JP6986325B2 - Simulation programs, computer equipment, simulation methods, and simulation systems - Google Patents

Description

The present invention relates to a simulation program, a computer device, a simulation method, and a simulation system.

In the past, when a company applied for a loan to a financial institution, the examination performed by the financial institution was, for example, based on the information in the financial statements (financial statements) for the last few years submitted by the company. Loan screening is generally a quantitative evaluation that uses statistical methods to evaluate the information in the submitted financial statements, as well as market trends, management speed and policies, business conditions, business bases, or competitive conditions. Etc. are performed by a qualitative evaluation that evaluates the subjectivity of the person in charge of the financial institution.

The percentage of each evaluation used in the examination results varies depending on the financial institution. In general, regional banks and credit unions that have many transactions with SMEs tend to use qualitative evaluation at a high rate.

By the way, from the viewpoint of cash flow, the applicant has released a management support program that predicts the future business condition of a business using data on the financial status of the company and qualitative data representing the characteristics of the company (for example,). , Patent Document 1).

Japanese Unexamined Patent Publication No. 2016-110610

As described above, in the qualitative evaluation, the person in charge of the financial institution communicates with the manager of the company and evaluates by the subjectivity of the person in charge. That is, the qualitative evaluation has a problem that the load on the person in charge is heavy, the knack and know-how for performing the qualitative evaluation are required, and the quality of the evaluation varies.

Further, the technique shown in Patent Document 1 is premised on acquiring accounting data (ledger data) which is actual data of a company. However, in some cases, the person in charge of the financial institution could not obtain the ledger data of the company.

An object of at least one embodiment of the present invention is to provide a simulation program capable of reducing the burden on the person in charge of a financial institution and performing an evaluation with less variation by the person in charge regarding the qualitative evaluation of a company. The purpose is.

The simulation program according to the present invention is an input receiving means for accepting input of information, including information on accounts receivable at the end of the previous period and the end of the current period, and information on monthly sales of the current period, for a computer device. A collection rate calculation method that calculates the collection rate of trade receivables or accounts receivable in a predetermined period using information about the monthly sales and the actual sales receivables that correspond to the monthly sales using the calculated collection rate. The collection rate calculation method collects the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables. Regarding a simulation program that calculates the rate.

The simulation program according to the present invention causes the computer device to function as an expected sales receivable calculation means for calculating sales receivables for the next period in correspondence with monthly sales by using the recovery rate calculated by the recovery rate calculation means. Is preferable.

In the simulation program according to the present invention, the computer device is funded by using the actual sales receivables calculated by the actual sales receivables calculation means or the sales receivables for the next period calculated by the expected sales receivables calculation means. It is preferable to use the fund balance calculation means for calculating the balance and the calculated fund balance to function as a cash flow table generation means for generating the cash flow chart.

In the simulation program according to the present invention, the input receiving means further receives information on the balance sheet and income statement of the business entity for the current period, and the computer device is used as an account item of the balance sheet and income statement. 1st account storage means to store the accounts used in the cash flow chart in association with each other, the actual sales receivables or the sales receivables in the next period, and the 2nd account item storage to store the accounts used in the cash flow chart in association with each other. It functions as a means, and the cash flow chart generation means distributes the amounts included in the balance sheet and the income statement based on the correspondence of the accounts stored in the first account storage means, and the second account. It is preferable to generate a cash flow chart by allocating actual sales receivables or sales receivables for the next period based on the correspondence of the accounts stored in the item storage means.

The computer device according to the present invention is an input receiving means for accepting input of information, including information on accounts receivable at the end of the previous period and the end of the current period, and information on monthly sales in the current period, and information on accounts receivable. Using information about monthly sales, a collection rate calculation method that calculates the collection rate of trade receivables or accounts receivable in a predetermined period, and using the calculated collection rate, calculate actual sales receivables corresponding to monthly sales. The collection rate calculation method is equipped with a means for calculating actual trade receivables, with the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables. With respect to computer equipment.

The simulation method according to the present invention includes a step of accepting input of information including information on accounts receivable at the end of the previous period and the end of the current period and information on monthly sales in the current period, and information on accounts receivable and monthly sales. There is a step to calculate the collection rate of trade receivables or accounts receivable in a predetermined period using the information about, and a step to calculate the actual trade receivables according to the monthly sales using the calculated recovery rate. However, the step to calculate the recovery rate is related to the simulation method in which the balance of trade receivables or accounts receivable at the end of the previous fiscal year is regarded as the beginning trade receivable and the balance of trade receivables or accounts receivable at the end of the current fiscal year is regarded as the term-end trade receivable. ..

The simulation system according to the present invention is a simulation system including a computer device and a server device that can be connected to the computer device by communication, and information on accounts receivable at the end of the previous period and the end of the current period of the business entity, and Input receiving means for accepting input of information including information on monthly sales for the current period, and collection rate calculation means for calculating the recovery rate of sales receivables or accounts receivable in a predetermined period using information on sales receivables and information on monthly sales. And, using the calculated collection rate, it is equipped with a performance receivables calculation means that calculates actual sales receivables in correspondence with monthly sales, and the collection rate calculation means is the balance of sales receivables or accounts receivable at the end of the previous fiscal year. Is related to a simulation system that calculates the recovery rate with the account receivable at the beginning of the period and the balance of accounts receivable or accounts receivable at the end of the current period as the period receivable.

The simulation program according to the present invention is a simulation program for causing a server device to execute in a simulation system including a computer device and a server device that can be connected to the computer device by communication. Accounts receivable for a given period using information on accounts receivable at the end of the previous period and the end of the current period, as well as input receiving means for accepting input of information, information on accounts receivable and information on monthly sales, including information on monthly sales for the current period. Alternatively, the collection rate calculation means for calculating the collection rate of accounts receivable, the calculated collection rate is used to correspond to the monthly sales, and the actual sales receivables are calculated as the actual sales receivable calculation means. , The collection rate is calculated with the balance of trade receivables or accounts receivable at the end of the previous term as the beginning trade receivable and the balance of trade receivables or accounts receivable at the end of the current term as the term receivable.

The simulation program according to the present invention calculates a borrowing presentation means indicating a borrowed loan and a repayment amount of the borrowed money when the computer device determines that the fund balance calculated by the fund balance calculating means is smaller than a predetermined threshold value. It is preferable that the repayment amount calculation means, the borrowed money and the repayment amount be used as a fund balance renewal means for updating the fund balance, and the cash flow chart generation means generates a cash flow chart using the updated fund balance. ..

According to the present invention, regarding the qualitative evaluation of a company, it is possible to reduce the burden on the person in charge of the financial institution and suppress the fluctuation of the evaluation by the person in charge.

It is a block diagram which shows the structure of the computer apparatus corresponding to at least one of the Embodiments of this invention. It is a block diagram which shows the structure of the computer apparatus corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the flowchart of the program execution process corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the financial statement data submitted by a company corresponding to at least one of the embodiments of this invention. It is a figure which shows an example of the actual trade receivable transition table corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the flowchart of the actual sales receivable transition table output processing corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the cash flow chart corresponding to at least one of the embodiments of this invention. It is a figure which shows an example of the flowchart of the cash flow chart output processing corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the expected trade receivable transition table corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the flowchart of the forecast trade receivables transition table output processing corresponding to at least one of the Embodiments of this invention. It is a figure which shows an example of the expected cash flow chart corresponding to at least one of the embodiments of this invention. It is a figure which shows an example of the forecast financial statement data corresponding to at least one of the embodiments of this invention. It is a figure which represents the corresponding account item master table corresponding to at least one of the embodiments of this invention. It is a figure which shows an example of the flowchart of the borrowing proposal processing corresponding to at least one of the Embodiments of this invention. It is a figure showing the screen which shows the borrowing proposal corresponding to at least one of the embodiments of this invention.

