201248523 六、發明說明： 【發明所屬之技術領域】 本發明是有關於-種財務報表分析方法及系統，特別 是指一種運用管制圖之財務報表分析方法及系統。 【先前技術】 ° 醫院總額預算實施後，成本分 取不刀析及費用控制成為一項 重要的工作。傳統上是以目視法式 次折線圖，藉由比較兩時 點間（如本月與上個月間，或本月盘 飞丰月與去年同期間）的財務資料201248523 VI. Description of the invention: [Technical field to which the invention pertains] The present invention relates to a method and system for analyzing financial statements, and more particularly to a method and system for analyzing financial statements using a control chart. [Prior Art] ° After the implementation of the hospital's total budget, cost allocation and cost control become an important task. Traditionally, it is a visual secondary line chart, by comparing the financial information between two points (such as this month and last month, or this month's Feifeng month and the same period last year)
數據，來挑出特異案件。然而，H ^ 上述以目視法來進行差異 分析或以折線圖來挑出特異幸件龜 共茱件顯然十分耗時且效率很低 ’因此有必要尋求解決之道。 【發明内容】 因此，本發明之目的，即在裎 務報表分析方法。 卩料供-種運用管制圖之財 於是，本發明運用管制圖之財務報表分析方法，包含 下列步驟.（A)提供一財務報表資料庙 h m 貝枓庫，朗務報表資料庫 已括多個部門的多個會計科目在多 .,.. 時間區間的財務資料 數值；（B)根據該等時間區間之數 W A M及該等部Η中的-特 疋。卩門之一特疋會計科目在該等時 .i0 M ^ 吁门區間的財務資料數值 關係數，從多種管制圖類型中自動選擇其卜種管制 圖類型，並據以繪製一管制圖，其中該管制圖包括一中心 以及一下管制界限;以及(C)根據該管制 =:=以及Τ管制界限’將該特定部門之特定會 。十科目在邊等時間區間中的最近一期之財務資料數值，自 201248523 動判定為離群或非離群β 本發明之另一目的 報表分析系統。 即在提供一種運用 管制圖之財務 於是’本發明運用管制圖之財務報 財務報表資料庫、—Α 厅糸統包含一 貞㈣ m選擇及繪製模“及—離❹ 疋、且。該財務報表資料庫包括多個部門的多個會計科目 在多個時間區間的財^舍 的財務資枓數值。該管制圖選擇及繪製賴 ，、且用以根據該等時間區間之數目以及該等部門中的一特定 ^之特疋會。十科目在該等時間區間的財務資料數值之 相關係數，從多種管制圖類型中自動選擇其中一種管制圖 類型’並據以繪製一管制圖，其中該管制圖包括一中心線 、一上管制界限以及一τ管制界限。該離群判定模組用以 根據該管制圖的上管制界限以及下管制界限，將該特定部 門之特定會計科目在該等時間區間中的最近_期之財務資 料數值’自動判定為離群或非離群。 本發明之功效在於，可協助企業（如醫院）判斷每月數以 萬計的部門財務報表的會計科目是否異常（是否離群），供部 門主管檢討改善，以做為企業在進行管理及提升效能時之 參考。 【實施方式】 有關本發明之前述及其他技術内容、特點與功效，在 以下配合參考圖式之一個較佳實施例的詳細說明中，將可 清楚的呈現。 在本發明被詳細描述之前，要注意的是，在以下的說 4 201248523 明内容中，類似的元件是以相同的編號來表示。 參閱圖1，本發明運用管制圖之財務報表分析系統丨適 用於自動判疋多個部門的多個會計科目在多個時間區間的 最近一期之財務資料數值是否離群（0utlier)。該運用管制圖 之財務報表分析系統1包含一財務報表資料庫丨丨、一管制 圖選擇及繪製模組12以及一離群判定模組13。 s亥財務報表資料庫U包括該等部門的該等會計科目在 -亥等時間區間的財務資料數值。在以下實施例_，係假設 "亥等。Ρ Η為醫院中的各部門，如健康管理巾心 '放射診斷 科 '復健科等’故該等會計科目即為各醫院部門之所屬會 ，科目如營業收入、人事費用、藥品費用、部門貢獻等 其Τ營業收人=各種f用之總和+部門貢獻。此外，該等 1區間為—連串需進行財務報表分析的數個連續時間區 例如當該等時間區間為2_年3月到則年3月共 3個月時’則本發明的最主要功效即在於根據醫院各部門 自動I:目2〇10年3月到2〇U年3月的財務資料數值，來 群。* 2〇U年3月（即最近一期）的財務資料數值是否離 會計科S制圖選擇及繪製模組12用以根據特定部門之特定 及該等I在該等時間區間的財務f料數值之相關係數，以 該等時門，區間之數目”（亦即每—部門的每—會計科目在 2〇11年間的財務資料數值個數’例如因膽年3月到 中亦有1广、13個月’故某部門某會計科目在這13個月 固對應的財務資料數值），從多種管制圖類型中自 201248523 動選擇其中一種管制圖類型，並據以繪製—管制圖，其中 該管制圖包括一中心線（CL)、一上管制界限（UCL)以及一下 管制界限（LCL)。 該離群判定模組13用以根據該所選擇的管制圖的上管 制界限以及下管制界限，將該特定部門之特定會計科目在 該等時間區間中的最近一期之財務資料數值，自動判定 離群或非離群。 參閱圖2,以下將以某醫院數個部門的數個會計科目在 年3月到㈣年3月的財務資料數值為例，說明本發 明運用管制圖之財務報表分析方法如何從某部門某會計科 目在2〇1〇年3月到則年3月的財務資料數值 自動判定出最近-期（即前〇月）的財務= 疋否離群。首先如步驟21所示，提供該財務報表資料 ，其包括所有部門的所有會計科目在2〇1〇年3月到 2011年3月的財務資料數值。 根據^日^「步驟Μ所示’ ^制圖選擇及繪製模組12 所對應、^ 數目W(如本實施例中的13個月，亦即 目在令等丨料數值）以及該特定部門之特定會計科 制圖個月的財務㈣數值之相關係數”從多種管 t中自動選擇其中一種管制圖類型。 在本實施例中，該管制圖選擇及繪製模組 =下公式來計算，統計量之絕對值是否大於2，以= 對特定部& 的特定會計科目應選擇何種管制圖之依據：為針 201248523 當管制圖選擇及繪製模組12針對特定部門 科目计算出/統計量之絕對值大 ’。 值數列呈時間趨勢），會自動選擇 (械丁㈣）管制圖對該特ΜΗ的衫會計之財務二^ 值’進饤官制圖繪製。反之’當管制圖選擇及繪製模,且12 門的料會計科目計算出^統計量之絕對值小於 等、時（表不該財務資料數值數列未呈時間趨勢），會 選擇個別值與移動全距(XmR)管制圖對該衫部門的特 汁之財務資料數值，進行管制圖繪製。