JPH08235246A - Method and device for analyzing profit factor - Google Patents

Abstract

PURPOSE: To provide a profit factor analysis method and device for analyzing the relation of a profit result and a fluctuation factor and the contribution degree of the fluctuation factor. CONSTITUTION: This method consists of a storage means 2 for storing the first relational expression group of a profit and a required cost, the second relational expression group of the cost and the fluctuation factor and a third relational expression group of the increase/decrease of the profit and the contribution degree of the fluctuation factor, an input means 1 for inputting the fluctuation factor, a first calculation means for calculating first cost and profit from the first information of the inputted fluctuation factor based on the first and second relation expression groups, a second calculation means for calculating second cost and profit from the second information of the inputted fluctuation factor, a third calculation means for calculating the increase/decrease of the second cost and profit to the first cost and profit and a forth calculation means for calculating the contribution degree of the fluctuation factor for contributing to the increase/decrease of the profit from the first and second information based on the third relation expression group.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a profit factor analysis method and apparatus for analyzing factors of increase / decrease in profit, and in particular, quantitatively analyzes the relationship between profit results and variable factors, and the contribution of variable factors. And a device therefor.

[0002]

BACKGROUND OF THE INVENTION In recent years, various analytical systems have appeared due to the development of computers. Especially, the system that supports the analysis of the profit structure is widely accepted by companies.
However, the system for analyzing the profit structure that is currently used is only for analyzing the relationship between costs and profits that are directly related to profits such as material costs and labor costs. For example, there was no system that correlates and analyzes factors such as working hours related to personnel costs with profits.

[0003]

DISCLOSURE OF THE INVENTION It is an object of the present invention to provide a profit factor analysis method and apparatus for quantitatively associating and analyzing the relationship between a profit result and a fluctuation factor and the contribution of the fluctuation factor to the profit result. . The above-mentioned object of the present invention is a profit factor analysis method for analyzing factors of increase / decrease in profit, and a first relational expression group of profit and sales and cost necessary to generate this profit, the cost and this cost. A storage step of storing a second relational expression group with a variation factor that influences the change factor, and a third relational expression group with an increase / decrease in profit and a contribution degree of the variation factor contributing to this increase / decrease, A first step of calculating a first cost and a first profit from the input first information of the variable factors based on the input step for inputting information and the first and second relational expression groups. A calculation step, and a second calculation step for calculating a second cost and a second profit from the second information of the input variable factors based on the first and second relational expression groups,
Second cost and second to first cost and first profit
Third calculation step for calculating increase / decrease in profit, and based on the third relational expression group, fourth contribution ratio of variable factors contributing to increase / decrease in profit from the first and second information. This is achieved by a profit factor analysis method comprising a calculation step and a display step for displaying the calculation results of the first, second, third and fourth calculation steps.

Further, there is provided a profit factor analysis device for analyzing factors of increase / decrease in profit, and a first relational expression group of profit and sales and cost necessary for producing the profit, and the cost and the cost. The second group of relational expressions with the variable factors that give the
Based on the first and second relational expression groups, storage means for storing the relational expression group of First calculating means for calculating a first cost and a first profit from
Second calculation means for calculating the second cost and the second profit from the second information of the input variable factors based on the first and second relational expression groups, and the first cost and A third calculating the increase or decrease of the second cost and the second profit with respect to the first profit
Based on the calculation means and the third relational expression group,
Fourth calculating means for calculating the degree of contribution of a variable factor contributing to increase / decrease in profit from the second information; and displaying means for displaying the calculation results of the first, second, third and fourth calculating means. It is achieved by a profit factor analysis device characterized by having.

The definition and relational expressions will be described in detail. Profit refers to operating profit or manufacturing profit, and does not take inventory changes into consideration for convenience. However, in case of profit or loss for the period,
This should be taken into consideration. The cost means a cost required to generate profit, and is composed of direct cost (cost) and indirect cost (cost).

Direct cost is the main material purchased from the outside,
Expenses for parts, products, etc., or expenses incurred by a department directly involved in production (direct department). Variable costs such as auxiliary material costs, tool / software costs, outsourcing costs, and personnel costs, equipment costs, miscellaneous costs, etc. It consists of a fixed cost of. Indirect costs are costs incurred by other line departments and indirect departments that are not directly involved in production, and the amount of such costs is allocated to each direct department at a certain ratio. Of course, the indirect department cost, like the direct department cost, consists of a breakdown of each cost item, but in general, it is handled collectively as the allocation amount of the (indirect) department cost.

The relational expression between profit and these costs is shown below. Profit = Sales-Cost = Sales- (Direct cost + Indirect cost) = Sales-Main material cost-Σ (Direct department cost) -Σ (Indirect department cost allocation amount) = Sales-Main material cost-Σ (Auxiliary material cost) + Tool / software cost + Outsourcing cost + Labor cost + Equipment cost + Miscellaneous expenses) -Σ (Indirect department cost allocation amount) Here, Σ indicates that the relevant department is aggregated by item or rod. However, since all items and all processes can be aggregated, this relational expression is
It can be applied to individual items, lots, and cumulative periods such as monthly and yearly periods.