Hereinafter, embodiments of the present invention will be described with reference to the accompanying drawings. Hereinafter, the description regarding the effect is one aspect of the effect of the embodiment of the present invention, and is not limited to what is described here. In addition, the order of each process constituting the flowchart described below is random as long as there is no contradiction or inconsistency in the process contents.

In the present invention, the "company" is a concept that includes not only economic agents who carry out business activities for commercial purposes, but also sole proprietors, NPO corporations, other public enterprises, etc., and is not limited to special entities. No. In the present invention, the "balance sheet" is described as B / S and the "income statement" is described as P / L.

[First Embodiment]
In the first embodiment of the present invention, a simulation program executed in a computer device will be described.

FIG. 1 is a block diagram showing a configuration of a computer device corresponding to at least one of the embodiments of the present invention. The computer device 1 includes at least a control unit 11, a RAM (Random Access Memory) 12, a storage unit 13, a sound processing unit 14, a graphics processing unit 15, a DVD / CD-ROM drive 16, a communication interface 17, and an interface unit 18. Each is connected by an internal bus.

The control unit 11 is composed of a CPU (Central Processing Unit) and a ROM (Read Only Memory). The control unit 11 executes a program stored in the storage unit 13 or the recording medium 24 to control the computer device 1. Further, the control unit 11 includes an internal timer that measures the time.

The RAM 12 is a work area of the control unit 11. The storage unit 13 is a storage area for storing programs and data.

The DVD / CD-ROM drive 16 can be equipped with a recording medium 24 in which a program such as a DVD-ROM or a CD-ROM is stored. The recording medium 24 stores programs and data for executing a game and playing back content. The DVD / CD-ROM drive 16 reads out the programs and data necessary for the progress of the content from the recording medium 24 and loads them into the RAM 12.

The control unit 11 reads the program and data necessary for the progress of the content from the RAM 12 and performs processing. By processing the program and data loaded in the RAM 12, the control unit 11 outputs a sound output instruction to the sound processing unit 14 and outputs a drawing command to the graphics processing unit 15.

The sound processing unit 14 is connected to a sound output device 21 which is a speaker. When the control unit 11 outputs a sound output instruction to the sound processing unit 14, the sound processing unit 14 outputs a sound signal to the sound output device 21.

The graphics processing unit 15 is connected to the display device 22. The display device 22 has a display screen 23. When the control unit 11 outputs a drawing command to the graphics processing unit 15, the graphics processing unit 15 expands the image in the frame memory (frame buffer) 19 and outputs a video signal for displaying the image on the display screen 23. Output. The graphics processing unit 15 draws one image in frame units. One frame time of an image is, for example, 1/30 second.

An input unit 20 such as a controller or a keyboard is connected to the interface unit 18, for example. The input information for the input unit 20 by the user is stored in the RAM 12, and the control unit 11 executes various arithmetic processes based on the input information. Further, it is also possible to connect an external storage medium such as a memory card to the interface unit 18. According to the instruction from the control unit 11, the interface unit 18 performs a process of storing data related to the progress of the content stored in the RAM 12 in the external storage medium, or reads out the data stored in the external storage medium and stores the data in the RAM 12. Perform the process of transferring.

The communication interface 17 is connected to the communication network 2 wirelessly or by wire, and transmits / receives operation instruction information and information regarding the progress of contents to / from an external computer device as needed.

Next, the function of the program will be described. FIG. 2 is a block diagram showing a configuration of a computer device corresponding to at least one of the embodiments of the present invention. The computer device 1 includes a financial statement information reading unit 1001, a financial statement information storage unit 1002, an actual trade receivable transition table output unit 1003, a cash flow chart output unit 1004, a forecast trade receivable transition table output unit 1005, and a forecast financial statement information output. It comprises at least part 1006.

The financial statement information reading unit 1001 has a function of reading financial statement information. The reading may be one for reading an electronic file or one for scanning using OCR or the like. Further, the information input may be read by using an input device. The financial statement information storage unit 1002 has a function of storing information related to the financial statements read by the financial statement information reading unit 1001. The actual sales receivable transition table output unit 1003 has a function of outputting the actual sales receivable transition table. The cash flow chart output unit 1004 has a function of outputting the cash flow chart. The forecast trade receivable transition table output unit 1005 has a function of outputting the forecast trade receivable transition table. The forecast financial statement information output unit 1006 has a function of outputting forecast financial statement information.

The actual accounts receivable transition table output unit 1003 includes the actual accounts receivable collection rate calculation unit 1101, the actual bill collection rate calculation unit 1102, the discount transfer collection rate calculation unit 1103, the cash sales ratio setting unit 1104, the sales transition information setting unit 1105, and the beginning of the unit period. Accounts receivable balance setting unit 1106, unit period initial bill balance setting unit 1107, unit period initial discount transfer bill balance setting unit 1108, unit accounts receivable total amount collection amount calculation unit 1109, unit accounts receivable bill collection amount calculation unit 1110, unit accounts receivable cash collection amount calculation unit 1111, unit bill discount transfer execution amount calculation unit 1112, unit bill discount transfer deadline calculation unit 1113, unit bill discount transfer deadline calculation unit 1114, unit sales cash collection amount calculation unit 1115, unit accounts receivable generation amount calculation unit 1116 , Unit cash collection total amount calculation unit 1117, unit end-of-term accounts receivable balance calculation unit 1118, unit end-of-term bill balance calculation unit 1119, unit end-of-term discount transfer balance calculation unit 1120, and total amount calculation unit 1121.

The actual accounts receivable collection rate calculation unit 1101 has a function of calculating the actual accounts receivable collection rate. The actual bill collection rate calculation unit 1102 has a function of calculating the actual bill collection rate. The discount transfer collection rate calculation unit 1103 has a function of calculating the collection rate of the actual discount transfer bill. The cash sales ratio setting unit 1104 has a function of setting the ratio of cash sales. The sales transition information setting unit 1105 has a function of setting sales information for each predetermined period.

The unit period initial accounts receivable balance setting unit 1106 has a function of setting the accounts receivable balance at the beginning of the unit period. The unit period initial bill balance setting unit 1107 has a function of setting the bill balance at the beginning of the unit period. The unit period initial discount transfer bill balance setting unit 1108 has a function of setting the balance of the discount transfer bill at the beginning of the unit period.

The unit accounts receivable collection total amount calculation unit 1109 has a function of calculating the total amount of accounts receivable collected in the unit period. The unit accounts receivable bill collection amount calculation unit 1110 has a function of calculating the amount of the accounts receivable collected by the bills among the accounts receivable collected in the unit period. The unit accounts receivable cash collection amount calculation unit 1111 has a function of calculating the amount of accounts receivable collected in cash among the accounts receivable collected in the unit period.

The unit bill discount transfer execution amount calculation unit 1112 has a function of calculating the amount collected by the discounted transfer bill among the bills collected in the unit period. The unit bill discount transfer due date advance calculation unit 1113 has a function of calculating the amount of the discounted bill to be transferred that does not reach the due date within the unit period. The unit bill discount transfer overdue amount calculation unit 1114 has a function of calculating the amount of the discounted bill to be transferred that is due within the unit period.

The unit sales cash collection amount calculation unit 1115 has a function of calculating the amount of money collected in cash from the amount of sales in the unit period. The unit accounts receivable generation amount calculation unit 1116 has a function of calculating the amount of accounts receivable generated in the unit period. The unit cash collection total amount calculation unit 1117 has a function of calculating the total amount of cash collected in the unit period.