Data to pick out specific cases. However, it is obviously time-consuming and inefficient to visually analyze the difference or to use the line chart to identify the squad. It is therefore necessary to find a solution. SUMMARY OF THE INVENTION Therefore, the object of the present invention is to analyze a method in a transaction report. The invention provides a financial statement analysis method using the control chart, and includes the following steps. (A) provides a financial statement information temple hm shell library, the report data database has been included The number of financial records of the department's multiple accounting subjects in the multi-.,.. time interval; (B) the number of WAMs based on the time intervals and the characteristics of those departments. One of the special accounting subjects of Tuen Mun is at the time of the .i0 M ^ appealing section of the financial data numerical relationship number, automatically selecting its type of control chart from a variety of control chart types, and drawing a control chart accordingly, The control chart includes a center and a regulatory limit; and (C) a specific meeting of the particular department based on the control =:= and the regulatory boundary. The financial data of the most recent period of the ten subjects in the time interval is determined from 201248523 as an outlier or non-outlier β. Another object of the invention is the report analysis system. That is, in providing a financial chart using the control chart, then the 'financial report financial statement database of the present invention using the control chart, the Α 糸 包含 contains a 贞 (4) m selection and drawing mode "and - ❹ 疋 且, and the financial statement The database includes financial assets of a plurality of accounting accounts of a plurality of departments in a plurality of time intervals. The control map is selected and plotted, and is used according to the number of the time intervals and in the departments. A specific feature of the ten-item. The correlation coefficient of the financial data values of the ten subjects in the time intervals, automatically select one of the control chart types from a plurality of control chart types and draw a control chart according to the control chart. The utility model comprises a center line, an upper control limit and a τ control limit. The outlier determination module is configured to select the specific accounting account of the specific department in the time interval according to the upper control limit and the lower control limit of the control chart. The recent financial data of the period _ is automatically determined to be outlier or non-outlier. The effect of the present invention is that it can assist enterprises (such as hospitals) to judge the monthly number. Whether the accounting subjects of the financial statements of the department are abnormal (whether or not they are out of the group), and are reviewed and improved by the department heads as a reference for the management and improvement of the performance of the company. [Embodiment] The foregoing and other technical contents of the present invention are Features and effects will be apparent from the following detailed description of a preferred embodiment of the reference drawings. Before the present invention is described in detail, it is noted that in the following description of 4 201248523, Similar components are denoted by the same reference numerals. Referring to Figure 1, the present invention uses a financial statement analysis system of a control chart, which is suitable for automatically determining the financial affairs of a plurality of accounting subjects of a plurality of departments in a plurality of time intervals. Whether the data value is outlier or not, the financial statement analysis system 1 of the control chart includes a financial statement database, a control chart selection and drawing module 12, and an outlier determination module 13. The database U includes the financial data values of the accounting subjects in these departments