JPH11282925A - Business scheme planning device, and computer readable storage medium recorded with business scheme planning program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To overwrite expectation data, to cancel the overwritten expectation data if necessary and to restore an initially set calculation formula. SOLUTION: This device is provided with a calculation means 1 in a spread sheet shape constituted of a cell for storing an optional calculation formula, thus performing various calculations by using it, displaying data to be the calculated result, storing the data by writing optional data and displaying the data, a data write means 2 for writing the data on an optional cell, a calculation formula storage means 3 for storing a prescribed calculation formula, a calculation formula copying means 4 for copying the calculation formula stored in the calculation formula storage means 3 and writing it in the cell at a prescribed position and a cell specifying means 5 for specifying the optional cell. Then, in the case that the cell specified by the cell specifying means 5 is present, the optional data are written on the cell by the data write means 2, and in the case that the cell specified by the cell specifying means 5 is present, the prescribed calculation formula is copied on the cell by the calculation formula copying means 4.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a business plan formulation device and a computer readable recording medium recording a business plan formulation program.

[0002]

2. Description of the Related Art Utilizing the high computing power of a computer, a cash flow statement is prepared based on financial statements such as a balance sheet and a profit and loss statement, and a business plan of a target corporation or the like is formulated or simulated. There is a proposed configuration.

[0003] These general configurations are usually used to plan past performance data in the balance sheet and income statement, as well as in the future balance sheet and income statement (expected balance sheet and expected income statement). Conditions and tables (preconditions,
Investment / sale plan, depreciation plan, financing / operation plan, sales recovery plan, purchase payment plan, etc.), and automatically calculate the expected balance sheet and the expected profit / loss statement. Things. In some cases, future cash balances are calculated from these expected balance sheets and expected profit and loss statements to create an expected cash flow sheet.

FIG. 15 is a diagram showing the input of past actual data of the balance sheet and the income statement and the plan values.
It shows an outline of a processing flow for preparing an expected balance sheet, an expected income statement, and an expected cash flow statement.
According to the figure, past performance data in the balance sheet and income statement, as well as plans such as assumptions, investment / sale plans, depreciation plans, financing / operation plans, sales recovery plans, purchase payment plans, etc. (Processing flow) by inputting a value (some of the plan values, such as the effective tax rate, may be prepared as offsets) (calculation of the expected balance sheet and expected profit and loss based on the formulas prepared in advance) Calculates the document automatically (plan completion, processing flow). Then, an expected cash flow sheet is automatically created from the expected balance sheet and the expected income statement (processing flow). Based on these financial statements, a business analysis table is further prepared (processing flow).

[0005]

In these configurations, in order to obtain an expected balance sheet and an expected profit and loss statement, a stacking plan, which is a processing flow of →, is always executed. When revising the plan by correcting or changing the forecast data in the profit and loss statement, it was necessary to return to the processing flow and rebuild the plan. This is because, when the prediction data is overwritten, it becomes impossible to return to the original prediction data based on the calculation formula incorporated in advance. That is, in order to automatically calculate the expected balance sheet and the expected profit and loss statement, a spreadsheet-type calculation structure is usually used, and each spreadsheet-type cell has a calculation formula for obtaining the expected data. If it is built in advance and the forecast data obtained by this formula is cancelled and the forecast data considered by the user is overwritten, the above formula is also canceled, and once overwritten by the user, the initial setting is restored. This is because the original formula cannot be restored.

[0006] For this reason, the area where correction and change can be performed is limited only to the plan value input area, and it becomes impossible for the user to flexibly change and change the business plan for various items from various aspects. Become. In other words,
The balance sheet and profit and loss statement only show the results of the calculations accumulated from the tables storing various plan values, cancel the forecast data in these financial statements, It will not be possible to freely modify or change the business plan, such as overwriting or undoing the business plan.

On the other hand, in the conventional system described above, the annual plan of the expected balance sheet and the expected profit and loss statement is a buildup of the monthly plan, and the annual plan cannot be formulated without the monthly plan. there were. Therefore, the user has to input a monthly plan, which is very troublesome, and the system is hardly used for formulating a business plan.

[0008] The present invention has been made in view of the above-mentioned problems of the prior art.
Forecast data can be overwritten, and in some cases, the overwritten forecast data can also be canceled and the default calculation formula can be restored, so that the user can enter the business plan for various items from various aspects. Correction
The present invention proposes a configuration in which a change can be made flexibly. The second object of the present application is to make it possible to formulate the annual plan and the monthly plan of the expected balance sheet and the expected profit and loss statement independently, or to formulate them in a linked manner.
The present invention proposes a configuration in which a plan can be formulated according to user needs.

[0009]

Therefore, the configuration of the business plan formulation device according to claim 1 is intended for a spreadsheet type configuration, and the specific configuration is to store an arbitrary calculation formula and A spreadsheet-like calculation means for performing various calculations using the calculation result, displaying data resulting from the calculation, storing the data by writing arbitrary data, and displaying the data. A data writing unit for writing data on an arbitrary cell, a calculation formula storage unit for storing a predetermined calculation formula, and a calculation formula copy for copying the calculation formula stored in the calculation formula storage unit and writing the calculated formula in a cell at a predetermined position And a cell designating means for designating an arbitrary cell. When there is a cell designated by the cell designating means, an arbitrary data is written on the cell by the data writing means. It is basically characterized in that to be able to write.

In the above configuration, the same calculation formula as that stored in the calculation formula storage means is stored in advance in a cell at a predetermined position of the calculation means. Then, according to a user's instruction, data (data of the balance sheet and financial statements of the income statement,
And the plan value calculation basic data). The data written on the cell includes data prepared by default, such as an effective tax rate. The calculation means displays data such as expected data, which is the calculation result, in another cell which performs a calculation using the calculation formula stored therein while citing the information of the cell storing the data. I do. When changing the displayed calculation result data to a different one, the user specifies an arbitrary cell by the cell specifying means. Then, desired data is written on the cell by the data writing means. As a result, the calculation formula stored therein is canceled, and the data can be overwritten. At that time, if there is another cell to calculate by referring to the data of the overwritten cell, recalculation is performed by the calculating means at the same time, and the data as the calculation result is displayed in the other cell. .

[0011] The configuration of the business plan formulation device according to claim 2 is also directed to a spreadsheet type configuration, and the specific configuration is to store an arbitrary formula and perform various calculations using the formula. Performing the calculation, displaying the data that is the result of the calculation, and storing the data by writing arbitrary data, and a spreadsheet-like calculation means including cells for displaying the data, and an arbitrary cell. A data writing unit for writing data; a calculation formula storage unit for storing a predetermined calculation formula; a calculation formula copying unit for copying the calculation formula stored in the calculation formula storage unit and writing the calculated formula in a cell at a predetermined position; And a cell designating means for designating, when there is a cell designated by the cell designating means,
The data writing means allows arbitrary data to be written on the cell, and when there is a cell designated by the cell designating means, a predetermined formula is written on the cell by the formula copying means. It is characterized in that it can be copied.

The above configuration has a configuration substantially similar to that of the first aspect. However, after data is overwritten, the original calculation formula stored in the overwritten cell is restored. In that case, the processing is performed as follows. That is, when changing the displayed overwriting data to the original calculation formula, the user specifies an arbitrary cell by the cell specifying means. Then, the original calculation formula is copied onto the cell by the calculation formula copying means. As a result, the data stored there is canceled, and the original calculation formula can be restored. At that time, if there is another cell that performs the calculation by citing the data that is the calculation result of the cell where the original formula was restored, the calculation means recalculates the data at the same time, and the data that is the calculation result is Is displayed in this other cell.

[0013] The configuration of the business plan formulation device according to claim 3 is also directed to a spreadsheet type configuration, and the specific configuration is to store an arbitrary formula and perform various calculations using the formula. Performing the calculation, displaying the data as a calculation result, storing the data by writing arbitrary data, and a spreadsheet-like calculation means composed of cells for displaying the data; A data writing unit for writing data; a calculation formula storage unit for storing a predetermined calculation formula; a calculation formula copying unit for copying the calculation formula stored in the calculation formula storage unit and writing the calculated formula in a cell at a predetermined position; And a cell designating means for designating, when there is a cell designated by the cell designating means,
The data writing means enables arbitrary data to be written on the cell, and when there is a cell designated by the cell designating means, a prescribed formula is written on all cells by the formula copying means. It is characterized in that each can be copied.

The above configuration is substantially the same as the configuration of the second aspect. After the data is overwritten, the original calculation formula for the overwritten cell is restored, but only the specific calculation formula is used. Instead of restoring, all formulas are restored regardless of whether or not they have been overwritten. That is, after an arbitrary cell is designated by the cell designating means, all the corresponding formulas are copied on all the cells by the formula copying means. As a result, the data stored there is canceled, and the original calculation formula can be restored.

According to a fourth aspect of the present invention, there is provided a business plan formulating apparatus comprising: data input means for inputting balance sheet data, financial statement data of a profit and loss statement, and basic data for calculating plan values; and data input means. Actual data storage means for storing the past actual data of the balance sheet and the income statement; basic data storage means for storing the plan value calculation basic data input by the data input means; And / or formulas for calculating the expected data in the expected balance sheet and the expected profit and loss statement based on the actual data in the income statement and the basic data for calculating the plan value, and Based on each forecast data, the formulas for calculating each forecast data in the forecast cash flow statement are calculated using the forecast balance sheet, the expected profit and loss statement, A calculation formula storage means for storing with the given key data on the virtual table to specify key,
The calculation formula corresponding to the designated key data on the virtual table is read out from the calculation formula storage means, and the actual data of the balance sheet and / or the actual data of the profit and loss statement to be input into the calculation formula and the calculation of the plan value are calculated. First calculating means for reading the basic data from the actual data storing means and the basic data storing means, inputting the read data into the above-mentioned formula, and calculating each expected data of the expected balance sheet and the expected profit and loss statement; A second calculating means for calculating the expected data of the expected cash flow statement based on each of the expected data of the calculated expected balance sheet and the expected profit and loss statement, and a method of calculating the calculated expected balance sheet and the expected profit and loss statement. Each forecast data and each forecast data in the forecast cash flow table are converted into the expected balance sheet and the expected profit and loss statement corresponding to the designated key data on the virtual table and the forecast cash flow statement. A display device to be displayed at a display position, data specifying means for specifying specified data displayed on the display device to obtain specified key data on a virtual table corresponding to the display position, and data specifying means for obtaining the specified key data Based on the specified key data, the corresponding formula already read on the virtual table is canceled, and the data overwritten by the data inputting means is overwritten by the data overwriting means, and the data overwritten by the data overwriting means is overwritten by the data inputting means. And a recalculation instructing means for causing the second calculating means to recalculate the forecast data.