The unit-end accounts receivable balance calculation unit 1118 has a function of calculating the balance of accounts receivable at the end of the unit period. The unit end-of-term bill balance calculation unit 1119 has a function of calculating the balance of bills at the end of the unit period. The unit-end discount transfer balance calculation unit 1120 has a function of calculating the balance of discounted transfer bills at the end of the unit period. The total amount calculation unit 1125 has a function of calculating the total of each value calculated in the trade receivable transition table.

The cash flow chart output unit 1004 includes at least a corresponding account item storage unit 1201, a fund balance calculation unit 1202, and a cash flow chart generation unit 1203.

Corresponding account storage unit 1201 stores the correspondence between the account of the financial statements and the account of the cash flow chart, and the correspondence between the value of the item of the actual or expected sales receivable transition table and the account of the cash flow chart. Has the function of The fund balance calculation unit 1202 has a function of calculating the fund balance. The cash flow chart generation unit 1203 has a function of generating a cash flow chart.

Next, the outline of the function included in at least one program of the embodiment of the present invention will be described. FIG. 3 is a diagram showing an example of a flowchart of a program execution process corresponding to at least one of the embodiments of the present invention.

First, in the computer device 1, the information regarding the financial statements submitted by the company is read (step S1). The information may be read as it is from the electronic data submitted by the company, or the submitted data may be processed and read, or if it is submitted on paper, the person in charge inputs the data. It may be read by. That is, reading the information includes accepting the input of the information and reading the stored information. The read information is stored in the storage unit 13 of the computer device 1.

[Read financial statement information]
FIG. 4 is a diagram showing an example of financial statement data submitted by a company corresponding to at least one of the embodiments of the present invention. The financial statement data includes balance sheet 100 for two financial statements, profit and loss statement 110 for one financial statement, manufacturing cost report 120 for one financial statement, output 130 for one financial statement, and one financial statement. Consumption tax 140, breakdown of inventories for one period of settlement 150, monthly sales transition 160 for one period of settlement, and breakdown of SG & A expenses for one period of settlement 170 are included at least.

In the following explanation, as shown in Fig. 4, the period in which the settlement date is January 2017 is the "previous term" in FY2016, and the period in which the settlement date is January 2018 is the period in 2017. Described as "current period" respectively. The scope of the present invention is not limited to the stated year or settlement date.

Balance sheet 100 is financial statement information that represents the financial position of a company at two points in time and includes at least assets, liabilities, and capital. As shown, the data in Balance Sheet 100 represents the financial information of a company at at least two time points. The two time points are, for example, two end points, or the beginning and end points in one period. The income statement 110 is financial statement information showing the business performance of a company in a certain period, and includes at least profits and losses. That is, the balance sheet 100 shows the financial status as of the end of two consecutive periods, that is, the previous period and the current period.

The manufacturing cost report 120 is information for clarifying the manufacturing cost of the product, and includes the cost of sales. The manufacturing cost report 120 is often disclosed as a financial statement because it is a document necessary for calculating the cost of sales if the company has a manufacturing process. The output amount 130 is information obtained by converting the amount of goods produced by a company into a monetary amount in a certain period. The consumption tax 140 is the total amount of consumption tax levied on the sales of goods.

The inventory asset breakdown 150 shows the breakdown of the assets held by the company at the end of the period for each account and each item. Inventories refer to, for example, commodities, products, semi-finished products, work-in-process, raw materials, stored goods, work scraps, by-products, and the like. The monthly sales transition 160 is information indicating how much sales were made in what month. The SG & A breakdown 170 is information representing the costs used for profit-generating activities in the main business of a company.

The financial statement data described above is an example, and is not limited to this. Depending on the type of business of the company, for example, a manufacturing cost report may not exist. However, in the embodiment of the present invention, not all information is essential, and the numerical values are not limited thereto.

Return to the flowchart of FIG. The computer device 1 executes an actual sales receivable transition table output process, which is a transition table of sales receivables in the current period (step S2).

[Actual trade receivable transition table output processing]
FIG. 5 is a diagram showing an example of a performance receivable transition table corresponding to at least one of the embodiments of the present invention. The trade receivable transition table is represented by simulating information on trade receivables for each predetermined period (for example, monthly). All the figures listed in the trade receivables transition table are adopted by adopting the figures that can be adopted from the financial statements such as the balance sheet and income statement, and by calculating the information that cannot be determined from the financial statements according to the prescribed conditions. You can fill in the value of the item.

The actual trade receivables transition table includes at least a cash sales ratio of 201, a monthly yield of 202, a bill ratio of 203, a bill site of 204, and a discount rate of 205. The items of sales transition include at least sales (tax excluded) 211 and sales (tax included) 212. Accounts receivable bill transition items include accounts receivable (remaining at the beginning of the month) 221 and bills (remaining at the beginning of the month) 222, discount transfer bills (remaining at the beginning of the month) 223, accounts receivable-cash collection 224, accounts receivable-bill collection 225, accounts receivable total 226, bill discount. Transfer-execution 227, bill discount transfer-due date 228, bill due date 229, sales generation (tax included) 230, sales cash collection 231, accounts receivable generation 232, cash collection total 233, accounts receivable collection rate 234, accounts receivable (remaining at the end of the month) 235, At least 236 bills (remaining at the end of the month) and 237 discounted transfer bills (remaining at the end of the month) are included.

The cash sales ratio 201 means the ratio of cash sales collected in the month in which sales are generated. In other words, it can be said to be the ratio of the sales amount excluding the rate at which accounts receivable are generated. If the cash sales ratio cannot be confirmed from the financial statement information, the approximate cash sales ratio may be input by interviewing the management or the like. The next monthly yield 202 represents the ratio of accounts receivable collected from the balance of accounts receivable at the beginning of each month, and is also referred to as the collection rate of accounts receivable. As for the accounts receivable collection rate, assuming that the accounts receivable are collected at the same rate every predetermined period (for example, one month) in the current period, the accounts receivable balance at the beginning of the period and the accounts receivable balance at the end of the period are included in the financial statement information. The rate set to match the stated balance.

The bill ratio 203 represents the ratio of sales paid by bills. The bill site 204 is a bill payment site to be paid, and represents a grace period from the closing date of the transaction price to the payment date. The discount rate 205 is the rate at which the bill discount occurs, and indicates that the transfer of the backing of the bill occurs at the same rate every predetermined period (for example, one month) within the current period.

The sales amount (excluding tax) 211 represents the monthly sales of each month, and the value described in the monthly sales transition 160 can be used. The sales amount (tax included) 212 is the value obtained by adding the tax amount to the value of the sales amount (tax excluded) 211. Taxes must be taken into account when checking the flow of money. However, the amount stated in the income statement and other financial statements often does not include tax, and in that state the correct flow of money cannot be confirmed. Therefore, by setting the sales (excluding tax) 211 to the amount including tax, it is possible to more accurately grasp the flow of funds in the business entity.

Accounts receivable (remaining at the beginning of the month) 221 represents the balance of accounts receivable at the beginning of the month. The bill (remaining at the beginning of the month) 222 represents the balance of the bill at the beginning of the month. The discounted bill of transfer (remaining at the beginning of the month) 223 represents the balance of the discounted bill of transfer at the beginning of the month. For the accounts receivable (remaining at the beginning of the month) 221 and the bills (remaining at the beginning of the month) 222, and the discounted bills of transfer (remaining at the beginning of the month) 223, the values shown in the balance sheet 100 of the previous period can be used.

