JPS6223868B2 - - Google Patents

Description

[Detailed description of the invention]

The present invention relates to a business management simulation tool, and more particularly to a business management simulation tool suitable as a business management educational tool or play tool. It is essential for business managers to have a comprehensive understanding of business activities, but when training managers, this comprehensive understanding, especially how business management decisions at a certain point in time will affect future business results, is important. It was not easy to make children learn such dynamic comprehensive understanding. Also, even for those who are not directly involved in management, it is important to have a comprehensive understanding of business activities.
This is important in increasing each person's self-awareness. It is an object of the present invention to provide a business management simulation tool that is effective for learning a dynamic and comprehensive understanding of business activities and ultimately for learning the essence of business management, and is also extremely interesting as a play tool. The business management simulation tool according to the present invention allows each test taker to own a company board symbolizing the business entity, a plurality of risk cards on which various unexpected factors related to business management are written, and various risk cards related to business management. Prepare a decision-making card that describes the decisions to be made and the decision to accept the unforeseen factors listed on one of the risk cards. Have each test taker make a business decision based on the information on the decision making card, and when the test taker makes a decision to purchase materials, multiple purchases and sales can be made. The market board has a plurality of market areas each representing a market, and the tester is made to purchase and pay a price for materials and product chips representing the materials and products from the market area, and the test taker makes the decision to sell the product. Sometimes, the test takers together with other test takers who wish to sell products are made to bid in each market, and the test takers' materials and product chips are sold as products in the market in descending order of competitive price, and they receive compensation. Next, an embodiment of the business management simulation tool according to the present invention will be described based on the drawings. This embodiment consists of the following components. (i) A market board 1 (FIG. 1) having multiple market areas 1A, 1B, 1C, 1D, 1E, and 1F symbolizing multiple purchase/sale markets. (ii) Company board 2 (Figure 2), which symbolizes the business entity. (iii) Material/product chip 3 (Figure 3) symbolizing materials and products. (iv) Worker/Salesman Chip 4 (Figure 4) symbolizing a worker or salesman. (v) Ordinary machine chip 5 symbolizing ordinary manufacturing machinery
(Figure 5). (vi) An attachment chip 6 (Fig. 6) which can be connected to the ordinary machine chip 5 and symbolizes an improvement in the capability of ordinary manufacturing machines. (vii) Large machine chip 7 (Figure 7) symbolizing a manufacturing machine with higher capabilities than ordinary manufacturing machines. (viii) Advertising chip 8 (Figure 8) symbolizing the fact that advertising has been carried out. This advertising chip 8 is colored red. (ix) Research and development chip 9 (Figure 9), which symbolizes the investment made specifically for research and development. This research and development chip 9 is colored blue. (x) Insurance chip 1 symbolizing that you have taken out insurance
0 (Figure 10). This insurance chip 10 is colored yellow. () PAC productivity (measuring the standard time of work,
PAC Productivity Chip 11 (Figure 11) symbolizes the introduction of a method to increase productivity by comparing actual working hours, analyzing factors, and eliminating problems. This PAC productivity chip 11 is colored green. () March yanizer chip 12 (Figure 11), which is similar to PAC productivity chip 11, symbolizes the adoption of a march yanizer. () Market research chip 13 (Figure 11), similar to PAC productivity chip 11, symbolizes that market research has been conducted. () A plurality of risk cards 14 (Fig. 12) in which various unexpected factors related to business management are listed.
This risk card 14 is placed in the risk card storage area 15 on the market board 1 with the back side facing up.
stacked inside. () A decision-making card 16 that describes various decisions regarding business management and the fact that one should accept the unforeseen factors listed on one of the risk cards 14.
(Figure 13). This decision making card 16 is placed in the decision making card storage area 17 on the market board 1 with the back side facing up.
stacked inside. () Currency card M symbolizing currency (14th
figure). Currency card M has a face value of 1 (Figure 14A),
Five types of cards 30A, 30B with a face value of 5 (Fig. 15B), a face value of 10 (Fig. 14C), a face value of 50 (Fig. 14D), a face value of 100 (Fig. 14E),
There are 30C, 30D, and 30E. () Price card 3 consisting of 21 cards each displaying bid prices from 20 to 40.
2 (Figure 15). When conducting a business management simulation, as shown in FIG.
use. At this time, it is preferable that the test takers P are seated in groups around the circular table 21 and the market board 1 is placed in the center of the circular table 21. The market board 1 is formed into a regular hexagon to be suitable for such use, and each test taker P can use the market board 1 equally. In addition, during the simulation, there is a monitor television 22 for observing the simulation of each group G, a VTR device 23 for keeping a memory of the observation, an instructor INS for giving appropriate instructions to each examinee P, and this instructor INS provides explanations. Blackboard 24 for
By arranging them, the learning effect and the interest of the game can be further enhanced. There are two types of decision-making cards 16, 16A and 16B, and each card has the following description on the front surface. (A) Card 16A Please make one decision.

