WO2007105698A1 - Cost computing system, cost data input system, its program, data structure, and recording medium where they are recorded - Google Patents

Abstract

Cost data is associated with a transaction and the work item of the work performed to execute the transaction, and they are stored. Out of the cost data, transaction data representing the transaction associated with cost data is associated with the work item of the work and given an Elements-Outsourced-from-Third-Party attribute indicating the transaction data representing a subcontraction transaction when the work indicated by the cost data brings about a subtraction transaction. If the transaction data is given the attribute, a TC computing section (71) totalizes the costs of the subcontraction transaction when computing the cost of the transaction. With this, transactions concerning large to small various economic activities and including indirect works are expressed by a unified data structure and processed. A cost computing system realizes above process.

Description

 Specification

 Cost calculation system, cost data input system, program thereof, data structure, and recording medium recording them

 Technical field

 [0001] The present invention relates to a cost calculation system and a cost data input system that can represent and process transactions including indirect operations related to various economic activities, both large and small, with a unified data structure.

 Background art

 [0002] In recent years, the importance of business processes and indirect operations has increased rapidly with the softening of economic activities and the addition of added value. Here, indirect operations are operations that are not directly related to the recording of sales, and management (or recommendations) of improvement of organizational activities (business processes) from a long-term or indirect perspective, It is the work that develops the method. In other words, in this specification, “indirect work” includes costs other than normal indirect departments such as sales, research, application development (R & D), design development, marketing, and strategic planning.

 [0003] In each organization such as a company, the indirect work is performed by an indirect work person in charge in each department or a person in the indirect work department. These indirect operations departments include, for example, the planning department, planning department, supervising department, and administrative department. Indirect operations are often recognized as staff operations for line operations.

 [0004] Here, for example, the previous accounting system that originated in medieval northern Italy in the 15th century is basically a cost management method that focuses on work related to hardware processing. Therefore, although the hardware processing costs related to sales recording are closely tracked, indirect operations should not be analyzed at all.

[0005] In addition, in order to carry out supplementary management, for example, the following method, ie, management accounting was introduced for each company, and how much indirect operations contributed to the increase in product sales A method may be adopted in which the costs of indirect operations are apportioned and distributed to each product. [0006] In addition, traditional business management methods and accounting systems focus on the movement and processing of tangibles (hardware), whereas in transaction cost economics, human-to-human transaction Research on recognition, analysis, and evaluation is progressing. In the transaction cost economics, based on the transaction as the minimum unit of economic action, an approach is taken to recapture indirect operations and use it for analysis, and the development is considered to be great (for example, Non-patent document 1 described later).

 [0007] Also, in Non-Patent Documents 2 and 3 to be described later, unified classification of transactions (modeling of general processes of transactions), transaction 'cost FIF (execution by business process Z organizational system), AHIF (individual correspondence) ), Classification into internal costs, FIF development costs and replacement costs, and research on the transaction concept itself is accumulating.

 Non-patent document 1: Cannon, J. P. and C. Homourg (2001 "Buyer- supplier Relationships and Customer Firm Costs," Journal of Marketing, 65 (January), pp. 29—43.

 Non-Patent Document 2: Chihiro Suematsu, Economic Review (Kyoto University) No. 175-3, March 2005 “Utility of modules and interfaces or networks”

 Non-Patent Document 3: Suematsu, C and M. Ueda (2005), "Module and Interfaces from the Trans action Cost Approach, Proceeding, IFSR2005 The First World Congress of the International Federation for Systems Research, Kobe.

 Disclosure of the invention

 [0008] However, even if the above-mentioned company-specific management accounting is introduced and the cost of indirect operations is apportioned and returned to each product, how much it contributes to the increase in product sales is determined by each company. There is a problem that it is difficult to process across companies, for example, comparison between companies.

[0009] In addition, in the transaction cost economics described in Non-Patent Document 1 above, a conceptual framework is proposed (or “asset specificity”, “uncertainty”, and “transaction frequency” are used as substitution variables. This suggests a very basic governance structure, such as whether it is a factory or an organization, and does not present or suggest a method for actually measuring the cost. Therefore, the research described in Non-Patent Document 1 is a very special point on which the research is based. This is a force that must be premised on the cause, and its applicability is extremely limited.