The above configuration is intended for a configuration of a general-purpose business plan formulation device that can be used in addition to a spreadsheet calculation configuration. After the device configuration is operated, the data input means inputs the data of the balance sheet and the financial statements of the profit and loss statement and the basic data for calculating the plan value. Are stored, and the plan value calculation basic data is stored in the basic data storage means. Then, the first calculating means reads out the calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means, and also records the actual data and / or profit and loss of the balance sheet to be input into the calculating formula. Read the actual data of the certificate and the basic value calculation basic data from the actual data storage means and the basic data storage means,
By inputting into the above-mentioned formula, the respective forecast data of the expected balance sheet and the expected profit and loss statement are calculated. Also the second
Calculates the expected data of the expected cash flow table based on the calculated expected balance sheet and the expected profit and loss statement. The display device compares the calculated forecast data of the expected balance sheet and the expected profit and loss statement and the respective forecast data of the expected cash flow statement with the expected balance sheet and the expected profit and loss statement corresponding to the designated key data on the virtual table. In addition, it is displayed at a predetermined display position of the expected cash flow table. In this configuration, by specifying the predetermined data displayed on the display device by the data specifying unit, the specified key data on the virtual table corresponding to the display position is obtained,
The data overwriting means cancels the corresponding calculation formula already read on the virtual table based on the designated key data, and overwrites the data input by the data input means. Then, the recalculation instructing means causes the second calculating means to recalculate the expected data based on the overwritten data. This makes it possible for the first time to overwrite forecast data.

The structure of the business plan formulation device according to claim 5 is a data input means for inputting data of a balance sheet and a financial statement of a profit and loss statement and basic data for calculating plan values, and a balance input and output by the data input means. A result data storage means for storing each past result data of the comparison table and the income statement;
Basic data storage means for storing the plan value calculation basic data input by the data input means, and the expected balance sheet based on the balance sheet actual data and / or the income statement actual data and the plan value calculation basic data. The formulas for calculating each forecast data in the expected balance sheet and the expected profit and loss statement and the formulas for calculating each forecast data in the expected cash flow statement based on the respective forecast data in the expected balance sheet and the expected profit and loss statement are as follows: Calculation formula storage means for storing together with designated key data on a virtual table using each item and period of the expected balance sheet, expected profit and loss statement, and expected cash flow table as designated keys, and a designated key on the virtual table from the calculated formula storage means The calculation formula corresponding to the data is read out, and the actual data of the balance sheet and / or the actual data of the profit and loss statement and the plan value to be input to the calculation formula are read. First calculating means for reading out the basic data from the actual data storing means and the basic data storing means, inputting the read out basic data into the above-mentioned calculation formula, and calculating each expected data of the expected balance sheet and the expected profit and loss statement And calculating the expected data of the expected cash flow statement based on the calculated expected balance sheet and the expected profit and loss statement.
And the calculated forecast data in the balance sheet and profit and loss statement and each forecast data in the cash flow statement are converted into the expected balance sheet, the expected profit and loss statement and the forecast corresponding to the designated key data on the virtual table. A display device to be displayed at a predetermined display position of the cash flow table; data specifying means for obtaining specified key data on a virtual table corresponding to the display position by specifying predetermined data displayed on the display device; Data overwriting means for canceling the corresponding calculation formula already read on the virtual table based on the designated key data obtained by the designating means and overwriting the data inputted by the data input means; First recalculation instructing means for causing second calculating means to recalculate predicted data based on the data overwritten by Means for canceling overwrite data on the virtual table specified based on the specified key data obtained by the means, and rereading the corresponding calculation formula from the calculation formula storage means based on the specified key data. The first calculating means and / or the second calculating means based on the calculating means and the calculating formula reread by the specific calculating formula rereading means.
Is provided with second recalculation instructing means for causing the calculation means to recalculate the expected data.

The above configuration is substantially the same as the configuration of the fourth aspect (the recalculation instructing means is the first recalculation instructing means). There is further a configuration of the indicating means. Then, after the prediction data is overwritten, the original calculation formula in the overwritten portion is restored, in which case the following processing is performed. That is, when the data designating unit instructs to cancel the overwrite data on the virtual table, the specific calculation formula rereading unit cancels the overwrite data on the virtual table, and based on the designated key data, The corresponding calculation formula is reloaded from the calculation formula storage means. Then, the second recalculation instructing means causes the first calculating means and / or the second calculating means to recalculate the forecast data based on the reread calculation formula. As a result, the original calculation formula in the overwritten portion can be restored, and the prediction data initially calculated by the calculation formula of the initial setting can be returned.

[0019] The structure of the business plan formulation device according to claim 6 is a data input means for inputting data of a balance sheet and a financial statement of a profit and loss statement and basic data for calculating plan values, and a balance input and output by the data input means. A result data storage means for storing each past result data of the comparison table and the income statement;
Basic data storage means for storing the plan value calculation basic data input by the data input means, and the expected balance sheet based on the balance sheet actual data and / or the income statement actual data and the plan value calculation basic data. The formulas for calculating each forecast data in the expected balance sheet and the expected profit and loss statement and the formulas for calculating each forecast data in the expected cash flow statement based on the respective forecast data in the expected balance sheet and the expected profit and loss statement are as follows: Calculation formula storage means for storing together with designated key data on a virtual table using each item and period of the expected balance sheet, expected profit and loss statement, and expected cash flow table as designated keys, and a designated key on the virtual table from the calculated formula storage means The calculation formula corresponding to the data is read out, and the actual data of the balance sheet and / or the actual data of the profit and loss statement and the plan value to be input to the calculation formula are read. First calculating means for reading out the basic data from the actual data storing means and the basic data storing means, inputting the read out basic data into the above-mentioned calculation formula, and calculating each expected data of the expected balance sheet and the expected profit and loss statement And calculating the expected data of the expected cash flow statement based on the calculated expected balance sheet and the expected profit and loss statement.
And the calculated forecast data in the balance sheet and profit and loss statement and each forecast data in the cash flow statement are converted into the expected balance sheet, the expected profit and loss statement and the forecast corresponding to the designated key data on the virtual table. A display device to be displayed at a predetermined display position of the cash flow table; data specifying means for obtaining specified key data on a virtual table corresponding to the display position by specifying predetermined data displayed on the display device; Data overwriting means for canceling the corresponding calculation formula already read on the virtual table based on the designated key data obtained by the designating means and overwriting the data inputted by the data input means; First recalculation instructing means for causing second calculating means to recalculate predicted data based on the data overwritten by Means for re-reading all formulas for canceling overwrite data on the virtual table specified based on the designated key data obtained by the means and for re-reading all formulas from the formula storage means; A second recalculation instructing means for causing the first calculating means and / or the second calculating means to recalculate the forecast data based on all the calculation expressions reread by the means. .

The above configuration is substantially the same as the configuration of the fifth aspect. After overwriting the forecast data, the original calculation formula in the overwritten portion is restored, but the specific calculation formula is read again. Instead of the means, a means for re-reading all the formulas is used. That is, when the data designating unit instructs to cancel the overwrite data on the virtual table,
The overwriting data on the virtual table is cancelled, and all calculation formulas are read again from the calculation formula storage means. Then, the second recalculation instructing means causes the first calculating means and / or the second calculating means to recalculate all forecast data based on the reread calculation formula. As a result, the original formula in the overwritten part is restored,
It is possible to return to the prediction data calculated first by the calculation formula of the initial setting.

In the above three configurations, the target of the recalculation instruction by the recalculation instructing means or the first recalculation instructing means is the expected data of the expected cash flow table recalculated by the second calculating means. However, according to the configuration of claim 7, specific forecast data of the expected cash flow chart (here, as described later, investment management or short-term borrowings by securities determined according to certain rules when there is an aya in the expected cash flow chart) Securities or short-term borrowings in the case of procurement by the Company) together with the actual data on the balance sheet, the actual data on the profit and loss statement, and the basic data for calculating the plan value, and re-examine the forecast data on the expected balance sheet and the expected profit and loss statement again. It is configured to calculate. That is, the above-mentioned specific forecast data of the forecast cash flow table calculated by the second calculating means is read out as the base data for the calculation read out by the first calculating means, and read out from the calculating formula storing means. By inputting into the above-mentioned calculation formula, the respective forecast data of the expected balance sheet and the expected profit and loss statement are recalculated, and the recalculation instructing means performs the first calculation based on the data overwritten by the data overwriting means. It is characterized in that the calculating means and the second calculating means recalculate the forecast data. this is,
When the expected balance sheet, the expected profit and loss statement, and the expected cash flow statement are calculated, the unbalance (Aya) in the future operation and procurement of funds is calculated from these statements, and there is a surplus of funds. For example, if there is a shortage of funds, if there is a shortage of funds, for example, if there is a shortage of funds, a rule is determined. This is because it is intended to make it possible to perform a simulation of linking a reference table, an expected income statement and an expected cash flow table).

