JP6240403B2 - Long-term management plan development support system - Google Patents

Description

The present invention relates to a long-term management plan formulation support system that supports the formulation of a long-term management plan for a plurality of years based on a short-term profit plan.

Normally, when a company prepares a profit plan for the next fiscal year, the first thing to do is to set a year-on-year comparison of total sales, for example, “Let's aim for a total sales increase of 20% in the current fiscal year”. Next, set the gross profit over the previous year and calculate the target gross profit. Then, the cost and the fixed cost are calculated, and finally the net profit (ordinary profit) is calculated (for example, Patent Document 1 below). In many cases, expenses are planned according to the above procedure.

JP 2005-038292 A

However, profit planning as described above is important, but whether or not a company grows is related to fund management. In other words, fund management is critical to a company's life and death. The reason why it becomes a situation that suffers from cash flow such as "There is sales, not enough money", "There is sales, but there is no money to pay on the closing date ..." Due to the fact that is different.

For example, suppose you purchase a product of 70,000 yen at the end of a month and sell it for 100,000 yen in the next month. In this case, a profit of 30,000 yen is certainly recorded on the book (income statement, balance sheet), but since it is an accounts receivable, cash income is 0 (zero).

And what happens at the end of the month is that the payment of 70,000 yen is insufficient. In other words, sales are “numbers on the books” and become “funds” only when cash is available.

Therefore, as a company, it is necessary to grasp the flow of funds and manage the funds with the constant consideration of “how much money can be moved now”. As a matter of course, it is necessary to understand "how much can I borrow?" This borrowable amount is mainly proportional to land and time deposits. It is up to fund management to increase this total asset. For these reasons, whether or not a company grows is determined by fund management.

The long-term management plan development support system according to the present invention includes a PL plan value receiving means for receiving an input of a PL plan value that is a plan value of data relating to profit and loss including at least internal costs, and an input of a profit target value that is a target profit Profit target value receiving means for receiving the BS, BS actual value receiving means for receiving the input of the BS actual value that is the actual value of the latest balance sheet, the internal cost calculated based on the PL planned value and the profit target value, Profit plan table creating means for creating a profit plan table having planned sales values is provided.

In addition, based on the fund plan value receiving means for accepting the input of the fund plan value related to the fixed fund and the working fund, and based on the fund plan value and the BS actual value, each account item uses the fixed fund and uses the working capital. A fund management plan that is classified into a source block and a fund management plan table that displays a fund guide amount and a fund plan value that are used as a guide when a user inputs the fund plan value for each account item A creation means is also provided.

Further, based on the profit plan table, the BS actual value, and the fund management plan table, a comparative balance sheet creation means for creating a comparative balance sheet consisting of a beginning period, an increase / decrease during the period, and a period end, and the comparative balance sheet A long-term business concept creation means for creating a long-term business concept including a multi-year business plan, a profit plan, a personnel plan, a facility plan, and a facility plan from the table and the fund management plan table.

According to the profit plan table of the present invention, personnel costs and sales are calculated in order to raise the profit target that is finally desired. In other words, if you follow the planned labor costs, you can get the profits that you want to get, the most important for your company. Based on the short-term plans of this profit plan and comparative balance sheet, the company will grasp the long-term flow of funds as a company based on the long-term business plan. “How much money can be moved now?” Can be understood from a long-term perspective. As a result, it is possible to plan the money management necessary to increase the total assets and grow the company.

Furthermore, the long-term management plan formulation support system according to the present invention is a long-term comparative balance sheet that creates a long-term comparative balance sheet comprising a comparative balance sheet of a plurality of years from the comparative balance sheet and the long-term business concept document. Creation means can be provided. According to the long-term comparative balance sheet, cash movements over multiple years can be grasped.

Further, the fund management plan creation means calculates a fixed fund margin from the difference between the total amount of fixed fund source blocks and the total amount of the fixed fund usage block, and uses the calculated fixed fund margin for the working capital. Can be classified as a source block.

Further, the fund management plan creation means can calculate the scheduled amount of the cash flow deposit at the end of the period from the difference between the total amount of the source of working capital and the total amount of the block of the operating capital.

The present invention solves the above-mentioned problems, and first sets a profit target to be finally obtained, and a management plan development support system used to draw a company action guideline for realizing it Is to provide.

It is a figure which shows the flow of management plan formulation support of this embodiment. It is a block diagram which shows the whole structure of the management plan formulation assistance system of this embodiment. It is a block diagram which shows the principal part of the information processing part of this embodiment. It is a figure which shows PL account item table | surface of this embodiment. It is a figure which shows the profit plan table | surface of this embodiment. It is a figure which shows the short-term plan table | surface of this embodiment. It is a figure which shows BS account chart of this embodiment. It is a figure which shows the table | surface which concerns on the profit and loss calculation of this embodiment. It is a figure which shows the balance sheet of this embodiment. It is a figure which shows the money management plan table | surface of this embodiment. It is a figure which shows a part of fund management plan table | surface of this embodiment. It is a figure which shows the block regarding the use of the fixed money of the money management plan table | surface of this embodiment. It is a figure which shows the block regarding the source of fixed funds of the fund management plan table | surface of this embodiment. It is a figure which shows the block regarding the use of the working capital of the money management plan table | surface of this embodiment. It is a figure which shows the block regarding the source of the working capital of the money management plan table | surface of this embodiment. It is a figure which shows the comparative balance sheet of this embodiment. It is a figure which shows an example of the relationship between a working capital and a comparative balance sheet. It is a figure which shows an example of depreciation expense allocation. It is a figure which shows the relationship between a short-term plan and a long-term plan. It is a figure which shows the long-term business concept book of this embodiment. It is a figure which shows the block of the profit plan of the long-term business concept book of this embodiment. It is a figure which shows the block of the business plan of the long-term business concept book of this embodiment. It is a figure which shows the block of the other plan of the long-term business concept book of this embodiment. It is a figure which shows the long-term comparison balance sheet of this embodiment. It is a figure which shows the relationship between a cash flow deposit at the end of term and long-term borrowing increase. It is a figure which shows the relationship between a cash flow deposit at the end of term and long-term borrowing increase. It is a figure for demonstrating the capital investment of this term. It is a figure for demonstrating the case where the borrowable amount becomes minus. It is a figure which shows an example of depreciation expense allocation.

The management plan formulation support program according to the present invention is installed in a computer and operates the computer and peripheral devices as a management plan formulation support system. The program is loaded on the computer by being downloaded from a recording medium storing the program or a website on the Internet.

The recording medium on which the management plan development support program is recorded may be an information recording medium (flexible disk, hard disk, PD disk, MD disk, MO disk, semiconductor memory, etc.) that can be read and written by a computer.

Hereinafter, a case where processing related to a management plan is realized by software (a management plan development support program and data), the software is loaded into a computer, and the computer is operated as a management plan development support system will be described as an example.

The apparatus operated as the management plan formulation support system according to the present invention may be a data processing apparatus capable of controlling the execution of a computer program, and a general-purpose hardware configuration can be applied.

FIG. 1 is a diagram showing a flow of management plan development support. FIG. 2 is a block diagram showing an example of the overall configuration of the management plan development support system. In FIG. 2, the data processing apparatus constituting the management plan formulation support system is a personal computer in this embodiment.

The system 20 includes a control unit 21, an input unit 22, a display unit 23, a storage unit 24, and an information processing unit 25. The control unit 21 is for performing execution control of computer programs, input / output control of peripheral devices, and the like, and is configured by a control device such as a CPU or MPU. The input unit 22 is an interface for inputting operation information and the like by the user, and includes input devices such as a control pad, a mouse, and a keyboard. The display unit 23 is for displaying a table, an image, and the like, and includes a display device such as a liquid crystal display or a CRT. The storage unit 24 stores application programs, control data, and the like.

FIG. 3 is a block diagram illustrating a configuration example of a main part of the information processing unit 25 in FIG. The information processing unit 25 is for executing management plan development support, and includes a PL plan value receiving unit 31, a profit target value receiving unit 32, a profit plan table creating unit 33, a BS actual value receiving unit 34, and a balance sheet creation. Means 35, fund plan value receiving means 36, fund management plan table creating means 37, comparative balance sheet creating means 38, and long-term business concept document creating means 39 are provided.

In this embodiment, a processing routine for causing a computer to execute each of the above means (a program for causing the computer to function as each means) is incorporated as a macro program of a commercially available spreadsheet software that is generally used, and a spreadsheet is used. Operates as software.

Spreadsheet software automatically calculates the calculation result in the cell based on the numerical value and calculation rule set for each cell where “columns” and “rows” that extend in the vertical and horizontal directions of a two-dimensional matrix. It is a worksheet having spreadsheet means (spreadsheet program) to set and display. For example, commercially available software such as Microsoft Excel (trademark of Microsoft Corporation) can be used.

In other words, the management plan formulation support program for performing information processing in the management plan formulation support system according to the present invention, when the user operates the screen of the table displayed by the spreadsheet software, according to the operation of the user. A program that causes a computer to function as a means of automatically creating and presenting information to obtain profits for managers by inputting and counting numerical values and characters obtained by a desired arithmetic expression in a cell is there. Hereinafter, the means of this embodiment will be specifically described.

The PL plan value receiving means 31 receives the input of the PL plan value relating to the latest profit and loss statement (S1 in FIG. 1). Examples of the PL plan value include personnel costs, expenses, sales promotion expenses, depreciation expenses, non-operating expenses, non-operating profits, and the like. The profit target value receiving means 32 receives an input of a profit target value related to a profit (for example, ordinary profit, gross profit rate) required for formulating a profit plan.

These accepting means are realized by inputting numerical values and information into the worksheet cells of the spreadsheet software by the user via the input unit (mouse, keyboard, etc.). The same applies to BS performance value receiving means and fund plan value receiving means described later.

The profit plan table creating unit 33 is associated with the PL plan value receiving unit 31 and the profit target value receiving unit 32. Accordingly, a profit plan table is created by calculating sales using the PL plan value received by the PL plan value receiving means 31 and the profit target value received by the profit target value receiving means 32 (S2 in FIG. 1). That is, in the profit plan of the present embodiment, first, a profit target is set, sales necessary for increasing the profit are calculated, and labor costs and the like are drawn.

