JP4448841B2 - Bonus automatic calculation system that is paid in conjunction with computer-based achievements in the distribution industry such as supermarkets - Google Patents

Description

  The present invention is a performance-linked, which is paid to a predetermined budget person in charge for each unit that constitutes a sales / revenue budget in a distribution business such as a supermarket in conjunction with the performance for each bonus assessment period. With regard to an automatic calculation system using a computer for bonuses (hereinafter referred to as special bonuses), in particular, the present invention employs a simple budget system that increases the sales budget for each period, for example, by 10% of the previous year's sales. About special bonuses that are paid in conjunction with the performance of each bonus assessment period to a predetermined numerical budget manager for each unit constituting the sales and revenue budget, which is useful in the distribution business such as supermarkets. The present invention relates to an automatic calculation system using a computer.

  Conventionally, in the distribution business such as supermarkets, special bonuses that are paid in conjunction with the performance of each bonus assessment period to the predetermined numerical value manager for each unit constituting the sales and revenue budget Although it is linked, the fluctuations in sales due to external factors that cannot be controlled by the budget managers, such as the impact of the external environment at that time and the appropriateness of the company's sales policy, are not fully considered and assessed. At that time, factors that evaluate the ability of the budget numerical manager may be mixed, and it is not fair enough, and it was not necessarily convincing for the budget numerical manager to receive a special bonus.

  In particular, in a company where the sales budget for each fiscal period is set at 10% for all stores and all departments evenly compared to the previous year's sales, the impact of the external environment at that time and the sales policy of the company There may be large fluctuations in sales due to external factors that cannot be controlled by the numerical budget manager, such as the impact of suitability. If this point is not taken into consideration, the linkage with the business performance will be lost, and the performance-linked There was a problem that the fairness of the special bonus was lost.

  One object of the present invention is provided to a predetermined numerical budget manager in association with the performance of each bonus assessment period for each unit constituting a sales / revenue budget in a distribution business such as a supermarket. It is to provide an automatic bonus calculation system using a fair and highly convincing computer for special bonuses.

  Yet another object of the present invention is that, in a distribution business such as a supermarket, for each unit constituting a sales / revenue budget, a predetermined budget person in charge is linked to the performance for each bonus assessment period. It is to provide an automatic bonus calculation system using a computer that is suitable for a simple budget planning system that is fair and convincing with respect to special bonuses to be paid.

  One aspect of the present invention is that external factors such as the impact of the external environment and the suitability of the company's sales policy should not be attributed to the responsibility of the numerical budget manager. If you decide to increase or decrease X% sales results in terms of sales, the amount of increase or decrease in sales due to smooth winds or headwinds (hereinafter also referred to as difficulty) will be reduced from sales results or sales results. It is an automatic bonus calculation system that uses a computer to calculate adjusted bonuses and adjusted gross profits, and to calculate special bonuses to be paid to each budget figure manager based on these.

  Another aspect of the present invention is that the budget for each period is set uniformly for all stores and all departments, for example, with a growth rate of 10% of the previous year's sales, and the time required for each budget planning is minimized, For that reason, in the assessment during the bonus assessment period for the budget figure manager, external factors that should not be attributed to the responsibility of the budget figure manager acted as a favorable or counterwind to the sales during the bonus assessment period, and increased or decreased the sales. The amount, that is, the factor that should have been incorporated at the time of budget planning, is accurately evaluated here, and the amount is reduced or increased from the actual sales, separated, removed, compensated, and the contribution of each budget numerical responsible person Automatic calculation of bonuses using a computer that calculates adjusted sales and adjusted gross profits that accurately reflect the minutes, and calculates special bonuses to be paid to each budget figure manager based on these. It is a calculation system.

  According to the present invention, as soon as the results of sales / revenue items, etc., during the bonus inspection period are confirmed, a fair and highly convincing special bonus that is accurately linked to the performance of each budget is quickly calculated. Is done.

  Further according to the present invention, the adjusted gross profit budget excess (A), which is determined from the adjusted gross profit, the gross profit budget, and the adjusted gross profit for the previous year, and is the source of the special bonus. Various special bonus total allocation amounts can be simulated in a short period of time by changing the respective allocation ratios α and β for the improvement (B) in the previous year in consideration of the upper limit of the special bonus total allocation amount. Based on this, the most effective one can be selected.

  Hereinafter, with reference to the drawings, according to the present invention, in a distribution business such as a supermarket, for each unit constituting a sales / revenue budget, a predetermined budget numerical responsible person, specifically, In relation to division chiefs, store managers, store operations headquarters (store operations headquarters), and headquarters product departments, results for each department buyer / product department head (product headquarters), quarterly (even half year or year) An embodiment of an automatic bonus calculation system using a special bonus computer that is paid in conjunction with the system will be described.