On the other hand, the structure of the business plan formulating device according to claim 8 is inputted by data input means for inputting data of financial statements of a balance sheet and an income statement and basic data for calculating plan values, and data input means. Data storage means for storing the past actual data of the balance sheet and the income statement, basic data storage means for storing the plan value calculation basic data inputted by the data input means, and the actual data of the balance sheet And / or formulas for calculating the expected data in the expected balance sheet and the expected profit and loss statement based on the actual data in the income statement and the basic data for calculating the plan value, and the expected balance sheet and the expected profit and loss statement Each of the formulas for calculating each forecast data in the expected cash flow statement based on the forecast data in A calculation formula storage means for storing with the given key data on the virtual table that between the specified key,
The calculation formula corresponding to the designated key data on the virtual table is read out from the calculation formula storage means, and the actual data of the balance sheet and / or the actual data of the profit and loss statement to be input into the calculation formula and the calculation of the plan value are calculated. First calculating means for reading the basic data from the actual data storing means and the basic data storing means, inputting the read data into the above-mentioned formula, and calculating each expected data of the expected balance sheet and the expected profit and loss statement; A second calculating means for calculating the expected data of the expected cash flow statement based on each of the expected data of the calculated expected balance sheet and the expected profit and loss statement, and a method of calculating the calculated expected balance sheet and the expected profit and loss statement. Each forecast data and each forecast data in the forecast cash flow table are converted into the expected balance sheet and the expected profit and loss statement corresponding to the designated key data on the virtual table and the forecast cash flow statement. A display device to be displayed at the display position, an annual / monthly change instructing means for instructing a monthly or yearly change, and calculating each data of monthly total or year-end balance of at least N planned years or these data A monthly data storage means for storing a calculation formula to be calculated, and an expected balance sheet and an expected profit and loss statement read from the calculation formula storage means when a monthly change instruction is issued by an annual monthly change instruction means. By canceling each formula for calculating the forecast data for the planned N years, and reading out the data of the monthly total for the planned N years or the year-end balance from the monthly data storage means,
Alternatively, by reading the formulas for calculating these data and obtaining the calculation results, the forecast balance sheet and the expected profit and loss statement are used as forecast data for the planned N years, and the annual change is performed by the annual monthly change instruction means. When instructed, cancel the planned balance sheet and the expected profit and loss statement, the monthly data for the planned N years, and the year-end balance data, and calculate the expected balance sheet and the expected profit and loss from the formula storage means. Means for reading out the calculation formulas for calculating the forecast data for at least the planned N years of the statement and obtaining the calculation results, thereby making the forecast balance sheet and the expected profit and loss statement the data to be the forecast data for the planned N years. It is characterized by.

In the above configuration, when a monthly change instruction is issued by the annual monthly change instruction means, the data replacement means reads the expected balance sheet and the expected profit and loss statement read from the calculation formula storage means. Cancel each formula for calculating the forecast data for the planned N years (where N is an arbitrary integer, the same applies hereinafter), and use the monthly data storage means to store the monthly total for the planned N years or the data for the year-end balance By reading the data (or obtaining the calculation result by reading the calculation formula for calculating these data), the data is used as the expected data for the planned N years of the expected balance sheet and the expected profit and loss statement. Conversely, when an annual change instruction is issued by the annual monthly change instruction means, the data replacement means uses the estimated total balance of the monthly data or the year-end balance of the planned balance sheet and the expected income statement for the planned N years. By canceling each data, reading out each calculation formula for calculating the expected data of at least the planned N years of the expected balance sheet and the expected profit and loss statement from the calculation formula storage means and obtaining the calculation results, the expected balance sheet and the expected balance sheet are obtained. This is the forecast data for the planned N years of the income statement. With such a structure, the annual plan and monthly plan of the expected balance sheet and the expected profit and loss statement can be individually formulated or linked, and can be formulated according to the needs of the user. Planning becomes possible.

Further, as means for solving the above-mentioned problems, general-purpose computers (so-called mainframes, supercomputers, minicomputers, office computers, workstations, personal computers, etc.) having a display device, an input device, a control device, a storage device, etc. The present invention discloses a computer-readable recording medium that stores a business plan formulation program that can be executed by a computer.

That is, the configuration of claim 9 corresponds to the configuration of claim 1, and as a specific configuration, a computer stores various calculation formulas and performs various calculations using the formulas. While displaying the data as the calculation result, the data is stored by writing arbitrary data, and a spreadsheet-like calculation means composed of cells for displaying the data, and the data is stored on any cell. Data writing means to be written, calculation formula storage means for storing a predetermined calculation formula, calculation formula copying means for copying the calculation formula stored in the calculation formula storage means and writing it into a cell at a predetermined position, and designating an arbitrary cell If there is a cell specified by the cell specifying means,
This is a configuration of a recording medium that stores a business plan formulation program that enables arbitrary data to be written on the cell by the data writing unit.

The structure of claim 10 corresponds to the structure of claim 2, and as a concrete structure, the computer stores various calculation formulas, performs various calculations using the formulas, and executes the calculations. In addition to displaying the data as the calculation result, storing the data by writing arbitrary data, and writing data on an arbitrary cell, and a spreadsheet-like calculation means including cells for displaying the data. Data writing means, calculation formula storage means for storing a predetermined calculation formula, calculation formula copying means for copying the calculation formula stored in the calculation formula storage means and writing it into a cell at a predetermined position, and designating an arbitrary cell Cell designation means, and when there is a cell designated by the cell designation means, allows the data writing means to write arbitrary data on the cell. In both cases, when there is a cell designated by the cell designating means, the calculation formula copying means has a configuration of a recording medium on which a business plan formulation program is recorded so that a predetermined formula can be copied on the cell. is there.

The configuration of claim 11 corresponds to the configuration of claim 3, and as a specific configuration, a computer stores various calculation formulas, performs various calculations using the formulas, and executes the calculations. In addition to displaying data as a calculation result, writing arbitrary data to store the data, and writing data in a spreadsheet-like calculation means including cells for displaying the data, and arbitrary cells Data writing means, calculation formula storage means for storing a predetermined calculation formula, calculation formula copying means for copying the calculation formula stored in the calculation formula storage means and writing it into a cell at a predetermined position, and designating an arbitrary cell Cell designation means, and when there is a cell designated by the cell designation means, allows the data writing means to write arbitrary data on the cell. In both cases, when there is a cell designated by the cell designating means, a configuration of a recording medium recording a business plan formulation program which enables a prescribed formula to be copied onto all cells by the formula copying means when there is a cell designated by the cell formulating means. It is.

The structure of claim 12 corresponds to the structure of claim 4, and as a concrete structure, a computer is used to input data of a balance sheet and financial statements of a profit and loss statement and basic data for calculating plan values. Data input means, actual data storage means for storing the past actual data of the balance sheet and the income statement input by the data input means, and plan value calculation basic data input by the data input means. Each calculation for calculating each expected data of the expected balance sheet and the expected profit and loss statement based on the basic data storage means, the actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data for calculating the plan value Based on the formulas and the forecast data on the expected balance sheet and the expected profit and loss statement, the formulas for calculating the forecast data on the expected cash flow Calculation formula storage means for storing together with the designated key data on the virtual table using the statement of profit and each item and period of the expected cash flow table as the designated key, and the calculation formula corresponding to the designated key data on the virtual table from the calculated formula storage means And read out the actual data of the balance sheet and / or the actual data of the profit and loss statement and the plan value calculation basic data to be input into the calculation formula from the actual data storage means and the basic data storage means, A first calculating means for inputting into the above-mentioned read-out formula and calculating each expected data of the expected balance sheet and the expected profit and loss statement, and each expected data of the calculated expected balance sheet and the expected profit and loss statement A second calculation means for calculating the expected data of the expected cash flow statement based on the estimated data of the expected balance sheet and the expected profit and loss statement; A display device for displaying each forecast data of the forecast table in a predetermined display position of the forecast balance sheet and the expected profit and loss statement corresponding to the designated key data on the virtual table and the forecast funding table; By specifying the data, the data specifying means for obtaining the specified key data on the virtual table corresponding to the display position, and the data already read out on the virtual table based on the specified key data obtained by the data specifying means. The corresponding calculation formula is canceled, and the second calculation means recalculates the expected data based on the data overwritten by the data overwriting means for overwriting the data inputted by the data input means and the data overwritten by the data overwriting means. This is a configuration of a recording medium that records a business plan formulation program that functions as recalculation instruction means to be performed.

The structure of claim 13 corresponds to the structure of claim 5.
Data input means for inputting financial statement data of balance sheet and income statement and basic data for calculation of plan value, and store past actual data of balance sheet and income statement input by data input means Actual data storage means, basic data storage means for storing plan value calculation basic data input by the data input means, and balance sheet actual data and / or profit and loss statement actual data and plan value calculation basic data. As a basis, based on each formula to calculate each forecast data in the expected balance sheet and the expected profit and loss statement, and based on each forecast data in the expected balance sheet and the expected profit and loss statement,
Each formula to calculate each forecast data of the forecast cash flow table is
Calculation formula storage means for storing together with designated key data on a virtual table using each item and period of the expected balance sheet, expected profit and loss statement, and expected cash flow table as designated keys, and a designated key on the virtual table from the calculated formula storage means A calculation formula corresponding to the data is read out, and the actual data of the balance sheet and / or the actual data of the profit and loss statement to be input to the calculation formula and the basic data of the plan value calculation are stored in the actual data storage means and the basic data. First calculating means for reading out from the storage means, inputting the read-out formula to each of the above-mentioned formulas, and calculating each forecast data of the expected balance sheet and the expected profit and loss statement;
A second calculating means for calculating the expected data of the expected cash flow sheet based on the respective expected data of the calculated expected balance sheet and the expected profit and loss statement; and the respective expected data of the calculated balance sheet and the profit and loss statement And a display device for displaying each forecast data of the cash flow table at a predetermined display position of the expected balance sheet and the expected profit / loss statement and the expected cash flow table corresponding to the designated key data on the virtual table; and a display device. By designating the specified data, the designated key data on the virtual table corresponding to the display position is obtained, and the data is already read out on the virtual table based on the designated key data obtained by the data designating means. Data overwriting means for canceling the corresponding calculation formula and overwriting the data inputted by the data input means, and overwriting by the data overwriting means First recalculation instructing means for causing the second calculating means to recalculate the expected data based on the obtained data, and overwriting on the virtual table specified based on the specified key data obtained by the data specifying means. Based on the specified formula data re-reading means for canceling the data and re-reading the corresponding calculation formula from the calculation formula storage means based on the designated key data, based on the calculation formula re-read by the specific calculation formula re-reading means. , A first medium calculating means and / or a second medium calculating means for causing the first calculating means and / or the second calculating means to recalculate the forecast data.