 [0010] Furthermore, in Non-Patent Documents 2 and 3, there is a problem that the actual cost (indirect work, staff work, etc.) is not applied, and therefore the actual cost cannot be measured. . Furthermore, due to this, it is natural that research on how to apply the cost data should be conducted.

 [0011] The present invention has been made in view of the above-mentioned problems, and its purpose is to express a transaction including indirect operations related to various large and small economic activities in a unified data structure, and the same procedure. The purpose is to realize a system that can handle transactions involving indirect operations related to various large and small economic activities.

 [0012] In order to solve the above-described problem, the cost calculation system according to the present invention includes transaction data indicating a transaction performed between economic entities, the transaction, and an operation of work performed to execute the transaction. A cost calculation system comprising: storage means for storing cost data stored in association with an item; and cost calculation means for calculating a transaction cost based on transaction data and cost data stored in the storage means The cost data includes fixed interface information indicating the cost of work performed through a fixed interface of the work, and an ad hoc interface that is not fixed of the work. Show the cost of work done When ad hoc 'interface information is given and the external power order transaction that is a transaction other than the transaction associated with the cost data is generated among the cost data, the cost data, and Z or transaction data indicating the transaction associated with the cost data is linked information indicating the transaction data indicating the external ordering transaction in association with the work item of the work concerned.

, And Z, or the same attribute information as the attribute information given to other transaction data indicating the external ordering transaction is given, and the cost calculation means relates to the transaction when calculating the cost of the transaction. Fixed interface information and ad hoc 'interfaces attached to stored cost data The cost indicated by the information is aggregated, and if the transaction data indicating the transaction and the link data is attached to Z or the above cost data, the transaction cost indicated by the transaction data indicated by the link information is also aggregated. In addition, when attribute information is assigned to the transaction data indicating the transaction and z or the above cost data, the transaction cost indicated by the transaction data to which the same attribute information as the attribute information is added is also aggregated. It is characterized by that.

 [0013] According to this configuration, since the situation in which the work for executing the transaction generates an external ordering transaction can be expressed by link information and Z or attribute information, indirect operations relating to large and small economic activities can be performed. It can represent the included transaction. In addition, even if transactions related to large economic activities are expressed in a nested structure of multiple transactions, when calculating the cost of a transaction, the transaction cost indicated by the transaction data pointed to by the link information In addition to the aggregation, the transaction cost for the large economic activity can be calculated by referring to the attribute information and also counting the transaction costs indicated by other transaction data with the same attribute information. As a result, transactions involving indirect operations related to large and small economic activities can be expressed in a unified data structure, and transactions including indirect operations related to large and small economic activities can be processed in the same procedure.

 [0014] Here, referring to the attribute information, it is possible to measure the cost of the transaction indicated by the transaction data with the same attribute information. For example, the economic entity, the fixed interface to be used (business Process, information system, etc.), attribute information of the above fixed interface (type, market penetration, ownership, etc.), product (or project) subject to transaction, end customer targeted, etc. Transactions can be aggregated by extracting transactions with at least one of the same.

[0015] Further, in addition to the above-described configuration, the cost indicated by the ad hoc interface information given to the cost data stored in association with the transaction and business item to be analyzed, and the cost calculation means are calculated. A comparison means for comparing the cost of the above transaction may be provided.

[0016] In this configuration, the transaction cost and the ad hoc are performed via the interface Can be compared with the cost of the work to be done, so you can search for and verify candidates for business process.