The profit plan table creation unit 33 creates a profit plan table by automatically calculating the calculation result in the cell based on a preset calculation rule corresponding to the numerical value received by the reception unit. The same applies to plan table creation means (that is, balance sheet creation means, fund management plan table creation means, comparative balance sheet creation means, long-term business concept book creation means, and long-term comparison balance sheet creation means) described later.

The BS actual value receiving means 34 receives the input of the BS actual value related to the latest balance sheet in the BS account chart (S3 in FIG. 1). The balance sheet creating means 35 is associated with the BS actual value receiving means 34. Therefore, a balance sheet is created based on the BS actual value received by the BS actual value receiving means 34. The balance sheet creating means 35 is associated with the BS actual value receiving means 34, and automatically creates a balance sheet based on the contents of the BS chart of accounts created by the BS actual value receiving means (see FIG. 1S4).

The fund plan value receiving means 36 receives the input of the fund plan value relating to the use and source of the planned fixed funds and the use and source of the working funds necessary for formulating the fund management plan (S5 in FIG. 1). The fund management plan table creating unit 37 is associated with the fund plan value receiving unit 36, and based on the fund plan value received by the fund plan value receiving unit 36, each account item is used and the source of fixed funds, working capital A fund management plan table classified into the usage and source blocks is created (S6 in FIG. 1).

The comparative balance sheet creation means 38 is associated with the balance sheet creation means 35 and the fund management plan table creation means 37. Therefore, based on the balance sheet created by the balance sheet creating means 35 and the fund management plan table created by the fund management plan table creating means 37, a comparative balance sheet comprising items for the current period, interim change, and next period is created. (FIG. 1 S7). The amount of items for the current period is automatically posted from the balance sheet. The amount of change during the period is automatically posted from the fund management plan table. The planned amount for the next fiscal year is calculated from the current period and the change during the period.

The long-term business concept document creating unit 39 is associated with the profit plan table creating unit 33, the fund management plan table creating unit 37, and the comparative balance sheet creating unit 38. Therefore, based on the profit plan table created by the profit plan table creation unit 33, the fund management plan table created by the fund management plan table creation unit 37, and the comparative balance sheet created by the comparative balance sheet creation unit 38, A long-term business plan including a multi-year business plan, profit plan, personnel plan, equipment plan, and facility plan is created (FIG. 1 S8).

The long-term comparative balance sheet creating means 30 creates a long-term comparative balance sheet composed of a multi-year comparative balance sheet (S9 in FIG. 1).

The management plan formulation support system according to the present invention relates to a long-term plan of a plurality of years (5 years in the present embodiment), and formulates a short-term plan when formulating this long-term plan. The short-term plan can simulate a plan for the next period using a profit plan table, a fund management plan table, and a comparative balance sheet. Based on these plan tables, a long-term plan is prepared by creating a long-term fund management plan table and a long-term comparative balance sheet. Hereinafter, each table will be described.

1. Profit plan table First, all the base profit plan tables are created. The profit plan table 50 is a table on which all business plans are based, and the simulation is performed by changing the numerical values of each subject while predicting, examining, and considering various situations using this table. It should be noted that the numbers shown in this table are merely displayed for convenience in order to explain the contents of the table, and the numbers themselves have no particular meaning. The same applies to all the other tables, and the numbers in each table are numbers for explaining only each table. Therefore, for example, the numbers in the two associated tables are not necessarily the numbers associated in the present drawing.

In the profit plan table in this simulation, the “profit target” is set first, the sales necessary to increase the profit are calculated, and the labor costs are drawn. Next, we will examine and simulate the sales target of the product to increase the sales necessary to secure the set “profit target” and formulate a plan.

The profit plan table will be described below. FIG. 4 shows an example of a PL account item table 40 for inputting a PL plan value that is a plan value of data relating to profit and loss including internal expenses. FIG. 5 shows a profit plan table of the present embodiment. When two tables, the profit plan table and the PL account table 40, are provided, the profit plan table is associated with the PL account table and is automatically created based on the contents of the PL account table 40. Only the profit plan table may be provided without providing the PL account chart 40. In this case, it is input directly to the profit plan table. Hereinafter, the case where it inputs directly to a profit plan table is demonstrated.

The profit plan table is divided into macro and micro blocks. The macro blocks include sales (latest sales 51 and target sales 52), profit (gross margin 54, gross profit 55, operating profit 81, etc.), internal expenses (personnel expenses 56, expenses 57, sales promotion expenses 58, depreciation) An item relating to amortization cost 59) is provided. In the micro block, items in which the macro labor cost 56, the cost 57, and the sales promotion cost 58 are classified in detail are provided.

In addition to the account items described above, there is also an item for displaying the result of the automatic calculation of the latest sales (current status) and gross profit amount. When an amount is entered in these items, the gross profit rate 54 is automatically calculated.

Here, account items will be described. The personnel cost 56 is a total cost 56B related to the employee, part, and the employee, such as recruitment fee, education and training, and welfare. However, the salary of a commission-based salesman, such as a person in charge of new development, is treated as a sales promotion fee 58 as a “development fee”.

The labor costs 56A of the micro block are classified into, for example, employee salary 86C, miscellaneous salary 86D, temporary employee expenses 86E, executive compensation, recruitment expenses, education and training expenses, welfare expenses, and the like.

The sales promotion cost 58A is a cost that is directly proportional to the sales result, and is a total of a development fee, a sales promotion cost, a consumable material cost, an advertising cost, and the like. The idea is the necessary expenses in proportion to new contracts (sales, development). Expense 57A is the total of expenses that are not directly proportional to new sales results. Here, we include communication transportation expenses, consumables, entertainment expenses, and entertainment expenses.

The micro block sales promotion cost 58A is classified into, for example, a development fee, executive compensation, sales promotion planning cost, consumable material cost, and advertising cost.

The micro block cost 57A is classified into, for example, a vehicle cost, a rent, a research and development cost, a tax and public affairs fee, an entertainment expense, a payment fee, a lease fee, a communication transportation cost, a consumables cost, and the like.

Information can be received from users regarding account items such as depreciation, non-operating income, non-operating expenses, ordinary profit, extraordinary profit / retirement profit, extraordinary loss / retirement loss. If the name of the account is different from the name of your company, you can correct it.

The following items 1) to 9) input by the user will be described below.

1) Ordinary profit Ordinary profit Enter the company's target for the amount of ordinary profit 84. In this profit plan, the profit target is set first, the sales necessary to increase the profit are calculated, and personnel costs are drawn and created.

2) Enter non-operating expenses 83 associated with financial activities, such as non-operating expenses interest expense, discount charges, corporate bond interest, and minor losses. If the amount for the next term is known, enter that amount, but if you are not sure, enter the current term.

3) Enter non-operating income 82 mainly from financial activities such as interest income from non-operating income and income from dividends received. The amount will be revised when the next consideration is made after looking at the results of fund management later. If the amount for the next term is known, enter that amount, but if you are not sure, enter the current term.

4) Depreciation expenses Enter depreciation expenses 59 for costing fixed assets in stages. Estimate how many years an asset can be used, and allocate expenses based on a reasonable calculation method for each fiscal year. For example, the current amount (the amount of the financial statement) is used as it is, or 15% of the total tangible fixed assets is recorded.

5) Gross profit margin At first, the actual result of this term or the target gross profit ratio 54 is input. The target for the next fiscal year is determined from this gross profit margin.

6) Latest sales This fiscal year results or forecast amount is input as the latest sales 51.

7) Labor costs Next, the items of the block of the personnel cost details 86 of the profit plan table 50 are input. Specifically, the unit price 86A and the number 86B of “employee / full-part” 86C, “part-time job” 86D, and “temporary employee / contract employee” 86E are input.

In the personnel cost statement 86, the employee 86C is divided according to the rank of the annual income unit price 86A including the bonus, and the number of ranks can be entered in the column of the number of persons 86B. The unit price 86A of the employee 86C is an average annual income including bonuses and various benefits. The number of people 86B initially inputs the current number of people. If the hiring schedule is decided next year, enter the number of people including that.

Similarly, for “part, part-time job” 86D, “temporary employee, contract employee” 86E, etc., the annual income unit price 86A and the number of people 86B are input. By multiplying the input annual income unit price 86A and the number of people 86B, the total amount 86G of the rank of the annual income unit price is calculated and displayed.

Next, the item of the reclamation fee 86F is input. If the unit price (annual income) and number of people for “temporary employees”, “contract employees”, and “events” are uncertain, enter the actual results for the current term. However, the development fee 58B, which is a salary of a commission-based salesman such as a person in charge of new development, is calculated as a sales promotion cost 58A, not a labor cost.

When the personnel cost description 86 (employee / full part 86C, part / part-time job 86D, temporary employee / contract employee 86E) is input, the total amount of each is displayed in the personnel cost 56. For “recruitment fee”, “education / training”, and “welfare”, for example, an amount that is expected to increase about 10% in this term is entered.

8) Next, enter the amount related to the expense 57A. For example, enter an amount that is expected to increase about 10% this term.

9) Sales promotion cost Next, an amount related to the sales promotion cost 58A is input. The pioneering fee 58B in the block of the sales promotion fee 58A is automatically calculated from the block pioneering fee 86F of the personnel cost details, so it is not necessary to input.

When these subjects are input, gross profit 55 is calculated. The calculation procedure is as follows.

First, the operating profit 81 is calculated from the ordinary profit 84, the non-operating expense 83, and the non-operating profit 82. Then, the gross profit 55 is calculated from the operating profit 81 and the personnel expenses 56, expenses 57, sales promotion expenses 58, and depreciation expenses 59 input as described above. That is, the normal gross profit is calculated as “sales—cost of sales”, but in the present invention, it is calculated as “ordinary profit + non-operating expenses−non-operating income + total expenses”. The amount of the gross profit 55 indicates the target for the next term, that is, the gross profit that must be earned. Thus, the present invention first determines how much profit is to be made in the next term.

Subsequently, the sales amount 52 is calculated from the gross profit 55 and the inputted gross profit ratio 54. Further, the cost of sales 53 is calculated from the sales 52 and the gross profit 55.

Next, enter personnel expenses, expenses, sales promotion expenses, etc., and determine the sales for the next fiscal year by reverse calculation. As a result, what percentage the company has grown is displayed in the sales growth rate 87 column.