The structure of claim 14 corresponds to the structure of claim 6, and as a concrete structure, a computer is used to input data of balance sheets and financial statements of a profit and loss statement and basic data for calculating plan values. Data input means, actual data storage means for storing the past actual data of the balance sheet and the income statement input by the data input means, and plan value calculation basic data input by the data input means. Each calculation for calculating each expected data of the expected balance sheet and the expected profit and loss statement based on the basic data storage means, the actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data for calculating the plan value Based on the formulas and the forecast data on the expected balance sheet and the expected profit and loss statement, the formulas for calculating the forecast data on the expected cash flow Calculation formula storage means for storing together with the designated key data on the virtual table using the statement of profit and each item and period of the expected cash flow table as the designated key, and the calculation formula corresponding to the designated key data on the virtual table from the calculated formula storage means And read out the actual data of the balance sheet and / or the actual data of the profit and loss statement and the plan value calculation basic data to be input into the calculation formula from the actual data storage means and the basic data storage means, A first calculating means for inputting into the above-mentioned read-out formula and calculating each expected data of the expected balance sheet and the expected profit and loss statement, and each expected data of the calculated expected balance sheet and the expected profit and loss statement A second calculation means for calculating the expected data of the expected cash flow table, based on the calculated cash balance sheet and the income statement, and Device that displays the virtual data at a predetermined display position of the expected balance sheet, the expected profit and loss statement, and the expected cash flow table corresponding to the designated key data on the virtual table, and specifies the predetermined data displayed on the display device Then, based on the designated key data obtained by the data designating unit and the designated key data obtained on the virtual table corresponding to the display position, the corresponding calculation already read out on the virtual table is performed. A data overwriting means for canceling the expression and overwriting the data inputted by the data input means; and a first calculating means for causing the second calculating means to recalculate the expected data based on the data overwritten by the data overwriting means. Cancel the overwrite data on the virtual table specified based on the specified key data obtained by the recalculation instructing means and the data specifying means And a first calculation unit and / or a first calculation unit based on all the calculation formulas reread by the all calculation formula reloading unit, which reads all the calculation formulas from the calculation formula storage unit. This is a configuration of a recording medium that records a business plan formulation program that functions as second recalculation instructing means for causing second calculating means to recalculate forecast data.

The structure of claim 15 corresponds to the structure of claim 7, and the concrete structure is the first structure according to claim 12, 13, or 14. The specific forecast data of the expected cash flow table calculated by the second calculating means is read as the basic data of the calculation read by the calculating means, and the above-mentioned calculation formula read from the calculation formula storing means is read out. And recalculating the respective forecast data of the expected balance sheet and the expected profit and loss statement, and the recalculation instructing means performs the first calculating means and the second calculating means based on the data overwritten by the data overwriting means. It is characterized in that the calculating means recalculates the expected data.

The structure of claim 16 corresponds to the structure of claim 8, and as a concrete structure, a computer is used to input data of a balance sheet and financial statements of a profit and loss statement and basic data for calculating plan values. Data input means, actual data storage means for storing the past actual data of the balance sheet and the income statement inputted by the data input means, and plan value calculation basic data inputted by the data input means. Each calculation for calculating each expected data of the expected balance sheet and the expected profit and loss statement based on the basic data storage means, the actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data for calculating the plan value Based on the formulas and the forecast data on the expected balance sheet and the expected profit and loss statement, the formulas for calculating the forecast data on the expected cash flow Calculation formula storage means for storing together with the designated key data on the virtual table using the statement of profit and each item and period of the expected cash flow table as the designated key, and the calculation formula corresponding to the designated key data on the virtual table from the calculated formula storage means And read out the actual data of the balance sheet and / or the actual data of the profit and loss statement and the plan value calculation basic data to be input into the calculation formula from the actual data storage means and the basic data storage means, A first calculating means for inputting into the above-mentioned read-out formula and calculating each expected data of the expected balance sheet and the expected profit and loss statement, and each expected data of the calculated expected balance sheet and the expected profit and loss statement A second calculation means for calculating the expected data of the expected cash flow statement based on the estimated data of the expected balance sheet and the expected profit and loss statement; A display device for displaying each forecast data of the forecast table in a predetermined display position of the forecast balance sheet and the forecast profit / loss statement corresponding to the designated key data on the virtual table and the forecast funding table; Monthly and monthly change instructing means for instructing, monthly data storing means for storing each data of monthly total or year-end balance of at least planned N years or a formula for calculating these data; When there is a monthly change instruction by the next change instruction means, each formula for calculating the forecast N-year forecast data of the expected balance sheet and the expected profit and loss statement read from the formula storage means is canceled. , Reading out the data of the monthly total or the year-end balance of the planned N years from the monthly data storage means, or reading out the calculation formula for calculating these data to obtain the calculation result The forecast balance sheet and the expected profit and loss statement will be used as forecast data for the planned N years, and if an annual change instruction is issued by the annual monthly change instruction means, the expected balance sheet and the expected income statement Of the monthly data for the planned N years or the data of the balance at the end of the year, and the formulas for calculating the forecast data of at least the planned N years of the expected balance sheet and the expected profit and loss statement from the formula storage means. This is a configuration of a recording medium that records a business plan formulation program that functions as data replacement means for reading out the expected balance sheet and the expected profit and loss statement for the plan N years by obtaining the calculation results.

With such a configuration of the recording medium, the recording medium can be easily distributed and sold as a software product. In addition, by using this software using existing hardware resources, the device of the present invention as a new application can be easily implemented on existing hardware. Then, when the program stored in the recording medium of the present invention is executed by a general-purpose computer, a business plan formulation device according to the invention described in claims 1, 2, 3, 4, 5, 6, 7 or 8 can be realized. become.

[0034]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described below with reference to the drawings. FIG. 1 shows a configuration example of a personal computer to which the configuration of the present embodiment is applied. Main device 100 includes CPU 102, internal storage device 104, external storage device 106, and input unit 108.
, Image output unit 110, printout output unit 112
, And each unit is connected by a bus.

A CPU (Central Processing Unit) 102 controls each part of the main unit 100 based on programs and data stored in an external storage device 106. Although not shown, C
The PU 102 includes a coprocessor that performs arithmetic processing in a floating-point format in order to perform various numerical operations.

The internal storage device 104 includes a RAM and a ROM.
When various control processes are executed by the CPU 102, a business plan formulation program including a spreadsheet program for realizing the present invention read from an HDD or the like described later is stored, and various data to be processed are stored. Is formed temporarily, and a boot program and CP required when the main unit 100 is started up are formed.
A control program (BIOS) for the internal storage device 104, the external storage device 106, the input unit 108, the image output unit 110, the printout output unit 112, and the like, which are executed in various control processes by the U102, are stored.

The external storage device 106 includes a flexible disk drive (FDD) and a hard disk drive (H
DD) and a CD-ROM drive. A flexible disk (FD) or CD-ROM recording the above-mentioned business plan formulation program is inserted into an FDD or CD-ROM drive, and these programs are loaded, so that the programs are installed in the HDD, and are also installed by default. Necessary data such as the prepared execution tax rate is stored. Some of these are stored in the RAM of the internal storage device 104.

The recording medium on which the program is recorded is not limited to the FD or the CD-ROM, but may be another magnetic or optical recording medium, a semiconductor memory, or the like. Further, the program may be configured to be received from another device connected via a communication line or the like and stored, or a recording medium storing the program on another device connected via a communication line or the like. May be provided, and the program recorded on the recording medium may be used via a communication line or the like.

The input unit 108 comprises a pointing device such as a keyboard and a mouse, and their respective interfaces. The input unit 108 is used for inputting data and calculation formulas, for instructing various instructions, and for instructing a target. Used for

The image output unit 110 includes an image processing circuit having an LSI dedicated to image processing controlled by the CPU 102, and a CR for displaying an image generated by the image processing.
And an image display device such as a T or an LCD.

The printout output unit 112 includes a printer and its interface. And CPU1
In response to an instruction from 02, a predetermined image is printed out on paper or the like.

In this configuration, the power switch of the main unit 100 is turned on, and a recording medium such as an FD or a CD-ROM in which a business plan formulation program including a spreadsheet program for realizing the present invention is recorded is set. When executed after being stored in the buffer of the external storage device 106, the CP
RA of the internal storage device 104 such as each register of U102
M and the like, the input unit 108, the image output unit 110, the printout output unit 112, etc. are initialized, and when the program becomes ready for loading, the CPU 102 executes the spreadsheet for realizing the present invention from the above-described recording medium. A business plan formulation program including the program is read and executed. Note that this installation work only needs to be done once at the beginning, and every time the above program is started up thereafter,
The program is read from the HDD onto the RAM and executed.

FIG. 2 shows the main unit 1 of the personal computer when the above program is read and executed.
00 shows a functional block diagram of a business plan formulation device according to claim 2, which is achieved by the configuration of 00. In the figure, 1 is a calculating means,
Reference numeral 2 denotes a data writing unit, 3 denotes a calculation formula storage unit, 4 denotes a calculation formula copying unit, and 5 denotes a cell designation unit.

The calculation means 1 comprises a CPU 102 and a RAM of the internal storage device 104, and has a virtual storage area composed of spreadsheet cells and a calculation function, and can store an arbitrary calculation formula. Then, various calculations are performed using the data, and the data as the calculation results are output to each cell displayed on the image display device of the image output unit 110, and the data is stored by writing arbitrary data. And outputs the data to each cell of the image display device.

The data writing means 2 is constituted by a keyboard of the input unit 108, and is operated by a user input.
Data on any cell (balance sheet actual data, income statement actual data or plan value calculation basic data, etc.)
Write. Further, as described later, when there is a cell specified by the cell specifying unit 5, the data writing unit 2 can write arbitrary data on the cell. The calculation formula stored on the specified cell is canceled.

The calculation formula storage means 3 is provided in the internal storage device 104.
Of the balance sheet and / or the HDD of the external storage device 106, based on the actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data of the plan value calculation. It stores the formulas for calculating each forecast data in the financial statements, and the formulas for calculating each forecast data in the cash flow statement based on the forecast data in the expected balance sheet and the expected profit and loss statement.

The calculation formula copying means 4 is composed of the CPU 102 and the RAM of the internal storage device 104, and copies the calculation formula stored in the calculation formula storage means 3 and writes it into a cell at a predetermined position. As will be described later, when there is a cell specified by the cell specifying unit 5, the calculation formula copying unit 4
A predetermined formula can be copied on the cell. Note that the data stored on the designated cell is canceled.

The cell designating means 5 comprises the CPU 102 and a pointing device of the input unit 108, and designates an arbitrary cell with the pointing device. When specific data is input or a predetermined calculation formula is read after the cell is specified, the calculation formula or data stored therein is canceled [internal storage device 14
The storage contents (calculation formulas and data) of the corresponding address in the RAM are deleted.]

In the above configuration, the same calculation formula as that stored in the calculation formula storage means 3 is stored in advance in each cell at a predetermined position of the calculation means 1. At the time when this program is started, it is checked whether or not a predetermined formula is stored in the cell of the calculating means 1. If the formula is not stored, the calculation formula copying means 4 executes the calculation. The calculation formulas stored in the formula storage means 3 may be copied, and the respective calculation formulas may be written into cells at predetermined positions of the calculation means 1.