  FIG. 1 is a block diagram for explaining the system of this embodiment. First of all, regarding the quarterly sales during the bonus assessment period, the manager has the effect of the impact of the external environment and the company sales policy on a company-wide basis, by company-wide product department, by store, and by store product department. Converted to sales whether it worked as a normal wind (following wind) or as a reverse wind (head wind), it was evaluated whether X% of normal wind or reverse wind was blown, and the evaluation result was set as a normal wind, reverse wind (difficulty) setting section Set at 10.

  A positive sign is used for normal wind, a negative sign is used for headwind, and 0 is used for no wind. The fact that + X% smooth wind was blown means that if there was no good wind, the sales performance would have been X% less, and that the -X% headwind was blown, if there was no headwind, the sales performance would be X%. It means that it was supposed to have been many.

  2 to 5 show the company-wide difficulty level that is set uniformly for all departments when the impact affects the entire company, the company-wide department difficulty levels that are set when the impact affects the relevant departments of all stores, and the impact on all departments of the relevant store. The difficulty setting screen displayed on the display section of the system when setting each of the store difficulty level to be set in the case of the store and the store department difficulty level to be set in the case where the influence affects the relevant department of the store It is.

  2 and 3 show screens in which the respective difficulty levels have been set, and FIGS. 4 and 5 show screens in which the difficulty level has not been set.

  For example, the following normal wind and head wind factors are displayed at the bottom of each difficulty level setting screen in order to assist the setting.

On the company-wide difficulty level setting screen of FIG. 2, the following normal wind and reverse wind factors are displayed.
Factors of favorable wind (1) Since the social environment has improved compared to the previous year, it is easy to improve gross profit on a company-wide basis.
(2) It is easy to improve gross profit across the entire company due to the effect of sales policies.
Headwind factor
i Growing gross profit was sluggish throughout the company due to the worsening social environment.
ii Sales policy was not effective and gross profit was sluggish throughout the company.

In the company department difficulty level setting screen of FIG. 3, the following normal and reverse wind factors are displayed.
Factors of favorable wind (1) Gross profit is easy to improve because the social environment has improved compared to the previous year.
(2) Easy to improve gross profit due to the effect of departmental sales policies.
(3) Gross profit is easy to improve due to higher market prices compared to the previous year.
(4) Since the profit margin in the previous year was too low, it is easy to improve gross profit this year.
Headwind factor
i Gross profit was sluggish due to the worsening social environment.
ii Gross profit was sluggish due to the effect of the divisional sales policy.
iii Gross profit was sluggish due to lower market prices compared to the previous year.
iv Compared to the previous year, it was difficult to secure a profit margin this year, and gross profit was sluggish.

On the store difficulty level setting screen of FIG. 4, the following normal wind and reverse wind factors are displayed.
Factors of smooth wind (1) Gross profit is easy to improve because the store's social environment has improved compared to the previous year.
(2) Easy to improve gross profit due to the effect of the store's sales policy.
(3) Since the competitive environment of the store has eased compared to the previous year, it is easy to improve gross profit.
(4) Gross profit is easy to improve because the sales per tsubo of the store are extremely low.
Headwind factor
i Gross profit was sluggish because the social environment of the store was worse than the previous year.
ii The sales policy of the store was not effective, and gross profit was sluggish.
iii Gross profit was sluggish because the competitive environment of the store intensified compared to the previous year.
iv It is difficult to improve gross profit because sales per tsubo of the store are extremely high.

On the store department difficulty level setting screen of FIG. 5, the following normal wind and reverse wind factors are displayed.
Factors of favorable conditions (1) Gross profit is easy to improve because the social environment in the store sector has improved compared to the previous year.
(2) Easy to improve gross profit due to the effect of sales department sales policy.
(3) Gross profit is easy to improve because the competitive environment in the store sector has eased compared to the previous year.
(4) Gross profit is easy to improve because the sales composition of the store division is significantly lower than other stores.
Headwind factor
i Gross profit was sluggish due to the worsening social environment of the store division compared to the previous year.
ii Gross profit was sluggish due to the effect of the sales policy of the store division.
iii Gross profit was sluggish due to intensified competition in the store sector compared to the previous year.
iv It is difficult to improve gross profit because the sales ratio of the store division is significantly higher than other stores.

  In addition, when setting the ± X% converted to sales of normal winds and headwinds, special bonuses will be given if consideration is given to setting them in a more relaxed manner in the case of normal winds and somewhat higher in the case of headwinds. Expected results with less dissatisfaction with the budget figures.