Accounts receivable-cash collection 224 represents the amount of accounts receivable (remaining at the beginning of the month) 221 collected in cash. The value obtained by subtracting the accounts receivable-bill collection 225 from the accounts receivable (remaining at the beginning of the month) 221 is the amount of the accounts receivable-cash collection 224. Accounts receivable-Bills collection 225 represents the amount of accounts receivable (remaining at the beginning of the month) 221 collected by bills. The value obtained by multiplying the accounts receivable (remaining at the beginning of the month) 221 by the bill ratio 203 is the amount of accounts receivable-bills collection 225.

The total collection of accounts receivable 226 is a value obtained by multiplying the accounts receivable (remaining at the beginning of the month) 221 by the next monthly yield 202. That is, it is the sum of the value of accounts receivable-cash collection 224 and the value of accounts receivable-bill collection 225. The bill discount transfer-execution 227 is the amount of the bill to which the discount transfer is performed out of the accounts receivable-bill collection 225. That is, the value is obtained by multiplying the accounts receivable-bill collection 225 by the discount rate 205. The amount bill discount transfer-due date 228 is a value obtained by shifting the payment date of the bill discount transfer-execution 227 in consideration of the bill site 204. For example, if the bill site 204 is two months and the month in which the bill discount transfer-execution 227 occurs is July, the amount bill discount transfer-due date 228 is recorded as September. The bill due date 229 is a value obtained by shifting the payment due date of the bill collected by the accounts receivable-bill collection 225 in consideration of the bill site 204.

The sales generation (tax included) 230 is the value of the sales (tax included) 212. The cash sales collection 231 represents the amount of sales collected in cash in the current month, and is calculated by multiplying the sales generation (tax included) 230 by the cash sales ratio 201. Accounts receivable generation 232 represents the amount of sales made by multiplying in the current month, and is calculated by subtracting sales cash collection 231 from sales generation (tax included) 230. The total cash collection 233 represents the amount of cash collected in the current month, and is calculated by adding the accounts receivable-cash collection 224, the bill discount transfer-execution 227, the bill due date 229, and the sales cash collection 231.

The accounts receivable collection rate 234 is the same value as the monthly next yield 202. Accounts receivable (remaining at the end of the month) 235 is the amount obtained by subtracting the total amount of accounts receivable collection 226 from the accounts receivable (remaining at the beginning of the month) 221 and adding the accounts receivable generated 232. Accounts receivable (remaining at the end of the month) 235 for the current month is carried over as accounts receivable (remaining at the beginning of the month) 221 for the following month. The bill (monthly balance) 236 is calculated by adding the accounts receivable-bill collection 225 to the bill (monthly balance) 222 and subtracting the sum of the bill discount transfer-execution 227 and the bill due date 229. The discounted transfer bill (remaining at the end of the month) 237 is calculated by adding the bill discount transfer-execution 227 to the discounted transfer bill (remaining at the beginning of the month) 223 and subtracting the bill discount transfer-due date 228.

In this way, by outputting the trade receivable transition table, it is possible to confirm the amount of trade receivables such as accounts receivable and bills for each month in the fiscal year end, which could not be determined from the financial statements.

FIG. 6 is a diagram showing an example of a flowchart of actual sales receivable transition table output processing corresponding to at least one of the embodiments of the present invention. The computer device 1 calculates the collection rate of accounts receivable (step S101). The collection rate of accounts receivable is the financial statement of the balance of accounts receivable at the beginning of the current period and the balance of accounts receivable at the end of the current period, assuming that the accounts receivable are collected at the same rate every predetermined period (for example, one month) in the current period. The rate set to match the balance stated in the information. The calculation method will be described later.

Next, the computer device 1 calculates the bill collection rate (step S102). The bill collection rate, like the collection rate of accounts receivable, is a rate set to match the balance stated in the financial statement information. Next, the computer device 1 calculates the collection rate of the discounted bill of transfer (step S103). The collection rate of discounted transfer bills, like the collection rate of bills, is a rate set to match the balance stated in the financial statement information.

[Calculation of accounts receivable collection rate]
The collection rate of accounts receivable can be calculated by the following formula.

Here, the variables α, β, γ, and y other than the accounts receivable collection rate x are known values. For example, in the case of a period of 12 months, the accounts receivable collection rate x can be obtained by solving a twelfth equation. Higher-order equations can be solved by known methods such as the DKA method.

α ₁ is the balance of accounts receivable at the end of the previous term (or the balance of accounts receivable at the beginning of the current term), and α ₁₂ is the balance of accounts receivable at the end of the current term. By calculating the accounts receivable collection rate x so as to match the accounts receivable balance stated in the financial statements, it is possible to calculate a convincing accounts receivable collection rate.

The above-mentioned calculation method for calculating the collection rate of accounts receivable can also be used to calculate the collection rate of bills and discounted bills to be transferred. However, the calculation method is an example and is not limited to this. For example, the value of the variable x may be changed _{to specify the accounts receivable collection rate x in which α 1} and α ₁₂ match the balance of accounts receivable in the previous period and the balance of accounts receivable in the current period in the financial statement data.

Next, the computer device 1 sets the cash sales ratio (step S104). The cash sales ratio may be adopted if it can be determined from the financial statement data, or the approximate cash sales ratio may be obtained and input by hearing with the management.

Next, the computer device 1 sets the sales transition information (step S105). Sales transition information is sales for each unit period and corresponds to monthly sales. Here, the value of the monthly sales transition 160 is set for the sales (tax excluded) 211, and the value obtained by adding the tax amount to each value of the sales (tax excluded) 211 is set for the sales (tax included) 212.

Next, the computer device 1 performs processing every unit period. In the following, the unit period is one month, and processing for 12 months is performed. However, the unit period may be daily or yearly.

First, the computer device 1 sets the accounts receivable balance at the beginning of the unit period (step S106). The initial data during the settlement period is the balance of accounts receivable at the beginning of the period in the financial statements.

Next, the computer device 1 sets the balance of the bill at the beginning of the unit period (step S107). The initial data during the settlement period is the balance of bills at the beginning of the period in the settlement of accounts.

Next, the computer device 1 sets the balance of the discounted bills to be transferred at the beginning of the unit period (step S108). The initial data during the settlement period is the balance of the discounted bills to be transferred at the beginning of the period in the financial statements.

Next, the computer device 1 calculates the total amount of accounts receivable collected in the unit period (step S109). Specifically, it is calculated by multiplying the accounts receivable (remaining at the beginning of the month) 221 by the next monthly yield 202. Next, the computer device 1 calculates the amount of accounts receivable collected in the unit period by cash (step S110). Specifically, it is a value calculated by multiplying the total accounts receivable collection 226 by (the rate of 1-bill ratio 203), and is the value obtained by subtracting the accounts receivable-bills collection 225 from the accounts receivable (remaining at the beginning of the month) 221.

Next, the computer device 1 calculates the amount of the accounts receivable collected in the unit period by the bill (step S111). Specifically, it is calculated by multiplying the accounts receivable (remaining at the beginning of the month) 221 by the bill ratio 203. Next, the computer device 1 calculates the amount of bills collected by the discounted transfer bills among the bills collected in the unit period (step S112). Specifically, it is calculated by multiplying the accounts receivable-bill collection 225 by the discount rate 205.

Next, the computer device 1 calculates the amount of the discounted bill to be transferred that does not reach the due date within the unit period (step S113). In consideration of the bill site 204, the payment date of the bill discount transfer-execution 227 is set to be staggered. Here, when the bill site is X months, the value for X months from the beginning of the period may be set to the value of (discounted transfer bill (remaining at the beginning of the month) 223 ÷ X).

Next, the computer device 1 calculates the amount of the discounted bill to be transferred that is due within the unit period (step S114). Considering the bill site 204, set the amount of bills collected in Accounts Receivable-Bills Collection 225.