【table】

[Table] (D) Card 16B Turn over one risk card and follow its instructions. On the other hand, the risk card 14 has twenty-one types of cards 14A, 14B, 14C, 14D, 14E,
14F, 14G, 14H, 14J, 14K, 1
4L, 14M, 14N, 14P, 14Q, 14
R, 14S, 14T, 14U, 14V, 14W
The front of each card has the following inscription: (E) Card 14A Mechanical failure = Please pay the repair fee of 5. (Manufacturing expenses) One of the following actions is possible. (E-1) Material purchase Market price (E-2) Product sales Bidding (F) Card 14B Manufacturing error occurred = One piece of work-in-progress was defective due to a mistake. Please return one piece of work-in-progress to the stocker. (Enter in accident/disaster memo) (G) Card 14C New product development failure = Please return one research and development chip. (H) Card 14D Design trouble occurred. Please pay 5 as repair fee. (Manufacturing expenses) (I) Card 14E Complaint: A customer complained that the product was defective. Please pay the complaint processing fee 5 (manufacturing expenses).The following items can be implemented. (I-1) Material purchase Market price (I-2) Manufacturing input 1 (J) Card 14F Return occurrence = Two products that I sold with great pains were returned. Please return the two products from Stockka to the sales office and write (△2 pieces, △50) in the sales column of the ledger. (K) Card 14G Research and Development Success = Up to 2 pieces can be sold for each research and development chip. 32 each. (Within the scope of sales ability) (L) Card 14H Occurrence of industrial accident = A worker has been injured. Production activities cannot be carried out at this time. Please note that you can perform one of the following actions. (L-1) Material purchase Market price (L-2) Product sales Bidding (M) Card 14J Worker Retirement〓 A very skilled worker has retired. Please pay me 5 severance allowance. (Return the worker) You can perform one of the following actions. (M-1) Material purchase market price (M-2) Product sales market price (N) Card 14K Salesman Retirement = One salesman retired. Please pay me 5 severance allowance. (Please bring back the salesman) The following items can be implemented. (N-1) Material Purchase Market Price (N-2) Manufacturing Input Unit Price 1 (O) Card 14L Strike Occurs = A very troublesome situation has arisen. It doesn't seem like it will be resolved easily. Please take a break this time. (P) Card 14M President falls ill = As an important decision maker, you need to take a break. Please take a break this time. (Q) Card 14N Consumer movement outbreak = Your company is unable to sell products at this time due to a boycott. Please note that you can perform one of the following actions. (Q-1) Material purchase market price (Q-2) Manufacturing input unit price 1 (R) Card 14P [Common to all companies] Special materials can be purchased = Materials have been released on the market. Each company allows you to purchase up to three pieces for a unit price of 12. (Make up the missing amount from Stockka) (S) Card 14Q Stolen Discovery: We discovered that two products from our office were stolen. Please return the two products to the stocker. (Insurance chips will be returned) If you have insurance, you will receive an insurance benefit of 10 per piece. (Write in the accident/disaster memo) (T) Card 14R Warehouse fire〓 Please return all materials in the warehouse to the stocker. (Fill in the Accident and Disaster Memo) If you have insurance, you will receive an insurance benefit of 8 per item. (Insurance chips will be returned) (U) Card 14S Customer goes bankrupt = Bad debt has occurred. cash
Please pay 30. (Extraordinary loss) (V) Card 14T Long-term labor dispute: This is unlikely to be resolved easily. Please rest twice. (You can participate in free bidding) (W) Card 14U Reverse rotation = Economic fluctuations! Reverse the order in which you draw the decision making cards.
→To the next person (X) Card 14V ● Exclusive sale of products = Salesman's efforts bear fruit. Each salesperson can sell up to two items. Go to Stotska for 32 each. ●Advertisement effectiveness: Each advertising chip can be sold exclusively to up to two vacant markets. (Within the scope of sales ability) (Y) Card 14W ●Special service〓 Special purchase of materials! one
Up to 5 pieces per 10 are allowed. →From Stotka● Special advertising service! You can eat as many times as you like with 5 bites. The storage area 17 is formed in a circular shape concentric with the market board 1 at the center of the market board 1, and the market areas 1A, 1B, 1C, 1D, 1E, and 1F are arranged radially around the storage area 17 and are formed in a fan shape. has been done. An area 25 for displaying the material cost, an area 26 for displaying the upper limit of the product price, and an area 27 for displaying the market size are provided around the outer periphery of each market area, and these areas 25, 26, 2
7 is higher than other parts of areas 1A to 1F. That is, the areas 1A to 1F store the number of material/product chips 3 equal to the market size at the beginning of the simulation, and even if the product is sold thereafter, the number of material/product chips 3 exceeding the market size is stored in each market area 1A. ~It cannot be stored on the 1st floor. In addition, the material cost shown in the area 25 is the case when materials are purchased at market prices based on the description on the decision making card 16 or the risk card 14 (A-1, E-1, I-
1, L-1, M-1, N-1 or Q-1), and when making this purchase, examiner P will purchase material/product chip 3 from area 1A to 1F. A material/product chip 3 is taken from one or more of the areas, and the material cost of the areas 1A to 1F in which the material/product chip 3 was stored is paid for each material/product chip 3. In addition, if test taker P sells a product based on the description on decision making card 16 or risk card 14 (A-9, E-2, L-2 or M-2
), bids will be made for each market area 1A to 1F together with other test takers who wish to sell the product, and the upper limit of the product unit price at the time of bidding will be regulated by the display in area 26. I'll keep it. When making a bid, all test takers P who bid will place the desired number of material/product chips 3 in areas 25, 26, 2.
7 and offer their own competitive prices. When the product is exclusively sold (according to instructions from the card 14V), the display in the area 26 becomes the upper limit of the exclusive sales price. An annular stocker 28 is arranged around the outer periphery of the areas 25, 26, 27, and the stocker 28 is provided with the storage area 15 and also stores spare material/product chips 3 and other chips 4, 5,
An area 29 for storing currency cards 6, 7, 8, 9, 10, 11, 12, and 13, and an area 31 for storing currency cards M are provided. At the start of the simulation, currency cards M with a face value of 300 are distributed to each test taker P as capital, and after that, since area 31 also symbolizes a bank, each test taker P borrows currency from area 31 and transfers currency to area 31. Returns will be made in a timely manner. The company board 2 includes a material warehouse area 33 symbolizing a material warehouse, a factory area 34 symbolizing a factory, a sales office area 35 symbolizing a sales office, and a space for storing worker/salesman chips 4 within the factory area 34. A worker storage area 36, a salesman storage area 37 for storing worker/salesman chips 4 in the sales office area 35, an insurance chip area 38 for storing insurance chips 10, and a salesman storage area 38 for storing merchandiser chips 12. a merchandising chip area 39 for storing the research and development chip 9, a research and development chip area 40 for storing the research and development chip 9, a PAC productivity chip area 41 for storing the PAC productivity chip 11, and an advertising chip for storing the advertising chip 8. area 42, market research chip area 4 for storing the market research chip 13;
3 is provided. The material warehouse area 33 is an area for storing materials/product chips 3 purchased as materials from the market areas 1A to 1F. The factory area 34 is used as a material warehouse area 3 for semi-finished products.