When the company-wide difficulty level, company-wide department difficulty level, store difficulty level, and store department difficulty level setting for the above smooth wind and headwind are completed, the adjusted sales / gross profit calculation unit 12 then starts from the results database 14. For the sales and gross profit results during the bonus assessment period, the difficulty adjusted sales according to the following formula using the smooth wind and head wind (difficulty) setting unit 10 that were previously set in the smooth wind and head wind (difficulty) setting unit 10 respectively. Calculate the gross profit after adjusting for difficulty.
Adjusted sales = Sales results-{Sales results x (Company difficulty level + Company department difficulty level + Store difficulty level + Store department difficulty level)}
Adjusted gross profit = gross profit record-{gross profit record x (company difficulty + company difficulty + store difficulty + store difficulty)}

  Here, the adjusted sales and adjusted gross profit of each store, company-wide department, and company are obtained by accumulating the adjusted sales and adjusted gross profit of each department of each store, which is the minimum unit.

Next, based on the adjusted sales and the adjusted gross profit calculated in this way, the adjusted gross profit budget excess (A) / previous year improvement (B) calculating unit 16 calculates the budget database 18. Of the adjusted gross profit using the following formula using the adjusted gross profit of the previous year or the previous year from the sales, gross profit budget, and adjusted sales / gross profit database 20 of the bonus assessment period from Calculate the budget surplus (A) and the adjusted gross profit improvement for the previous year (B).
Adjusted gross profit over budget (A) = adjusted gross profit-gross profit budget Adjusted gross profit improvement in the previous year (B) = adjusted gross profit-(A)-previous year or the year before The larger amount of adjusted gross profit. In calculating (B), if (A) ≦ 0, (A) = 0.

  In the same way as above, the excess budget (A) and the previous year's improvement (B) are first calculated as the minimum unit budget for each department (A) and the previous year's improvement (B). The amount of excess budget (A) and the previous year's improvement (B) for each store, each company department and company are required.

Using the budget surplus (A) and the year-on-year improvement (B) calculated in this way as a source, a bonus calculation unit 22 performs a special bonus calculation for each budget numerical value manager according to the following equation.
Special bonus amount = Allocation of excess budget + Allocation of improvement over previous year Allocation of excess budget = (A) x Excess budget allocation rate α x Bonus category index x Job index Allocation of previous year improvement = (B) x Improvement allocation rate β x bonus category index x job index

  Prior to the trial calculation of the special bonus by the bonus calculation unit 22, first, the budget excess allocation rate α is set by the budget excess allocation rate α setting unit 24, for example, the improvement allocation rate β is set by 10%, the improvement allocation rate β setting unit 26 of the previous year. For example, 5% is set, and then the sales / gross profit budget ratio calculation unit 28 receives the sales from the budget database 18, the gross profit budget and the adjusted sales / adjusted gross profit calculation unit 12. Based on the adjusted sales and adjusted gross profit, the sales budget ratio and the gross profit budget ratio are obtained, and the respective budget numerical responsibilities are calculated from the bonus division index table 30 shown in FIG. The bonus category index for the period for which the bonus is to be assessed is obtained, and the job index of each budget numerical manager is obtained based on the job index table 32 shown in FIG. 7, and these factors are calculated according to the above formulas. A), multiplied by (B), the bonuses amount for each of the budget numerical chief is estimated.

  Each trial calculation result is accumulated in the bonus allocation trial calculation unit 34, and the bonus allocation amount of each store, each department, and the whole company is calculated and compared with the upper limit of the allocation amount.

  If it is determined that the comparison result is unsatisfactory, for example, the simulation is repeated while changing the over budget allocation rate α and the improvement allocation rate β.

  When it is determined that the comparison result is satisfactory, a bonus for each budget numerical value manager is determined based on the bonus calculation result at that time.

  FIG. 8 shows an overall total distribution rate in a certain store when the budget excess allocation rate α is 10%, the improvement allocation rate β is 5%, and the bonus category index is a budget achievement bonus of 1.0. That is, 27% of the store's budget surplus and 13.5% of the previous year's improvement amount are paid as a special bonus to the target budget numerical manager.

  More specifically, for each department chief of the store, on average 8% and 4% of each department's budget surplus (A) and year-on-year improvement (B) respectively, On average, 7% and 3.5% of stores respectively, and for store managers, 10% and 5% of the store's budget surplus (A) and last year's improvement (B), respectively, As for the general manager and the general merchandise manager, 1% and 0.5% of each store will be allocated.

  FIG. 9 is a diagram for explaining the allocation of special bonuses to assistants when there are assistants in the numerical budget managers. According to the contribution ratio of each assistant, The amount obtained by multiplying the contribution ratio of the assistant will be the special bonus for the assistant, and the remainder will be the special bonus for the budget officer.

  The dotted line arrows directed from the bonus allocation trial calculation unit 34 in FIG. 1 to the bonus division index table 30, the job index table 32, the budget excess allocation rate α unit 24 and the improved allocation rate β unit 26 were calculated there. It shows that each index and the distribution ratio can be changed based on the comparison between the bonus distribution amount and the upper limit of the distribution amount input thereto.