in the time interval of -Hay. In the following example _, the system is false "Hai et al. Ρ Η is the various departments in the hospital, such as the health management towel heart 'radiology diagnostics department' rehabilitation department, etc., so these accounting subjects are the associations of the various hospital departments, subjects such as operating income, personnel costs , pharmaceutical expenses, departmental contributions, etc., and other business revenues = sum of various uses + department contributions. In addition, these 1 interval are a series of consecutive time zones for which financial statement analysis is required, for example, when the time intervals are 2_April to March of the year and 3 months in total, the main effect of the invention is that according to the financial data of the various departments of the hospital: I: 2, 10, March to 2, U, March , to the group. * 2 〇 U March (ie the most recent issue) of the financial data values from the accounting S mapping selection and drawing module 12 for specific sector-specific and the I in these time intervals The correlation coefficient of the financial f-values, in terms of the number of such time gates, and the number of intervals (ie, the number of financial data per accounting period in each department - for example, from March to March) There are also 1 broad, 13 months 'some accounting department in a certain department in these 13 months The corresponding financial data value), from one of the various control chart types, select one of the control chart types from 201248523, and draw a control chart, wherein the control chart includes a center line (CL) and an upper control limit (UCL). ) and the regulatory limits (LCL). The outlier determination module 13 is configured to automatically determine the financial data value of the latest accounting period of the specific accounting account of the specific department in the time period according to the upper regulatory limit and the lower regulatory limit of the selected control chart. Outlier or non-outlier. Referring to Figure 2, the following is an example of the financial data of several accounting subjects in a certain department of a hospital from March to (M) and March of the year, illustrating how the financial statement analysis method of the control chart of the present invention is used from an accounting department of a certain department. The financial data of the subjects from March to March to March of the year automatically determine the financial value of the most recent period (ie, the previous month) = whether it is outlier. First, as shown in step 21, the financial statement information is provided, which includes the financial data values of all accounting subjects in all departments from March 2001 to March 2011. According to ^^^ "Step Μ" ^ Drawing selection and drawing module 12 corresponds to ^ number W (such as 13 months in this embodiment, that is, the order value) and the specific department The financial (IV) value correlation coefficient of the specific accounting chart month is automatically selected from one of the various types of control charts. In this embodiment, the control chart selection and drawing module = the following formula is used to calculate whether the absolute value of the statistic is greater than 2, to = the basis of which control chart should be selected for the specific accounting account of the specific department & Pin 201248523 When the control chart selection and drawing module 12 calculates the absolute value of the statistical