Next, the relationship between the cost and the variable factors affecting the cost will be described. Each cost can be defined as follows as a relational expression of variable factors that affect each cost.・ Sales = Sales quantity × Unit sales price ・ Main material cost = Main material processing quantity (delivery quantity) × Purchase unit price = (Main material processing quantity / Main material practical quantity) × (Main material practical quantity / Sales quantity) × Sales quantity × Purchase unit price = (1 / yield) x Main material ratio x Sales quantity x Purchase price-Auxiliary material cost = Auxiliary material quantity (delivery or use quantity) x Purchase unit price = Processing quantity x (auxiliary material quantity / processing quantity) x purchase Unit price = ((Sales quantity-Outsourced quantity) / Yield) x Auxiliary material ratio x Purchase price-Tool / software cost = Tool / software quantity x Tool / software unit price = Processing quantity x (tool / software quantity / processing quantity) x Tool-Software unit price = ((Sales quantity-Outsourced quantity) / Yield) x Tool-Software ratio x Tool-Outsourcing cost = Ordering (accepting or paying) quantity x Ordering (payment) unit price-Personnel cost = Personnel x Wage Rate = Processing quantity x (1 / processing quantity per person) x Wage rate = (( Top quantity-outsourced quantity) / yield) x (1 / per person processing quantity) x wage rate-Facility cost = operating time x (equipment cost / operating time) = working hours x operating rate x operating time Expenses = operating hours x (various expenses / operating hours) = working hours x operating rate x operating hours This equipment cost-Indirect cost allocation cost = operating time x (indirect cost allocation cost / operating time) = working hours x operating rate × Operating time Indirect cost allocation cost The above variable factors can be further broken down into the following detailed definitions. If necessary, decomposition analysis can be performed.

-Sales volume-Outsourced quantity = Yield x Processing quantity = Yield x Operating time This processing quantity (efficiency) x Operating rate x Working hours-Operating time This processing quantity (efficiency) = (Processing quantity / Operating time) ) = (Σ lot processing quantity) / (Σ lot preparation indirect time + Σ lot processing time) = (processing quantity / lot) / ((preparation indirect time / lot) + (processing time / lot)) ・ preparation indirect time / Lot = Preparation setup time / Lot + Stop time / Lot ・ Processing time / Lot = (Processing quantity / Lot) / Processing speed Time = work waiting time + waiting time for people + accident time + breakdown time + (regular) maintenance time ・ Operating rate = operating time / working time ・ Yield = non-defective product (delivery) quantity / processed quantity How are you involved in Or, namely equation for analyzing the dolphins that degree contribute to increase or decrease the income (hereinafter, referred to as relation of the difference)
Indicates. The feature is that the increase or decrease in profit is related only by the difference or sum of each fluctuation factor.

[0010]

[Equation 1]

[0011]

[Equation 2]

In the present invention, the storage means stores the relational expression groups between the variable factors and the costs, the relational expression groups between the costs, the sales and the profits, and the relational expressions of the contribution factors of the variable factors which will be described later, which are subdivided in this way. Then, the relationship between the fluctuation factor and the profit is quantitatively analyzed using these relational expressions. Further, it is preferable that the first, second, third and fourth calculation means and the display means calculate and display for each process and cost for producing a profit.

This is because it becomes possible to perform analysis in accordance with corporate activities. Further, the profit factor analysis device stores the calculation results of the first, second, third and fourth calculating means in the second aspect.
It is preferable to have a storage means of By making it possible to read out the analysis results at any time, it can be used as a material for future management policies.

[0014]

DESCRIPTION OF THE PREFERRED EMBODIMENTS A profit factor analysis device of the present invention will be described with reference to FIGS. FIG. 1 is a block diagram of a profit factor analysis device. In FIG. 1, reference numeral 1 is a keyboard for inputting information on fluctuation factors. Reference numeral 2 denotes a first memory, which stores the above-mentioned relational expression between profit and cost, relational expression between cost and fluctuation factor, and relational expression of difference in contribution degree of fluctuation factor contributing to increase or decrease in profit. .

Reference numeral 3 denotes a CPU, which reads out the relational expression relating to the numerical values of the respective fluctuation factors input from the keyboard 1 from the memory 1, and substitutes the numerical values of the respective fluctuation factors into the read relational expression to calculate the cost and profit. To do. When the numerical value of the variable factor is changed, the relational expression of the difference is read from the memory 2 and the contribution degree (amount) of the variable factor is calculated. A second memory 4 stores the calculation result of the CPU 3 as needed.

A monitor 5 displays the calculation result of the CPU 3. Next, the operation of the apparatus configured as described above will be described with reference to the flowcharts of FIGS. First, the numerical value of each reference variable is input from the keyboard 1 for each step (step 101).

The CPU 3 reads out from the memory 2 the relational expression relating to each input variable factor (step 10).
2) Calculate the profit of each process (step 10)
3). Then, as shown in FIGS. 5 and 6, the numerical value and profit of each variable factor for each process and the total thereof are displayed on the monitor 5 (step 104) and stored in the memory 4 (step 105). Incidentally, FIG. 4 is an overall view of FIGS.

