 73 for inputting each of the cost of sales, the manufacturing cost, the outsourcing cost, and the ratio of other variable costs to the sales in the second period. The second period information calculation unit 6 calculates the variable cost (a part of the expense information A5) in the second period based on the ratio entered in the text box 73. In the form illustrated in FIG. 5, the fourth column 71 is configured to display each of the cost of sales, the manufacturing cost, the outsourcing cost, other variable costs, the total variable costs, and the variable ratio in the second period. As described above, the output device 1 is configured so that the user can adjust the variable cost in the second period via the input / output screen 70.

In each of the text boxes 73, the ratios of the cost of sales, the manufacturing cost, the outsourcing cost, and other variable costs to the sales in the first period described above may be input in advance. In the form illustrated in FIG. 5, the fourth column 71 is the ratio of the cost of sales, the manufacturing cost, the outsourcing cost, and other variable costs to the sales in the first period from the third column 61 of the first period information input screen 60. Includes a button 74 for copying and pasting each into each of the text boxes 73.

The fourth column 71 is a text box 75 for inputting each of executive compensation, employee salary, depreciation expense, land rent, other fixed costs, interest expense, and capitalization amount to be paid annually from cash and deposits in the second period. including. The second period information calculation unit 6 is based on each of the officer compensation, employee salary, depreciation cost, rent, other fixed cost, and interest expense entered in the text box 75, and the fixed cost in the second period ( The balance of the expense information A5) is calculated. In the embodiment illustrated in FIG. 5, the fourth column 71 is configured to display each of the total fixed cost and the fixed cost rate in the second period. As described above, the output device 1 is configured so that the user can adjust the fixed cost in the second period via the input / output screen 70.

In each of the text boxes 75, the executive remuneration, employee salary, depreciation expense, rent rent, other fixed costs, and interest expense in the first period described above may be entered in advance. In the form illustrated in FIG. 5, the fourth column 71 is the executive compensation, employee salary, depreciation expense, rent rent, other fixed costs, and payment in the first period from the third column 61 of the first period information input screen 60. Includes a button 76 for copying each of the interest and pasting it into each of the text boxes 75.

As illustrated in FIG. 5, column 4 71 may include a text box 78 for inputting the gradual reduction rate of depreciation expense for each year after the next period (third period).

Next, the calculation unit 8 will be described. As shown in FIG. 2, the calculation unit 8 calculates the repayment break-even point X in the second period based on the borrowing information A1, the sales information A4 in the second period, and the expense information A5 in the second period. As described above, the repayment break-even point X in the second period is the sales of the business operator in which the difference between the total repayment amount and the profit amount becomes zero in the second period. The total repayment amount in the second period is the actual principal repayment amount in the second period calculated from the borrowing information A1 of the business operator entered in the second column 52 of the borrowing information input screen 50, and the input / output screen 70. It is calculated from the capitalized amount to be spent every year from the cash and deposits entered in the fourth column 71. The profit amount in the second period is calculated from the sales information A4 and the expense information A5 in the second period displayed on the input / output screen 70.

An example of the calculation method of the repayment break-even point X in the second period will be described. In the first embodiment, the repayment break-even point in the second period is calculated based on X, the fixed cost included in the expense information A5 in the second period is F, and the sales information A4 and the expense information A5 in the second period are calculated. Assuming that the tax payment amount (corporate tax, etc.) of the business operator is T, the total repayment amount in the second period is R, and the marginal profit ratio in the second period is M, X = (F + T + R) / M. The fixed cost F is the total fixed cost displayed on the input / output screen 70. The tax payment amount T is calculated from the basic information of the business operator input in the first column 51 of the borrowing information input screen 50, the sales displayed on the input / output screen 70, the fixed cost, and the variable cost. As described above, the total repayment amount R is calculated from the borrowing information A1 of the business operator entered in the second column 52 of the borrowing information input screen 50. The marginal profit ratio M is 1-variable cost ratio.

In the modified example of the first embodiment, where D is the depreciation cost in the second period, X = (F + T + RD) / M. The depreciation cost D is the depreciation cost input in the text box 75 of the input / output screen 70. According to such a modification of the first embodiment, the repayment break-even point X in consideration of the depreciation cost D in the second period can be quickly calculated.

Next, the output unit 10 will be described. As shown in FIG. 2, the output unit 10 outputs the repayment break-even point X in the second period calculated by the calculation unit 8. In the first embodiment, as shown in FIG. 5, the output unit 10 displays an input / output screen 70 (STEP4) in which the repayment break-even point X in the second period is output to the user's terminal 102 via the Internet 101. indicate.