value for a specific department account. If the value series is a time trend, it will automatically select (the mechanical (4)) control chart to draw the financial value of the special shirt accounting. Conversely, when the control chart is selected and plotted, and the 12-item accounting account calculates that the absolute value of the statistic is less than or equal to the time (the financial value series does not show a time trend), the individual value and the mobile are selected. The (XmR) control chart is used to map the financial data of the special juice of the shirt department.
上述由管制圖選擇及繪製模組12根據所計算出 =之數值所選賴XmR_或XmR J 於常用的翠-觀測值計量型品管管制圖，二者皆是= ^多動資料絕對差的平均（即Rm=ZR—(樣本數叫了其 R| H丨)’乘以2·66,當做3個標準差的認定判準 ’即如R管制圖及xmR趨勢管制圖 制界限㈣)及下管制界限吻之嗔為3The above-mentioned control map selection and drawing module 12 selects the XmR_ or XmR J according to the calculated value of the commonly used Cui-observation value-type quality control chart, both of which are = ^ Absolute difference of the hyperactive data The average (ie Rm=ZR—(the number of samples is called R|H丨)' multiplied by 2.66, as the criterion for the determination of 3 standard deviations, ie the R control chart and the xmR trend control chart boundary (4)) And the next control boundary is 3
XmR #制圖是以資料的平均值做騎制 =制圖則以隨時間變動的簡翠迴歸模式預測值線： e制圖的中心線。 於是’如步驟23 ’管制圖選擇及繪製模組12 的管制圖類也丨$庄，^ ^ 3,( R &制圖或XmR趨勢管制圖），針對 定部門的特定會料日m 特 寻疋會计科目之13個財務資料數值，繪製管制圖 :@ 3即為本發明中的管制圖選擇及繪製模组u '醫&某部門某會計科目之13個月的財務資料數值 201248523 繪製出的XmR趨勢管制圖（其,值=5 39)。如圖3所示，其 除了根據原始財務資料綠示趨勢線（即為XmR趨勢管制圖之 中心線CL)、上管制界限UCL(+3個標準差）及下管制界限 LCL(-3個標準差)外，也繪出了+2個標準差、+1個標準差 、-1個標準差及·2個標準差等四條線。 另外’附帶一提的是，在其他實施例中，該管制圖選 擇及繪製模組12在處理該等財務資料數值以決定要選擇何 種類型管制圖之前，也可先將原始財務資料數值先轉換成 比率資料’再進行丨值運算等後續相關步驟。例如，由於營 業收入=各種費用之總和+部門貢獻，因此該管制圖選擇及 繪製模組12可先將營業收入轉換成1，且將各種費用及部 門貝獻皆轉換成小於i之比率數值，再進行後續^值運算及 管制圖繪製等相關步驟。 接著，如步驟24所示，該離群判定模組24根據該管 制圖的上管制界限以及下管制界限’自動判定該特定部門 之特定會計科目在該等時間區間中的最近一期之財務資料 數值是否離群。 在本實施例中，該離群判定模組24係先根據該管制圖 選擇及繪製模組12在步驟23所繪製的管制圖之下管制界 限、-2個標準差線、_丨個標準差線、中心線、+1個標準差 線、+2個標準差線，以及上管制界限，賦予某部門某會呀 科目最近-期財務資料數值 之分數。也就是說，若最近一期財務資料數值小於下管制 界限，則分數為-4 ;若最近一期財務資料數值介於下管制界 201248523 限及-2個標準差之間，則分數為_3;若最近一期財務資料數 值介於-2個標準差及_丨個標準差之間，則分數為_2;若最 近一期財務資料數值介於個標準差及中心線之間，則分 數為-1 ;若最近一期財務資料數值剛好在中心線上，則分數 為0;若最近一期財務資料數值介於中心線及+ 1個標準差 之間，則分數為1 ;若最近一期財務資料數值介於+丨個標 準差及+2個標準差之間，則分數為2 ·若最近一期財務資 料數值介於+2個標準差及上管制界限之間，則分數為3 ; 若最近一期財務資料數值大於上管制界限，則分數為4 ;其 中’ -3以及3之分數分別稱為管制低標以及管制高標。 因此，以某醫院健康管理中心的最近一期（2〇11年3月） 財務貝料數值為例，該離群判定模組24可針對該醫院健康 管理中心的每個會計科目之最近—期財務資料數值，啤予 如以下表1第3欄所示的分數。 表1 一某，院健心的最近一期財務資料數值之分 會計科 目編號 會計科目 一 f 分數 管制低標 研貝們·双U 管制低標 +心線 1 營業收入 -1 -3 3 ^〜--- 0 2 人事費用 -1 -3 3 0 3 醫師提成 ------ -1 -3 3 0 4 藥品費用 1 -3 3 0 — 0 5 衛材費用 -1 -3 3 6 放射費用 -1 -3 3 0 201248523XmR #Cartography is based on the average value of the data. = Charting predicts the value line with the simple Cui regression model over time: The center line of the e-picture. Therefore, the control chart class of the control chart selection and drawing module 12 as in step 23 is also 庄$, ^^3, (R & drawing or XmR trend control chart), and the specific meeting date for the specific department is m Looking for the 13 financial data values of the accounting subjects, draw a control chart: @3 is the control chart selection and drawing module for the invention. u 'medical & a department of a certain accounting subject for 13 months of financial information value 201248523 Draw the XmR trend control chart (which, value = 5 39). As shown in Figure 3, in addition to the green trend line based on the original financial information (ie, the centerline CL of the XmR trend control chart), the upper regulatory limit UCL (+3 standard