A part of the basic data for calculating the plan value such as the effective tax rate prepared by default is also stored in the cell at a predetermined position of the calculating means 1 in advance. At the time when this program is started, it is checked whether or not the basic data is stored in the cell of the calculating means 1. If the basic data is not stored, a display prompting to write these data is displayed. And the data writing means 2 may write the respective data into the cells at predetermined positions of the calculating means 1.

Then, as shown in FIG. 3, first, it is checked whether or not data (past actual data of the balance sheet and the income statement, and basic data of plan value calculation) has been input by the user (step S101). ). If there is such an input (Step S101; Yes),
The corresponding data is written on a predetermined cell by the data writing means 2 (step S102). If there is no such data (step S101; No), the process returns to step S101 again.

The calculating means 1 refers to the information of the cell in which the data is stored, and calculates the expected data to be displayed on the expected balance sheet and the expected profit and loss statement stored therein. The calculation is performed using the calculation formula, and the calculated balance sheet and the expected data of the expected profit and loss statement are displayed in other cells storing the calculation formula (step S103). Further, the calculating means 1 performs the calculation using the formula for calculating the forecast data to be displayed in the forecast cash flow table stored therein while citing the information of the cell storing the forecast data. The expected data of the expected cash flow table, which is the result of the calculation, is displayed in another cell storing the formula (step S10).
4).

If the user changes the displayed calculation result to different prediction data, the following processing is performed. That is, using the cell specifying means 5,
It is checked whether or not the user has designated an arbitrary cell (clicked with a mouse pointer or the like) (step S105). If there is no such designation (step S1)
05; No), the process returns to the step S101. Conversely, when there is such a designation (Step S105; Yes)
It is further checked whether the user has input desired data (step S106). When there is such data input (Step S106; Yes)
Performs the data overwriting process of FIG. 4 (step S1).
07). On the other hand, when there is no such data input (step S106; No), it is further checked whether or not there has been an instruction to restore the formula (click on the formula restore icon with a mouse pointer or the like) (step S108). If there is an instruction, the calculation formula restoration process of FIG. 5 is performed (step S109). If there is no such instruction, the process returns to step S105.

The data overwriting process (step S10)
7), as shown in FIG. 4, the input desired data is written on a predetermined cell by the data writing means 2 (step S111). As a result, the calculation formula stored on the designated cell is canceled, and the data can be overwritten. Then, it is checked whether or not there is another cell to be calculated by referring to the data of the overwritten cell (step S112). The calculation is performed, and the data as the calculation result is displayed in the other cells (step S113).
After the processing ends, the process returns to the step S105. On the other hand, when there is no such cell (Step S112; No), the process returns to Step S105.

On the other hand, the above formula restoration process (step S1)
09), as shown in FIG. 5, the original calculation formula is copied onto the cell designated by the calculation formula copying means 3 (step S).
121). Then, it is checked whether or not there is another cell to be calculated by citing the data as the calculation result of the cell in which the original calculation formula has been restored (step S122). If there is such a cell (step S122; Yes) ) Is recalculated by the calculation means 1, and the data as the calculation result is displayed in other cells (step S123).
After the processing ends, the process returns to the step S105. On the other hand, when there is no such cell (Step S122; No), the process returns to Step S105.

The configuration of the business plan formulation device which loads and executes this program is the configuration described in claim 2, but the range of the calculation formula copied by the calculation formula copying means 3 is widened. If this is the case, the configuration can be exactly the same as that of the business plan formulation device of the third aspect. When such a configuration is set together in the configuration of the above-described embodiment, a calculation formula resurrection selecting means for selecting whether partial resurrection of a calculation formula or resurrection of all calculation formulas is provided, and the resurrection of the calculation formula is performed by the means. Is selected, the original calculation formula is copied only to the corresponding cell. If the restoration of all calculation formulas is selected, the calculation formula is copied to all cells.

FIG. 6 shows a C to which another embodiment configuration is applied.
1 shows a configuration example of a dedicated machine having a PU. The main device 100 includes a CPU 102, an internal storage device 104, an external storage device 106, an input unit 108, and an image output unit 11.
0 and a printout output unit 112, and the respective units are connected to each other by a bus.

FIG. 7 is a functional block diagram of the business plan formulation apparatus according to claim 5, which is achieved by the configuration of the main unit 100 of the dedicated machine when the business plan formulation program is read and executed. ing. In the figure, 10 is data input means, 11 is actual data storage means, 12 is basic data storage means, 13 is calculation formula storage means, 14 is first calculation means,
15 is a second calculating means, 16 is a display device, 17 is a data specifying means, 18 is a data overwriting means, 19 is a first recalculation instructing means, 20 is a specific calculation formula rereading means, and 21 is a second recalculating instruction. Each means is shown.

The data input means 10 is constituted by a keyboard of the input unit 108, and inputs data of a balance sheet, a financial statement of an income statement, and basic data for calculating plan values.

The performance data storage means 11 is constituted by the RAM of the internal storage device 104 or the HD of the external storage device 106, and stores the past performance data of the balance sheet and the profit and loss statement input by the data input means 10. Store.

The basic data storage means 12 is also constituted by the RAM of the internal storage device 104 or the HD of the external storage device 106, and stores the plan value calculation basic data input by the data input means 10.

The calculation formula storage means 13 is also constituted by the RAM of the internal storage device 104 or the HD of the external storage device 106. And formulas for calculating each forecast data of the expected balance sheet and the expected profit and loss statement based on the actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data for calculating the plan value; The calculation formulas for calculating each forecast data in the expected cash flow statement based on the respective forecast data in the expected cash flow statement and the expected profit and loss statement are used as the designating key for each item and period in the expected balance sheet, the expected profit and loss statement, and the expected cash flow statement. Is stored together with the specified key data on the virtual table.

The first calculating means 14 is constituted by the CPU 102, reads out the calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means 13, and
The actual data of the balance sheet and / or the actual data of the profit and loss statement and the basic data of the plan value calculation to be input to the calculation formula are stored in the actual data storage unit 11 and the basic data storage unit 1.
2 and input to the above read out formula,
Calculate the expected balance sheet and expected profit and loss statement data.

The second calculating means 15 is also used by the CPU 10
2 and calculates the expected data of the expected cash flow sheet based on the calculated expected balance sheet and the expected profit and loss statement.

The display device 16 is composed of an image output unit 110, and converts the calculated forecast data of the balance sheet and the profit and loss statement and the forecast data of the cash flow sheet into designated key data on the virtual table. It is shown in the corresponding expected balance sheet and expected profit and loss statement and expected cash flow statement in the designated positions.

The data designating means 17 is constituted by a pointing device or keyboard of the input unit 108 and a RAM of the internal storage device 104. By designating predetermined data displayed on the display device 16, it corresponds to the display position. Get the specified key data on the virtual table.

The data overwriting means 18 is composed of the CPU 102 and the RAM of the internal storage device 104. Based on the designated key data obtained by the data designating means 17, the corresponding formula already read out on the virtual table is obtained. Cancel (delete from a predetermined storage area on the RAM) and overwrite the data input by the data input means 10 (write to a predetermined storage area on the RAM).

The first recalculation instructing means 19
The second calculating means 15 recalculates the expected data based on the data overwritten by the data overwriting means 18.

The specific formula reloading means 20 is a CPU
The overwrite data on the virtual table which is constituted by the RAM 102 and the internal storage device 104 and is specified based on the specified key data obtained by the data specifying means 17 is canceled (delete from a predetermined storage area on the RAM). Based on the specified key data, the corresponding calculation formula is written from the calculation formula storage unit 13 into a predetermined storage area on the RAM for rereading the calculation formula).

The second recalculation instructing means 21
And causes the first calculation means 14 and / or the second calculation means 15 to recalculate the forecast data based on the calculation formula reread by the specific calculation formula rereading means 20.

When the configuration of the above-mentioned business plan formulation device is operated, when the data of the balance sheet and the financial statements of the income statement and the basic data of the plan value calculation are inputted by the data input means 10, the actual data is obtained. The past actual data of the balance sheet and the profit and loss statement are stored in the storage unit 11, and the plan value calculation basic data is stored in the basic data storage unit 12. Then, the first calculating means 14 reads out the calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means 13, and also records the actual data of the balance sheet and / or the data to be input into the calculating formula. The actual data of the profit and loss statement and the basic data for calculating the plan value are read out from the actual data storage means 11 and the basic data storage means 12 and input to the read-out formula, and the expected balance sheet and the expected profit and loss statement Calculate each expected data.

Further, the second calculating means 15 calculates the expected data of the expected cash flow table based on the respective expected data of the calculated expected balance sheet and the expected profit and loss statement. The display device 16 displays the calculated expected balance sheet and the expected profit and loss statement each expected data and the expected cash flow statement each expected data as the designated key data on the virtual table. And the expected cash flow chart at a predetermined display position.

In the present configuration, the specified data displayed on the display device 16 is further specified by the data specifying means 17 to obtain the specified key data on the virtual table corresponding to the display position 16 and to overwrite the data. Means 18
Thus, based on the designated key data, the corresponding calculation formula already read out on the virtual table is canceled, and the data input by the data input means 10 is overwritten.
The first recalculation instructing means 19 causes the second calculating means 15 to recalculate the expected data based on the overwritten data. This makes it possible for the first time to overwrite forecast data.

When the original calculation formula in the overwritten portion is restored after overwriting the predicted data, the following processing is performed. That is, when there is an instruction from the data designating unit 17 to cancel the overwritten data on the virtual table, the specific calculation formula rereading unit 20 cancels the overwritten data on the virtual table, and based on the designated key data. Then, the corresponding calculation formula is re-read from the calculation formula storage means 13. Then, the second recalculation instructing means 21 causes the first calculating means 14 and / or the second calculating means 15 to recalculate the forecast data based on the reread calculation formula. As a result, the original calculation formula in the overwritten portion can be restored, and the prediction data initially calculated by the calculation formula of the initial setting can be returned.

The configuration of the present business plan formulation device is the configuration described in claim 5, but the specific calculation formula is re-created based on the designated key data as in the configuration of the specific calculation formula re-reading means 20. If the configuration of the all-calculation formula re-reading means for re-reading all calculation formulas from the calculation formula storage means instead of reading the formulas is used, it is possible to make the configuration exactly the same as that of the business plan formulation device of claim 6. is there. When such a configuration is set together in the configuration of the above-described embodiment, a calculation formula restoration selection means for separately selecting a partial restoration of a calculation formula or a restoration of all calculation formulas is separately provided, and the calculation formula is selected by the means. When resuming is selected, a specific calculation formula is reread based on the designated key data. When resuming all calculation formulas is selected, all formulas are reread.