 [0017] In addition to the above configuration, the transaction includes a transaction for introducing a fixed interface to a certain economic entity, and the cost data is used for business items related to the transaction. Interface information indicating the fixed interface is included, and the fixed interface information indicates the development cost information and the introduction cost information indicating the development and introduction cost of the fixed interface, and the execution cost of the fixed interface. Execution cost information is included, and a fixed interface related cost accumulating means that develops a fixed interface, introduces it to the economic entity to be measured, and aggregates the costs of executing it. May be provided. When the fixed interface related cost accumulating means instructs the cost calculating means to calculate the cost of the transaction related to the measurement target, the interface information is included in the cost data to be aggregated. Cost data development, implementation and execution cost information showing the interface is aggregated. Further, the fixed interface related cost accumulating means causes the cost calculating means to aggregate the cost of transactions related to the development and introduction of the fixed interface among the transactions related to the measurement target when the fixed interface is newly developed. Calculate the total of the totaled results and the results of the above development, introduction, and execution cost information.

[0018] With this configuration, costs related to the development and introduction of fixed interfaces can be aggregated, so that business process assets (accumulation of investments in business processes) of economic entities can be evaluated.

[0019] Further, in addition to the above configuration, before and after the fixed interface is introduced, the transaction to be analyzed and the cost data stored in association with the business item to which the fixed interface is introduced are added. Ad hoc that aggregates the cost indicated by the interface information, the cost calculation means, the total result of the fixed interface related cost accumulation means, and the ad hoc cost calculation means after the installation of the fixed interface Total (cost when a fixed interface is introduced) and ad hoc before the above fixed interface is introduced It is also possible to provide a cost comparison means for comparing the aggregated results (ad hoc 'interface costs when a fixed interface is used without power).

 [0020] In this configuration, the cost of an ad hoc 'interface when a fixed interface is not used (the cost of an ad hoc' interface replaced by a fixed interface) and the cost of a fixed interface are Therefore, the effect of introducing a fixed interface can be quantitatively evaluated.

 [0021] Further, in addition to the above configuration, the cost of the transaction calculated by the cost calculating means, the comparison result by the comparing means, the aggregated result of the fixed interface related cost accumulating means, and the aggregation of the ad hoc cost means At least one of the results will be the target of the organizations as economic entities, business items, economic entities as the executors of the above operations, business processes, information systems, fixed interfaces There may be an inter-measurement comparison means for comparing products (or projects), target end customers, and at least one of the incidental attributes of each item.

 [0022] In this configuration, the inter-measurement object comparison means uses at least one of the transaction cost, the comparison result, and the aggregation result as an economic agent as an executor of each organization, between business items, and each operation. Since at least one of them is compared, the efficiency of the organization can be compared and evaluated from various perspectives.

[0023] Further, in order to solve the above-described problem, the cost data input system according to the present invention provides transaction data indicating a transaction performed between economic entities, the transaction, and the transaction. Cost data input system comprising storage means for storing cost data stored in association with work items of work to be performed, and data input means for storing transaction data and cost data in the storage means When the input of a new transaction performed between economic entities is instructed, the data input means stores the transaction data indicating the transaction in the storage means, and executes the transaction. Work items to be performed in Cost of work done through the fixation interface, and, among the operations, the non-fixed ad hoc 'interface When the input of the cost of work performed through the network is accepted, data with fixed interface information and ad hoc 'interface information indicating both entered costs is generated as cost data of the work, The cost data is stored in the storage means in association with the transaction of the transaction and the entered business item. Further, the data input means stores the external ordering transaction in which the work is a transaction other than the transaction. If the input to generate is accepted, the transaction data indicating the transaction and z or the cost data, the link information indicating the transaction data indicating the external order transaction in association with the work item of the operation, and Z Other is characterized in that given the same attribute information as the attribute information given to other transactions data representing the external ordering transaction.

 [0024] With this configuration, transaction data and cost data having a data structure that can uniformly represent transactions related to various large and small economic activities can be stored in the storage means. Transactions including indirect work related to activities can be processed in the same procedure.

 By the way, the cost calculation system and the cost data input system may be realized by hardware or may be realized by causing a computer to execute a program. Specifically, the program according to the present invention is a program that causes a computer to operate as each unit of the cost calculation system and Z or each unit of the cost data input system. The program is recorded.