Here, the item of the sales growth rate 87 displayed on the profit plan table 50 will be described. The sales growth rate 87 is a growth rate calculated by “sales 52 ÷ most recent sales 51”. If the sales growth rate 87 is not displayed, only the desire is escalated at the planning stage, and as a result, there is a possibility that the plan is far from the actual situation of the company or the market. Therefore, the sales growth rate 87 is displayed as a measure for measuring the reality of the plan.

Also, after all the plans are completed, if the simulation is performed with the ordinary profit 84 lowered so that the growth rate will be 100%, if the sales are the same as the previous year (this fiscal year), how much deficit (or profit) Can be calculated.

The “labor share” at that time shows the marginal labor share of the company. Labor share is the ratio of labor cost to gross profit. In general, capital-intensive industries have a low share, and labor-intensive industries have a high share of labor. Beyond the marginal labor share, corporate profits are deficient and the company's management is dangerous. Conversely, if the labor share is low, the distribution to employees will be insufficient (the salary is low) and people will quit.

The amount is repeatedly input while lowering the “ordinary profit” so that the sales growth rate 87 becomes 100%. When the sales growth rate reaches 100%, the following two things can be understood.
1) If sales are the same as the previous year (this fiscal year), this will be the deficit (or decrease in sales).
2) The "labor share" at this time is the company's marginal labor share (which is dangerous if approached)

As described above, simulation is repeatedly performed to create at least two types of plan tables 50, respectively. Then, a plan table (determined version) to be used as a definitive edition is determined from among them.

If the plan table (final version) is decided, a short-term plan table showing the profit plan for the next term is created based on the contents.
FIG. 6 is a diagram showing a short-term plan table 60 of the present embodiment. The short-term plan table 60 includes sales for the current term (here, the 10th term) 61, sales for the next term (here, the 11th term) 62, personnel costs 64A, executive compensation 64B, costs 64C, and sales promotion costs 64D. Depreciation expenses 64E, non-operating income 65A, non-operating expenses 65B, recurring profit 66, extraordinary profit / retirement profit 67A, extraordinary loss / retirement loss 67B, personnel 68 items, posted from profit plan table 50 Is done.

When these items are posted, the sales growth rate is automatically calculated. In addition, items such as total purchases, gross profit margin, gross profit, total internal costs, operating profit, profit before tax, labor share, and labor cost per person are automatically calculated.

Once the profit plan is formulated as described above, the fund management plan is subsequently formulated.

2. BS account chart First, data of a balance sheet, which is an information source for performing a fund management simulation, is input. The most recent balance sheet data may be input, but if it is created during the period, the data at the time of creation may be input. In this embodiment, it is assumed that it is created during the tenth period.

FIG. 7 is a part of the BS account list 70 according to this embodiment. The BS account table 70 is a table for inputting BS actual values (in-house assets, liabilities, etc.), which are the latest balance sheet data of the company, for each account item 72. A number (code No) 71 is assigned to each account item 70. When the user inputs an amount into the amount column 73 of the BS account table 70 while looking at the financial statement and the latest balance sheet according to the number (code No) 71, the company information is The account items 72 corresponding to the code No. 71 are tabulated.

Specifically, current assets include cash, ordinary deposits, current accounts, fixed deposits, notes receivable, accounts receivable, inventory assets, scheduled tax payments, temporary consumption tax, accounts receivable, and securities. . Fixed assets include buildings, machinery, vehicles, equipment, construction in progress, lease assets, land, software, other intangibles, investment securities, security deposits / guarantees, and long-term loans.

If the lease asset is described in the balance sheet of the financial report, the total amount is entered in the account item of the lease asset 74. Further, when the land is deposited as a collateral with the bank, the deposit amount for each bank is input to the account item of the land 75.

Current liabilities include accounts payables, accounts payable, provisional (unpaid) consumption tax, discounted bills, short-term borrowings, other liabilities, deposits, provisions for tax payments, and provisions (prize, salary, etc.) It has been. Non-current liabilities include long-term borrowings, unpaid installments, bonds, and lease liabilities.

Net assets include capital, new share application margin, additional paid-in capital, legal reserve, retained earnings, loss carried forward, profit carried forward, net income, treasury stock, treasury stock application margin, valuation and translation difference, and stock acquisition rights Courses are provided. The account item 72 described above can be added or modified.

In addition, as shown in FIG. 8, the BS account table 70 includes a portion of loss carryforwards, interest rates paid (annual interest), interest rates received (annual interest), interest paid, interest received, corporate tax, etc. There are also blocks related to profit and loss calculations such as dividends, director bonuses, redemption of corporate bonds, and interest on corporate bonds. When redeeming bonds and paying interest, check the income statement and appropriation statement and enter the respective amounts. The payment interest rate and the receiving interest rate are entered after confirming with the bank.

If the company has settled and corporate tax, dividends, and executive bonuses are generated, check the income statement and profit appropriation statement and enter the respective amounts. If the settlement report is a trial calculation before the settlement, the amount has not yet been determined, so enter zero.

3. Balance sheet Subsequently, a balance sheet 90 is created. The balance sheet 90 is associated with the BS account chart 70 and is automatically created based on the contents of the BS account chart 70.

FIG. 9 is a balance sheet 90 created based on the data input to the BS account table 70. In the balance sheet 90, the same account item 91 as the BS account item table 70 is displayed. The amount field 92 of the balance sheet 90 is associated with the amount field of the BS account table 70 via the code No 93, and the amount of each account item input to the BS account table 70 is the balance sheet 90. It is automatically posted in the amount column 92 of the corresponding account item 91. In this way, the balance sheet 90 is a list in which the amounts entered into the BS account table 70 are tabulated for each code No 93. The balance sheet 90 is data that is the basis of a fund management simulation described later.

Using this balance sheet 90, the user confirms whether the amount of the asset item total matches the amount of the liability / capital item total.
If they do not match, a message indicating that the amounts do not match is displayed, and the amount entered in the BS account list 70 can be confirmed again. In this case, after confirmation, the current BS performance value is input. In this embodiment, two tables, a BS chart of accounts and a balance sheet, are provided, but only a balance sheet can be provided. In that case, the user will input to the balance sheet in the same manner as when inputting to the BS chart of accounts.

4-1 Fund Management Plan (Summary)
Next, a money management simulation using the money management plan table 100 will be described. First, the concept of this fund management simulation will be described. The main premise of this simulation is to consider how much cash current deposits should be secured at the end of the period and to examine their operation. At the final stage, it is now possible to know whether borrowing is possible. In other words, it is possible to clarify “a plan for how to manage funds in order to increase the total assets of the company”.

Moreover, in this simulation, when it is impossible to manage funds, a shortage amount is displayed as the borrowable amount. Therefore, it is possible to determine that “funds cannot be procured and capital investment must be abandoned”. You can also find out how much you can make next year's capital investment.

The reason why it is necessary to simulate this is because many cases of profits and failures are due to excessive capital investment. Also, even if there is a profit when sales drop sharply, money does not go around. If a company that did not make much profit suddenly makes a big profit, the planned tax payment will increase drastically the following year. If you forget it and make a large capital investment just because you've made a profit, it will lead to worsening cash flow. In order to prevent this from happening, the estimated tax payments are a major factor here.

In FIG. 10, the fund management plan table 100 of the present embodiment is divided into four parts: “use of fixed funds”, “source of fixed funds”, “use of working funds”, and “source of working funds”. The user inputs an amount and a numerical value in this order to create a fund management plan table.

“Usage” means what kind of account is needed and how much money is needed. Taking FIG. 10 as an example, “10 million yen is required for corporate tax payment”. “Source” means how much of the necessary funds will be used for funding. Taking FIG. 10 as an example, “103.9 million yen will be covered by long-term debt”.

Therefore, “use of fixed funds” refers to funds required for fixed funds. Then, the amount displayed in the “guideline” of each account item becomes the necessary guideline amount. “Source of fixed funds” is an item indicating how to cover the previously used “use of fixed funds”.

“Use of working capital” is working capital necessary for conducting business. The “source of operating funds” is an item indicating how to procure the necessary working capital previously input.

Each item is provided with columns of “guideline” and “operation”. “Guideline” is an amount of money that is automatically calculated to determine how much money is required when determining a fund management plan for the next term.

The fund management plan table 100 is associated with the balance sheet 90, and a guide amount is displayed by receiving necessary information (for example, a growth rate) from the balance sheet. For example, the calculation of “increase in accounts receivable” of “use of working capital” is calculated as follows.
(Opening accounts receivable balance x growth rate)-Opening accounts receivable balance = reference

The amount of “management” is the amount that the president has decided to “increase or decrease by this amount during this term”. In the present embodiment, there are an account item for inputting the operation amount according to the estimated amount and an account item for determining the operation amount with reference to the estimated amount. The “operation” amount determined by the user based on the “guideline” will be described.

The amount of “operation” is determined in consideration of various circumstances, company conditions, etc. while referring to the “guideline”. The following three factors are the determinants of the way of thinking. It is.
1 ... If the policy is to continue, enter the same amount as “Guideline” into “Operation”.
2. If the current status is maintained, ignore the “guideline” amount and enter zero for “operation”.
3 ... In case of policy change,
1) When increasing, enter an amount larger than “Guide” into “Operation”.
2) When decreasing the value, enter an amount smaller than the “guideline” (may be a negative amount) in “operation”.

If the amount of “guideline” is displayed as described above and it is not clear how much the amount should be increased or decreased, the same amount as “guideline” can be input to “operation” for the time being. Then, after going through it, you can simulate whether the amount you entered is really what you need.

4-2 Fund management plan (sales and growth rate)
The user first confirms whether the current term sales 101 and the next term sales 102 of the money management plan table 100 have been correctly transferred from the short-term plan table. When it is desired to correct the current sales 101 or the next sales 102, it is possible to directly input data. When the current sales and the next sales are revised, the growth rate 103 is recalculated accordingly.

4-3 Fund management plan (depreciation rate, borrowing standard)
A part of the funds management plan table 100 includes items such as a depreciation rate 111, a long loan repayment period 112, a bond redemption period 113, and a borrowing standard 114, which can be input in accordance with the current situation of the company. ing. (See Figure 11)

Depreciation expense ratio In the column 111, the ratio of depreciation to tangible fixed assets is entered. Since the depreciation expense ratio differs for different industries and business structures, calculate and enter your own ratio. The initial setting is 15%, but it can be corrected.