Next, the computer device 1 calculates the amount of money collected in cash out of the amount of money sold in the unit period (step S115). Specifically, it is calculated by multiplying the sales generation (tax included) 230 by the cash sales ratio 201. Next, the computer device 1 calculates the amount of accounts receivable generated in the unit period (step S116). Specifically, it is calculated by subtracting the sales cash collection 231 from the sales generation (tax included) 230.

Here, the amount of cash collected and the amount of accounts receivable are calculated by multiplying the sales generation (tax included) 230 (that is, monthly sales) by a predetermined value. This means that cash and accounts receivable will increase or decrease in response to monthly sales.

Next, the computer device 1 calculates the total amount of cash collected in the unit period (step S117). Specifically, the sum of accounts receivable-cash collection 224, bill discount transfer-execution 227, bill due date 229, and sales cash collection 231 is calculated.

Next, the computer device 1 calculates the balance of accounts receivable at the end of the unit period (step S118). Specifically, it is calculated by subtracting the total amount of accounts receivable collection 226 from the accounts receivable (remaining at the beginning of the month) 221 and adding the accounts receivable generation 232. Next, the computer device 1 calculates the balance of the bill at the end of the unit period (step S119). Specifically, it is calculated by adding the accounts receivable-bill collection 225 to the bill (remaining at the beginning of the month) 222 and subtracting the sum of the bill discount transfer-execution 227 and the bill due date 229. Next, the computer device 1 calculates the balance of the discounted bills to be transferred at the end of the unit period (step S120). Specifically, it is calculated by adding the bill discount transfer-execution 227 to the discount transfer bill (remaining at the beginning of the month) 223 and subtracting the bill discount transfer-due date 228.

The process from step S106 to step S120 is repeated until it is executed for all the unit periods. After that, the computer device 1 calculates the total of each value calculated in the trade receivable transition table (step S121), and ends. The value calculated here matches the value of accounts receivable and the like described in the financial statements.

By creating the trade receivable transition table in this way, more detailed monthly data can be calculated from the financial statement data. This makes it possible to more accurately grasp the movement of funds of a corporate entity.

Returning to FIG. 3, the computer device 1 generates an actual cash flow chart (step S3).

[Funding table]
FIG. 7 is a diagram showing an example of a cash flow chart corresponding to at least one of the embodiments of the present invention. In the following explanation, the cash flow chart is generated as a cash flow chart based on the actual cash flow for the current term and a forecast cash flow chart based on the forecast data for the next term, but the displayed items are the same.

In the cash flow chart shown in FIG. 7, columns such as ordinary income, variable ordinary expenditure, fixed ordinary expenditure, non-ordinary income, non-ordinary expenditure, financial income, financial expenditure, etc. are prepared, and accounts are set in advance in each column. Has been done. By the corresponding account item storage unit 1201, each account item of the cash flow chart and each item of the financial statement data or the above-mentioned sales receivable transition table are associated and stored in the storage unit 13 of the computer device 1. ..

[Cash schedule output processing]
Next, the cash flow chart output process will be described. FIG. 8 is a diagram showing an example of a flowchart of cash flow chart output processing corresponding to at least one of the embodiments of the present invention.

The computer device 1 reads the financial statements information (step S201). It may be read from the financial statement information stored in the storage unit 13, or the financial statement data may be read again.

Next, the computer device 1 allocates the values of the financial statements information and the items in the trade receivable transition table to the accounts in the cash flow chart based on the association of the accounts stored in the corresponding account storage unit 1201 (step S202). ). If the value is the value of the financial statements information, the distribution is a value for one year, so the value may be divided into approximately 12 equal parts and distributed to each month. Alternatively, when the value for each month has already been calculated as in the trade receivable transition table, the value that is not processed may be adopted and set.

In addition, values that are decided to be paid in a predetermined month, such as bonuses, consumption tax, and corporate tax payments, are set to be recorded together in a predetermined month instead of being divided equally. You may.

Further, the consumption tax may be automatically determined from the consumption tax amount in the previous period whether the payment is made once or three times during the period. For example, if the consumption tax amount in the previous term is more than 4 million yen and 48 million yen or less, it is paid every 3 months, but if it is 4 million yen or less and more than 480,000 yen, it is paid every 6 months. Will be paid.

When allocating values to the cash flow chart, taxable items are allocated by the amount excluding tax. That is, the corresponding account item storage unit 1201 also stores whether or not the account item is taxable in association with the account item. Details will be described later with reference to FIG.

Next, the computer device 1 calculates the fund balance from the set value (step S203). The fund balance can be calculated for each month by calculating the sum of the carry-forward balance, the current account balance, the non-current account balance, and the financial balance. For example, the balance of funds at the end of the month matches the balance of money carried forward at the beginning of the following month.

In this way, by calculating the fund balance, it is possible to grasp the status of monthly funds, which cannot be found from the financial statement data. More specifically, if the balance of funds becomes a negative value in any month, it means that the funds are short-circuited, so it is highly possible that the funds are borrowed. However, if borrowing is not recorded in the settlement data, it means that the data is insufficient, so it is necessary to conduct a hearing with the company when examining the loan. In other words, it is possible to notify the person in charge of the items to be heard from the settlement data without relying on the know-how of the person in charge of financing, reducing the burden on the person in charge and leading to evaluation with little variation by the person in charge. be able to.

Finally, the computer apparatus 1 outputs a cash flow chart (step S204) and ends. Here, the output may be output as electronic data or may be output by printing on a paper medium.

The effect of the present invention can be achieved by being able to output the actual cash flow chart using the financial statement data related to the actual results for the current period. It includes a function to reduce the burden on the person in charge of the financial institution. More specifically, it has a function of predicting the future business condition of a business entity by generating financial statement data for the next fiscal year.

The applicant believes that it is essential for financial institution personnel to make cash flow forecasts in order to gain a better understanding of the lender's company. For example, if you can tell the management when and how much you need to borrow, you will have less trouble with cash flow just before. However, in SMEs, it is often not possible to accurately predict cash flow. The reason is that I have never instructed the accounting department on how to collect and organize correct information. Therefore, the present invention has a function of easily generating a cash flow chart for the next term even for a person in charge of a financial institution who has never been instructed on how to collect and organize correct information, and financial statement data for the next term. Further provides the ability to generate.

Returning to FIG. 3, the computer device 1 generates an expected trade receivable transition table (step S4). FIG. 9 is a diagram showing an example of an expected trade receivable transition table corresponding to at least one of the embodiments of the present invention. The items included in the forecast trade receivables transition table are the same as the items included in the actual trade receivables transition table, and detailed explanations are omitted for the sake of ease of understanding.

FIG. 10 is a diagram showing an example of a flowchart of expected sales receivable transition table output processing corresponding to at least one of the embodiments of the present invention. The expected trade receivable transition table can be generated, for example, by using the recovery rate calculated at the time of creating the actual trade receivable transition table.

The computer device 1 reads the actual collection rate of trade receivables (step S301). If the recovery rate is not stored, it may be calculated again by the above-mentioned recovery rate calculation method.

Next, the computer device 1 sets the expected sales (step S302). The expected sales are the monthly sales for the next fiscal year, which may be equivalent to the actual monthly sales. For example, as shown in Fig. 9, all monthly sales are calculated based on the expectation that sales will increase by 5%. It may be calculated by adding 5%.

Next, the computer device 1 calculates the trade receivables and the like in the unit period (step S303), and ends. As the process in step S303, the process from step S106 to step S121 in FIG. 6 can be adopted within a necessary range.

Returning to FIG. 3, the computer device 1 generates an expected cash flow chart (step S5). FIG. 11 is a diagram showing an example of an expected cash flow chart corresponding to at least one of the embodiments of the present invention. Further, in the cash flow chart output process, the flowchart shown in FIG. 8 can be adopted to the extent necessary.