FIGS. 8 to 10 show the conventional overwriting plan for the forecast data on the forecast balance sheet, and the overwriting which becomes possible only when the overwriting of the forecast data and the restoration of the original formula are enabled. This shows the state of planning by input. In other words, “commodity / product / work-in-progress” in the expected balance sheet shown in FIG. 8 includes “inventory turnover period” in the precondition, which is one of the basic data for calculating the plan value shown in FIG. Based on the “sales” in the expected profit and loss statement and the “Ratio of merchandise, products and work in process to inventories in the last three fiscal years” which is one of the actual data on the balance sheet not shown, the following formula It is calculated as in Equation 1.

[0077]

[Equation 1] “Product / product / work in process” = “Inventory turnover period” ×
“Sales” ÷ 12 × “Products / products / inventories
Work In Progress Percentage "

In the case of a conventional system that only performs a stacking plan, if an attempt is made to rebuild the plan of “product / product / work-in-process” in the expected balance sheet, the “inventory turnover” in the preconditions of the plan value calculation basic data is used. It was necessary to go back to the plan of "period" and "sales" in the expected profit and loss statement, and to rebuild the plan. Further, in order to rebuild the plan of “sales” in the expected profit and loss statement, it is necessary to return to “sales growth rate” in the precondition of FIG.

However, in the configuration of the present embodiment, it is possible to directly overwrite the value of “commodity / product / work-in-process” in the expected balance sheet, whereby the three financial statements (the expected balance sheet, the expected profit and loss , Forecasted cash flow table). Even if the initial calculation formula is broken by the overwriting input, the original calculation formula can be easily restored.

The same can be said for “raw materials and supplies” on the balance sheet, but “sales” in the income statement is the same as “sales growth rate” in the preconditions of the basic data for calculating plan values. "Interest income" in the income statement is calculated as "Cash and deposits, marketable securities, short-term loans, long-term loans" in the balance sheet and "Each item" in the assumptions of the basic data for calculating plan values. The “Dividend income” in the profit and loss statement is calculated using “Investment securities / equity, etc.” on the balance sheet and the “Dividend interest rate The “interest expense / discount fee” in the income statement is calculated based on the “short-term borrowings, long-term borrowings, corporate bonds, discounted bills” on the balance sheet and the “ Calculated using interest rates and discount rates.

FIG. 11 shows “sales” on the expected profit and loss statement.
After overwriting "interest income" and "dividend income",
The concept of the processing flow when the original calculation formula is restored in that part is shown. As shown in the figure, of the five years from 1997 to 2001 in the future planning area, the overwritten “Sales”, “Interest income” and “Dividend income”
The calculation formula of the corresponding item in the initial calculation formula storage column stored in the calculation formula storage means is read again (processing flow). Then, recalculation is performed based on these calculation formulas, and the calculation result is displayed. Of course, the calculation may be performed by re-reading all the formulas each year, regardless of whether or not the area is overwritten. In the figure, the result input area is also displayed, but this is a state in which the result data of the profit and loss statement is input and displayed together with the expected data of the expected profit and loss statement. The above processing can be performed exactly the same for the configuration of the embodiment which is executed by reading the first spreadsheet program together.

FIG. 12 shows a case where the business plan formulation program is read out and executed, and
9 is a functional block diagram of a business plan formulation device according to claim 8 achieved by the configuration of FIG. In the figure, 10 is data input means, 11 is actual data storage means, 12 is basic data storage means, 13 is calculation formula storage means, 14 is first calculation means,
Reference numeral 15 denotes a second calculating means, 16 denotes a display device, 22 denotes an annual monthly change instructing means, 23 denotes a monthly data storing means, and 24 denotes a data replacing means. Since the data input means 10 to the display device 16 are the same as those described above, their details are omitted.

The annual / monthly change instructing means 22 is provided in the input unit 10.
8 pointing device or keyboard, and instructs monthly or yearly change.

The monthly data storage means 23 is constituted by the RAM of the internal storage device 104 or the HD of the external storage device 106, and at least the monthly total data of the planned N years or each data of the year-end balance or these data. Stores the formula to calculate the data.

The data replacement means 24 is
And the RAM of the internal storage device 104, and when a monthly change instruction is issued by the annual monthly change instruction means 22, the expected balance sheet and the expected profit / loss statement read out from the formula storage means 13. The calculation formulas for calculating the expected data for the planned N years are canceled, and the monthly data for the planned N years are read from the monthly data storage means 23 as the total data or the year-end balance, or these data are calculated. By reading out the calculation formula and obtaining the calculation result, it is used as the expected data for the planned N years of the expected balance sheet and the expected profit and loss statement. Further, when an annual change instruction is given by the annual monthly change instruction means 22, each data of the monthly total or the year-end balance for the planned N years of the expected balance sheet and the expected income statement is canceled, By reading out each calculation formula for calculating the forecast data of at least the planned N years of the expected balance sheet and the expected profit and loss statement from the calculation formula storage means 13 and obtaining the calculation result, the plan of the expected balance sheet and the expected profit and loss statement is obtained. N
This is the forecast data for the year.

In the above configuration, the annual monthly change instructing means 22
When there is a monthly change instruction, the data replacement means executes the calculation formulas for calculating the forecast N-year forecast data of the expected balance sheet and the expected profit and loss statement read out from the calculation formula storage means 13. By canceling and reading out the data of the monthly total of the planned N years or the data of the year-end balance from the monthly data storage means 23 (or obtaining the calculation result by reading the calculation formula for calculating these data), It is the expected data for the planned N years of the comparison table and the expected income statement. Conversely, when an annual change instruction is given by the annual monthly change instruction means 22, the data replacement means 24
Monthly data for the planned N years of the expected balance sheet and the expected profit and loss statement is canceled, and the data of the year-end balance is canceled, and at least the planned N years of the expected balance sheet and the expected profit and loss statement By reading out the calculation formulas for calculating the forecast data of the above, and obtaining the calculation results, the forecast balance sheet and the expected profit and loss statement are used as the forecast data for the planned N years. With such a structure, the annual plan and monthly plan of the expected balance sheet and the expected profit and loss statement can be individually formulated or linked, and can be formulated according to the needs of the user. Planning becomes possible.

FIG. 13 shows a state of a screen display for the annual / monthly change instructing means 22 in the case of the above-described configuration in which monthly data can be read or canceled when performing an annual plan. I have. As shown in the figure, the screen display shows a choice of whether to read monthly data,
Move the pointing cursor to the radio button,
By clicking, a selection is made as to whether or not to read monthly data.

FIG. 14 shows the concept of the processing flow in the case of the processing for reading and releasing monthly data. As shown in the drawing, the first year of the plan stored in the calculation formula storage means 13 as the initial calculation formula storage column in the first year 1997 out of the five years from 1997 to 2001 in the future planning area. The respective formulas for calculating the expected data of (1997) are read (processing flow). Then, calculation is performed based on these calculation formulas, and the calculation result is displayed. On the other hand, if the reading of monthly data is selected, 199 of the first year
The yearly total of monthly data for the first year of the plan (1997) stored in the monthly data storage means 23 is read out for the seventh year (processing flow). Then, calculation is performed based on these calculation formulas, and the calculation result is displayed. In the figure, the result input area is also displayed, but this is a state in which the result data of the profit and loss statement is input and displayed together with the expected data of the expected profit and loss statement. The above processing is
Exactly the same can be applied to the embodiment configuration which is read and executed together with the first spreadsheet program.

[0089]

According to the first and fourth aspects of the present invention, the prediction data can be overwritten.
In the configurations 3, 5, and 6, even the once overwritten prediction data can be canceled, and the default calculation formula can be restored. Therefore, the user can flexibly modify / change the business plan for various items from various aspects. According to the configuration of claim 8, the annual plan and the monthly plan of the expected balance sheet and the expected profit and loss statement can be formulated independently or can be formulated by linking. Plans can be formulated according to needs. Further, according to the configuration of the ninth to sixteenth aspects, the configuration of the recording medium makes it possible to easily distribute and sell this as a software product. In addition, by using this software using existing hardware resources such as a general-purpose computer, the business plan formulation device of the present invention as a new application can be easily implemented with existing hardware, and the general-purpose computer can be used. Has the same effect as the first to eighth aspects of the present invention.

[Brief description of the drawings]

FIG. 1 is an explanatory diagram illustrating an example of a configuration of a personal computer to which the configuration of an embodiment is applied.

FIG. 2 is a functional block diagram of a business plan formulation device according to claim 2, which is achieved by the configuration of the main device of the personal computer.

FIG. 3 is a flowchart showing a part of a processing flow when a business plan formulation program is executed.

FIG. 4 is a flowchart showing a processing flow when the business plan formulation program is executed and data is overwritten.

FIG. 5 is a flowchart showing a processing flow when the business plan formulation program is executed and the original calculation formula is restored.

FIG. 6 is an explanatory diagram showing an example of a configuration of a dedicated machine having a CPU to which a configuration of another embodiment is applied.

FIG. 7 is achieved by the configuration of the main unit of the dedicated machine.
It is a functional block diagram of a business plan formulation device concerning concerning.

FIG. 8 is an explanatory diagram illustrating a screen display state of an expected balance sheet in the present application configuration in which a stacking plan and a plan can be formulated by overwriting input.

FIG. 9 is an explanatory diagram showing a screen display state of prerequisites in the present application configuration in which a stacking plan and a plan can be formulated by overwriting input.

FIG. 10 is an explanatory diagram showing a screen display state of an expected profit and loss statement in the present application configuration in which a stacking plan and a plan can be formulated by overwriting input.

[Figure 11] “Sales” and “Interest income” on the expected statement of income
It is an explanatory view showing the concept of the processing flow in the case where the original calculation formula is restored in that portion after the “receivable dividend” is overwritten and input.

FIG. 12 is a functional block diagram of a business plan formulation device according to claim 8, which is achieved by the configuration of the main unit of the dedicated machine.

FIG. 13 is an explanatory diagram showing a screen display for an annual / monthly change instructing unit in a configuration in which monthly data can be read or canceled when performing an annual plan.

FIG. 14 is an explanatory diagram illustrating the concept of a processing flow in the case of monthly data reading / releasing processing.