 For example, when these programs are executed by a computer, for example, when the computer reads the recording medium, the computer operates as the cost calculation system and the Z or cost data input system. Therefore, in the same way as the above systems, transactions including indirect operations related to large and small economic activities are uniformly processed, and transactions including indirect operations related to large and small economic activities are expressed in a unified manner. Transaction data and cost data having a possible data structure can be stored in the storage means.

[0027] On the other hand, the data structure according to the present invention is performed between economic entities in order to solve the above problems. A data structure including transaction data indicating a transaction to be executed and cost data stored in association with the transaction and a work item of work performed to execute the transaction. Of the work, fixed interface information that indicates the cost of work that is performed through a fixed interface, and ad hoc that indicates the cost of work that is performed through an interface that is not fixed. When the interface information is given and the work indicated by the cost data out of the cost data generates an external ordering transaction that is a transaction other than the transaction associated with the cost data, the cost data and The transaction data indicating the transaction associated with Z or the cost data includes the link information indicating the transaction data indicating the external order transaction described above in association with the work item of the operation, and Z or the above external data. It is characterized in that the same attribute information as the attribute information given to other transaction data indicating the ordering transaction is given. In addition, the data structure is recorded on the recording medium according to the present invention.

 [0028] Since the situation in which the work to execute the transaction generates an external order transaction can be expressed by link information and Z or attribute information, transactions including indirect operations related to large and small economic activities have been unified. It can be expressed as a data structure. Therefore, transaction power related to large economic activities Even when expressed in a nested structure of multiple transactions, when calculating the cost of a transaction, the transaction cost indicated by the transaction data indicated by the link information is displayed to the computer. , And by referring to attribute information and calculating the cost of transactions indicated by other transaction data to which the same attribute information is given, the cost of transactions including the indirect work related to the economic activity is calculated. This comes out.

[0029] According to the present invention, the situation in which the work for executing the transaction generates an external ordering transaction can be expressed by link information and Z or attribute information. Transactions involving multiple transactions can be expressed in a unified data structure. Even if it is expressed in a nested structure of transactions, when calculating the cost of a transaction, the transaction cost indicated by the transaction data pointed to by the link information and other transaction data with the same attribute information are By accumulating the costs of the transactions shown, it is possible to calculate the costs of transactions involving indirect operations related to the economic activity.

Brief Description of Drawings

FIG. 1, showing an embodiment of the present invention, is a block diagram showing a main configuration of an organizational efficiency evaluation accounting system.

 [Figure 2] This is a diagram for explaining the transaction 'interface' model adopted by the above organizational efficiency evaluation accounting system, and shows the relationship between transactions and business items.

 [FIG. 3] This is a diagram for explaining the above-mentioned transaction “interface” model and showing an example of a “transaction” interface.

 [FIG. 4] This is a diagram for explaining the transaction “interface” model, and shows the relationship between the fixed interface and the interface for on-the-fly processing.

FIG. 5 is a diagram showing the relationship between the fixed interface and the interface for on-the-fly processing while associating with the type of each business item.

 FIG. 6 is a diagram showing a chain relationship of transactions generated by the external ordering process in each business item.

 [Fig. 7] A diagram showing attributes assigned to transaction data indicating transactions. [Fig. 8] A diagram showing a method of generating a transaction number.

 FIG. 9 is a diagram showing attributes assigned to transaction data provided in relation to each business item of each transaction.

 [Fig. 10] A diagram showing business items used in classification by business items in the organizational efficiency evaluation accounting system.

FIG. 11 is a diagram showing attributes assigned to FIF data indicating the fixed interface. [12] It is a diagram showing a method for generating a subject number.

 [13] FIG. 13 is a block diagram showing a main configuration of a data input device provided in the organizational efficiency evaluation accounting system.

 14] A flowchart showing the operation of the first TC input device provided in the data input device.

 15] A flowchart showing the operation of the second TC input device provided in the data input device.

 16) A flowchart showing the operation of the third TC input device provided in the data input device.

 17] This is a flowchart showing the operation of the fourth TC input device provided in the data input device.