There is no forecast financial statement data in the generation of the forecast cash flow chart. Therefore, it is possible to create a forecast cash flow chart by using a part of the actual financial statement data and using the values in the forecast trade receivable transition table.

Part or all of the actual financial statement data may be processed when generating the forecast cash flow chart. In order to create a more accurate forecast cash flow chart, accounts payable deposit forecast, accounts payable payment forecast, expense payment forecast, consumption tax / corporate tax payment forecast, non-recurring balance forecast, financial balance forecast Etc., it is necessary to make multiple predictions. Accounts receivable deposit forecast is to forecast deposit from the forecast of monthly sales for the next fiscal year. Accounts payable payment forecast is calculated based on the previous year's sales payment results and sales forecast.

It is also important to forecast equipment renewal costs when forecasting the non-recurring balance. For example, in the manufacturing industry, it is important to keep in mind that a certain amount of equipment maintenance costs will be incurred each year.

Furthermore, the expected consumption tax amount can be calculated from the financial statement data for the current period and the actual cash flow chart. The expected consumption tax amount will be offset by the consumption tax burden related to the investment when a large capital investment is made in the current period, and the fixed amount of the consumption tax will be reduced. In addition, if there is no capital investment in the next period, the difference between the fixed consumption tax amount and the interim payment amount during the period will be large, and the unpaid consumption tax at the end of the period will be large. In such a case, it may be necessary to pay the consumption tax in installments.

In the calculation of the expected consumption tax amount in the embodiment of the present invention, since the amount for each account is clear, the consumption tax amount can be calculated, and it is possible to know in advance the situation where the cash flow becomes difficult as described above. It can be useful not only for the person in charge of financing but also for the manager.

In this way, by checking the forecast cash flow chart created by combining multiple conditions, even if the business performance remains the same, it is possible to quickly detect a crisis in which funds are short-circuited. In other words, by creating an expected cash flow chart, it is possible to more accurately grasp the constitution and condition of a company, and it is possible to perform loan screening more accurately. Furthermore, by creating an expected cash flow chart, it is possible for a company to appropriately manage matters that should be managed, such as deposits and payment schedules.

Returning to the flowchart of FIG. 3, finally, the forecast financial statements are generated (step S6), and the process ends. FIG. 12 is a diagram showing an example of expected financial statement data corresponding to at least one of the embodiments of the present invention.

By aggregating the data described in the forecast cash flow chart based on the accounts stored in the corresponding account storage unit 1201, it is possible to generate the forecast financial statements for the next fiscal year. Since the consumption tax amount can be calculated by the cash flow chart creation function, it is possible to enter the accrued consumption tax amount in the expected balance sheet, which is the balance sheet for the next fiscal year. , The necessary funds can be clearly grasped.

The correspondence of accounts will be described in detail. The computer device 1 stores the first corresponding account master table and the second corresponding account master table. FIG. 13 is a diagram showing a corresponding account master table corresponding to at least one of the embodiments of the present invention. FIG. 13A represents a first corresponding account item master table. In the first corresponding account item master table 500, at least the financial statement account item 502 and the taxable object 503 are stored in association with the cash flow account item 501. The cash flow account 501 is an account set in the cash flow table. The financial statement account item 502 is an account item set in the financial statement. The taxable object 503 indicates whether or not the account is subject to taxation. By having such a correspondence, the amount described in the account of the financial statement can be distributed to the cash flow chart, and conversely, the amount described in the cash flow chart can be aggregated as the information of the financial statement. It should be noted that if the taxable object 503 is "○", the account item is subject to taxation, and it is necessary to calculate in consideration of the consumption tax.

FIG. 13B represents a second corresponding account master table. In the second corresponding account item master table 510, at least the trade receivable item 512 and the taxable item 513 are stored in association with the cash flow account item 511. The cash flow account item 511 is an account item set in the cash flow chart. The trade receivable item 512 is an item set in the trade receivable transition table. The taxable object 513 indicates whether or not the account is subject to taxation. By having such a correspondence, the amount described in the item of the trade receivable transition table can be distributed to the cash flow chart, and conversely, the amount described in the cash flow chart is aggregated as the information of the item of the trade receivable transition table. can do. It should be noted that if the taxable object 513 is "○", the account item is subject to taxation, and it is necessary to calculate in consideration of the consumption tax.

Corresponding account The corresponding account storage unit 1201 stores whether or not it is taxable in association with the account. That is, the consumption tax can be calculated even in the forecast financial statements, more accurate financial statements can be predicted, and the quality of the qualitative evaluation of the company can be improved.

[Borrowing proposal processing]
Next, the borrowing proposal processing will be described. The simulation program may have a function of proposing borrowing when the funds are short-circuited or the fund balance becomes lower than a predetermined amount in the expected cash flow chart generated in step S5. FIG. 14 is a diagram showing an example of a flowchart of a borrowing proposal process corresponding to at least one of the embodiments of the present invention.

The computer device 1 sets a threshold value for proposing borrowing (hereinafter, also referred to as a cache position) (step S401). The threshold value may be a value input by the user, the financial statement information read in step S1, the information of the actual trade receivable transition table output in step S2, and the actual cash flow chart output in step S3. Information, information on the forecasted trade receivable transition table output in step S4, information on the forecasted cash flow chart output in step S5, and any information included in the forecasted financial statement summary output in step S6. , Or a value calculated using the information. As an example of the threshold value for proposing borrowing, the monthly average ordinary expenditure amount calculated from the total ordinary expenditure amount shown in the actual cash flow chart shown in FIG. 7 may be used.

Next, the computer device 1 sets the borrowing unit amount (step S402). The borrowing unit amount means the borrowing amount borrowed by one borrowing proposal. As an example, the borrowing unit amount may be set to the monthly average amount (that is, the average monthly sales) calculated from the total amount of the monthly sales transition shown in the monthly sales transition 160 in FIG. 4, and further, the average monthly sales. You may use the amount obtained by rounding down the value of the quotient of 10 million yen or less.

Next, the computer device 1 sets 1 in the unit period t of the unit for confirming the fund balance and initializes it (step S403). That is, the unit period t referred to here corresponds to the first period. The unit period may be any of days, months, and years, and is the same unit as the unit period in the explanation of the flowchart of FIG.

Next, the computer device 1 determines whether or not the fund balance in the unit period t is smaller than the fund balance threshold set in step S401 (step S404). When it is determined that the fund balance is smaller than the fund balance threshold value (YES in step S404), the computer device 1 borrows money in the unit period t (step S405). The borrowed amount may be set to be long-term borrowing in principle.

Next, the computer device 1 calculates the repayment amount per unit period of the borrowed amount (step S406). The repayment amount may be set in advance to be paid in 60 payments for 5 years, or may be set in a period and number of times specified by the user. Next, the computer device 1 calculates the balance of funds after borrowing (step S407). Next, the computer device 1 updates the unit period t to t + 1 (step S408).

When it is determined that the fund balance is equal to or higher than the fund balance threshold value (NO in step S404), the computer device 1 updates the unit period t to t + 1 (step S408).

The computer device 1 repeatedly executes the processes from step S404 to step S408 until t becomes the final unit period. When the processes from step S404 to step S408 are executed for all the unit periods, the fund balance in each unit period is in a state of the fund balance threshold value or more.

Next, the computer device 1 outputs the proposal result information (step S409). The output of the proposal result may be any output as long as the information is output in a manner recognizable by the user. Specifically, the display mode such as the size and color of characters is output separately from other information, displayed in a new window, notified by voice, or addressed to the user's e-mail address registered in advance. It includes processing such as sending an e-mail from the computer device 1.