FIG. 15 is an explanatory diagram showing an outline of a processing flow in a case where an expected balance sheet, an expected profit and loss statement, and an expected cash flow sheet are created by a conventional configuration.

[Explanation of symbols]

 REFERENCE SIGNS LIST 1 calculation means 2 data writing means 3 calculation formula storage means 4 calculation formula copying means 5 cell designation means 10 data input means 11 actual data storage means 12 basic data storage means 13 calculation formula storage means 14 first calculation means 15 second Calculation means 16 Display device 17 Data designation means 18 Data overwriting means 19 First recalculation instructing means 20 Specific calculation formula rereading means 21 Second recalculation instructing means 22 Annual monthly change instructing means 23 Monthly data storing means 24 Data Replacement unit 100 Main unit 102 CPU 104 Internal storage device 106 External storage device 108 Input unit 110 Image output unit 112 Printout output unit

Claims (16)

[Claims] 1. An arbitrary calculation formula is stored, various calculations are performed using the expression, and data as a result of the calculation are displayed, and the arbitrary data is written to store the data. A spreadsheet-like calculation means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculation formula storage means for storing a predetermined calculation formula, and a storage in the calculation formula storage means Calculating formula copying means for copying the calculated formula and writing it in a cell at a predetermined position; and cell specifying means for specifying an arbitrary cell. When there is a cell specified by the cell specifying means, the data writing A business plan formulation device wherein arbitrary data can be written on the cell by means. 2. Storing an arbitrary calculation formula, performing various calculations using the expression, displaying data as a calculation result, storing the data by writing arbitrary data, and A spreadsheet-like calculation means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculation formula storage means for storing a predetermined calculation formula, and a calculation formula storage means Calculating formula copying means for copying the calculated formula and writing it in a cell at a predetermined position; and cell specifying means for specifying an arbitrary cell. When there is a cell specified by the cell specifying means, the data writing Means allows arbitrary data to be written on the cell, and when there is a cell designated by the cell designating means, the calculation formula copying means rewrites the data. Business planning apparatus is characterized in that to be able to copy the predetermined formula on the cell. 3. An arbitrary calculation formula is stored, various calculations are performed using the expression, data as a calculation result is displayed, and the arbitrary data is written to store the data. A spreadsheet-like calculation means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculation formula storage means for storing a predetermined calculation formula, and a storage in the calculation formula storage means Calculating formula copying means for copying the calculated formula and writing it in a cell at a predetermined position; and cell specifying means for specifying an arbitrary cell. When there is a cell specified by the cell specifying means, the data Means allows arbitrary data to be written on the cell, and if there is a cell designated by the cell designating means, the calculation formula copying means Business planning apparatus is characterized in that to be able to respectively copying the predetermined formula on Le. 4. Data input means for inputting financial statement data of a balance sheet and a profit and loss statement, and basic data for calculating plan values; and past data of the balance sheet and the profit and loss statement input by the data input means. Actual data storage means for storing actual data, basic data storage means for storing plan value calculation basic data inputted by the data input means, actual data of balance sheet and / or actual data and plan value of profit and loss statement Formulas for calculating each forecast data in the expected balance sheet and the expected profit and loss statement based on the calculation basic data, and forecast cash flow statements based on the respective forecast data in the expected balance sheet and the expected profit and loss statement Designation of each formula to calculate each forecast data on a virtual table using the items and period of the forecast balance sheet, forecast profit and loss statement and forecast cash flow as designating keys Calculating formula storage means for storing together with the key data; reading out a calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means; Alternatively, the actual data of the income statement and the basic data for calculating the plan value are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the respective data in the expected balance sheet and the expected income statement are read out. First calculating means for calculating the expected data; second calculating means for calculating the expected data of the expected cash flow sheet based on the respective expected data in the calculated expected balance sheet and the expected profit and loss statement; The expected balance sheet and the expected profit and loss statement, as well as the expected cash flow statement, are added to the expected balance sheet corresponding to the designated key data on the virtual table. A display device for displaying a predetermined display position of the fine estimated income statement and expected cash flow table, by specifying the predetermined data displayed on the display device,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
A recalculation instructing means for recalculating the forecast data. 5. Data input means for inputting data of financial statements of a balance sheet and a profit and loss statement and basic data for calculating plan values, and past data of the balance sheet and the profit and loss statement input by the data input means. Actual data storage means for storing actual data, basic data storage means for storing plan value calculation basic data inputted by the data input means, actual data of balance sheet and / or actual data and plan value of profit and loss statement Formulas for calculating each forecast data in the expected balance sheet and the expected profit and loss statement based on the calculation basic data, and forecast cash flow statements based on the respective forecast data in the expected balance sheet and the expected profit and loss statement Designation of each calculation formula to calculate each forecast data on the virtual balance sheet, the forecast profit and loss statement, and each item and period of the forecast cash flow table as the designation key Calculating formula storage means for storing the key data together with the key data; reading out the calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means; Alternatively, the actual data of the income statement and the basic data for calculating the plan value are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the respective data in the expected balance sheet and the expected income statement are read out. First calculating means for calculating the expected data; second calculating means for calculating the expected data of the expected cash flow sheet based on the respective expected data in the calculated expected balance sheet and the expected profit and loss statement; Forecast data on the balance sheet and income statement,
A display device for displaying each forecast data of the cash flow sheet at a predetermined display position of the expected balance sheet and the expected profit and loss statement and the expected cash flow table corresponding to the designated key data on the virtual table; and a display device for displaying the forecast data. By specifying the given data,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
First recalculation instructing means for causing the calculating means to recalculate the expected data; and canceling overwriting data on the virtual table specified based on the specified key data obtained by the data specifying means, A specific calculation formula rereading means for reloading the corresponding calculation formula from the calculation formula storage means based on the data; a first calculation means and / or a first calculation means based on the calculation formula reread by the specific calculation formula rereading means. Or in the second calculation means,
A business plan formulation device, comprising: second recalculation instructing means for causing recalculation of forecast data. 6. Data input means for inputting data of financial statements of a balance sheet and a profit and loss statement and basic data for calculating plan values; Actual data storage means for storing actual data, basic data storage means for storing basic plan calculation basic data input by the data input means, actual data of balance sheet and / or actual data and plan value of profit and loss statement Formulas for calculating the expected data in the expected balance sheet and the expected profit and loss statement based on the calculation basic data, and in the forecasted cash flow statement based on the expected data in the expected balance sheet and the expected Designation of each calculation formula to calculate each forecast data on the virtual balance sheet, the forecast profit and loss statement, and each item and period of the forecast cash flow table as the designation key Calculating formula storage means for storing the key data together with the key data; reading out the calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means; Alternatively, the actual data of the income statement and the basic data for calculating the plan value are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the respective data in the expected balance sheet and the expected income statement are read out. First calculating means for calculating the expected data; second calculating means for calculating the expected data of the expected cash flow sheet based on the respective expected data in the calculated expected balance sheet and the expected profit and loss statement; Forecast data on the balance sheet and income statement,
A display device for displaying each forecast data of the cash flow sheet at a predetermined display position of the expected balance sheet and the expected profit and loss statement and the expected cash flow table corresponding to the designated key data on the virtual table; and a display device for displaying the forecast data. By specifying the given data,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
First recalculation instructing means for causing the calculating means to recalculate expected data; and canceling overwrite data on the virtual table specified based on the designated key data obtained by said data designating means; A first calculating means and / or a second calculating means based on all calculation formulas reread by the all calculation formula rereading means for rereading all calculation formulas from the storage means; And a second recalculation instructing means for recalculating the forecast data. 7. As the data which is the basis of the calculation read by the first calculating means, specific expected data of the expected cash flow chart calculated by the second calculating means is read,
By inputting into the above formula read out from the formula storage means and recalculating each forecast data of the expected balance sheet and the expected profit and loss statement, the recalculation instructing means was overwritten by the data overwriting means. 7. The business plan formulation device according to claim 4, wherein the first calculation means and the second calculation means recalculate the forecast data based on the data. 8. Data input means for inputting financial statement data of a balance sheet and a profit and loss statement and basic data for calculating plan values, and each of past data of the balance sheet and the profit and loss statement input by the data input means. Actual data storage means for storing actual data, basic data storage means for storing plan value calculation basic data inputted by the data input means, actual data of balance sheet and / or actual data and plan value of profit and loss statement Formulas for calculating each forecast data in the expected balance sheet and the expected profit and loss statement based on the calculation basic data, and forecast cash flow statements based on the respective forecast data in the expected balance sheet and the expected profit and loss statement Designation of each formula to calculate each forecast data on a virtual table using the items and period of the forecast balance sheet, forecast profit and loss statement and forecast cash flow as designating keys Calculating formula storage means for storing together with the key data; reading out a calculating formula corresponding to the designated key data on the virtual table from the calculating formula storing means; Alternatively, the actual data of the income statement and the basic data for calculating the plan value are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the respective data in the expected balance sheet and the expected income statement are read out. First calculating means for calculating the expected data; second calculating means for calculating the expected data of the expected cash flow sheet based on the respective expected data in the calculated expected balance sheet and the expected profit and loss statement; The expected balance sheet and the expected profit and loss statement, as well as the expected cash flow statement, are added to the expected balance sheet corresponding to the designated key data on the virtual table. A display device to be displayed at a predetermined display position of the expected profit and loss statement and the expected cash flow statement; a monthly and monthly change instruction means for instructing a monthly or annual change; Monthly data storage means for storing each data of the year-end balance or a calculation formula for calculating these data, and when a monthly change instruction is issued by the annual monthly change instruction means, the data is read from the calculation formula storage means. Cancel the formulas for calculating the forecast N-year forecast data in the projected balance sheet and forecast profit-and-loss statement issued, and store the monthly total for the planned N-year data or the year-end balance from the monthly data storage means. By reading the data or by reading the calculation formula for calculating these data and obtaining the calculation result, the forecast balance sheet and the expected profit and loss statement are used as the forecast data for the planned N years. When an annual change instruction is issued by the annual monthly change instruction means, the monthly balance of the planned N years of the expected balance sheet and the expected profit and loss statement By reading out the respective formulas for calculating the expected data of at least the planned N years of the expected balance sheet and the expected profit and loss statement from the storage means and obtaining the calculation results, the expected balance sheet and the expected profit and loss statement for the planned N years are calculated. A business plan formulation device, comprising: data replacement means for making prediction data. 9. A computer stores various calculation formulas, performs various calculations using the formulas, displays data as a result of the calculation, and stores the data by writing any data. And a spreadsheet-like calculating means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculating formula storing means for storing a predetermined calculating formula, and a calculating formula storing Calculating formula copying means for copying the formula stored in the means and writing it into a cell at a predetermined position; and functioning as a cell designating means for designating an arbitrary cell. A computer readable recording of a business plan formulation program that enables arbitrary data to be written on the cell by data writing means recoding media. 