deviations) and the lower regulatory limit LCL (-3 standards) In addition, four lines including +2 standard deviations, +1 standard deviation, -1 standard deviation, and 2 standard deviations are also drawn. In addition, in other embodiments, the control chart selection and drawing module 12 may first calculate the original financial data value before processing the financial data values to determine which type of control chart to select. Subsequent correlation steps such as conversion to ratio data' and then devaluation. For example, due to the operating income = the sum of various expenses + department contribution, the control chart selection and drawing module 12 can first convert the operating income into 1, and convert various expenses and departmental benefits into a ratio value smaller than i. Then follow the steps of subsequent ^ value calculation and control chart drawing. Then, as shown in step 24, the outlier determination module 24 automatically determines the financial data of the most recent period of the specific accounting subject of the specific department according to the upper regulatory limit and the lower regulatory limit of the control map. Whether the value is out of the group. In this embodiment, the outlier determination module 24 first selects and draws the control boundary, the -2 standard deviation lines, and _ standard deviations of the control chart drawn by the module 12 in step 23 according to the control map. Line, centerline, +1 standard deviation line, +2 standard deviation line, and the upper control limit, which gives the score of the most recent financial data of a certain department. That is to say, if the value of the latest financial information is less than the lower control limit, the score is -4; if the value of the latest financial information is between the lower control limit of 201248523 and the difference between -2 standard deviations, the score is _3 If the value of the latest financial information is between -2 standard deviation and _丨 standard deviation, the score is _2; if the latest financial data value is between the standard deviation and the center line, then the score Is -1; if the latest financial data value is just on the centerline, the score is 0; if the latest financial data value is between the centerline and +1 standard deviation, the score is 1; if the latest issue If the financial data value is between +丨 standard deviation and +2 standard deviation, the score is 2. If the value of the latest financial data is between +2 standard deviations and the upper control limit, the score is 3; If the value of the most recent financial information is greater than the upper regulatory limit, the score is 4; where the scores of '-3 and 3 are called the low regulation and the high control. Therefore, taking the recent issue of the health care center of a hospital health management center as an example, the outlier determination module 24 can be used for the most recent period of each accounting subject of the hospital health management center. The financial data value, the beer is as shown in the third column of Table 1 below. Table 1 A certain, the most recent financial information of the hospital's mentality is divided into the accounting number of the accounting subject, the accounting subject, the f, the score, the low standard, the double, the double U, the low standard, the heart line, the operating income, the income -1 -3 3 ^ --- 0 2 Personnel costs -1 -3 3 0 3 Physician's commission ------ -1 -3 3 0 4 Medicine costs 1 -3 3 0 — 0 5 Enamel costs -1 -3 3 6 Radiation costs -1 -3 3 0 201248523