Material/product chip 3 introduced from 3, and
This is an area for storing an ordinary mechanical chip 5, an attachment chip 6, and a large mechanical chip 7. Here, the ordinary machine chip 5 symbolizes the production capacity to complete one semi-finished product into a product in one trial, and in order to make full use of the production capacity of the ordinary machine chip 5, a worker/salesman as a worker is required. Chip 4
is necessary. The attachment chip 6 is attached to the ordinary machine chip 5 to increase the production capacity of the ordinary machine chip 5 by one piece per trial without increasing the number of workers. The large machine chip 7 symbolizes the production capacity to complete four semi-finished products into products in one trial, and in order to make full use of the production capacity of the large machine chip 7, one worker/salesman chip 4 is required as a worker. is necessary. In addition, ordinary machine chip 5, attachment chip 6,
In order to introduce large machine chip 7, machine tool costs of unit price 100, unit price 20, and unit price 200 are required, and to introduce worker/salesman chip 4 as a worker, general and administrative expenses of unit price 5 are required. is necessary. Furthermore, in order to input the material/product chips 3 as raw materials stored in the material warehouse 33 into the factory area 34 as semi-finished products, an input cost of 1 is required, and as a semi-finished product stored in the factory area 34. When moving the material/product chip 4 as a completed product to the sales office area 35, a completion cost of unit price 2 is required. The sales office area 35 is an area for storing materials and product chips 3 as products, and this sales office area 3
The sales ability of 5 is determined by the number of worker/salesman chips 4 as a salesman.
That is, one worker/salesman chip 4 as a salesman can sell two material/product chips 3 as a product in one trial. In order to introduce a worker salesman chip 4 as a salesman, a general and administrative cost of 5 is required. It is also possible to move worker/salesman chip 4 as a worker to area 37 as a salesman, or move worker/salesman chip 4 as a salesman to area 36 as a worker. It is necessary to pay unit price 5 as expenses (general and administrative expenses). There is one insurance chip 1 in the insurance chip area 38.
0 can be stored, and if the card 14Q is stolen, an insurance benefit of 10 can be obtained for every 3 pieces of material/product chips used as products. In addition, in the case of a warehouse fire in Card 14R, you can get 8 insurance benefits for every 3 material/product chips used as materials. The merchandising chip area 39 can store one merchandising chip 12, and when the merchandising chip 12 is introduced, the unit price when purchasing the material/product chip 3 as a material is 2 points cheaper than the market price. It is enough to pay. An arbitrary number of research and development chips 9 can be stored in the research and development chip area 40, and each research and development chip 9 exhibits price competitiveness of unit price +2 when bidding. In other words, if a selling price of 30 is presented at the time of bidding, and one research and development chip 9 is available, the competitive price becomes 28, which means that price competitiveness has improved. However, only one R&D Chip 9 can be introduced for each trial. One PAC productivity chip 11 can be stored in the PAC productivity chip area 41, and by introducing the PAC productivity chip 11, the production capacity of the machine chips 5, 7 is increased by one per trial. An arbitrary number of advertising chips 8 can be stored in the advertising chip area 42, and a salesman's sales ability can be increased by two per one attempt for one advertising chip 8. Only a maximum of two advertising chips 8 are valid for one worker salesman chip 4 as a salesman. One market research chip 13 can be stored in the market research chip area 43, and when the market research chip 13 is introduced,
The product can be sold at a unit price that is 2 times higher than the sales price presented at the time of bidding. Here, the company board 2 has the area 33 on the surface of the metal plate.
-43 are printed, and permanent magnets 46 are embedded in the bottoms of chips 3-13. Therefore, when the chips 3-13 are stored in the areas 33-43, the chips 3-13 are attracted to the company board 2, and each chip 3-13 is prevented from deviating from the predetermined area. Furthermore, a felt-like cloth material is attached to the bottom surface of the company board 2 to prevent accidental movement of the company board 2 on the table 21. Next, the progress of the business management simulation will be explained in detail. (1) Each examinee P decides his own company name and enters the company name in the company name display block 44 (Figure 17) and the cash flow table (Table 1). (2) Distribute currency cards M with a face value of 300 as capital to each examinee P. At this time, each examinee P enters the capital amount in the column of the cash flow table. (3) The order in which the attempts are to be performed is determined for each group G, and each attempter P draws the decision making cards 16 one by one according to this order. (4) When the test taker P draws the decision making card 16 of the card 16A, the test taker P makes one decision among (A-1) to (A-12). (5) When test taker P makes the decision to purchase materials in (A-1), he or she may purchase any number of material/product chips 3 from one or more of market areas 1A to 1F. The material is collected and stored in the area 33, and the material cost is paid to the area 31. At this time, the number of purchased materials/product chips 3 and the material cost are entered in the column of the cash flow table. (6) When examinee P makes the decision to hire the worker (A-2), examinee P takes one worker salesman chip 4 from area 29 and transfers it to area 3.