10. A computer stores an arbitrary calculation formula, performs various calculations using the same, displays data as a calculation result, and stores the data by writing arbitrary data. And a spreadsheet-like calculating means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculating formula storing means for storing a predetermined calculating formula, and a calculating formula storing Calculating formula copying means for copying the formula stored in the means and writing it into a cell at a predetermined position; and functioning as a cell designating means for designating an arbitrary cell. Arbitrary data can be written on the cell by the data writing means, and if there is a cell designated by the cell designating means, A computer-readable recording medium on which a business plan formulation program is recorded so that a predetermined formula can be copied onto the cell by the formula copying means. 11. A computer stores various calculation formulas, performs various calculations using the formulas, displays data obtained as a result of the calculation, and stores the data by writing any data. And a spreadsheet-like calculating means composed of cells for displaying the data, a data writing means for writing data on an arbitrary cell, a calculating formula storing means for storing a predetermined calculating formula, and a calculating formula storing Calculating formula copying means for copying the formula stored in the means and writing it into a cell at a predetermined position; and functioning as a cell specifying means for specifying an arbitrary cell. Arbitrary data can be written on the cell by the data writing means, and if there is a cell designated by the cell designating means, A computer-readable recording medium on which a business plan formulation program is recorded so that predetermined formulas can be respectively copied onto all cells by a formula copying device. 12. A computer, comprising: data input means for inputting financial statement data of a balance sheet and a profit and loss statement, and basic data for calculating plan values; and a computer for inputting the balance sheet and the profit and loss statement input by the data input means. Actual data storage means for storing each past performance data, basic data storage means for storing plan value calculation basic data input by the data input means, actual data of balance sheet and / or actual data of profit and loss statement Based on the expected balance sheet and the expected profit and loss statement based on the expected balance sheet and the expected profit and loss statement. Use the formulas to calculate each forecast data in the cash flow sheet as the designated balance sheet, expected profit and loss statement, and each item and period in the cash flow statement. Calculation formula storing means for storing the specified key data on the virtual table together with the specified key data on the virtual table, and a calculation formula corresponding to the specified key data on the virtual table is read out from the calculation formula storing means, and a balance sheet to be input to the calculation formula The actual data and / or the actual data of the profit and loss statement and the plan value calculation basic data are read from the actual data storage means and the basic data storage means, and are inputted into the above-mentioned calculation formula, and the expected balance sheet and the expected A first calculating means for calculating each forecast data in the income statement; and a second calculation for calculating forecast data in the cash flow statement based on the calculated forecast balance sheet and each forecast data in the forecast profit and loss statement. Means, and the calculated forecast balance sheet and forecast profit and loss statement forecast data, and the forecast cash flow statement forecast data correspond to the designated key data on the virtual table. By specifying a display device to be displayed at a predetermined display position of the expected balance sheet, the expected profit and loss statement and the expected cash flow statement, and the predetermined data displayed on the display device,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
A computer-readable recording medium recording a business plan formulation program that causes the calculation means to function as recalculation instructing means for recalculating forecast data. 13. A computer, comprising: data input means for inputting data of a financial statement of a balance sheet and a profit and loss statement; and basic data for calculating plan values; and a computer of the balance sheet and the profit and loss statement input by the data input means. Result data storage means for storing each past result data, basic data storage means for storing plan value calculation basic data inputted by the data input means, result data of balance sheet and / or result data of profit and loss statement Based on the expected balance sheet and the expected profit and loss statement based on the expected balance sheet and the expected profit and loss statement. Use the formulas for calculating each forecast data in the cash flow sheet as the designated balance sheet, the expected profit and loss statement, and each item and period in the cash flow statement. Calculation formula storing means for storing the specified key data on the virtual table together with the specified key data on the virtual table, and a calculation formula corresponding to the specified key data on the virtual table is read out from the calculation formula storing means, and a balance sheet to be input to the calculation formula The actual data and / or the actual data of the profit and loss statement and the basic data of the plan value calculation are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the expected balance sheet and the expected A first calculating means for calculating each forecast data in the income statement; and a second calculation for calculating forecast data in the cash flow statement based on the calculated forecast balance sheet and each forecast data in the forecast profit and loss statement. Means, calculated balance sheet and income statement forecast data,
A display device for displaying each forecast data of the cash flow sheet at a predetermined display position of the expected balance sheet and the expected profit and loss statement and the expected cash flow table corresponding to the designated key data on the virtual table; and a display device for displaying the forecast data. By specifying the given data,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
First recalculation instructing means for causing the calculating means to recalculate the expected data; and canceling overwriting data on the virtual table specified based on the specified key data obtained by the data specifying means, A specific calculation formula rereading means for reloading the corresponding calculation formula from the calculation formula storage means based on the data; a first calculation means and / or a first calculation means based on the calculation formula reread by the specific calculation formula rereading means. Or in the second calculation means,
A computer-readable recording medium recording a business plan formulation program functioning as second recalculation instructing means for recalculating forecast data. 14. A computer, comprising: data input means for inputting balance sheet and financial statement data of a profit and loss statement and basic data for calculating plan values; and Result data storage means for storing each past result data, basic data storage means for storing plan value calculation basic data inputted by the data input means, result data of balance sheet and / or result data of profit and loss statement Based on the expected balance sheet and the expected profit and loss statement based on the expected balance sheet and the expected profit and loss statement. Use the formulas to calculate each forecast data in the cash flow sheet as the designated balance sheet, expected profit and loss statement, and each item and period in the cash flow statement. Calculation formula storing means for storing the specified key data on the virtual table together with the specified key data on the virtual table, and a calculation formula corresponding to the specified key data on the virtual table is read out from the calculation formula storing means, and a balance sheet to be input to the calculation formula The actual data and / or the actual data of the profit and loss statement and the basic data of the plan value calculation are read out from the actual data storage means and the basic data storage means, and are inputted into the read-out formula, and the expected balance sheet and the expected A first calculating means for calculating each forecast data in the income statement; and a second calculation for calculating forecast data in the cash flow statement based on the calculated forecast balance sheet and each forecast data in the forecast profit and loss statement. Means, calculated balance sheet and income statement forecast data,
A display device for displaying each forecast data of the cash flow sheet at a predetermined display position of the expected balance sheet and the expected profit and loss statement and the expected cash flow table corresponding to the designated key data on the virtual table; and a display device for displaying the forecast data. By specifying the given data,
Data specifying means for obtaining specified key data on the virtual table corresponding to the display position, and specifying key data obtained by the data specifying means,
A data overwriting means for canceling the corresponding calculation formula already read on the virtual table and overwriting the data inputted by the data input means;
First recalculation instructing means for causing the calculating means to recalculate expected data; and canceling overwrite data on the virtual table specified based on the designated key data obtained by said data designating means; A first calculating means and / or a second calculating means based on all calculation formulas reread by the all calculation formula rereading means for rereading all calculation formulas from the storage means; A computer-readable recording medium on which a business plan formulation program that functions as second recalculation instructing means for recalculating forecast data is recorded. 15. As forecast data read by the first calculating means, specific expected data of the expected cash flow table calculated by the second calculating means is read and read from the calculating formula storing means. By inputting the calculated formula into the calculated formula and recalculating the respective forecast data of the expected balance sheet and the expected profit and loss statement, the recalculation instructing means performs the first calculation based on the data overwritten by the data overwriting means. 15. The computer-readable recording medium recording the business plan formulation program according to claim 12, wherein the calculation means and the second calculation means perform recalculation of the forecast data. 16. A computer, comprising: data input means for inputting data of a balance sheet and a financial statement of a profit and loss statement, and basic data for calculating plan values; Result data storage means for storing each past result data, basic data storage means for storing plan value calculation basic data inputted by the data input means, result data of balance sheet and / or result data of profit and loss statement Based on the expected balance sheet and the expected profit and loss statement based on the expected balance sheet and the expected profit and loss statement. Use the formulas to calculate each forecast data in the cash flow sheet as the designated balance sheet, expected profit and loss statement, and each item and period in the cash flow statement. Calculation formula storing means for storing the specified key data on the virtual table together with the specified key data on the virtual table, and a calculation formula corresponding to the specified key data on the virtual table is read out from the calculation formula storing means, and a balance sheet to be input to the calculation formula The actual data and / or the actual data of the profit and loss statement and the plan value calculation basic data are read from the actual data storage means and the basic data storage means, and are inputted into the above-mentioned calculation formula, and the expected balance sheet and the expected A first calculating means for calculating each forecast data in the income statement; and a second calculation for calculating forecast data in the cash flow statement based on the calculated forecast balance sheet and each forecast data in the forecast profit and loss statement. Means, and the calculated forecast balance sheet and forecast profit and loss statement forecast data, and the forecast cash flow statement forecast data correspond to the designated key data on the virtual table. Display device to be displayed at a predetermined display position of the expected balance sheet, the expected profit and loss statement, and the expected cash flow statement, an annual monthly change instruction means for instructing monthly or annual change, and at least a month for the planned N years Monthly data storage means for storing each data of annual total or year-end balance or calculation formula for calculating these data, and when the monthly change instruction is issued by the annual monthly change instruction means, the above calculation is performed. Cancel each formula for calculating the forecast N-year forecast data of the expected balance sheet and the expected profit and loss statement read from the formula storage means, and store the monthly data yearly total or the planned N-year data from the monthly data storage means. By reading out the data of the balance at the end of the fiscal year, or by reading out the calculation formula that calculates these data and obtaining the calculation results, the forecast N-year forecast of the expected balance sheet and the expected profit and loss statement In addition, if an annual change instruction is issued by the annual monthly change instruction means, monthly data for the planned N years of the expected balance sheet and the expected profit and loss statement Is read out from the formula storage means, and the formulas for calculating the forecast data for at least the planned N years of the expected balance sheet and the expected profit and loss statement are obtained and the calculation results are obtained. A computer-readable recording medium on which a business plan formulation program for functioning as a data replacement means for making forecast data for a book plan N years is recorded.