 Explanation of symbols

 1 Organizational efficiency evaluation accounting system (cost calculation system; cost data input system)

3 Storage device (storage means)

 5 Data input device (Data input means)

 7 Calculation processing section

 71 TC calculation part (cost calculation means)

 73 AC calculator (comparison means)

 74 FC calculation part (fixed interface related cost accumulating means)

 81 Evaluation Department (Comparison means, comparison means between measurement objects)

 BEST MODE FOR CARRYING OUT THE INVENTION

 One embodiment of the present invention is described below with reference to FIGS. 1 to 17. That is, the organizational efficiency evaluation accounting system according to the present embodiment is a system for measuring, analyzing and evaluating costs related to business processes and indirect operations.

[0033] In the following, before describing the configuration of the organizational efficiency evaluation accounting system, a model adopted by the system will be described.

[0034] In the model according to this embodiment, it is defined as the minimum unit of economic action by an economic entity. Indirect operations are re-examined based on the transactions that are generated. Specifically, indirect work is re-examined as work that improves transaction work.

 [0035] As shown in Fig. 2, the above transaction operations include exchange orders, settlement operations, transfer operations of entities and ownership, etc. / Built-in work and exchange Connection work performed prior to Z transportation work, information search work, mutual understanding Z agreement work, and internal work such as manufacturing and production performed within economic entities. When executing each transaction, it is not always necessary to perform all of these transaction tasks, but in many cases, the above transaction tasks are performed in the order shown in FIG.

 [0036] In the above model, among the above transaction tasks, each transaction task (other than an internal task) performed between economic entities is classified into each task item described later, and each of these task items is also classified. Modeled as what is done through the transaction 'interface.

 [0037] Here, the transaction 'interface is a rule for performing a transaction between economic entities, and for example, the one shown in FIG. Specifically, the interfaces for the business items related to exchange Z transport include the interface for ordering and receiving services and goods that are subject to transactions, the interface for settlement, and the entities and Interfaces for transferring ownership are included, and work on exchange Z transport-related work items is performed according to these interfaces.

 [0038] Similarly, the interface for work of inspection / embedding related work items includes monitoring (monitoring), inspection, incorporation, evaluation, training, education, management, problem solving, forced execution, etc. The interface of the case. In addition, examples of interfaces for business items related to mutual understanding Z agreements include interfaces for Q & A, negotiations, coordination, agreements, and contracts with trading partners.

[0039] Furthermore, among the interfaces for the business of information search related business items, the ones related to the understanding of trading partners are the interface for searching and authenticating trading partners, or grasping trust (understanding ) Interface. Also information Among the interfaces for business of search related business items, those related to understanding product z services include interfaces for grasping (understanding) the price, delivery date, quality, etc. related to them.

 [0040] In addition, examples of interfaces for business of connection-related business items include those related to context, those related to expression forms, those related to communication tools, and those related to media.

[0041] These items are the main and standard classification criteria for categorizing transactions and transactions 'enter costs', which we will call "TEC (Transaction Element Class) classification".

 [0042] If the TEC classification is unfamiliar to the data entry person, create a classification according to the work of the entry person's work and have the data entered accordingly, and the data is artificially or You can process it by automatically assigning it to the TEC classification! /.

 [0043] It should be noted that, in each of the above-mentioned transaction 'interfaces, for example, a contract that is not limited to what is realized by a device such as a computer system for managing each business, the Internet as a communication tool, etc. This includes things that people perform according to predetermined rules. In addition, the transaction 'interface includes explicit conventions and trusts that are explicitly expressed.

 [0044] In the above model (transaction 'interface' model) according to the present embodiment, as shown in Fig. 4, the transaction 'interface is divided into a fixed interface (FIF) and a fixed interface. The ad hoc interface (AHIF: Ad Hoc Interface) for in-situ response processing is roughly divided.