When the proposal result information is output, the borrowing proposal process ends. After that, the computer apparatus 1 performs the forecast cash flow table output process of step 5 and the forecast settlement summary output process of step 6 using the fund balance updated in step S407, and performs the proposed borrowing amount and the proposed loan amount. Reflect the repayment amount of the borrowed amount in the forecast cash flow chart and the forecast settlement summary. That is, the proposed borrowing amount is reflected in the expected balance sheet, the expected income statement, and the expected cash flow chart.

Specifically, as borrowing increases, interest expense increases. As a result, profits will decline and expectations will be harsher than if they did not borrow. However, if borrowing is not done, there is a risk that funds will be short-circuited, making it difficult to maintain corporate activities. Therefore, for example, a person who assists the management of a company, such as a person in charge of a bank, makes an improvement plan so that the borrowed amount can be increased and the borrowed amount can be reduced while maintaining the corporate activity by borrowing. suggest. Improvement plans include increasing the collection rate of accounts receivable, reducing inventory, and lowering the payment rate of accounts payable. In this way, by outputting the balance sheet, income statement, and cash flow chart together, the person in charge can easily and intuitively grasp where to improve, and the person in charge can understand. The burden can be reduced regardless of experience.

The computer device 1 may present an improvement plan so as to reduce the borrowing amount proposed in the borrowing proposal processing. For example, suppose that a loan of 100 million yen is proposed as a result of the proposal processing of the borrowing proposal processing from the current balance sheet, forecast income statement, and forecast cash flow chart. At this time, the computer device 1 may present the borrowing amount when, for example, the sales are increased by 2% or the collection rate of the accounts receivable is improved from 85% to 88%. Alternatively, the borrowing amount when the fixed cost is reduced by 1% may be presented. In other words, the improvement plan is information including the method for improvement and the proposed borrowing amount.

In these examples, the borrowing amount is likely to be less than the illustrated 100 million yen, for example, the borrowing amount may be reduced from 100 million yen to 70 million yen. The improvement plan presented by the computer device 1 may be displayed so that one or more of them may be displayed so that a plurality of them can be compared side by side.

Further, when the computer device 1 satisfies a predetermined condition, an over-borrowing warning may be output. For example, assume that a company with a gross profit of 500 million yen has short-term and long-term borrowings of 470 million yen. In this case, if 50 million yen of the insufficient borrowing proposal is borrowed, the gross profit amount will exceed 500 million yen. As an example, borrowing exceeding the gross profit amount is extremely dangerous in terms of management because the borrowing cannot be paid off with profits. Therefore, the computer device 1 makes a borrowing proposal and at the same time makes a borrowing amount of 3,000. You may propose an improvement plan so that it will be limited to 10,000 yen.

The screen related to the borrowing proposal will be explained with a concrete example. FIG. 15 is a diagram showing a screen showing a borrowing proposal corresponding to at least one of the embodiments of the present invention. FIG. 15A is a screen before making a borrowing proposal, and FIG. 15B is a screen after making a borrowing proposal. The unit period was monthly.

On the borrowing proposal screen, the current balance 600, procurement-short-term 601 and procurement-long-term 602, procurement-long-term-suggest 603, procurement-executive 604, procurement-equipment unpaid 605, procurement-others 606, repayment-short-term 611, repayment -Long-term 612, repayment-long-term-suggest 613, repayment-executive 614, repayment-equipment unpaid 615, repayment-others 616, financial balance 621, cash balance 622, cash position 631, borrowing unit amount 632, and carryforward balance 633 Is displayed. Items other than Procurement-Long-term-Suggest 603, Repayment-Long-term-Suggest 613, Treasury Balance 621, Funds 622, Cash Position 631, Borrowing Unit Amount 632 and Carryover Balance 633 are shown in Figure 11 in the forecast cash flow chart. Display the value of each item listed in Treasury Income and Treasury Expenditure.

The current balance of payments 600 displays the current balance of payments in the actual cash flow chart of FIG. 7. The financial balance 621 includes Procurement-Short-term 601 and Procurement-Long-term 602, Procurement-Long-term-Suggest 603, Procurement-Executive 604, Procurement-Unpaid Equipment 605, and Procurement-Other 606. The total amount minus the total amount of repayment-short term 611, repayment-long term 612, repayment-long term-suggest 613, repayment-executive 614, repayment-equipment unpaid 615, and repayment-other 616 Is displayed. In the fund balance 622, the amount obtained by adding the current account balance 600 and the financial balance 621 to the fund balance of the immediately preceding unit period is displayed.

At the cash position 631, the fund balance threshold set in step S401 is displayed. The borrowing unit amount 632 displays the borrowing unit amount set in step S402. Here, as an example, the amount obtained by rounding down 10 million yen or less from the average monthly sales amount is used, and 100 million yen is set. In the carry-forward balance 633, the balance of funds at the end of the actual cash flow table shown in FIG. 7 is displayed.

The amount of the remaining funds 622 in the first month is the amount obtained by adding the current balance 600 and the financial balance 621 in the first month to the amount of the balance carried forward 633. The amount of the remaining funds 622 in the second month is the amount obtained by adding the current balance 600 and the financial balance 621 in the second month to the amount of the remaining funds 622 in the first month. Similarly, the computer device 1 calculates and displays the remaining funds 622 for each unit period.

Here, the computer device 1 determines in step S404, and determines whether or not the amount of the remaining funds 622 in each unit period is smaller than the cash position 631.

For example, the amount of the remaining funds 640 in the third month in FIG. 15A is smaller than the cash position 631. Therefore, the computer device 1 proposes to borrow 100 million yen of the borrowing unit amount of 632. The suggested results are recorded and displayed in Procurement-Long Term-Suggest 603 for the month of borrowing, as shown in 641 of FIG. 15 (A). As a result, the computer device 1 updates the remaining funds 622 and records it as the amount shown in 642 in the figure.

After that, the repayment amount and interest expense for the borrowed amount are calculated. From the month following the month of borrowing to the month when the repayment is completed, the monthly repayment amount (the amount shown in 643 in Fig. 15 (A)) is recorded in the repayment-long-term-suggest 613, and the monthly interest payment amount is the interest expense (interest expense). Not shown. Recorded as an item in the income statement). The interest rate can be calculated from the loan balance of the company and the interest expense. The average balance is used as the loan balance.

The amount of money changed due to the borrowing amount and the repayment amount may be highlighted by enlarging the characters, changing the font, changing the character color, or the like. By doing so, the user can easily grasp the changed part and can determine whether or not the repayment can be made reasonably over a long period of time.

In this way, by proposing the borrowing by the computer device 1, the user can avoid the risk of falling into a shortage of funds and can carry out sound company management. In addition, it is possible to reduce the possibility of overlooking the risk of a shortage of funds by the person in charge of finance, and reduce the burden on the person in charge of the financial institution.

In the first embodiment, the trade receivable transition table and the cash flow chart are output for the sake of explanation, but the present invention is not limited thereto. That is, it may not be output as a table, but may be output as a text file such as CSV data. Alternatively, a warning message may be generated when the value of the fund balance falls below a predetermined threshold (for example, a fixed cost for one month).

In the first embodiment, the cash sales ratio has been described as being manually input by hearing or the like, but the present invention is not limited thereto. For example, apply the average collection rate of the industry to which the company belongs to the collection rate of accounts receivable, etc., compare the sales amount with the amount of collected accounts receivable, and if the sales amount is larger, both The difference in the amount of money may be automatically calculated as if it was sold in cash.

In the first embodiment, the expected recovery rate has been described by adopting the actual recovery rate, but the present invention is not limited thereto. For example, if there is a change in the way the company should be in the next fiscal year due to hearings or the like, the recovery rate may be set by the input of the person in charge in order to reflect the information.