In the long-debt repayment years column 112, the repayment years of long-term borrowings are entered. In the initial setting, it is set to 5 years. For example, when paying back in 3 years, 3 is entered.
In the column 113 for redemption of corporate bonds, the number of years of redemption of borrowed corporate bonds is entered. The initial setting is 10 years, but if the remaining redemption period is 6 years, 6 is entered.

By specifying these numbers, the amounts of the about-mentioned depreciation, long-term debt repayment, and borrowable amount will change.

Next, the amount, numerical value, etc. will be entered in the order of “use of fixed funds”, “source of fixed funds”, “use of working capital”, and “source of working capital”.

4-4 Funds Management Plan (Use of Fixed Funds)
FIG. 12 shows a block 100A regarding “use of fixed funds” in the money management plan table shown in FIG. “Use of fixed funds” refers to funds required for fixed funds.

“Use of fixed funds” includes “1. Profit appropriation (corporate tax, dividend, director bonus)” 121, “2. Planned tax payment” 122, “3. Repayment of long-term debt” 123, “4. Interest and redemption ”124,“ 5. Capital investment (buildings, machinery, vehicles, equipment, land) ”125,“ 6. Change in leased assets ”126,“ 7. Software ”127,“ 8. Other intangible assets ” 128, “9. Increase in investment securities” 129, “10. Security deposits / guarantees” 115, “11. Increase in long-term loans” 116, “12. Other investments, etc.” 117, “13. “14. Increase in development costs” 119 is provided. Enter the planned amount in the operation column for these accounts.

It should be noted that the “guideline” for the long-term loan repayment 123 displays the amount obtained by dividing the long-term loan on the balance sheet 90 by the long-term repayment period 112 (5 years repayment in the initial setting). If the repayment period is different from 5 years, enter the company's repayment years. For example, if the repayment is 7 years, if 7 is entered, the repayment amount is automatically calculated and displayed in the guideline column. In “operation”, if the repayment period of the company is about five years, the estimated amount is entered in the operation column as it is.

In the “management” of the bond interest / redemption 124, when the bond interest is paid / redeemed, the amount to be processed in the current period is input to the management of the bond interest / redemption.

In the operation column of each item (building, machine, vehicle, equipment, land) of the capital investment 125 of the current period, if there is a plan or plan in the current period, the planned amount is entered for the time being. The total amount of each item (building, machine, vehicle, equipment, and land) entered is displayed in the guideline for the increase in long-term borrowings for fixed fund sources, which will be described later.

For lease asset increase / decrease, enter the total amount of decrease during the period and increase during the period. The software 127 inputs a program to be installed in a newly purchased personal computer or the like and a cost of a system to be additionally input.

The total amount 120 of “use of fixed funds” is posted from a total amount 130 of “source of fixed funds” to be described later. Accordingly, the total amount 120 of “fixed fund source” and the total amount 130 of “fixed fund source” are always displayed as the same amount. The difference between the actual total amounts is automatically calculated as a fixed fund margin 120A. For this reason, the fixed fund margin at this point is not a correct number. If data is entered in “Fixed funds source”, “Use of working capital” and “Source of working capital” described later, the numbers are correct.

4-5 Fund Management Plan (Source of Fixed Fund)
Next, enter the “source of fixed funds”. FIG. 13 shows a block 100B relating to the source of fixed funds in the money management plan table shown in FIG. “Source of fixed funds” is an item indicating how to cover the previously used “use of fixed funds”.

“Sources of fixed funds” include “1. Current cash deposits” 131, “2. Ordinary income” 132, “3. Extraordinary income / retirement gain” 133, “4. Extraordinary loss / retirement loss” 134, “5. Current Depreciation Expenses” 135, “6. Estimated Tax Payment in the Previous Period” 136, “7. Capital Increase” 137, “8. Legal Reserve” 138, “9. Increase in Long-term Debt” 139, “10. Dividends (bills) "170," 11. Increase in corporate bonds "171, and" 12. Increase in provisions (prize, salary, etc.) "172 are provided. Enter the planned amount in the operation column for these accounts.

The beginning cash current deposit 131 is automatically posted from the cash deposit on the balance sheet 30. Nothing is displayed in “Guide”, and it cannot be entered in “Operation”.

As for the current year ordinary profit 132, the amount of the short-term plan table 60 is posted in the column “guideline”. Since the target profit is determined by the profit plan, the “guideline” amount is entered as it is in the “operation” column.

When the amounts of ordinary profit 132, extraordinary profit 133, and extraordinary loss 134 are entered, pre-tax profit for the period 134A is displayed.

The amount entered in the block relating to profit and loss calculation in the BS account chart 70 is posted in the standard column of the loss carryforward 134B. Loss carried forward is the cumulative amount of loss that has occurred in the past 7 years due to negative profit before tax. Even if profits are increased this fiscal year, if there is a loss carried forward, a tax reduction will be permitted and the tax will be reduced.

In the standard column of the current period depreciation expense 135, the amount of the block relating to the profit and loss calculation of the BS account table 70 is posted. Because it is the amount in the short-term plan table 50, enter the approximate amount in the operation column as it is, but since the depreciation expense for the current period was calculated by including the figures in the financial statements for the current period, the about depreciation calculated from the tangible fixed assets Judgment is made by comparing with the cost 135A.

The about depreciation cost 135A is calculated assuming that the depreciation cost rate 111 of tangible fixed assets (buildings, machines, vehicles, equipment) is 15.0%. The numbers in parentheses for the about 135A depreciation expenses are depreciation expenses including software and development expenses for intangible assets. When depreciating, including software and development costs, the numbers in parentheses are used as a guide. If the company's own depreciation rate is known, 15.0% of the depreciation rate 111 is changed to its own percentage.

In addition, if you want to set the amount of about 135A for the depreciation expense 135A to the same amount (25.0) as the standard for the current period depreciation expense 135, enter various percentages in the depreciation expense ratio 111, and the The simulation is performed so that “25.0” is obtained.

In the “guideline” of the long-term borrowing increase 139, the total amount in the operation column of the capital investment (building 125A, machine 125B, vehicle 125C, equipment 125D, land 125E) 125 is posted. In the operation column for the increase in long-term borrowing 139, an approximate amount is initially entered as it is. Next, after inputting "source of working capital", check whether the current cash flow deposit at the end of "use of working capital" is above the target. If it does not reach the target, consider the amount of long-term debt once again and enter it in the operation column here.

As described above, “1. Current cash deposits” 131, “2. Ordinary income” 132, “3. Extraordinary income / retirement gain” 133, “4. Extraordinary loss / retirement loss” 134, “5. "Depreciation expenses for the current period" 135, "6. Estimated tax payment for previous period" 136, "7. Capital increase" 137, "8. Legal reserve" 138, "9. Increase in long-term debt" 139, "10. ) “170”, “11. Increase in corporate bonds” 171, and “12. Increase in provision (prize, salary, etc.)” 172 are displayed.

The total amount 130 of fixed fund sources is posted to the total amount 120 of fixed fund sources. From this total amount 120, all account items excluding the change in leased assets 126 for the use of fixed funds (ie, “1. Profit appropriation (corporate tax, dividends, director bonus)” 121, “2. “122,“ 3. Repayment of long-term borrowings ”123,“ 4. Bond interest / redemption ”124,“ 5. Capital investment (buildings, machinery, vehicles, equipment, land) ”125,“ 7. Software ”127,“ “8. Other intangible assets” 128, “9. Increase in investment securities” 129, “10. Security deposits / guarantees” 115, “11. Increase in long-term loans” 116, “12. Other investments, etc.” 117, “13. A value obtained by subtracting the total amount of “increased right money” 118 and “14. increase in development expenses” 119) is displayed as the fixed fund margin 120A.

That is, it can be seen how the source of fixed funds is used for the use of fixed funds (excluding lease assets), and the difference is displayed as a fixed fund margin 120A. In other words, the fixed fund allowance 120A can be said to be an excessive amount more than necessary in the fixed fund relationship.

In addition to the above account items, the “Fixed Funds Source” block includes the long-term borrowing limit 173, the real interest rate 174, the borrowable amount 175, the land collateral value 176, the land collateral value 176A, the interest rate paid (Yearly interest) 177, Payment interest rate 177A, Received interest rate (annual interest) 178, Received interest rate 178A, Deposit rate 179 These subjects are explained below.

The real interest rate 174 is an interest rate actually paid to the bank, and is automatically calculated as follows. Real interest rate = (payment interest rate + discount fee-interest rate received) / (borrowing + discount bill-fixed deposit) x 100. The real interest rate changes depending on the deposit / loan ratio (= bank deposit / (short-term borrowing + long-term borrowing + discount bill) × 100).

The borrowable amount 175 is calculated by using the following formula based on the collateral value 176 of the land. In other words, borrowable amount = collateral value of land + (fixed deposit x fixed deposit ratio) + (increase in fixed deposit x increase ratio) + repayment of long-term borrowings + repayment of short-term borrowings-increase in short-term borrowings- Increase in long-term borrowings-long-term borrowing balance-short-term borrowing balance-(discounted bills x discounted bills multiples) + (deposits / guaranteed deposits x deposits / guaranteed deposits multiples)

The multiplication factor 114 (that is, the fixed deposit multiplication factor, the fixed deposit increase multiplication factor, the discount bill multiplication factor, the security deposit / guarantee multiplication factor) in the calculation formula of the borrowable amount 175 can be rewritten according to the company. The fixed deposit ratio multiplied by the fixed deposit (“2.5” in FIG. 11) varies depending on the industry (the bank's judgment), so it is possible to rewrite the numerical value of the formula to a ratio that suits the circumstances of the company. it can.

Increase rate multiplication factor multiplied by the fixed deposit increase (the numerical value of the calculation formula can be rewritten in FIG. 11).
The discount bill multiplier (“0.5” in FIG. 11) to be applied to the discount bill is a multiple of “how much money is collateral from the bank at the time of discount”. This can be rewritten by asking the main bank.

The multiplication factor (“0.3” in FIG. 11) multiplied by the security deposit / guaranteed money is a magnification of “how much the security deposit / guaranteed money is collateral from the bank”. This can be rewritten by asking the main bank.

The operation column of the payment interest rate (annual interest) 177 is the latest borrowing interest rate (annual interest). If the interest rate changes due to changes in borrowing conditions, enter a new rate. As the payment interest amount 177A, an amount obtained by automatically calculating (short-term borrowing + long-term borrowing) × payment interest rate is displayed.