In the embodiment illustrated in FIG. 5, the fourth column 71 of the input / output screen 70 is the repayment break-even point X in the second period, the sales in the second period described above, the variable cost and the fixed cost, and also in the second period. It is configured to display marginal profit, ordinary profit, corporate tax, etc., profit after tax, principal repayment ability, actual principal repayment amount, capitalization amount to be paid annually from cash and deposits, and surplus repayment ability. .. You can enter the amount of capital to be spent annually from cash and deposits via the text box 75a (75), and select the number of years that spending will continue from the second period to 20 years with the pull-down 79. Marginal profit, ordinary profit, corporate tax, etc. (tax payment amount T), and the actual principal repayment amount have already been explained, so the explanation will be omitted again.

Profit after tax is the value obtained by subtracting corporate taxes from ordinary profit. Principal repayment capacity is the value after tax profit plus depreciation. The surplus capacity of the repayment capacity is the value obtained by subtracting the total repayment amount from the principal repayment capacity. If the principal repayment capacity is greater than 0, the balance in the second period, which also takes into account borrowing, will be in the black. On the other hand, if the principal repayment capacity is less than 0, the balance in the second period considering borrowing will be in the red.

In the embodiment illustrated in FIG. 5, column 4 71 includes a display button 77. When the display button 77 is pressed, the repayment break-even point X in the second period is calculated based on the information input to the borrowing information input screen 50, the first period information input screen 60, and the input / output screen 70. The repayment break-even point X is displayed in the fourth column 71. That is, the user can change the input information on each screen to display the repayment break-even point X in the second period in the fourth column 71.

(Operation / effect of the output device according to the first embodiment)
The operation / effect of the output device 1 according to the first embodiment of the present disclosure will be described. According to the first embodiment, in the output device 1, the borrowing information A1 of the business operator is input via the borrowing information input screen 50, and the sales information in the first period of the business operator is input via the first period information input screen 60. When each of A2 and the expense information A3 is input, the repayment profit / loss branch point X in the second period is output to the input / output screen 70. Therefore, the user can quickly know the repayment break-even point of the next term by inputting the sales information and the expense information of the current term into the output device 1.

According to the first embodiment, a calculation formula for calculating the repayment break-even point X in the second period is established using the fixed cost F, the tax payment amount T, the total repayment amount R, and the marginal profit ratio M in the second period. Therefore, the calculation unit 8 promptly determines the repayment break-even point X in the second period by acquiring and calculating the fixed cost F, the tax payment amount T, the total repayment amount R, and the marginal profit ratio M in the second period. Can be calculated.

According to the first embodiment, the repayment break-even point in the second period is obtained by pressing the display button 77 after adjusting the sales, the variable cost, and the fixed cost in the second period via the input / output screen 70. X can be displayed in the fourth column 71. That is, it is possible to simulate how much sales (repayment break-even point) are required in consideration of borrowing by changing the conditions (sales, variable costs, and fixed costs in the second period).

<Second Embodiment>
The output device 1 according to the second embodiment of the present disclosure will be described. The second embodiment is different from the first embodiment in that the output device 1 outputs the fund information Y1 in the second period and the fund information Y2 in the third period, but the other configurations are the first embodiment. It is the same as the configuration explained in. In the second embodiment, the same reference numerals as those of the constituent requirements of the first embodiment are designated by the same reference numerals, and detailed description thereof will be omitted. In the present disclosure, the third period is the period immediately after the second period, for example, the next period (the period from April 2022 to March 2023).

FIG. 6 is a schematic functional block diagram of the output device 1 according to the second embodiment. As shown in FIG. 6, the calculation unit 8 further calculates the fund information Y1 in the third period and the fund information Y2 in the third period based on the sales information A4 and the expense information A5 in the second period.

In the second embodiment, the fund information Y1 in the second period includes sales, ordinary profit, principal repayment ability, total repayment amount, and repayment ability surplus in the second period. Since each of sales, ordinary income, principal repayment ability, total repayment amount, and surplus repayment ability in the second period has already been explained, the explanation will be omitted again.

The fund information Y2 in the third period includes sales, ordinary profit, principal repayment ability, total repayment amount, and repayment ability surplus in the third period. The sales in the third period are calculated by multiplying the sales in the second period displayed on the input / output screen 70 by the magnification input in the text box 72. Ordinary profit, principal repayment ability, total repayment amount, and repayment ability surplus in the third period are calculated from sales, variable costs, and fixed costs in the third period. The variable cost in the third period is calculated by multiplying the sales in the third period by the variable cost rate in the second period displayed on the input / output screen 70. The fixed cost in the third period is calculated by multiplying the sales in the third period by the fixed cost rate in the second period displayed on the input / output screen 70. When the gradual reduction rate is entered in the text box 78 of the fourth column 71, the depreciation cost in the third period is calculated by multiplying the depreciation cost in the second period by the gradual reduction rate.