In the first embodiment, a method of using the recovery rate calculated at the time of creating the actual sales receivable transition table for creating the expected sales receivable transition table has been described, but the present invention is not limited thereto. That is, the recovery rate may be set based on the input of the user.

In the first embodiment, the first corresponding account master table and the second corresponding account master table are described separately, but the present invention is not limited thereto. That is, one master table may be used.

In the first embodiment, a transition table of trade receivables has been prepared and the collection of accounts receivable and bills has been described, but the present invention is not limited to accounts receivable and bills. That is, the collection rate of only trade receivables, which is the total of accounts receivable and bills, may be calculated.

In the first embodiment, the case where the proposed content of the borrowed amount is automatically updated by the computer device 1 without accepting the operation instruction of the user has been described, but the present invention is not limited to this. For example, when the proposal result information is output in step S409, the user is inquired whether to accept the proposal, the amount is reflected when the instruction from the user to accept the proposal is received, and the proposal is not accepted. May not reflect the amount of money.

In the first embodiment, "qualitative evaluation" refers to an evaluation of properties / characteristics determined based on, for example, an element belonging to a company, an element belonging to an external party or a corporation, or an element related to an industry and a market. It also includes matters that cannot be judged from the numerical values on the surface (for example, slow collection of accounts receivable, poor operating efficiency, etc.). The “computer device” refers to, for example, a desktop or notebook personal computer, a tablet computer, a PDA, or the like, and may be a portable terminal provided with a touch panel sensor on the display screen. The “business entity” refers to, for example, a company, which includes not only economic agents who carry out business activities for commercial purposes, but also sole proprietors, NPO corporations, and other public enterprises. "Sales receivables" are, for example, the consideration obtained by a company selling goods and services, and are monetary receivables promised to be paid a certain day after the sale, specifically, accounts receivable and bills. Point to.

[Second Embodiment]
In the second embodiment of the present invention, a simulation system including a computer device and a server device that can be connected to the computer device by communication will be described. As the configuration of the system in the second embodiment, the configuration of the computer device shown in FIG. 2 can be adopted to the extent necessary. That is, the system may perform the function of the computer device in the first embodiment.

In the second embodiment, for example, the server device may perform the functions of the computer device in the first embodiment. By doing so, it is possible to provide an ASP type service, and the convenience of the user is improved.

In the second embodiment, the "computer device" and the "business entity" can adopt the contents described in the first embodiment to the extent necessary.

In the second embodiment, the "system" means, for example, a combination of hardware, software, a network, and the like. The “server device” means, for example, a device that executes processing in response to a request from a terminal device.

Although the present invention has been described in detail above through desirable embodiments, the present invention is not limited to this, and can be variously implemented within the scope of the invention.

1 Computer device 2 Communication network 11 Control unit 12 RAM
13 Storage unit 14 Sound processing unit 15 Graphics processing unit 16 CD-ROM drive 17 Communication interface 18 Interface unit 20 Input unit 21 Sound output device 22 Display device 23 Display screen 24 Recording medium 500 1st corresponding account Master table 510 2nd Corresponding account master table

Claims (9)

Computer equipment,
An input receiving means that accepts input of information, including information on trade receivables at the end of the previous term and the end of the current term, and information on monthly sales for the current term.
A collection rate calculation means that calculates the collection rate of sales receivables or accounts receivable in a predetermined period using information on sales receivables and monthly sales.
Using the calculated recovery rate, it is made to function as a means for calculating actual sales receivables by making it correspond to monthly sales.
The recovery calculation means
A simulation program that calculates the recovery rate with the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables. Computer equipment,
The simulation program according to claim 1, wherein the collection rate calculated by the collection rate calculation means is used to function as a forecast sales receivable calculation means for calculating sales receivables for the next period in correspondence with monthly sales. Computer equipment,
A fund balance calculation means for calculating a fund balance using the actual sales receivables calculated by the actual sales receivables calculation means or the sales receivables for the next period calculated by the expected sales receivables calculation means.
The simulation program according to claim 2, which functions as a cash flow chart generation means for generating a cash flow chart using the calculated cash balance. The input receiving means further receives information on the balance sheet and income statement of the business entity for the current period.
Computer equipment,
First account storage means for storing the accounts of the balance sheet and income statement in association with the accounts used for the cash flow chart.
It functions as a second account item storage method that stores actual sales receivables or sales receivables for the next fiscal year in association with the accounts used in the cash flow chart.
The cash flow chart generation means
The amount included in the balance sheet and income statement is distributed based on the correspondence of the accounts stored in the first account storage means, and
2. The simulation program according to claim 3, which generates a cash flow chart by allocating actual sales receivables or sales receivables for the next period based on the correspondence of accounts stored in the second account storage means. Computer equipment,
Borrowing presentation means, which indicates borrowing to be borrowed when it is determined that the fund balance calculated by the fund balance calculation means is smaller than a predetermined threshold value.
A repayment amount calculation means for calculating the repayment amount of the borrowed money,
It functions as a fund balance renewal means for renewing the fund balance based on the borrowing and the repayment amount.
The cash flow generator generates a cash flow chart using the updated cash balance.
The simulation program according to claim 3 or 4. An input receiving means for accepting input of information, including information on trade receivables at the end of the previous term and the end of the current term, and information on monthly sales for the current term.
A collection rate calculation means for calculating the collection rate of sales receivables or accounts receivable in a predetermined period using information on sales receivables and monthly sales.
It is equipped with a performance receivables calculation means that calculates actual sales receivables according to monthly sales using the calculated collection rate.
The recovery calculation means
A computer device that calculates the recovery rate, with the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables. It is a simulation method executed by a computer device.
Steps to accept input of information, including information on trade receivables at the end of the previous and current periods of the entity, and information on monthly sales for the current period.
A step to calculate the collection rate of trade receivables or accounts receivable in a predetermined period using information on trade receivables and monthly sales, and
It has a step to calculate actual sales receivables according to monthly sales using the calculated recovery rate.
The step to calculate the recovery rate is
A simulation method in which the balance of trade receivables or accounts receivable at the end of the previous fiscal year is regarded as the beginning trade receivable, and the balance of trade receivables or accounts receivable at the end of the current fiscal year is regarded as the term-end trade receivable. A simulation system including a computer device and a server device that can be connected to the computer device by communication.
The computer device
An input receiving means for accepting input of information, including information on trade receivables at the end of the previous term and the end of the current term, and information on monthly sales for the current term .
With a transmission means for transmitting the information received by the input reception means to the server device
Equipped with
The server device
A receiving means for receiving the information transmitted by the transmitting means, and a receiving means.
A collection rate calculation means for calculating the collection rate of sales receivables or accounts receivable in a predetermined period using information on sales receivables and monthly sales.
It is equipped with a performance receivables calculation means that calculates actual sales receivables according to monthly sales using the calculated collection rate.
The recovery calculation means
A simulation system that calculates the recovery rate with the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables. A simulation program to be executed by a server device in a simulation system including a computer device and a server device that can be connected to the computer device by communication.
The server device,
An input receiving means that accepts input of information, including information on trade receivables at the end of the previous term and the end of the current term, and information on monthly sales for the current term.
A collection rate calculation means that calculates the collection rate of sales receivables or accounts receivable in a predetermined period using information on sales receivables and monthly sales.
Using the calculated recovery rate, it is made to function as a means for calculating actual sales receivables by making it correspond to monthly sales.
The recovery calculation means
A simulation program that calculates the recovery rate with the balance of trade receivables or accounts receivable at the end of the previous fiscal year as the beginning trade receivables and the balance of trade receivables or accounts receivable at the end of the current fiscal year as the term-end trade receivables.

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