4-6 Fund Management Plan (Use of Working Fund)
FIG. 14 shows a block 100C relating to the use of working capital in the money management plan table shown in FIG. In “Use of working capital,” consider the necessary working capital. “Use of working capital” includes “1. Increase in fixed deposits” 141, “2. Increase in notes receivable” 142, “3. Increase in accounts receivable” 143, “4. Increase in inventory” 144, “5. "145", "6. Increase in accounts receivable" 146, "7. Increase in securities" 147, "8. Other currents" 148, and "9. Repayment of short-term loans" 149 are provided. Enter the planned amount in the operation column for these accounts.

The fixed deposit increase 141 is a reserve and time deposit. The estimated amount of “increased fixed deposit” 141 is calculated by (short-term borrowing balance + long-term borrowing balance + discount bill balance) × target deposit rate−initial fixed deposit.
As shown in this calculation formula, the reference amount of the fixed deposit increase 141 varies depending on the target deposit / lending rate (the numerical value of the deposit / lending rate) of the “source of fixed funds”.

The estimated amount of increase in bills receivable 142 is automatically calculated by multiplying the sales increase by the growth rate. Originally, the calculation is based on the rotation rate, but an approximate value can be obtained by multiplying the growth rate. Each investment amount is entered according to its own policy.

The approximate amount of short-term borrowing repayment 149 is automatically calculated and displayed from “half the total amount borrowed in the short term and the increase”. Enter the reference amount as it is in the operation column (that is, repay half of the total amount borrowed in the short term next term).

The total amount 140 of “use of working capital” is transferred from the total amount 150 of “source of working capital” to be described later. Accordingly, the total amount 140 of “use of working capital” and the total amount 150 of “source of working capital” are always displayed as the same amount. The difference between the actual total amounts is automatically calculated as the term-end cash current deposit 140A. For this reason, the current cash flow deposit 140A at this time is a provisional amount because data has not yet been entered in the “source of working capital”. When data is entered in the operation column of “source of working capital”, simulation is performed and corrected. The term-end cash current deposit 140A will be described later.

4-7 Fund management plan table (source of working capital)
FIG. 15 shows a block 100D related to the source of working capital in the money management plan table shown in FIG. In “source of working capital”, we will consider how to procure “necessary working capital”.

“Source of working capital” includes “1. Fixed fund margin” 151, “2. Increase in bills payable” 152, “3. Increase in accounts payable” 153, “4. Increase in accounts payable” 154, “5. "Increase" 155, "6. Provisional (unpaid) consumption tax" 156, "7. Increase in discount bills" 157, "8. Increase in short-term borrowings" 158, "9. Increase in deposits" 159, "10. The account item of “debt increase” 170 is provided. Enter the planned amount in the operation column for these accounts.

The “estimate” column for each account item is calculated as (early balance × growth rate) −early balance. The beginning balance is the amount for the current period (here, the 10th period). Hereinafter, the “operation” column will be described.

The operation column of the fixed fund margin 151 is transcribed from the operation column of the fixed fund margin 120A of “use of fixed funds”.

As the total amount 140 of “use of working capital”, the total amount of all the above-mentioned subjects is displayed. This total amount 140 is posted to the total amount 150 of “source of working capital”. Therefore, the same amount as the total amount 150 of “source of working capital” is always displayed. The difference between the actual total amounts is automatically calculated as the term-end cash current deposit 140A.

The reference for the term-end cash current deposit 140A shows a value obtained by multiplying the beginning cash current deposit of “source of fixed funds” by the sales growth rate. Investment shows the amount of “Fixed funds source” minus the “Fixed funds usage” total. The user can confirm whether or not the management of the current period cash current deposit is larger than the standard.

5-1 Comparative Balance Sheet (Overview)
The numbers entered in “Use of Fixed Funds”, “Source of Fixed Funds”, “Use of Working Funds”, and “Sources of Working Funds” are posted to the increase / decrease in the comparative balance sheet and automatically calculated.

FIG. 16 shows a comparative balance sheet 160 of the present embodiment. The comparative balance sheet 160 includes account items 161 that are the same as the account items of the balance sheet 90. For each account item 161, the amount 162 of the current period (here, the 10th period) of the balance sheet 90 is automatically posted. The user checks whether the numerical value of each item matches the numerical value of the comparative balance sheet.

In addition, the amount entered in the operation column of the fund management plan table is posted in the increase / decrease 163 during the period. The planned next period 164 is calculated from the current period 162 and the increase / decrease 163 during the period.

 FIG. 17 is a diagram showing an example of the relationship between the source and use of working capital and the comparative balance sheet 160. Posting from the working capital side to the increase or decrease during the period to the corresponding account items. Hereinafter, the increase / decrease 163 of each account item will be described.

5-2 Comparative balance sheet (current assets)
The comparative balance sheet 160 has account items such as cash, savings deposits, current accounts, fixed deposits, notes receivable, accounts receivable, inventory assets, scheduled tax payments, temporary consumption tax, accounts receivable, and securities as current assets. It has been.

The amount of cash deposits for the next term 164 is posted from the current cash flow deposits of “Use of working capital”. In the increase / decrease 163 of the scheduled tax payment during the period, an amount obtained by subtracting the management amount of the scheduled tax payment for the previous fiscal year of the “source of fixed funds” from the management amount of the scheduled tax payment for the current period of “use of fixed funds” is posted.

Fixed deposits, notes receivable, accounts receivable, inventories, temporary consumption tax, accounts receivable, securities, and other changes during the current period 163 are posted for the amount of investment in the corresponding item in “Use of working capital”. Is done. The amount for the next period 164 is calculated from the current period 162 and the increase / decrease 163 during the period.

5-3 Comparative balance sheet (fixed assets)
The comparative balance sheet 160 includes fixed assets such as buildings, machinery, vehicles, equipment, construction in progress, lease assets, land, software, other intangibles, investment securities, security deposits / guarantees, and long-term loans. Is provided.

As shown in Fig. 18A, there are six items, “Building”, “Machine”, “Vehicle”, “Equipment” for tangible fixed assets, “Software” for intangible fixed assets, and “Development costs” for deferred assets. An item for inputting is provided. In the present embodiment, the number in parentheses of the item name indicates the current period depreciation expense for that item. The sum of these six items is equal to the investment amount of the current period's depreciation and amortization of “Source of fixed funds”.

In other words, as shown in FIG. 18B, the user inputs the amount of money input to the current depreciation expense operation into six items of “building”, “machine”, “vehicle”, “equipment”, “software”, and “development cost”. Sort. In other words, when depreciation of 7.0 million yen is depreciated by 5.0 million yen for "buildings" and 1.0 million yen for "machinery" and "vehicles", enter each item name. To do.

The amount allocated in this way (ie, the amount to be depreciated in the next fiscal year) is subtracted from the investment amount for “Use of fixed funds”, and the fixed assets “building” “machine” “vehicle” “equipment” and “software” It is displayed in the increase / decrease of “development expenses”.

Accounts for other fixed assets, that is, land, other intangibles, investment securities, security deposits / guarantees, long-term loans, other investments, etc. Each item's investment amount is posted.

5-4 Comparative balance sheet (current liabilities)
The comparative balance sheet 160 includes current liabilities such as bills payable, accounts payable, provisional (unpaid) consumption tax, discounted bills, short-term borrowings, other liabilities, deposits, provisions for tax payments, provisions (awards and salaries).・ Other account items are provided.

The increase / decrease in short-term borrowings during the period is posted by subtracting the amount of short-term borrowing repayment under “use of working capital” from the amount of short-term borrowing increase under “source of working capital”. The amount of provision for tax payments during the period is posted by half the amount of profit before tax of “Source of fixed funds”

Other current liabilities account items, such as notes payable, accounts payable, accounts payable, accounts payable, unpaid bills, unpaid consumption tax, discounted notes, deposits, provisions (prize, salary, etc.), other liabilities In the period of increase / decrease, the investment amount of the corresponding item in “source of working capital” is posted respectively.

5-5 Comparative balance sheet (fixed liabilities)
The comparative balance sheet 160 has long-term borrowings, unpaid installments, corporate bonds, and lease liabilities as fixed liabilities.

The increase / decrease in long-term borrowings during the period is posted by subtracting the amount of long-term borrowing repayment for “use of fixed funds” from the amount of increase in long-term borrowing for “source of fixed funds”.

The amount of management of “Fixed funds source” is posted in the increase / decrease of unpaid installments during the period. The increase / decrease in corporate bonds during the period is posted by deducting the amount of corporate bond interest / redemption under “use of fixed funds” from the increase in bonds at “source of fixed funds”.

5-6 Comparative balance sheet (net assets)
The comparative balance sheet 160 includes, as net assets, account items of capital, capital surplus, legal reserve, retained earnings, current loss, current profit, valuation / translation difference, and stock acquisition rights.

The amount of capital increase under “Fixed funds source” is posted in the increase and decrease of capital during the period. The amount of change in the legal reserve during the period is posted with the amount of capital increase of “Fixed funds source”.

The increase / decrease in retained earnings during the period included from the profit carried forward on the balance sheet 90, the amount of corporate tax, dividends and director bonuses for “use of fixed funds”, and the amount of retained earnings for “source of fixed funds” , The amount of capital surplus minus the change during the period is calculated

  The increase / decrease in profit for the period is calculated by subtracting the profit carried forward on the balance sheet 90 from one half of the profit before tax of “Source of fixed funds”.

The balance for the next fiscal year is calculated from the current fiscal year and the increase / decrease during the fiscal year, and a comparative balance sheet is created that can compare the current fiscal year with the next fiscal year.

As described above, a short-term management plan can be formulated by creating a profit plan table, a fund management plan table, and a comparative balance sheet. In other words, according to the profit plan table, first determine the profit target (gross profit) that you want to finally obtain, calculate the sales necessary to increase the profit, examine and simulate labor costs, etc. Formulate.

According to the fund management plan table, in order to increase the total assets of the company, a simulation of how to manage the funds for the current term will be performed, and the plan for fund management to determine how much current term deposits can be secured Can be formulated. Then, according to the comparative balance sheet, it is possible to compare how the assets and liabilities change if the funds are managed based on the fund management plan table.

Next, a long-term plan is formulated based on the above-mentioned fund management plan. The “long-term plan” is planned based on the long-term business plan and the long-term comparative balance sheet, and is formulated based on the contents of the profit plan table (final version) and the comparative balance sheet.