Here, consider the case where the numerical value of each variable factor is changed from the reference value and the increase or decrease in profit is analyzed. In this case, the numerical value of the changing factor to be changed is input again from the keyboard 1 (step 106). Then, the CPU 3 reads out the relational expression relating to the changed variable factor from the memory 2 (step 107), and calculates the profit for each process with the changed numerical value (step 108). Then, as shown in FIGS. 7 and 8, the numerical value and profit of each variable factor for each process and the total thereof are displayed on the monitor 5 (step 10).
9) is stored in the memory 4 (step 110).

Subsequently, the CPU 3 calculates the difference (increase / decrease value) between the reference value and the change value of the variation factor for each process (step 111), and at the same time, calculates the profit at the reference value and the profit at the change value. The difference (increase / decrease in profit) is calculated (step 112).
Then, the increase / decrease value for each process and its total are shown in FIGS.
As shown in, it is displayed on the monitor 5 (step 11
3), the result is stored in the memory 4 (step 11)
4).

Further, the CPU 3 reads the relational expression of the difference from the memory 2 (step 115), and calculates the contribution degree (contribution amount) from the reference value of the variation factor and the changed value of the variation factor (step 116). Then, as shown in FIGS. 11 and 12, the contribution degree of each of these processes and the total thereof are displayed on the monitor 5 (step 117) and stored in the memory 4 (step 118).

In this way, the profit is analyzed.
In the present embodiment, the contributions are displayed in a tabular format.
As shown in FIGS. 3 to 16, a bar graph can be displayed.

[0022]

[Effect] According to the profit factor analysis method and the apparatus thereof of the present invention, quantitative difference analysis of plans / actual results in complicated corporate activities can be performed, so that problems can be extracted and appropriate and appropriate consistency can be obtained. You can come up with a plan. Further, by analyzing the profit for each process and for each cost, the profit analysis can be performed in accordance with the management activity of the company.

[Brief description of drawings]

FIG. 1 is a block diagram of a profit factor analysis device according to an embodiment.

FIG. 2 is a flowchart of the profit factor analysis device of the present embodiment.

FIG. 3 is a flowchart of the profit factor analysis device of the present embodiment.

FIG. 4 is an overall view of a display screen of a monitor.

FIG. 5 is a partial view of FIG.

FIG. 6 is a partial view of FIG.

FIG. 7 is a partial view of FIG.

FIG. 8 is a partial view of FIG.

FIG. 9 is a partial view of FIG.

FIG. 10 is a partial view of FIG.

FIG. 11 is a partial view of FIG. 4.

FIG. 12 is a partial view of FIG.

FIG. 13 is an overall view of a display screen of another monitor.

FIG. 14 is a partial view of FIG.

FIG. 15 is a partial view of FIG.

FIG. 16 is a partial view of FIG.

[Explanation of symbols]

 1 keyboard 2 memory 3 CPU 4 memory 5 monitor

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[Submission date] June 16, 1995

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Claims (4)

[Claims] 1. A profit factor analysis method for analyzing factors of increase / decrease in profit, comprising a first relational expression group of profit and sales and cost necessary to generate the profit, and the cost and the cost. A storage step of storing a second relational expression group with a fluctuation factor that gives a profit and a third relational expression group with a change in profit and a contribution degree of the fluctuation factor contributing to this increase or decrease; An input step for inputting, and a first calculating step for calculating the first cost and the first profit from the first information of the input variable factors based on the first and second relational expression groups. And a second calculation step of calculating a second cost and a second profit from the second information of the input variable factors, based on the first and second relational expression groups, Second cost and second to cost and first profit
A third calculation step of calculating increase / decrease in profit, and a fourth calculation step based on the third relational expression group, based on the first and second information, a contribution factor of a variable factor contributing to increase / decrease in profit.
And a display step for displaying the calculation results of the first, second, third and fourth calculation steps, the profit factor analysis method. 2. A profit factor analyzer for analyzing factors of increase / decrease in profit, comprising: a first relational expression group of profit and sales and cost necessary to generate the profit, and the cost and the cost. And a storage means for storing a second relational expression group with a variation factor that gives a profit, and a third relational expression group with a change in profit and a contribution degree of the variation factor that contributes to the increase and decrease. Input means for inputting, and first calculating means for calculating the first cost and the first profit from the first information of the input variable factors based on the first and second relational expression groups. A second calculation means for calculating the second cost and the second profit from the second information of the input variable factors based on the first and second relational expression groups; Second cost and second to cost and first profit
Third calculating means for calculating increase / decrease in profit, and fourth calculation means for calculating the degree of contribution of a variable factor contributing to increase / decrease in profit from the first and second information, based on the third relational expression group.
And a display means for displaying the calculation results of the first, second, third and fourth calculation means. 3. The first, second, third and fourth calculating means calculates for each process and cost for producing a profit, and the result is displayed by the display means. Profit factor analyzer. 4. The profit factor analysis device according to claim 2, further comprising a second storage means for storing the calculation results of the first, second, third and fourth calculation means. .