 [0045] In the above model, as shown in C-AHIF in FIG. 5, the costs required to implement the AHIF are roughly divided into development costs C-D and execution costs C-EX. On the other hand, the cost C—FIF required to implement FI F is broadly divided into development cost C—D, introduction cost C—SW, and execution cost C—EX. One FIF may be applied to a transaction business item, or multiple FIFs may be applied, as described in detail later. A FIF may also apply to multiple transaction tasks.

[0046] In general, FIF development and implementation are initially heavily invested compared to AHIF development Is required. However, in the case of AHIF, development costs are required for each implementation, whereas in the case of FIF, subsequent development and introduction costs are unnecessary unless the FIF is changed. Therefore, if the FIF is properly designed and implemented, the execution costs required for each use of the FIF will be less than for the AHIF. As a result, if such an FIF is introduced, the unit cost can be reduced when the estimated number of implementations is exceeded.

 [0047] Here, if the transaction is efficiently performed by the indirect operation and the transaction cost is reduced, the quality of the transaction can be increased and the amount can be increased. It can be handled as a cost problem by the model according to the embodiment. Figure 5 shows the FIF applied to each business as a superposition of the implicit (implicit) FIF, the existing FIF, and the newly developed FIF. Here, examples of implicit FIFs include trust, values, visions, and customs, and examples of existing FIFs among themselves, between trading partners, or in the market include, for example, strategies and business processes. , Organizational systems, rules, social standards, etc.

 [0048] Furthermore, in the model according to the present embodiment, not only transactions inside and outside the company but also activities within and outside non-profit organizations (including public offices, governments, local governments, and NPOs) can be handled as transactions.

 [0049] In addition, in the transaction 'interface' model according to the present embodiment, some or all of other business necessary for executing a transaction (for example, T1) that is not only an internal business of a certain economic entity. When an external order is placed, the external ordering business is also grasped as a transaction (transaction T2 different from T1).

[0050] FIG. 6 shows each transaction T1 to T4 by the business of each business item that constitutes each transaction, and shows the relationship between the business of each business item and the transaction by the external ordering business. For example, transaction Τ2 is a transaction generated by the external ordering business in the information search business of transaction T1, and transactions Τ3 and Τ4 are transactions generated by the external ordering business in the internal business of the transaction. Transaction IV3 is a transaction to an external supplier, and compensation is paid for the business. On the other hand, transaction Τ4 is a transaction generated by an instruction to a subordinate, for example. The cost of the transaction is calculated according to the time required for each business that composes Yon. In FIG. 6, as an example, when transactions are chained in two stages, that is, other transactions are generated even in a certain transaction power, and no other transactions are generated from other transactions. The power illustrating the case The transaction 'interface' model according to this embodiment can represent a chain of multiple stages. In addition, in Fig. 6, the FIF and AHIF used for each business are also shown as A, F1 to F6, for example.

 [0051] In this way, various large and small transactions can be modeled by modeling them as a chain (nested structure) of basic transactions (minimum transactions). Therefore, the model can be applied universally to all economic activities regardless of the form of the organization and the products exchanged between the organizations. Therefore, even if it is a cost required for indirect operations, it can be classified / accumulated according to the above model if it is a cost of economic activity.

 [0052] Furthermore, processing the data accumulated according to this model allows the cost of each transaction and transaction 'interface to be measured, aggregated, evaluated and analyzed on a uniform basis. As a result, it becomes possible to qualitatively and quantitatively handle the added value of indirect operations related to economic activities of various sizes.

 [0053] For example, before and after the introduction of FIF, the total costs related to AHIF (cost before introduction) and the total costs related to FIF (cost after introduction) are aggregated and compared. The effect can be measured qualitatively and quantitatively.

 [0054] Further, by classifying the costs of economic actions of various sizes according to the above model, it becomes possible to quantitatively evaluate the cost investment amount, the reduction effect, the activity efficiency, and the like.

 [0055] For example, the results of IT (information technology) investment remain mixed, without distinguishing the results of business processes that have not been related to IT, such as organizational systems, regulations, rules, and forms. It has been measured as “the effect of IT”. For this reason, although there have been various proposals regarding measurement methods, there has been no widely accepted method for measuring IT investment effects.