FIG. 19 shows the relationship between the short-term plan and the long-term plan. In addition, the next period (“next period” = that is, the 11th period) of the period entered in the balance sheet starts. In creating a “long-term plan”, a long-term business plan is first created.

The correlation between periods in the “long-term plan” will be described. “Tenth period” in the fund management plan table and comparative balance sheet is “the number at the end of the period for preparing the plan for the next period”. The number for the “11th period” will be the target figure for the end of the next term. Similarly, in the long-term business plan, “current term” is the target number for the end of the “11th term”, “12th term” is the target number for the end of the “12th term”, and “13th term” is the “13th term”. The target numbers at the end of the period ...

In the profit plan table, “Recent sales” is “Estimated sales for the 10th term”, and “Sales” is “Target sales for the end of the 11th term”.

6-1 Long-term business plan (outline)
Hereinafter, creation of the long-term business concept document 200 will be described. FIG. 20 shows a long-term business concept document of the present embodiment. The long-term business plan 200 is classified into blocks of a business plan 201, a business growth rate 202, a profit plan 203, a breakeven point 204, a personnel plan 205, an equipment plan 206, a facility plan 207, capital 208, and a productivity 209. Yes.

6-2 Long-term business plan (profit plan)
FIG. 21 shows a block of profit plans for the current period (next period) and the first period of the long-term business concept of the present embodiment. The block of profit plan 203 includes the same items as the profit plan table, that is, total sales 203A, total purchase 203B, gross profit ratio 203C, gross profit 203D, personnel expenses 203E, expenses 203F, sales promotion expenses 203G, depreciation expenses 203H, operating profit 203I, non-operating income 203J, non-operating expenses 203K, ordinary profit 203L, extraordinary profit 203M, extraordinary loss 203N,
There is an item for income before tax 203O. Each item has a guide column, a plan column, and a ratio to sales.

Since the data (213A) for the current period (11th period) is transferred or automatically calculated based on the data in the short-term plan table, numbers are entered from the beginning. When the growth rate is entered in the target amount 202A of the business growth rate 202 for the next term (12th term), the target amount 213C for non-operating income 203J, non-operating expenses 203K, and ordinary income 203L based on the growth rate and the current term (11th term) Is calculated. A standard amount 213C of the operating profit 203I is calculated from the non-operating income 203J, the non-operating expenses 203K, and the ordinary profit 203L.

For internal expenses such as personnel expenses 203E, expenses 203F, sales promotion expenses 203G, and depreciation expenses 203H, the estimated amount 213C for the next period (12th period) is calculated from the estimated growth rate 202A and the current period (11th period) 213A. Is done. Note that these non-operating income 203J, non-operating expenses 203K, recurring profit 203L, personnel expenses 203E, expenses 203F, sales promotion expenses 203G, and depreciation expenses 203H are the same as those for the first and subsequent periods. Calculated from high and growth rate.

With reference to these estimated amounts, the plan value is input in the plan field 213D of the following items.
1) Gross profit margin The gross profit margin 203C, which is 213C, is calculated based on "gross profit + non-operating expenses-non-operating income + expenses (personnel expenses, expenses, sales promotion expenses, depreciation expenses) total""Profit" divided by sales is displayed. The gross profit rate 203C is inputted at the same time as the standard at this point.

2) The ordinary profit 203L of the ordinary profit profit plan 203 is entered with reference to the reference amount 213C.

3) Non-operating expenses and non-operating revenues When data is entered into non-operating expenses 203K and non-operating income 203J for the next period (12th period), "how much operating profit is required" is calculated backwards, and operating profit 203I for the 12th period The amount is displayed in the column.

4) Depreciation expenses
The expected depreciation expense is input to the depreciation expense 203H of the profit plan 203. For example, 15.0% of tangible fixed assets are input. Here, the approximate amount is entered as it is. When the depreciation cost 203H is entered, the total internal cost is displayed. The total sales 203A, total purchase 203B, and gross profit 203D are also calculated at the same time.

5) Enter the sales promotion cost estimate in the sales promotion cost 203G of the sales promotion cost profit plan 203. Use the estimated amount as it is. The amount displayed as the reference amount is an amount calculated based on the “growth rate”.

6) The expense is input to the expense 203F of the expense / profit plan 203. There are three guidelines for the input amount. The first method is to input a 10% increase in “current period”. The current term is the amount of the current plan in the short-term plan table 60 determined by the short-term plan. Next, the standard amount calculated based on the “growth rate” is used as it is. And it is a method to match the growth rate of the standard and the plan. That is, the growth rate displayed in the plan amount is a rate determined based on the amount entered so far. Change the amount of expenses 203F in various ways so that the target and the growth rate of the plan are the same value.

7) The special profit and retirement profit are entered in the special profit 203M of the special profit and special profit plan 203. Subsequently, in the first period of the extraordinary loss 203N of the profit plan 203, the extraordinary loss / retirement loss is input. For extraordinary loss / retirement loss, enter a negative amount.

6-3 Long-term business plan (business plan)
FIG. 22 shows a block of the business plan for the current period (next period) and the first period of the long-term business concept document of the present embodiment. In the block of the business plan 201, items of sales 201C and 201D and gross profit 201E are provided for each business unit. First, since the business name displayed in the business plan 201 is a dummy one, the business name is rewritten to its own. Since sales 211A and gross profit 211B of all businesses in the current period (11th fiscal period) are posted from the profit plan table, sales 201A and gross profit ratio 201F for the current period for each business division are distributed and input. From the sales 201A and the gross profit rate 201F, the gross profit 201B of each business in the current period (11th period) is calculated.

The sales target 201C of each business in the next period (12th period) is calculated from the sales 201A and the growth rate 202A of each business in the current period.

The sales 201D of the first period (12th period) of each business in the business plan 201 is input with reference to the sales target 201C of each business. The difference between the total sales 211D of each business 201D and the total sales 203A of the profit plan is displayed in “sales (difference from the plan)” 213A. Sales are allocated to each business so that the “sales (difference from the plan)” 213A becomes 0.0 (zero). When the sales 201D of each business is entered, the gross profit 201E is calculated and displayed based on the gross profit rate 201F of each business already entered.

The concept for allocating sales to each business is as follows.
1) Enter numbers (amounts), focusing on growing businesses.
2) Even for businesses with small sales, for businesses that can be expected to make a big leap forward, ignore the guideline and put in a greatly increased planned amount.
3) If the business is horizontal, enter it horizontally.
4) Withdrawal business units will lower the number.
5) When splitting a business division, change the new division name to the new name of the business.
6) From around the third term, consider launching a new business or product, enter the business name in “New business”, and enter the gross profit margin.

The business plan 201 displays a gross profit rate 211F to which sales in the first period (12th period) are allocated. Further, a “margin ratio difference” 202C, which is the difference between the gross profit ratio 211F and the gross profit ratio 203C input in the plan column 213D of the profit plan 203, is also displayed. To make this number 0.0 (zero), there are the following methods.

1) Review the business plan that sets the sales to the same number as the standard, and review the allocation of sales so that it matches the gross profit margin of the plan. By entering the estimated amount of each business, it matches the gross profit of the plan. The guideline for each business is calculated from the sales and growth rate of each business for the current term (11th term). However, when changing the business structure and shifting to a profitable business, this method cannot be used, so the following method will be considered.

2) The gross profit rate 203C of the profit plan that changes the profit rate according to the plan is corrected to the gross profit rate 211F of the business plan (“0.556” in FIG. 22). The difference from the resulting sales is adjusted by internal expenses such as expenses.

In the first and second periods, the error is corrected by the above method. However, from around the 3rd to 5th fiscal years, it will be impossible to adjust the profit rate and internal costs alone, and the figure will remain in the “Gross profit rate”. This number means a new business or product that you really have to think about. Enter a business name or product name in “New Business” and consider launching a new business.

6-4 Long-term business plan (staff planning)
FIG. 23 shows blocks of the break-even point 204, the personnel plan 205, the facility plan 206, the facility plan 207, the capital 208, and the productivity 209 in the current period (next term) and the first term of the long-term business concept document of this embodiment. Yes. In the block of the personnel plan 205, items of personnel 205A, personnel cost 205B per person, and labor share 205C are provided. When the number of persons is input to the personnel 205A of the personnel plan 205, a guideline for the labor cost (profit plan) and the labor share 205C is calculated. The personnel cost 205B per person in the standard column is the amount obtained by dividing the current personnel cost by the number of persons entered in “Personnel”. If the same number of persons as in this term is entered in the number of personnel 205A, the “Personnel Cost per Person” guideline will be the amount of “Current Term x Growth Rate”.

Next, the following items are entered in the plan column.
1) Personnel Cost per Person In this embodiment, the personnel cost 203E of the profit plan 203 is automatically calculated based on the personnel cost 205B per person of the personnel plan 205. First, the personnel cost per person is input to the personnel cost 205B per person in the first period (12th period). When the labor cost per person is not known, the amount is entered with reference to the labor cost 205B per person in the standard column. The average labor cost per person here is annual income including bonuses.

2) In the first period of the personnel 203E of the personnel personnel plan 205, the number of personnel for the next term is decided and the number is entered. When the number of persons is entered, the amount of the labor cost 205B of the profit plan 203 is calculated. Specifically, the input is as follows.

When the personnel cost per person is to be increased without changing the personnel, the same number as this term is entered in the personnel 205A column. Then, the estimated amount is entered in the labor cost 205B per person.
If you want to increase the number of personnel, enter the number of people first, and then enter the amount of personnel expenses 205B equal to the estimated amount in personnel expenses 205B per person. Thereby, it can be predicted how many people can be added.
When it is desired to make the personnel cost per person the same as the previous year, the number of personnel costs 205B equal to or approximately equal to the estimated amount is input to the personnel 205A.

When the above operation is performed, the labor share 205C of the personnel plan 205 is checked. Expenses / sales promotion costs when the labor share 205C exceeds +/- 2.0% compared to the current period, reconsidering personnel costs per person, reviewing the increase or reduction of personnel Take measures such as increasing or decreasing.

After performing the above operations, check the “business growth rate” and “plan” for the first term. If the “growth rate” of the plan is different from the “guideline”, proceed to the next (second term) with the plan as it is, review ordinary income, review internal costs, review the gross margin rate, And so on.

