JPH07125476A - Analytical chart - Google Patents

Abstract

PURPOSE:To obtain an analytical chart in which an investment is allocated to a first coordinate axis and profitability is allocated to a second coordinate axis and which can predict a tendency of results and results in future from actual data of various economic indications regarding an organization for conducting a production activity. CONSTITUTION:This analytical chart allocates an investment ratio to a lateral coordinate axis and profitability to a longitudinal coordinate axis. The 'investment' is a concept including one or both of investment for equipment and research and development expenditure, and the 'investment ratio' is a ratio of a numerical value of the investment divided by sales. The profitability means latent profitability of an enterprise, includes operating profit and depreciation and is represented by a ratio of it divided by the sales. A diagram is drawn based on actual data regarding an enterprise to be analyzed for the chart, thereby obtaining a chart for representing a tendency of results of the enterprise to be analyzed.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an analysis chart useful as an information presenting means used for trend analysis of the performance of an organization that carries out production activities.

[0002]

2. Description of the Related Art For example, companies included in the category of manufacturing industry
In its economic activities, capital investment is made, labor is input based on the equipment, production is performed, the produced one is sold, and profit is generated by the sale. A method for investigating the performance of an organization such as a company that conducts such production activities is simply to numerically obtain actual data on various economic indicators (such as profitability) obtained in financial management. Or it was mainly displayed in a graph.

[0003]

The conventional analysis method concerning the performance of a company is to enumerate actual data simply by numerical values, or to create a graph using actual data to show changes over time. However, there is a problem in that it is not possible to accurately analyze and evaluate corporate performance simply by displaying. Furthermore, it was impossible to obtain information on trends in corporate performance or to predict future corporate performance on the basis of correct grounds.

An object of the present invention is to use an actual data of various economic indicators relating to an organization that carries out production activities, to clearly show the trend of the performance, or to predict future performance. To provide.

[0005]

A first analysis chart according to the present invention preferably includes a two-dimensional coordinate system defined by a first coordinate axis and a second coordinate axis which are orthogonal to each other, and the meaning of the first coordinate axis includes investment. It is created by drawing a diagram on the coordinate system based on the actual data on the target company to be further analyzed by assigning the profitability to the meaning of the second coordinate axis. According to this analysis chart, it is possible to create a chart showing the performance tendency of the target company to be used for analysis, based on setting a specific meaning in each coordinate axis as described above. Here, the investment is a concept including one or both of capital investment and R & D investment, and is one of economic indicators. Further, the above-mentioned profitability is a concept including operating profit and depreciation, and is one of economic indicators.

A second analysis chart according to the present invention includes a two-dimensional coordinate system which is preferably defined by a first coordinate axis and a second coordinate axis which are orthogonal to each other, and assigns depreciation to the meaning of the first coordinate axis and also the second coordinate axis. The operating profit is allotted to the above meaning, and a line diagram is drawn on the coordinate system based on the actual data of the target company to be further analyzed. According to this analysis chart, similarly to the above-mentioned first analysis chart, it is possible to create a chart showing the performance trend of the target company to be analyzed.

In each of the above-mentioned two analysis charts, in setting each coordinate axis, it is desirable to assign each numerical value as a ratio by dividing each numerical value by the sales amount.

[0008]

In the analysis chart according to the present invention, two-dimensional coordinates defined by coordinate axes to which a specific meaning is assigned by using actual data of a company to be analyzed regarding a plurality of conventionally known economic indicators. By drawing a diagram on the system, it is possible to create a chart that shows the performance trends of the company that is the subject of analysis. The actual data of the company that is the subject of analysis is obtained from materials and hearings. According to this analysis chart, the performance trend can be clarified by using the actual data in the past, and the future prediction can be performed based on the obtained performance trend.

The analysis chart according to the present invention makes it possible to obtain information on the performance tendency of a company that carries out production activities, because the meaning of each coordinate axis of the two-dimensional coordinate system set to create the above chart is taken. This is because it has made it possible to extract the essential meaning of changes in corporate activities contained in the mutual relationship of actual data such as capital investment, R & D investment, and operating profit.

[0010]

Embodiments of the present invention will be described below with reference to the accompanying drawings.

The analysis chart according to the present invention comprises two types of analysis charts.

The first type of analysis chart is, for example, the chart shown in FIG. 1, where the horizontal coordinate axis is assigned the meaning of Investment Ratio and the vertical coordinate axis is Profitability.
Is a chart to which the meaning of is assigned. Here, “investment” in the investment ratio is a concept including one or both of capital investment and R & D investment (each represented by a monetary amount), and indicates one of economic indicators. As investment, normally, only capital investment is used when R & D investment is unclear, and capital investment and R & D investment are used when R & D investment is clear. In addition, the investment ratio is the ratio of the investment figure divided by the sales figure (eg shown in%). Profitability refers to the potential profitability of a company, including operating profit and depreciation (each expressed in monetary amounts).
, Which is one of the economic indicators. Profitability is also expressed as a ratio (for example, shown as%) by dividing by the sales amount. In the following, first
This type of analytical chart is called a PIR chart.