6 and pay the general administration fee 5 to the area 31. At this time, enter 5 as general and administrative expenses in the so column of the cash flow table. (7) When test taker P makes the decision to purchase a normal machine (A-3-1), test taker P takes one normal machine chip 5 from area 29 and stores it in area 34, A machine tool cost of 100 is paid to area 31 for this purpose. At this time, write 100 as the machine tool cost in the column of the cash flow table. (8) When test taker P makes the decision to purchase a large machine (A-3-2), test taker P picks up one large machine chip 7 from area 29 and stores it in area 34, A machine tool cost of 200 is paid to area 31 for this purpose. At this time, enter 200 as the machine tool cost in the column of the cash flow table. (9) If test taker P makes the decision to purchase the attachment (A-4), test taker P
Take one attachment chip 6 from
It is connected to the normal mechanical chip 5 in area 34. The mechanical chip 5 is usually formed into a hexagonal column shape, and a hole 47 is bored in the upper end thereof. On the other hand, the attachment chip 6 is generally formed into a hexagonal plate shape having the same cross-sectional shape as that of the mechanical chip 5, and has a protrusion 48 projecting from its bottom surface that can fit into the hole 47. Further, the large mechanical chip 7 is generally shaped such that the mechanical chip 5 is joined at its side. That is, if the attachment chip 6 is connected to the chip 5 by fitting the protrusion 48 into the hole 47, the production capacity of the chip 5 can be clearly improved, and the chips 5, 6,
7 can be neatly arranged within the area 34. (10) When test taker P makes the decision to input (A-5) into production, test taker P uses material/product chip 3 as a material stored in area 33 as a semi-finished product in area 34. Move any number of items within the area, and input cost of 1 per material for that into area 31.
pay to. At this time, enter the number of materials input and the total input cost in the column of the cash flow table. (11) When test technician P makes the decision to complete the manufacturing of (A-6), test technician P will process the materials and product chips 3 as semi-finished products stored in area 34 within the range of production capacity. Then, the product is moved to the area 35 as a product, and a completion cost of 2 per product is paid to the area 31. At this time, enter the number of completed products and the total cost of completion in the S column of the cash flow table. (12) If examiner P decides to complete the product in (A-7) and input it into production, perform the input into production and complete the product in (10) and (11) at the same time, and make similar entries at the same time. conduct. The material/product chips 3 that have been in the area 33 cannot be moved all at once to the area 35. (12) When test taker P makes the decision to hire a salesman (A-8), test taker P takes one worker/salesman chip 4 as a salesman from area 29 and places it in area 37. The general administration fee 5 is paid to the area 31 for storage. At this time, the so column of the cash flow table shows 5 as general and administrative expenses.
Enter. (13) When test taker P makes the decision to sell the product in (A-9), test taker P must be within the range of sales ability and within the market size displayed in area 27 of each market area 1A to 1F. You can bid for materials and product chips 3 as products within your margin. For example, if one material/product chip 3 is stored in a market area 1A with a market size of 3, only a maximum of two material/product chips 3 can be bid for in the market area 1A. At the time of this bidding, other trial technicians P who have sales ability and material/product chips 3 as products can also bid, and the market area in which they can bid at this time exceeds the number of bids made by trial technician 18 who has decided to sell the product. It is not possible. This is an example of a situation in which Trialist P, who has decided to sell a product, is a company that has received an inquiry from a consumer, and another company has sensed this and a competitive relationship has arisen. Naturally, products with a larger number than the quantity cannot be sold. At the time of bidding, the test takers P who bid simultaneously present their respective bid prices using price cards 32 and verbally declare the competitive price. Here, the competitive price does not necessarily match the bid price, and the competitive price is lowered as follows. B○ The competitive price of test taker P who has decided to sell the product will be 2 lower than the bid price, and the competitiveness will increase by 2 unit price. B○ The competitive price of test taker P who has R&D chip 9 is higher than the bidding price.
The price for each chip will be reduced by 2, and the competitiveness will increase by 2 for each R&D chip. Note that if the tester P who has decided to sell the product has R&D chip 9, the competitiveness increasing effect of I○ is added to the competitiveness increasing effect of R&D chip 9. If the competitive price of the tester P who has decided to sell the product becomes the same as the competitive price of another tester P who has the R&D chip 9, the competitiveness of the latter will take precedence.
Furthermore, if multiple test takers P other than the test taker P who has decided to sell the product have the same competitive price at the lowest competitive price, only the competing test takers P will make a bid. When a decision is made to sell a product or a tester P who has the research and development chip 9 and a tester P who does not have such a competitiveness increasing effect come to have the same competitive price, the competitiveness of the former will take precedence. In addition, if multiple test takers P who have the same competitiveness increasing effect and the same priority of the same effect declare the lowest competitive price with the lowest price on the price card 32,
The number of products to be sold will be divided equally, and if equal distribution is not possible, the number of products to be sold will be determined by collusion between competing test takers P. In the bidding, the test taker P who has the lowest competitive price and the competitive advantage at the same competitive price wins the right to sell the product in that market area,
The material/product chips 3 in the bidded quantity or the quantity determined by rigging are introduced into the market area, and a currency card 30 corresponding to the sales multiplied by the selling price and the number of sold items is taken from the area 31. Here, the selling price is not necessarily the same as the bidding price, and if the test taker P who sells has the market research chip 13, the selling price will be 2 times higher than the bidding price. The test taker P who sells the product further writes the sales quantity and sales in the key column of the cash flow table. (14) When test taker P makes the R&D investment decision in (A-10), test taker P takes one R&D chip 9 from area 29 and transfers 20 to area 31 as R&D expenses. pay. At this time, enter 20 as research and development expenses in the G column of the cash flow table. (15) When test taker P makes the decision to invest in advertising (A-11), test taker P takes one advertising chip 8 from area 29 and pays a selling fee of 10 to area 31. At this time, enter 10 as selling expenses in the cell column of the cash flow table. For one advertising chip 8, the salesman's sales ability increases by two products per trial. However, worker/salesman chip 4 as a salesman
Only up to two advertising chips 8 are effective for one advertising chip. (16) If Attempt P makes the decision (A-12), Attempt P will not engage in any business management activities. The reason why such decisions are included is that if the market areas 1A to 1F contain material/product chips 3 for Market Toys, or if there are no material/product chips 3 as materials,
Alternatively, in cases where the examinee 18 lacks capital, it is not advisable to take action for business purposes. (17) When the test taker P draws the decision making card 16 of the card 16B, the test taker P draws one risk card 14 and follows the instructions of the risk card 14. (18) When examiner P draws card 14A, he pays the repair cost 5 to area 31 and writes 5 as manufacturing expenses in the column of the cash flow table. In this case, the examinee can perform the action (E-1) or (E-2), and performs the same process as when making the decision (A-1) or (A-9). (19) When examinee P draws card 14B, material/product chip 3 stored in area 34
Return only one item to area 29 and check the work in process (manufacturing error) in the accident/disaster memo column of the cash flow statement.