6-5 Long-term business plan (equipment plan)
As shown in FIG. 23, the block of the facility plan 206 is provided with items of building, machine, vehicle, equipment, land, software, and development cost. In the item for the current term (11th term), the fund plan value of each item is posted from the fund management plan table. Enter the following into the plan for the 12th term. In “Building”, the opening of a sales office or the like and the expansion schedule of a company building are entered. Enter the amount of the building. In “Machine”, the schedule for capital investment is entered. In “Vehicle”, the purchase price and maintenance cost of the vehicle are entered. In "Equipment", enter the amount of other equipment plan. In “Land”, a purchase schedule is input. “Software” inputs the planned amount of the system to be newly introduced. In “Development cost”, an additional amount to be input is input. If the building is planned to be purchased in the first period, the purchase price is entered in “building”.

6-6 Long-term business plan (facility plan)
As shown in FIG. 23, the facility plan 207 block is provided with items of lease, security deposit / guarantee. In “Lease”, the total amount of lease to be newly entered is entered. In “Deposits and Security Deposits”, enter the security deposits and security deposits that accompany the opening of a business office or the like and the planned lease of a company building.

6-7 Long-term business plan (capital increase)
In the “capital increase” of the capital 208, the capital increase is input. The capital increase is not necessarily done every year, so it is necessary to raise funds or increase capital. Enter 0.0 (zero) if you are planning first.

As a policy, when increasing capital every year, calculate the amount of capital increase from the following formula. First, “monthly quotient” is calculated by “paid-in capital / annual quotient / 12”. The “capital increase” is calculated by “sales in the first period × calculation result of the monthly quotient × capital in the 12th period”. Note that this number is almost the same as the amount in the “capital increase” guideline column, so you can enter the amount as expected.

As described above, the business concept of the first period (here, the 12th period) is formulated by inputting each item. Next, enter the numbers for the second period (13th period) using the same concept and operation procedure. The standard for the second period is calculated from the amount entered in the plan column for the previous period (ie, the first period) and the business growth rate. In the “Business growth rate” column, the growth rate compared to the current term is displayed. When planning for a long-term business, this value should be used as a guideline when growing 15.0% each year. With reference to the estimated amount, we will formulate a long-term project until the 5th term (16th term) in order, and enter numbers in the plan column.

On the right side 213E of the amount of the profit plan 203, a ratio (percentage) to the total sales in the period is displayed. If you want the ratio of expenses to sales to be the same every year, enter the amount while looking at this ratio.

7-1 Long-term comparative balance sheet (summary)
Next, a long-term comparative balance sheet for 5 years is prepared. FIG. 24 shows a long-term comparative balance sheet of the present embodiment. The long-term comparative balance sheet is made up of a comparative balance sheet for five years from the first period to the fifth period and a fund management plan table on the same spreadsheet. The relationship between each year's comparative balance sheet and the fund management plan table in the long-term comparative balance sheet is the same as described above. In the present embodiment, the long-term comparative balance sheet for each period is composed of the same spreadsheet sheet for the comparative balance sheet and the fund management plan table, but can also be provided in separate spreadsheet sheets.

Like the long-term business plan, we will create the second, third, fourth, and fifth periods in order from the first. Hereinafter, an operation procedure for creating the first period (here, the 12th period) will be described.

7-2 Long-term comparative balance sheet (first period)
In the long-term comparative balance sheet, relevant data from the comparative balance sheet (final version) and the long-term business plan are automatically posted. From the comparative balance sheet (final edition), the balance sheet data for the current period (here, 11th period) is posted.

From the long-term business plan, the planned data for the first term (12th term) is posted. The numbers shown here are the planned figures for the first term (12th term) of the long-term business plan. That is,
For example, “Sales in the previous term” is sales for the current term (11th term), “Current term sales” is for the first term (12th term), “Ordinary income” is for the first term (12th term), “ “Current period depreciation expense” indicates the depreciation expense for the first period (12th period), and “Land” indicates the land purchase plan cost for the first period (12th period).

Here, it is confirmed whether the sum of “total assets” and “total liabilities” + “total net assets” in the current period (11th period) is the same amount. If the amount is different, check the comparative balance sheet (final version) and revise it. If it is not correct at this point, the long-term plan cannot be made.

In the long-term comparative balance sheet, work starts by posting the approximate amount in the operation column. The following subjects will be transferred from the standard to the operation. In “Use of Fixed Funds”, all items except for changes in leased assets are posted. In “Fixed fund sources”, there are eight cash current deposits at the beginning of the fiscal year, current income, current depreciation, scheduled tax payments, legal reserve, increase in long-term borrowings, unpaid splits (bills), and increase in provisions. Posted. In “Use of working capital”, all subjects other than “Fixed funds” are posted. All items other than “End-of-period cash current deposits” are posted under “Source of working capital”.

If you intentionally make a negative growth plan (planned for sales to decline from the previous year) due to business scale reduction, store closure, withdrawal, etc., a negative number will be displayed in the “Guideline” column. If a negative number is displayed in the “Guideline” column even though it has not been negatively deliberate, check whether the amount for the next fiscal year on the comparative balance sheet (final version) is negative.

Even in negative growth, there are items that should not be negative in order to maintain the company. When intentionally making negative growth, pay attention to the following points when determining the investment amount.
・ For items where rents and security deposits are expected to decrease due to store closures, etc., enter a negative number in the operation column with reference to the “Guideline”.
・ Enter “0.0” for the item with no increase / decrease even in negative growth.
・ For necessary items such as borrowing, enter the expected amount.

The amount of money planned in the long-term business plan is displayed in the “Guidelines” column for buildings, machines, vehicles, equipment, and land in “Capital Investment for the Current Period”. In this simulation, long-term borrowings are used to fund the capital investment. Therefore, in the “Long-term borrowing increase” guideline, the building, machine, vehicle, The total amount of equipment and land is displayed. In the operation column, immediately after posting, the total amount of buildings, machines, vehicles, equipment, and land that will be invested in the next term is displayed.

When the same amount as the amount of capital investment is entered in the “Management” column of “Increase in long-term borrowing”, the “Loanable amount” changes. Here, assuming that the capital investment is further made, it is assumed that when the amount is entered in the operation column, the “amount available for borrowing” is negative. Originally, if this “borrowable amount” becomes negative, it is a sign that “capital investment should not be made”.

However, if you really want to make a capital investment, you will add collateral. For example, when purchasing land and adding collateral, the property value of the purchased land is input into the "land collateral deposit and collateral amount" column. Here, if it is assumed that the land has been purchased and entered in the increase / decrease column during the period, the “land collateral evaluation value” changes because the land is newly secured. If you refer to this number and enter “land collateral value”, the “borrowable amount” will be positive and you will be able to borrow.

Here, look at “End-of-period cash current deposits” in <Use of working capital>. If the amount of “Management” is less than “Guide”, “Increase in long-term borrowing” is used. In this method, the difference between the “reference” and “management” of “End-of-period cash current deposits” is added to the conventional amount. Of course, you can't borrow if the "debt" is negative. In “Investment” of “Increase in long-term borrowing”, enter (Guide amount for “End-of-term cash current deposit”) − (Amount of investment) + (Conventional “Increase in long-term borrowing”). As a result, it is confirmed that “Guideline” and “Management” of “End-of-period cash current deposit” are the same amount.

Next, it is checked whether the total amount of assets in the “Comparison long-term balance sheet 1” and “total liabilities” + “total net assets” are the same for the current period, the next period, and changes during the period. As described above, the long-term comparative balance sheet 1 of the first period (12th period) is created and a fund management plan is formulated.

7-3 Long-term comparative balance sheet (second period)
When the operation plan for the first period (12th period) is completed, the next second period (13th period) is created.
In the long-term comparative balance sheet 2, related data from the long-term comparative balance sheet 1 and the long-term business plan are automatically posted. From the long-term comparative balance sheet 1, balance sheet data for one period (here, 12 periods) is posted. From the long-term business plan, the planned data for the second term (13th term) is posted.

In the long-term comparative balance sheet, it starts by posting the amount in the standard column to the operation column. As a result of posting to the “Management” column, if “Cash Current Deposit” in “Use of Working Capital” is short of cash, that is, if “Management” is less than “Guideline”, the funds for capital investment will be long-term Borrow at.

In the following, we calculate “how much you can borrow in the long term”. FIG. 25 is a diagram showing the relationship between the cash flow deposit at the end of the term and the increase in long-term borrowings. The amount to be borrowed (shortage amount) is calculated by (the approximate amount of “current cash deposits at the end of the term”) − (the amount of investment). Here, 69.0 − (− 6.4) = 75.4, resulting in “75.4” million yen (see FIG. 25A). The amount borrowed in the long term this time is calculated as (above borrowed amount) + (total capital investment). Here, 30.0 + 75.4 = 105.4, which is “105.4” million yen (see FIG. 25B). Enter this amount in the “Long-term borrowing increase” column.

Next, a case where the “guideline” of “amount available for borrowing” is not a positive amount but a minus amount, or a case where the amount available for borrowing is small will be described. In this case, it is necessary to reconsider the capital investment as follows.
1) Extend capital investment from the next term onward. In this case, the long-term business plan is also revised.
2) Add collateral and make capital investment this term. In this case, it is added to “Guideline” of “Land collateral value”.

If the “loanable amount” is small, refrain from excessive capital investment (borrowing). For example, it is assumed that the amount (for example, “30.0” million yen) input to “operating” of “current capital investment” and “vehicle” is cancelled. “Increase in long-term debt” will also be reduced by “30.0” million yen. Here, it is confirmed whether “Management” of “Cash Current Deposit” at “Use of Working Capital” is larger than “Guideline”. If “Management” is smaller than “Guideline”, use long-term debt as in the first period.

Next, it is confirmed whether the sum of “total assets” and “total liabilities” + “total net assets” in “Comparative Balance Sheet 2” matches.

In addition, the amount of “current capital investment” for the 13th fiscal period is confirmed to be negative as a result of depreciation. FIG. 26 is a diagram for explaining capital investment for the current period. For example, as shown in FIG. 26A, since the amount of “building” at the beginning of the period is “32.8”, depreciation is performed at “37.0”, so the amount of “building” at the end of the term is “−4.2”. Suppose the case is negative. In this case, capital investment is made in “buildings” or depreciation is allocated to other tangible fixed assets. In addition, “37.0” of “Building (37.0)” represents the cost amortization amount for the current period.