The second type of analysis chart is, for example, the chart shown in FIG. 6, in which the abscissa axis indicates depreciation (Latent).
This is a chart in which the meaning of “Profit Margin” is assigned and the meaning of operating profit (Actual Profit Margin) is assigned to the vertical coordinate axis. Also in this chart, in each of the horizontal and vertical coordinate axes, each numerical value is represented by a ratio (for example, shown as%) by dividing the numerical value by the sales amount. In the following, the second type of analysis chart will be referred to as the L / A chart.

The PIR chart will be described with reference to FIGS. On the PIR chart, for any company that is the subject of analysis, a plot of the points obtained based on actual data is taken for each specific period (for example, fiscal year, which will be described below as fiscal year). Where "actual data"
Here, the above-mentioned data on capital investment, R & D investment, operating income, and depreciation are referred to as actual data below. In addition, companies that can be analyzed are generally organizations that make capital investment and R & D investment, use labor to perform production activities, and sell products to generate profits. The coordinate values of the above points are determined based on the above investment ratio and profitability values calculated based on actual data of a company in a certain year. The plot of points on the PIR chart plots the points obtained using actual data for each year for successive years. A line diagram is obtained by connecting a plurality of points thus obtained with a line.
Based on this diagram, it becomes possible to know the trend of the business performance of the company to be analyzed, as will be described later.

Meaning contents displayed by the PIR chart will be described with reference to FIGS. The meaning content can be explained by a basic pattern according to the relationship between a certain year (for example, N year) and the next year (N + 1 year).

In FIG. 1, for convenience, a display 1 is shown in a PIR chart represented by a two-dimensional coordinate system for the purpose of explaining changes in the positions of points on the chart. The display 1 includes, as an example, a point 2 obtained from actual data for the Nth year and two orthogonal axes 1a and 1b having the point 2 as an origin. The coordinates of the origin 2 are tentatively set as (5, 5) when the coordinates where the investment ratio is X and the profiability are Y are expressed as (X, Y). In the display object 1 including the point 2, the vertical axis 1a, and the horizontal axis 1b, four areas A, B, C, and D are set around the point 2. Axis 1b
To explain the meaning of corporate activities regarding changes from point 2 in Figure 1, changes to the right in Fig. 1 mean risk, and changes to the left in Fig. 1 mean deadlock. To do.

Area A is a "Matching" area. As shown in FIG. 2, when the point 3 obtained from the actual data of the N + 1 fiscal year is plotted in the area A with respect to the point 2 obtained from the actual data of the N fiscal year, the manager of the company makes a decision. It means that the company's profitability follows and is consistent with the risks (high investment ratio) such as capital investment made in the decision.

Area B is "Prior Investment"
Area. As shown in FIG. 3, when the point 3 obtained from the actual data in the N + 1 year is plotted in the area B with respect to the point 2 obtained from the actual data in the N year, the manager of the company installs the equipment. It refers to the state in which the decision-making of the upfront investment with high risk of investment (R & D investment) is made. In this case, the profiability is naturally lowered.

Area C is the "Yield" area.
That is, although the investment ratio is decreasing,
Profitability is high. As shown in FIG. 4, in contrast to the point 2 obtained with the actual data of the Nth year, the point 3 obtained with the actual data of the N + 1th year is the region C.
Plotted to, means that production is on track and profitability is high as a result of risky upfront investment.

Area D is a "decline" area. That is, both the investment ratio and the profitability are low. As shown in Fig. 5, for point 2 obtained from actual data for N years,
When the point 3 obtained from the actual data for the + 1st year is plotted in the area D, it means that the upfront investment is not made and the profitability is also reduced.

As mentioned above, according to the PIR chart,
For point 2 obtained from actual data for the Nth year,
The points obtained from the actual data for the N + 1 fiscal year are the areas A to B.
It is possible to know the trend of the business performance of the analysis target company depending on which area is plotted. That is, based on the time-series change of the points plotted on the PIR chart, it is possible to display the information about the trend of the corporate performance by the way of changing from the point regarding one year to the point regarding the next year.

Next, the L / A chart will be described with reference to FIGS. 6 to 9 correspond to FIGS. 2 to 5, respectively. As explained in Figure 2, next year (N + 1 year)
When the points relating to P are plotted in (6, 6) of the area A, the profitability is 6, so that the profitability of the point 13 in the N + 1 year is 6 (%) as shown in FIG. It is located on the straight line 4 indicating that.
The determination of the position of the point 13 on the straight line 4 is based on the actual data. Note that point 12 in FIG. 6 is a point in the N year corresponding to point 2 in FIG. Similarly, when the points for the next fiscal year are plotted in (6, 4) of the area B as shown in FIG. 3, the point 13 has a profitability of 4 (%) as shown in FIG. It is located on the straight line 5 shown. As shown in Fig. 4, the points of the next year are (4
When plotted in 6), as shown in FIG.
3 is located on the straight line 4 showing that the profiability is 6 (%). As shown in FIG. 5, when the points of the next year are plotted in the area C (4, 4),
As shown in point 13, Profitability is 4 at point 13.
It is located on the straight line 5 indicating (%).