Enter 1 in the line. If a manufacturing error occurs again thereafter, the entry in the row for work in process (manufacturing error) will be corrected to the total number of work in progress. (20) When examinee P draws card 14C, research and development chip 9 stored in area 40
Return only one to area 29. (21) When test taker P draws card 14D, he pays the repair cost of 5 to area 31 and writes 5 as manufacturing expenses in the column of the cash flow table. (22) When test taker P draws card 14E, he pays the complaint processing fee of 5 to area 31 and writes 5 as manufacturing expenses in the column of the cash flow table. In this case, examinee P is (I-1) or (I-2)
The same actions as in the case of decision (A-1) or (A-9) are performed. (23) When examiner P draws card 14F, he picks up two material/product chips 3 from area 29, stores them in area 35, and writes the number of sales △2 and sales proceeds △50 in the key column of the cash flow table. do. (24) When the test taker P draws the card 14G, he can sell up to two of the material/product chips 3 stored in the area 35 to any market areas 1A to 1F within the scope of his sales ability. This sale is an exclusive sale, there is no need for bidding, and the unit price is 32. When selling, enter the number of units sold and the sales proceeds obtained by multiplying the number of units sold by the unit price 32 in column 9 of the cash flow table. (25) When examinee P draws card 14H, only action (L-1) or (L-2) can be performed, and if examinee P decides (A-1) or (A-9). Perform the same processing as . (26) When the examinee P draws the card 14J, only one worker/salesman chip 4 stored in the area 36 is returned to the area 29, and the retirement allowance 5 is paid to the area 31. Then, enter 5 as labor cost in column C of the cash flow table. In this case, examinee 18 is (M-1) or (M-
2) can be carried out, (A-1)
Alternatively, the same process as in the case of making the decision (A-9) is performed. (27) When test taker P draws card 14K, test taker P returns only one worker/salesman chip 4 stored in area 37 to area 29 and pays retirement allowance 5 to area 31. Then, enter 5 as labor cost in column C of the cash flow table. In this case, examinee P can perform the act (N-1) or (N-2), and (A-
The same process as in the case of making the decision in 1) or (A-5) is performed. (28) Examinee P plays card 14L or card 14
When you draw M, you cannot perform any business management activities. (29) When examinee P draws card 14N, he can only perform the action of (Q-1) or (Q-2), which is the same as if he had made the decision of (A-1) or (A-5). Process. (30) When the test taker P draws the card 14P, all the test takers P can move to any market area 1A to 1.
Up to three material/product chips 3 can be purchased from F, and if a sufficient number of material/product chips 3 are not stored in the market areas 1A to 1F, the missing amount can be purchased from area 29. Since the material purchase in this case is a special material purchase, the material purchase can be made at a unit price of 12 regardless of the display in the area 25. At this time, each test taker P enters the number of purchased material/product chips 3 and the material cost obtained by multiplying this number by the unit price 12 in the column of the cash flow table. (31) When test taker P draws card 14Q, test taker P returns only two of the material/product chips 3 stored in area 35 to area 29, and returns them to the accident/disaster memo column of the cash flow table. Enter 1 in the line for the item (stolen). If theft occurs again thereafter, the description in the product (theft) row will be corrected to the total number of products. In this case, if the test taker P has the insurance chip 10, he returns the insurance chip 10 to the area 29 and collects insurance money of 8 from the area 31 for each stolen product. (32) When test taker P draws card 14R, test taker P returns all the material/product chips 3 stored in area 33 to area 29, and returns the materials ( Enter the number of materials lost in the fire in the row labeled ``Fire''. If a fire occurs again in the future, the information in the material (fire) row will be corrected to the total number of materials. In this case, if the examinee P has the insurance chip 10, the insurance chip 10 is placed in the area 29.
8 insurance money will be collected from area 31 for each piece of material that was restored and destroyed in the fire. (33) When test taker P draws card 14S, test taker P receives 30 as bad debt loss in area 3.
1 and enter 30 as an extraordinary loss in column 3 of the cash flow table. (34) When Attempt P draws card 14T, Attempt P may not perform any business management activities in that attempt or the next attempt. However, if another attempter P makes a bid during the period between the current attempt and the next attempt, it is possible to participate in this bid. (35) When test taker P draws card 14U, test taker P cannot perform any business management activities. From then on, the order in which the attempts are performed is reversed. (36) When the examinee P draws card 14V, the examinee P can alternatively perform the following action of I○ or B○. ○ Return up to two material/product chips 3 stored in area 35 to area 29 for each worker/salesman chip 4 as a salesman, and collect sales proceeds of 32 per product from area 31. . In this case, enter the number of products sold and the sales proceeds obtained by multiplying this number by the unit price 32 in column 2 of the cash flow table. B○ Material/product chips 3 stored in area 35 can be distributed to any market area 1A to 2 pieces per advertising chip 8 within the scope of sales ability.