[0056] On the other hand, in the above model, it is possible to measure the cost of various economic actions in large and small sizes, and it is possible to process by excluding effects that are not directly related to IT. did Therefore, only for true IT investment, the investment amount (including what was previously ignored)

) And investment effects can be measured.

 [0057] In this way, by quantitatively evaluating the costs of various economic activities, large and small, it is possible to integrate the business process assets (cumulative investment amount) and business process capability of an organization (such as a company)! Comparison and examination are possible.

 [0058] In the above model, "standard" may be included in the target (fixed interface).

 Regarding standards established by companies and governments, the same can be discussed because the standard is FIF. By comparing the development and implementation costs in establishing a standard with the AHI F costs that it reduces, it is possible to calculate the investment effect of the standard.

 [0059] Next, the organization efficiency evaluation accounting system 1 according to the present embodiment, that is, the business process and the data are classified and accumulated according to the transaction 'interface' model, and analyzed and evaluated. Describe systems for measuring, analyzing and evaluating costs and benefits associated with indirect operations.

 [0060] As shown in FIG. 1, the organizational efficiency evaluation accounting system 1 according to the present embodiment includes a storage device 3 that stores data classified according to the above model, and a data input that stores data in the storage device 3. A device 5 and a calculation processing unit 7 for calculating an index for analyzing and evaluating the business process and the indirect work based on the data stored in the storage device 3 are provided.

 [0061] In the storage device 3, a transaction 'database (transaction DB) 31 for storing information of each transaction, an FIF database (FIF'DB) 32 for storing information of FIF, and a party to the transaction A subject database (subject DB) 33 for storing information on all subjects is provided.

 The transaction DB 31 stores transaction data (T data) having attributes shown in FIG. 7 as information related to each transaction.

[0063] Specifically, as shown in FIG. 7, the T data generated for each transaction includes a TID attribute indicating a Transaction Identification Number (TID) as the information unique to the transaction, and the number of times Number of Occurrences of Transaction wit h this Identity Number (NOT) attribute is given. In general, the same Since a transaction is often repeated, in this embodiment, these similar transactions are given the same TID to each other, and the TID and an ordinal number indicating the number of transactions that have the same TID. And distinguish between individual transactions. In the present embodiment, as a transaction number unique to each transaction, a number including the TID and the number of times is defined as shown in FIG.

 [0064] In addition, the T data includes, among the economic entities that are parties to the transaction, a Buyer attribute that indicates the economic entity that is the ordering party, and a supplier that indicates the economic entity that is the contractor. An attribute, a Date of Order attribute indicating the time when the transaction is ordered, a Number of Outputs attribute indicating the number of deliverables of the transaction, and an Output attribute indicating the deliverables of the transaction are assigned. In the present embodiment, the Output attribute can be set to a value indicating either resource or FIF, and the T detail is also provided with an Output detail attribute indicating the details of the transaction product. ing. In addition, the T data has an End Product attribute and an End User attribute as attributes indicating the final product and end user of the transaction.

 [0065] Further, as described above, in the transaction 'interface' model according to the present embodiment, when a part or all of the business for a certain transaction T1 is ordered externally, the external ordering business is also a transaction ( This is understood as a transaction T2) that is different from T1.

 Accordingly, the T data according to the present embodiment includes a TE (Transaction Element) value indicating a business item type (element) of a business for which an external order is placed therein, and the external order. Elements 0 utsourced from Third Party attribute with Transaction value indicating TID of transaction to be assigned. In some transactions, external orders may be made with multiple elements. Also, there may be multiple external orders for an element. In this case, values indicating multiple elements and transactions are set in the Elements Outsourced from Third Party attribute of the T data.

[0067] Further, as described above, according to the model according to the present embodiment, a cost is also required when an economic entity that is a contractor of a certain transaction T1 performs an internal operation. Also book In the model according to the embodiment, when the economic entity places an external order with another economic entity, such as a subordinate or a subcontractor, for example, the external ordering business is grasped as a transaction.