  In addition, you may add the index of the self-evaluation by each numerical budget manager as a parameter to the allocation formula of the budget surplus amount and the previous year improvement amount.

  Moreover, you may add the amount of improvement linked to the amount of improvement of personnel expenses and the amount of other expenses to the allocation formula of the amount of improvement of the previous year.

The block diagram for demonstrating one Example of the bonus automatic calculation system linked with the performance in distribution businesses, such as a supermarket, using the computer of this invention. The figure which shows an example of the company-wide difficulty level setting screen already input about the normal wind and the reverse wind displayed on the display part of the present Example system. The figure which shows an example of the company-wide department difficulty level setting screen already input about the normal wind and the reverse wind displayed on the display part of the present Example system. The figure which shows an example of the store difficulty level setting screen which is not input about the normal wind and the reverse wind displayed on the display part of the present Example system. The figure which shows an example of the store department difficulty level setting screen which is not input about the normal wind and the reverse wind displayed on the display part of the present Example system. An example of the table of the bonus division | segmentation index | index used in the case of trial calculation of a bonus in a present Example system. An example of a table of job indices used for bonus calculation in the system of the present embodiment. In the system of this embodiment, a trial calculation example of a total budget distribution ratio of a store when a predetermined budget excess allocation ratio α, an improvement distribution ratio β, a predetermined bonus category index and a job index are selected, and a total improvement distribution ratio for the previous year is shown. table. The figure explaining the special bonus allocated to an assistant when there is an assistant in each budget numerical value manager in a present Example system.

Claims (5)

Sales budgets and sales set for a specific budget period for the headquarters of individual stores, specific product departments of individual store headquarters, individual stores and specific product departments of individual stores via the input device When the degree of difficulty in achieving the total profit budget (forward wind, headwind) is entered as a percentage value converted into sales with a plus or minus sign for each evaluation factor,
Adjusted sales and adjustments for individual store headquarters, individual product divisions at individual store headquarters, individual stores, and individual product divisions at individual stores based on the difficulty level entered as a percentage converted to sales Function to calculate gross profit after sales;
The adjusted gross profit from the adjusted gross profit-gross profit budget between the individual store headquarters, the specific product division of each individual store headquarters, the individual store, and the specific product division of each individual store Over the budget (A) and gross profit budget-calculate the adjusted gross profit (B) compared to the previous year or the year before last, from the larger of the adjusted gross profit of the previous year or the year before last Function to do;
Individual store headquarters, individual store headquarters each specific product department, individual store, and adjusted gross profit calculated over the assessment period for each specific product department (A) and adjusted The amount of improvement in gross profit compared to the previous year or the same period of the previous year (B) can be changed to the predetermined excess budget allocation ratio (α), improvement allocation ratio (β), adjusted sales and adjusted gross profit, respectively. Bonus category index with the achievement rate for each budget as a parameter, and individual store headquarters, each store's specific product department, each store, and each store's budget product manager A computer having a function of multiplying each assigned job index and calculating a bonus for each budget numerical responsible person for the assessment period Bonus automatic calculation system linked to the performance in the distribution business such as supermarkets used.   When there is an assistant in the budget numerical manager, the bonus according to the contribution ratio of the assistant to the calculated budget numerical manager's bonus is the assistant's bonus, and the remaining is the budget numerical manager's bonus An automatic bonus calculation system linked to business performance in a distribution business such as a supermarket using the computer according to claim 1. The adjusted sales and adjusted gross profit of each specific product department of each individual store are calculated by the following formulas respectively, and linked to the performance in the distribution business such as a supermarket using a computer according to claim 1 Bonus automatic calculation system;
Adjusted sales = Sales results-{Sales results x (Company difficulty + Department difficulty + Store difficulty + Store department difficulty)},
Adjusted gross profit = gross profit results-{gross profit results x (company-wide difficulty + department difficulty + store difficulty + department difficulty)}.   The adjusted sales and adjusted gross profit of each individual store are calculated by accumulating the adjusted sales and adjusted gross profit of each specific product division of each individual store, and for each specific product division at the headquarters of each individual store. Adjusted sales and adjusted gross profit accumulate the adjusted sales and adjusted gross profit of the corresponding specific product division of each individual store, and the adjusted sales and adjusted gross profit of the individual store headquarters are respectively 4. Bonus automatic in conjunction with operations in a distribution business such as a supermarket using a computer according to claim 3, wherein the adjustment is calculated by accumulating adjusted sales and adjusted gross profit of all the specific product divisions of each store. Calculation system. 2. The computer according to claim 1, wherein the total amount of bonuses calculated for each budget numerical manager is simulated by changing the over budget allocation ratio (α) and the improvement allocation ratio (β). Bonus automatic calculation system linked to work in the distribution business such as supermarkets.

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