Here, as shown in FIG. 26B, “11.9” is assigned to “machine”, “8.8” is assigned to “vehicle”, and “1.7” is assigned to “equipment”. As a result of allocating the depreciation amount to other tangible fixed assets, it can be seen that the amount of “building” is positive.

As described above, the long-term comparative balance sheet 2 for the second term (13th term) is prepared and a fund management plan is formulated.

7-4 Long-term balance sheet (third term)
When the operation plan for the second period (13th period) is completed, the next third period (14th period) is created. In the long-term comparative balance sheet 3, transfer from the standard to the operation. Check if “Fixed deposit increase” in “Use of working capital” is negative. If it is negative, enter 0.0 (zero) in the “Operation” field.

Next, it is assumed that a “vehicle” is invested. Enter the investment amount of the vehicle in “Operation” of “Vehicle” in “Capital Investment of Current Period”. Then, calculate the deficit of “Cash current fund at the end of period” and enter it into “Management”. After input, confirm that “use” of “current cash flow deposit” of “use of working capital” is more than “guideline”. When there is a small amount, we will deal with long-term debt once again.

Check if the sum of “Total assets” and “Total liabilities” + “Total net assets” in “Comparison balance sheet 3” matches. As described above, a long-term comparative balance sheet 3 for the third period (14th period) is prepared and a fund management plan is formulated.

7-5 Long-term comparative balance sheet (4th period)
When the operation plan for the third period (14th period) is completed, the next fourth period (15th period) is created.
Start by posting from standard to operation as above. Check if “Fixed deposit increase” in “Use of working capital” is negative. Here it is a plus, so leave it as it is.

Next, suppose that the amount of deficit of “current cash at the end of period” is calculated, and as a result of dealing with long-term borrowings, “amount available for borrowing” becomes negative. FIG. 27 is a diagram for explaining a case where the borrowable amount becomes negative. In such a case, increase the “borrowable amount” as follows.

1) Review of “collateral value of land” As shown in FIG. 27A, the collateral evaluation value of land is recalculated. For example, the total amount of evaluation can be increased by changing the depository to a bank with a high evaluation rate. If there is no land to serve as collateral, it cannot be reviewed, and can be considered if the “loanable amount” becomes negative as a result of purchasing the land.

2) Review of “Use of Fixed and Working Funds” As shown in Figure 27B, review of dividends, director bonuses and redemption of corporate bonds, postponement of capital investment, and other uses (such as security deposits / guarantees, investment securities) To make only the amount you really need.

3) Recruitment of “corporate bonds” and “capital increase”
If the negative amount of “borrowable amount” is small, soliciting “corporate bonds” is one way. If that is not enough, try increasing the amount of capital increase. Here, as shown in FIG. 27C, “Capital increase” raised 100.0 million yen, “Corporate bonds” raised 10.0 million yen, “Long-term debt increase” reduced to “48.9” Let's make "Loans available" a plus.

Check if the sum of “Total assets” and “Total liabilities” + “Total net assets” in “Comparison balance sheet 4” matches. As described above, a long-term comparative balance sheet 4 for the fourth period (15th period) is prepared and a fund management plan is formulated.

7-6 Long-term comparative balance sheet (5th period)
When the operation plan for the 4th period (15th period) is completed, the final 5th period (16th period) is created.

Make a transfer from the guideline to the management, and confirm whether the “increase in fixed deposit” in the “use of working capital” is negative. If it is negative, enter 0.0 (zero) in the “Operation” field.

In the same way as before, we will formulate a long-term borrowing plan while checking the “borrowable amount” and “term cash flow deposit”. As a result, we will create a fund management plan in which “end-of-period cash current deposits” are more than the target and “borrowable amount” is positive.

Check if the total of “Total assets” and “Total liabilities” + “Total net assets” in “Comparison balance sheet 5” matches. As described above, the long-term comparative balance sheet 5 for the fifth period (16th period) is prepared and the fund management plan is formulated.

When all five periods are completed, the depreciation expenses, non-operating income (especially interest income), and non-operating expenses (payment interest) in the long-term business plan are corrected while watching it. And if you make a long-term plan again, you can manage your funds accurately.

Finally, reconfirm the “long-term plan”. First, the review of depreciation expenses will be explained. FIG. 28 is a diagram for explaining the review of depreciation expenses. When all five periods of the long-term plan are completed, compare the amounts of “5. Current depreciation expenses” and “About current period depreciation expenses” in [5 periods of long-term fund management plan table].

In FIG. 28A, “5. Current depreciation and amortization” in the 12th fiscal period is 8.1 million yen, whereas the amount in () of “About depreciation and amortization” is 19.8 million yen, and the difference is 11 It is 7 million yen.
This is because “Depreciation expenses” in the “Long-term Business Concept Document” is the same as the amount calculated for the growth rate, but the “About Current Period” This is because “Depreciation” shows the result of calculating depreciation from the amount of “Fixed assets” in the previous period.

If the fixed assets are increased significantly due to large-scale capital investment, etc., “about current period depreciation expense” may exceed “5. current period depreciation expense”, but only capital investment equivalent to the depreciation amount If not, the difference increases as the period progresses.

Actually, the amount displayed in “About Depreciation Expense” is closer to the actual situation of the company.
In order to bring the plan closer to the actual situation, the amount of “about current period depreciation expense” is re-entered in “5. current period depreciation expense” and the “long term plan” is repeatedly simulated (see FIG. 28B).

The first time is the same as “about depreciation expenses”. As a starting point for reconfirmation, “Depreciation expenses” in “Long-term comparative balance sheet 1” to “Long-term comparative balance sheet 5” and “About depreciation expenses in five periods of long-term fund management plan” for each period. I will rewrite it to the forehead.

That is, “19.8” displayed in “about current depreciation expense” is input to “5. current depreciation expense” (see FIG. 28C) in the first period depreciation expense (see FIG. 28C). In accordance with the depreciation expenses, the allocation of the depreciation amount of “tangible fixed assets” is designated again (see FIG. 28D).

In the same way, “Long-term comparative balance sheet 1” to “Long-term comparative balance sheet 5” “5. Current depreciation and amortization” is replaced with “About current depreciation and amortization” amount, and the depreciation is allocated. .

For the second time, the [Long-Term Business Concept] will be revised. After the first confirmation, the next step is to rewrite “Depreciation Expenses” in the “Long-Term Business Concept” to the amount of “About Depreciation Expenses” in the “Long-Term Fund Management Plan”. However, after entering “Depreciation Expenses” for each period, the difference from “About Depreciation Expenses” is added to “Sales Promotion Expenses” and the total amount of “Internal Expenses” for each period does not change. Adjust so that.
For companies that do not have “sales promotion expenses,” adjust the “expenses”. In the same way, review non-operating income (especially interest income) and non-operating expenses (payment interest). In this way, if the long-term plan is redone again, more accurate fund management is possible.

Specifically: Enter “19.8” displayed in “About current period depreciation expense” of “Long-term fund management plan” as the first period depreciation expense of “Long-term business plan” (see FIG. 29A). If depreciation costs are changed, the growth rate and sales will change according to the amount. Here, the growth rate of the plan is “117.5%”.

Then, when “98.6” obtained by subtracting the difference “11.7” is input to “sales promotion expenses”, the planned growth rate returns to “115.0%” (see FIG. 29B). It is confirmed whether “Depreciation expense” in “Long-term comparative balance sheet 1” is changed to “19.8” modified based on “Guideline” in the first review (see FIG. 29C). When depreciation is changed, the amount of current deposits and the estimated amount of mortgage will also change.
Adjust the amount of each item with reference to the estimated amount. The allocation of depreciation for fixed assets will also be reviewed.

Thereafter, in the same manner, the “Depreciation Expenses” for the 2nd to 5th term of the “Long-Term Business Concept Document” is changed to “Depreciation for the current period” of “Long-term Comparative Balance Sheet 2” to “Long-term Comparative Balance Sheet 5”. Rewrite as “Amortization expense”. Then, “Depreciation expense” in “Long-term comparative balance sheet 2” to “Long-term comparative balance sheet 5” is rewritten according to “Guideline”, and the adjustment of each item is repeated with reference to the Gage amount.

In this way, it is possible to obtain a more realistic number by repeating the simulation of the long-term plan many times.

20 Long-term management plan support system 25 Information processing section 30 Long-term comparison balance sheet creation means 31 PL plan value reception means 32 Profit target value reception means 33 Profit plan table creation means 34 BS actual value reception means 35 Balance sheet creation means 36 Funds Plan value receiving means 37 Fund management plan table creating means 38 Comparative balance sheet creating means 39 Long-term business concept document creating means

Claims (4)

PL plan value receiving means for receiving an input of a PL plan value that is a plan value of data relating to profit and loss including at least internal costs;
Profit target value receiving means for receiving an input of a profit target value that is a target profit;
BS actual value receiving means for receiving an input of BS actual values that are actual values of the most recent balance sheet; fund plan value receiving means for receiving input of financial plan values for fixed funds and working funds; the PL planned value and the Profit plan table creation means for creating a profit plan table having planned values of internal expenses and sales calculated based on the profit target value;
Based on the financial plan value and the BS actual value, each account item is classified into fixed fund usage and source, working capital usage and source block, and the user inputs the financial plan value to each account item A fund management plan creating means for creating a fund management plan table displaying a fund guide amount and a fund plan value as a guide when performing the operation,
A comparative balance sheet creating means for creating a comparative balance sheet consisting of a beginning, an increase / decrease, and a period end based on the BS actual value and the fund plan value;
Long-term business concept creation means for creating a long-term business concept including a multi-year business plan and profit plan from the profit plan table, the comparative balance sheet, and the fund management plan table;
Long-term management planning support system with a. A long-term comparative balance sheet creating means for creating a long-term comparative balance sheet comprising a multi-year comparative balance sheet from the comparative balance sheet and the long-term business concept;
The long-term management plan formulation support system according to claim 1, comprising: The fund management plan creation means calculates a fixed fund margin from the difference between the total amount of fixed fund source blocks and the total amount of fixed fund use blocks, and uses the calculated fixed fund margin as a source of working capital. The long-term management plan development support system according to claim 1 or 2, which is classified into blocks. 4. The cash management plan preparation means calculates a scheduled cash current deposit amount from a difference between a total amount of working capital source blocks and a total amount of working capital used blocks. The long-term management plan development support system described.