You can sell it on the 1st floor. This sale is an exclusive sale, so there is no need to place a bid. In this case, enter the number of products sold and the sales proceeds obtained by multiplying this number by the unit sales price in column 9 of the cash flow table. (37) When examinee P draws card 14W, he can perform the next action of A○ or B○. B○ Take up to five material/product chips 3 from area 29 and store them in area 33, and pay a material cost of 10 per material to area 31.
At this time, enter the number of purchased materials and the material cost multiplied by the unit price 10 in the two columns of the cash flow table 45. B○ Take an arbitrary number of advertising chips 8 from the area 29 and store them in the area 42, and pay an advertising fee of 5 per advertising chip 8 to the area 31. At this time, enter the total advertising expenses as selling expenses in the cell column of the cash flow table. (38) When each attempter P is not performing his or her own attempt or bidding, he or she is free to perform the following acts. ○ Insurance participation Take one insurance chip 10 from area 29 and store it in area 38, and transfer it to area 31 as insurance premium.
Pay 5 to. At this time, enter 5 as general and administrative expenses in the so column of the cash flow table. B○ PAC productivity introduction Take one PAC productivity chip 11 from area 29 and store it in area 41, and pay 10 to area 31 as PAC productivity introduction fee. At this time, 1 is written as manufacturing expenses in column 45 of the cash flow table.
Enter 0. By introducing PAC productivity, the production capacity symbolized by chips 5 and 7 will increase by one piece per trial. Note that the attachment chip 6 does not have the effect of improving production capacity. ○ Adopt a Marchandizer Pick up one Marchandizer chip 12 from area 29, store it in area 39, and pay 10 to area 31 as the Marchandizer recruitment fee. At this time, enter 10 as general and administrative expenses in the so column of the cash flow table. By employing a merchandiser, when purchasing materials at market prices, it is possible to purchase materials at a price 2 times cheaper than the market price. ○ Market Research Introduction Market Research Chip 13 to Area 29
Take one item and store it in area 43, and pay 10 to area 31 as a market research introduction fee. At this time, enter 10 as general and administrative expenses in the so column of the cash flow table. ○ Borrowing business funds It is possible to borrow business funds from other examinees P through discussions with them, and the interest rate and repayment terms are also determined through discussion. At this time, the borrowed money is written in the O column of the cash flow table, and if interest payments and loan repayments are made, the interest rate and repayment amount are written in the T column and N column of the cash flow table, respectively. On the other hand, after loaning business funds, candidate P enters the loan amount in column G of the cash flow table, and if interest is received or loan is repaid, he writes the interest rate and repaid loan amount in column C and column A, respectively. . Bank loans are also possible from the second period of the business management simulation, and the borrowing limits and interest rates are shown in Table 2. When borrowing from a bank, interest must be paid at the same time as the loan, and for special loans (borrowing that exceeds the loan limit), the interest rate is doubled. When borrowing from a bank, bookkeeping is done in the same way as when borrowing from other businesses.

[Table] F○ Reassignment Move worker/salesman chip 4 stored in area 36 to area 3 as a salesman.
7, and the worker salesman chip 4 stored in area 37 can be moved to area 36 as a worker. This symbolizes that workers and salesmen have been re-educated and transferred to salesmen and workers, and 5 is paid in area 31 as re-training expenses, and 5 is entered as general and administrative expenses in the so column of the cash flow table. ○ Sell the machine Return chips 5, 6, and 7 to area 29 and half of the purchase cost of each chip 5, 6, and 7 to area 31
can be received from. ○ Capital increase and investment It is possible to solicit investments from other test takers P, or to make investments in response to the recruitment of other test takers P. Dividends on investments are paid once every two financial years, and the amount of dividends is determined by negotiation on the after-tax profits. When an investment is made, the investment amount is entered as a non-operating expense in the column of the cash flow table, and the investment amount is paid to the test taker P in whom the investment is made. On the other hand, the test taker P who has received the investment enters the investment amount as capital in the column of the cash flow table and receives the investment money. Further, the player P who pays the dividend writes the amount of the dividend in the second column of the cash flow table and also pays the dividend, while the player P who receives the dividend writes the amount of the dividend in the U column of the cash flow table. (39) The business management simulation for one fiscal year ends based on the time limit or the limit on the number of attempts, and before conducting the next simulation, each examinee P performs the period-end processing as follows. (40) Advertising chip 8, insurance chip 10, PAC productivity chip 11, merchandising chip 12,
Return the market research chip 13 to area 29, and return one research and development chip 9 to area 29. However, the tester P who has four or more R&D chips 9 returns all but three R&D chips 9 to the area 29. (41) Make the following entries in the period-end processing line of the cash flow statement. In the A○ C column, calculate the maximum number of workers in the fiscal year, the labor cost calculated by multiplying the number of workers remaining at the end of the fiscal year by the per-person wage for the fiscal year, and the number of workers who retired mid-term plus the amount per mid-term retiree. Enter the total including labor costs multiplied by wages. The wages for each fiscal year and wages for mid-term retirees are shown in Table 3.

[Table] In the Ross column, enter the number of machines remaining at the end of the period and the manufacturing expense calculated by multiplying this number of machines by the manufacturing cost per machine for the fiscal year. When calculating the number of machines, each normal machine and large machine are counted as one machine, and attachments are not included in the number of machines. The manufacturing expenses for each fiscal year are shown in Table 4.

[Table] H○ In the cell column, the maximum number of salesmen in the fiscal year, the sales expenses calculated by multiplying the number of salesmen remaining at the end of the period by the per capita wage for the fiscal year, and the number of salesmen who retired midway. Enter the total of sales expenses multiplied by the wages of mid-career retirees. The wages per person for each fiscal year and the wages per employee for mid-career retirees are shown in Table 5.

[Table] The total number of workers and salespeople entered in A○ and C○ in the N○S column, and the total general and administrative expenses calculated by multiplying this total number of people by the manufacturing expenses per person for one fiscal year. Enter. Here, the general and administrative expenses per person for each fiscal year are
As shown in the table.