As described above, as shown in FIGS. 6 to 9, to know the performance trend based on the direction of change from the point 12 to the point 13 and the position of the point 13 on each profitability. You can In other words, the higher the change and the more to the left, the more preferable it is, and the better the performance is. On the contrary, the lower the change, the worse the performance.

Next, FIGS. 10 to 15 show examples of typical performance trends displayed on the PIR chart and L / A chart. In each of FIGS. 10 to 15, as an example, N
The points representing the performance for 6 years from the fiscal year N + 5 are plotted.

FIG. 10 PIR chart and FIG. 11 L / A
The chart shows the performance trends of companies in the stable period. According to this example, the investment ratio is changed in the same system, and the profitability tends to decrease. The PIR chart of FIG. 12 and the L / A chart of FIG. 13 show the performance trends of companies in the high growth period. According to this example, the profitability tends to rapidly increase with the increase in investment (increase in investment ratio). 14
The PIR chart and the L / A chart in FIG. 15 show the performance trends of companies in a state of slowing growth. According to this example, the investment ratio decreases due to the decrease in investment opportunities, and the profitability tends to decrease accordingly.

As described above, if a chart is created based on the actual data of the target company to be analyzed in each analysis chart of the PIR chart and L / A chart, the trend of the performance of the target company can be simplified. Can be clearly shown. The analysis chart according to the present invention is useful as a chart that can easily and clearly show information on the trend of the performance of a company. It is also possible to make future forecasts based on the displayed performance trends. The above-mentioned analysis chart is generally used by drawing it on a paper such as a manual, a proposal, a magazine, and an economical information magazine. Also, as a computer application system, a system equipped with software for creating and displaying each of the above analysis charts was manufactured, and actual data was input through an input device, so that each analysis chart was displayed on the screen of the display device of the system. It can also be used to display. A device that can create and display each of the above-mentioned analysis charts on the screen of such a display device can be understood as an analysis device. The numerical values on the coordinate axes of each analysis chart are given as ratios, but the present invention is not limited to this.

[0027]

As is apparent from the above description, according to the present invention, a two-dimensional coordinate system defined by coordinate axes to which a specific meaning is assigned is created based on actual data of a company to be analyzed. By plotting a plurality of points in the time series that are created and creating a chart, the trend of the business performance of the company can be shown, and the future forecast of business performance can be performed based on this business trend.

[Brief description of drawings]

FIG. 1 is a diagram showing a P.I.R. chart.

FIG. 2 is a diagram for explaining the meaning of a first change in a PIR chart.

FIG. 3 is a diagram for explaining the meaning of a second change in the PIR chart.

FIG. 4 is a diagram for explaining the meaning of a third change in the PIR chart.

FIG. 5 is a diagram for explaining the meaning of a fourth change in the PIR chart.

FIG. 6 is a diagram for explaining the meaning of a first change in the L / A chart.

FIG. 7 is a diagram for explaining the meaning of a second change in the L / A chart.

FIG. 8 is a diagram for explaining the meaning of a third change in the L / A chart.

FIG. 9 is a diagram for explaining the meaning of a fourth change in the L / A chart.

[Figure 10] PIR showing the first concrete example of performance trends
It is a figure of a chart.

[FIG. 11] L / A showing a first specific example of performance trends
It is a figure of a chart.

[Fig. 12] PIR showing the second specific example of performance trends
It is a figure of a chart.

[FIG. 13] L / A showing a second specific example regarding performance trends
It is a figure of a chart.

[Figure 14] PIR showing a third example of performance trends
It is a figure of a chart.

[FIG. 15] L / A showing a third specific example of performance trends
It is a figure of a chart.

[Explanation of symbols]

1 Descriptive material for explanation 2 Points based on actual data for N years 3 Points based on actual data for 3 N + 1 years

Claims (4)

[Claims] 1. A two-dimensional coordinate system defined by a first coordinate axis and a second coordinate axis, wherein investment is assigned to the meaning of the first coordinate axis and profitability is assigned to the meaning of the second coordinate axis, and analysis is performed. An analysis chart characterized in that a chart relating to performance trends of the analysis target is created on the coordinate system based on actual data regarding the target. 2. The analysis chart according to claim 1, wherein
The analysis chart, wherein the investment is an economic index including at least one of capital investment and R & D investment. 3. The analysis chart according to claim 1, wherein the profitability is an economic index including operating profit and depreciation. 4. An analysis target including a two-dimensional coordinate system defined by a first coordinate axis and a second coordinate axis, assigning depreciation to the meaning of the first coordinate axis, and assigning operating profit to the meaning of the second coordinate axis. An analysis chart, wherein a chart relating to the performance tendency of the analysis target is created on the coordinate system based on actual data regarding.