接著，㈣㈣ 會計科目最近-期財務資料數值之分數，繪製成如圖4所 不之散佈圖（㈣表1中徤康管理中心各會計科目最近-期 財務資料數值之分數為例）。此圖4散佈圖之橫座標為 ㈣編號’縱座標為分數，且若該特定部門之分數（以實二 曼形來標不)為4或·4(即位於管制高標或管制低標以外)，表 不某會計科目最近-期的財務資料數值為離群，反之 未離群。此外，雖_ 4主要在於呈現某醫院健康管理中 〜各會計科目最近-期的財務資料數值是否離群但圖4 同時呈現了所有其他部門各會計科目之分數（以實心小圓點 來標示），供使用者進一步運用。 综上所述，本發明運用管制圖之財務報表分析方法及 系統可協助企業（如醫院）判斷每月數以萬計的部門財務報表 的會計科目是否異常（是否離群），並繪製每期（如每月）部門 財務會計科目離群分數散佈圖，供部門主管檢討改盖，以 做為企業在進行管理及提升效能時之參考，故確實能達成 本發明之目的。 惟以上所述者，僅為本發明之較佳實施例而已，當不 10 201248523 能以此限定本發明實施之範圍，即大凡依本發明申請專利 範圍及發明說明内容所作之簡單的等效變化與修飾，皆仍 屬本發明專利涵蓋之範圍内。 【圖式簡單說明】 5月+ ^明運用管制圖之財務報表 分析系統之較佳實施例； 圖2是一流程圖，說明本發 八& + 伞赞月運用官制圖之財務報表 为析方法之較佳實施例； 緣製B ’說明本發明實施财管㈣選擇及 量：：特定會計科目13個月的財務資料數 肛叫异ί統5十量後’選擇7 及 rend管制圖進行繪製；以 圖4是一統計圖表， 組所繪製的分數散佈圖。 201248523 【主要元件符號說明】 I ..........運用管制圖之財 製模組 離群判定模組 步驟 務報表分析系統 13…… II .........財務報表資料庫 21〜24· 12.........管制圖選擇及繪 12Then, (4) (4) The scores of the most recent financial data of the accounting subjects are plotted as scatter diagrams as shown in Figure 4 ((4) The scores of the most recent financial data of each account in the Fukang Management Center in Table 1 are taken as an example). The horizontal coordinate of the scatter diagram in Figure 4 is (4) the number 'ordinate' is the score, and if the score of the specific department (marked by the real two-man type) is 4 or 4 (that is, outside the high or low control) ), the value of the most recent financial data of an accounting subject is outlier, and vice versa. In addition, although _ 4 mainly lies in the health management of a hospital - the most recent financial data of each accounting subject is outlier, but Figure 4 also shows the scores of all other accounting subjects (marked by solid dots) For further use by users. In summary, the present invention uses the financial statement analysis method and system of the control chart to assist enterprises (such as hospitals) to determine whether the accounting items of tens of thousands of departmental financial statements are abnormal (whether or not), and draw each period. (such as monthly) Department financial accounting subjects outliers scatter map for the department heads review and change, as a reference for the company in management and improve efficiency, it can indeed achieve the purpose of the present invention. However, the above is only the preferred embodiment of the present invention, and the scope of the present invention can be limited by the fact that it is not limited to 2012 201223, that is, the simple equivalent change of the patent application scope and the description of the invention according to the present invention. And modifications are still within the scope of the invention patent. [Simplified description of the drawings] May + ^ Ming preferred embodiment of the financial statement analysis system using the control chart; Figure 2 is a flow chart showing the financial statements of the application of the official chart of the eight-amp; The preferred embodiment of the method; the edge system B' illustrates the implementation of the financial management (four) selection and quantity of the invention: the financial data of the 13-month specific accounting subject is an anal number of 5 degrees after the selection of 7 and rend control chart Draw; Figure 4 is a statistical chart, the score scatter plot drawn by the group. 201248523 [Description of main component symbols] I .......... Financial module outlier control module using the control chart Step report analysis system 13... II ......... Finance Report database 21~24· 12.........Control chart selection and drawing 12