[Table] ○ Enter the cash balance in the cash balance row. (42) Make the following entry in the current period's payment line of the cash flow statement. ○In column A, enter the total amount of loan repayments. In the B column, enter the total amount received from the sale of the machine. In the C column, enter the total of interest and dividends received as the total non-operating income. N○ In column E, enter the total amount of borrowings. In the box, enter the total capital, which is the sum of the capital at the time of company establishment and the increased capital. ○ In column F, the total number of products sold,
And enter the total sales amount. However, to clarify the sales amount, the total number of products may be entered in the withdrawal line. G○ Enter the total amount entered in A○ to F○ in the cash balance column. (43) Make the following entry in the current period's total withdrawal column of the cash flow statement. In the I○ column, enter the total loan amount. In the ○ column, enter the total cost required for purchasing ordinary machinery, attachments, and large machinery. In the box column, enter the total number of materials input into the factory and the total input cost. In the Ni○sa column, the total number of completed products,
Also, enter the total completion cost. In the box, enter the total labor cost calculated in box (41). In the ○ column, enter the total manufacturing costs calculated in ○ in (41). In the T○ column, enter the total selling expenses calculated in C○ in (41). In the ○ and ○ columns, enter the total general and administrative expenses calculated in ○ in (41). In the data column, enter the total interest expense as the total non-operating expenses. In the Nu○chi column, the purchased R&D chip 9
Enter the total of , and the total of research and development expenses. ○ In the 2 rows, the total number of purchased materials,
And fill in the total amount of materials. In the ○○ column, enter the total number of products purchased from other test takers 18 and the total purchase cost. In the WORD column, enter the total extraordinary loss due to drawing card 14S. ○ In the column, enter the total amount of repayments for borrowed money borrowed from other examinees P. In the y/d column, enter the total amount of dividends if you receive the investment. TA○ Once every two fiscal years, pay 50% of profits as tax and enter this tax in the ``nu'' column. ○ Enter the total withdrawal amount in the cash balance column. (44) Divide the total sales amount determined in (42) by the total number of products to determine the average unit price, and enter it in the average unit price column at the bottom of column K in the cash flow table. (45) In the manufacturing fixed costs column of the cash flow statement, enter the labor costs and manufacturing expenses obtained in (43), and then calculate and enter the depreciation expenses. Here, the depreciation expense is 1 for every 5 ordinary machine chips.
0, 2 for each 6 attachment chips, and 20 for each 7 large mechanical chips. (46) In the cash account column of the cash flow statement, enter the carryover amount in the previous year's carryover column, the total deposits obtained in (42) ○ in the total deposit column, and the sum of the carryover and total deposits in the total column. Enter the total withdrawal calculated in (43) ○ in the total withdrawal field, and then
Subtract the amount in the total withdrawal column from the amount in the total column and enter the amount in the carryover column. (47) Compare the cash balance entered in (41) with the amount to be carried over to the next period calculated in (46). If the two amounts match, it is proven that the simulation process and bookkeeping were performed correctly. (48) After completing the bookkeeping, prepare financial statements, management evaluation sheets, etc. to evaluate the business performance of each examinee P.
Note that this invention is not limited to this embodiment, and various modifications can be made as follows. a○ Currency card M is not necessarily required, and it is also possible to record money in and out by simply filling out a cash flow statement. b○ A cash flow statement has the functions of both a cash book and a journal, and its account items are necessary and sufficient for business management, so it is ideal for use in business management simulations.
It goes without saying that a general cash book can also be used. c○ In the company board 2, the factory area 34 is not necessarily necessary, and the material/product chips 3 may be moved directly from the material warehouse area 31 to the sales office area 35 when simulating a sales business. d○ The messages of the risk card 14 and the decision-making card 16 are not limited to those described above, and messages should be appropriately adopted depending on the social situation and the characteristics of the industry of the business to be simulated. e○ Business management simulation tools 20 first
If the simulation tool 20 is stored in a case 49 shown in FIG. 8, the simulation tool 20 can be stored neatly and the simulation tool 20 can be easily transported. The case 49 consists of a base body 51 into which the bearing 50 is fitted and a lid body 52 that can be removably engaged with the base body 51. The base body 51 houses a recess 53 into which the bearing 50 is to be fitted and a company board 2. A recess 54 for storing the cards 14 and 16 and a recess 55 for storing the cards 14 and 16 are formed. The stocker 28 has a protrusion 56 on the bearing 50 from above.
A is rotatably fitted in the stocker 28, and the market board 1 is rotatably fitted in the stocker 28 from above at a protrusion 56B. Therefore, the stocker 28 and the market board 1 can be appropriately rotated during the simulation, so that the simulation can proceed efficiently. A pair of hooks 57 , 57 are provided protruding from the lid 52 , and a shaft 58 that can be engaged with each hook 57 is provided on the lid 51 . Furthermore, a pair of latches 59, 59 are attached to the lid body 52, which are alternatively biased upwardly and downwardly, while the base body 51
are provided with latches 60, 60 that engage with the latches 59 when the lid 52 covers the upper surface of the base 51 with the latches 59, 59 being urged downward. That is, the simulation tool 20 can be stored in the case 49 by covering the upper surface of the base body 51 with the lid 52 with the hook 57 engaged with the shaft 58 and by engaging the latch 59 with the stopper 60. A recess 61 into which the market board 1 can fit is formed on the inner surface of the lid 52, and an elastic member 62 is arranged around the recess 61. That is, when the upper surface of the base body 51 is covered with the lid body 52, the stocker 28 is pressed against the base body 51 by the elastic member 62, and the regions 15, 29, and 31 are closed by the elastic member 62. This prevents the stocker 28 from falling off, and the cards 14, 30, chips 3, 4, and chips stored in the areas 15, 29, 31,
Deviations of numbers 5, 6, 7, 8, 9, 10, 11, 12, and 13 are prevented. Further, the market board 1 is held by the recess 61 and prevented from falling off from the stocker 28. In addition to the areas 15, 29, and 31, the stocker 28 is provided with an area 63 in which a price card 32 can be stored. The region 63 is a region where the market board 1 is inserted when the market board 1 is fitted into the stocker 28.