The calculation unit 8 may further calculate the fund information in the fourth period after the third period based on the sales information A4 and the expense information A5 in the second period. Specifically, the sales in the fourth period is a value obtained by multiplying the sales in the second period displayed on the input / output screen 70 by the magnification input in the text box 72 twice. In some embodiments, the calculation unit 8 calculates the fund information in the i-period (i is an integer of 2 or more) based on the sales information A4 and the expense information A5 in the second period. If the radio button in column 4 71 is selected to fix the sales from the next period onward, both the sales in the third period and the sales in the fourth period are equal to the sales in the second period.

As shown in FIG. 6, the output unit 10 outputs the fund information Y1 in the second period and the fund information Y2 in the third period calculated by the calculation unit 8. In the second embodiment, the output unit 10 displays the fund information screen 80 in which the fund information Y1 in the second period and the fund information Y2 in the third period are output to the user terminal 102 via the Internet 101. FIG. 7 is a diagram showing a fund information screen 80 according to the second embodiment.

In the embodiment illustrated in FIG. 7, the fund information screen 80 is provided with a fifth column 81 (STEP 5) in which the fund information Y1 in the second period and the fund information Y2 in the third period are displayed. In column 5, 81, the cumulative amount of surplus repayment capacity is further displayed. The fund information screen 80 is provided with a graph 82 showing the relationship between the business year and the surplus capacity of repayment capacity, and the relationship between the business year and the accumulated surplus capacity. The surplus capacity of repayment capacity is shown in a bar graph, and the cumulative amount of surplus capacity is shown in a curve graph. In the form illustrated in FIG. 7, the fund information screen 80 displays the fund information from the second period to the 21st period (financial plan for 20 years from the next period onward).
In addition, you can select radio buttons such as "automatically calculate" and "manually correct". If you select "Automatically calculate", the surplus capacity of the repayment capacity and the cumulative amount of the surplus capacity are automatically calculated as described above. If you select "Correct manually", you can manually correct the sales and ordinary income from the first year to the 20th year, and based on that, you can manually correct the surplus capacity and the accumulated amount of surplus capacity. To calculate. For example, if there is a plan to rebuild the store in the 5th year, sales will be zero in that year, and if there is a plan to repair the store in the 10th year, the estimated amount can be recorded as an expense. If the ordinary income becomes a deficit, the corporate tax will be calculated as zero until it becomes a surplus in the next term and thereafter, and even if it is in the surplus, if it is reduced in total with the deficit, the corporate tax will be reduced accordingly. It gets lower. If the deficit is large and cannot be summed up as a surplus even 10 years after the next term, the deficit will be truncated in the 11th year and cannot be summed up as a surplus.

According to the second embodiment, the fund information Y1 in the second period and the fund information Y2 in the third period are promptly output, so that the user can promptly output the fund information Y1 in the second period and the fund information Y2 in the third period. Can be known to.

1 Output device 2 Borrowing information acquisition unit 4 1st period information acquisition unit 6 2nd period information calculation unit 8 Calculation unit 10 Output unit

A1 Borrowing information A2 Sales information in the first period A3 Expense information in the first period A4 Sales information in the second period A5 Expense information in the first period

D Depreciation cost in the 2nd period F Fixed cost in the 2nd period M Marginal profit rate in the 2nd period R Total repayment amount in the 2nd period T Tax payment amount in the 2nd period (corporate tax, etc.)
X Repayment break-even point in the 2nd period Y1 Funding information in the 2nd period Y2 Funding information in the 3rd period

Claims (5)

The Borrowing Information Acquisition Department, which acquires the borrowing information of businesses,
The first period information acquisition unit that acquires each of the sales information and expense information in the first period of the business operator,
The second period, in which the sales information in the second period after the first period is calculated from the sales information in the first period, and the expense information in the second period is calculated from the expense information in the first period. Period information calculation unit and
A calculation unit that calculates the repayment break-even point in the second period based on the borrowing information, the sales information in the second period, and the expense information in the second period.
An output unit for outputting the repayment break-even point in the second period calculated by the calculation unit is provided.
The repayment break-even point in the second period is
The difference between the total repayment amount in the second period calculated from the borrowing information and the capitalized amount to be spent annually from cash and deposits and the profit amount calculated from the sales information and the expense information in the second period is zero. It is the sales of the business operator in the second period.
Output device. The repayment break-even point in the second period is X, the fixed cost included in the expense information in the second period is F, and the above-mentioned thing calculated based on the sales information and the expense information in the second period. Let T be the tax payment amount of the trader, R be the total repayment amount in the second period, and M be the marginal profit rate in the second period.
X = (F + T + R) / M,
The output device according to claim 1. Let D be the depreciation expense in the second period.
X = (F + T + RD) / M,
The output device according to claim 2. Each of the sales information and the expense information in the second period is configured to be adjustable.
The output device according to any one of claims 1 to 3. Based on the sales information in the second period and the expense information in the second period, the calculation unit further obtains the fund information in the second period and the fund information in the third period after the second period. Calculate and
The output unit outputs the fund information in the second period and the fund information in the third period calculated by the calculation unit.
The output device according to any one of claims 1 to 4.

Images