The price card 32 stored in the area 63 when the market board 1 and the stocker 28 are held by the lid 52
does not deviate from this region 63. Further, since the recesses 53 and 54 are also covered by the stocker 28, the company board 2 and the cards 14 and 16 are
There is no risk of deviation from 3.54. As mentioned above, the business management simulation tool according to the present invention allows each test taker to own a company board symbolizing the business entity, a plurality of risk cards on which various unexpected factors related to business management are written, and a business management simulation tool. Prepare a decision-making card that describes the various decisions above and the unforeseen factors listed on one of the risk cards, and ask the examinees to take turns. Have each participant take decision-making cards one by one and have each participant make a business decision based on the information on the decision-making card. When the participant makes a decision to purchase materials, multiple The market board has a plurality of market areas each symbolizing the purchase and sales markets.The market board has a plurality of market areas, each of which represents a purchase/sale market.The market board has a plurality of market areas, each representing a material and a product. When doing so, the materials and product chips of the test takers are made to bid in each market together with other test takers who wish to sell products, and the test takers' materials and product chips are sold as products in the market in descending order of competitive price, and the price is received, so it is dynamic and comprehensive. learning about business activities, developing a performance orientation, and learning to recognize that shareholders, the nation, banks, and managers all share added value;
Effective for learning the importance and difficulty of financing,
Like a time machine, it is possible to simulate ten years in just a few days, and it is also extremely interesting as a toy.

[Brief explanation of the drawing]

Fig. 1 is a plan view showing a market board in one embodiment of the business management simulation tool according to the present invention, Fig. 2 is a plan view showing a company board in the same embodiment, and Fig. 3 is a plan view showing the materials and products in the same embodiment. FIG. 4 is a perspective view showing a worker/salesman chip in the same embodiment, FIG. 5 is a perspective view showing an ordinary machine chip in the same embodiment, and FIG. 6 is a perspective view showing an attaching chip in the same embodiment. FIG. 7 is a perspective view showing a large mechanical chip in the same embodiment. FIG. 8 is a perspective view showing an advertising chip in the same embodiment. FIG. 9 is a perspective view showing a research and development chip in the same embodiment. Perspective view shown, No. 10
The figure is a perspective view showing the insurance chip in the same embodiment.
FIG. 11 is a perspective view showing a PAC productivity chip, a merchandiser chip, and a market research chip in the same embodiment, FIG. 12 is a perspective view showing a risk card in the same embodiment, and FIG. 13 is a perspective view showing a risk card in the same embodiment. 14A, B, C, D, and E are perspective views showing currency cards in the same embodiment; FIG. 15 is a perspective view showing a price card in the same embodiment;
Fig. 16 is a layout diagram showing the arrangement of test takers etc. when performing a simulation according to the same embodiment;
This figure is a perspective view showing a company name display block in the same embodiment, and FIG. 18 is an exploded perspective view showing a case for storing the same embodiment. 1... Market board, 1A, 1B, 1C, 1
D, 1E, 1F...Market area, 2...Company board, 3
...Material/product chips, 5...Ordinary machine chips,
6... Attachment chip, 7... Large machine chip, 8... Advertising chip, 9... Research and development chip, 10... Insurance chip, 11... PAC productivity chip, 12... Merchandiser chip, 13...
...Market research chip, 14, 14A, 1
4B, 14C, 14D, 14E, 14F, 14
G, 14H, 14J, 14K, 14L, 14M,
14N, 14P, 14Q, 14R, 14S, 14
T, 14U, 14V, 14W...risk card,
15...Risk card storage area, 16, 16A,
16B...Decision making card, 17
...Decision making card storage area, 2
0... Business management simulation tools, 21...
Circular table, 22...Monitor Terbi, 23...
...VTR device, 24...Blackboard, 25, 26, 27
...Area, 28...Stotsuka, 29...Area, 3
0A, 30B, 30C, 30D, 30E... Currency card, 31... Area, 32... Price card, 33... Material warehouse area, 34... Factory area,
35...Sales office area, 36...Worker storage area,
37... Salesman storage area, 38... Insurance chip area, 39... Merchandiser chip area, 40... Research and development chip area, 41...
PAC productivity chip area, 42... Advertising chip area, 43... Market research chip area, 4
4...Company name display block, 46...Permanent magnet,
47...hole, 48...protrusion, 49...case, 5
0... Bearing, 51... Base, 52... Lid, 5
3, 54, 55... recess, 56A, 56B... protrusion, 57... hook, 58... shaft, 59... latch, 60... clasp, 61... recess, 62... elastic member, 63... ...Area, G...Groove, M...
Currency card, P...Examiner, INS...Instructor.

Claims (1)

[Claims] 1. A plurality of company boards symbolizing business entities, a market board having a plurality of market areas each symbolizing a plurality of purchase and sales markets, and a plurality of material/product chips symbolizing materials and products. , multiple risk cards that list various unforeseen factors related to business management, various decisions related to business management, and acceptance of the unforeseen factors listed on one of the risk cards. A business management simulation tool comprising a decision making card in which a decision is written, and a salesman chip indicating a unit of sales ability of the business entity. 2. The business management simulation tool as set forth in claim 1, wherein the company board is provided with a material warehouse area, a factory area, and a business office area, each symbolizing a material warehouse, a factory, and a business office. . 3. The business management simulation tool according to claim 1 or 2, wherein material costs, upper limits of product prices, and market sizes are displayed for each market area.