 Accordingly, the T data according to the present embodiment is also provided with the Self Cost attribute indicating the cost generated in the internal business and the Transactions in Internal Cost attribute indicating the transaction generated in the internal business. Has been. Note that, as described above, even in internal work, there is a possibility that a plurality of external orders are placed. In this case, a value indicating a plurality of transactions is set in the Transaction ins Internal Cost attribute of the T data. In addition, the value of the Self Cost attribute is also used to verify the accuracy of the executioner's time input, as will be described later.

 [0069] Further, in the present embodiment, a compensation attribute indicating a compensation (reward, price) can be given to the T data. For example, the compensation paid to the supplier for the transaction is provided. Can be stored.

 [0070] In this embodiment, the Transactions in Internal Cost attribute is set to the transaction number of the transaction (in the case of multiple values being set, a combination thereof). It points to the T data of each transaction.

 [0071] Further, in the transaction DB 31 shown in FIG. 1, transaction cost data (TC data) having the attributes shown in FIG. 9 is also stored as information related to the cost of each operation constituting each transaction. RU

[0072] Specifically, TC data generated for each work of a transaction is given a TID and NOT attribute as attributes for specifying the transaction. The TC data includes the Entity attribute (E attribute) that indicates the performer of the work, the Transaction Element attribute (TE attribute) that indicates the business item in the transaction of the work, and the FIF used for the work. The FIFs used attribute shown is assigned. As described above, in the transaction 'interface' model according to the present embodiment, as shown in FIG. 2, transaction work (not including internal work) is connected to connection-related work items and information search-related work items. The business items and mutual understanding Z agreement-related business items, exchange Z transportation-related business items, and inspection Z assembly-related business items are classified into element items. The attribute is set to a value indicating one of these. In this embodiment, as an example, the classification shown in FIG. 2 is further subdivided, and among the business items shown in FIG. 3, the work items shown in FIG. .

[0073] Furthermore, in the above TC data, the FIF development cost attribute (FIF development cost attribute), FIF Switching Cost attribute (FIF introduction cost attribute), FIF execution Cost are attribute groups indicating the cost required for the work. Attribute (FIF execution cost attribute), AHIF development Cost attribute (AHIF development cost attribute), AHIF execution Cost attribute (AHIF execution cost attribute) are included. In each of these cost attributes, information indicating the time required for continuous development and execution of the above-mentioned FIF development and implementation costs, as well as information indicating the cost required for the development and execution of AHIF is included. Is set. If necessary, the cost of each required resource may be assigned as a resource cost attribute. FIG. 9 shows an example in which these resource cost attributes are also given. In the present embodiment, as will be described later, since the required time is calculated as a cost, information indicating a start time and an end time is stored as information indicating the required time. The above TC data also has a Detail description of AHIF attribute indicating the details of the work related to AHIF.

[0074] As described above, a plurality of FIFs may be used for each work. In this case, a value indicating a plurality of FIFs is set in the FIFs used attribute. In this case, the FIF Development, Implementation, and Execution Cost attribute values are also set to values indicating the time required for each FIF used.

[0075] Here, for each target person, this corresponds to the total power of the work and transaction that generate Self Cost! Therefore, the evaluation unit 81 determines the cost (time required) indicated by the FIF development cost attribute, the cost indicated by the FIF implementation cost attribute, the cost indicated by the FIF execution cost attribute, and the AHIF development cost attribute. Compared with the cost indicated by the AHIF execution cost attribute and the cost indicated by the Self Cost attribute of the T data of each enforcer, the total of the execution time of the enforcer is compared. The certainty of the time input by the executive can be verified depending on the degree of agreement. In this way, the calculation of Self Cost is also used to improve the accuracy of data input operations described later. On the other hand, the FIF 'DB32 shown in FIG. 1 stores FIF data having the attributes shown in FIG. 11 as data related to the FIF. Specifically, as shown in Figure 11, the FIF data generated for each FIF includes a Tageted Transaction Elements attribute that indicates the business item to which the FIF can be applied, the number of times the FIF is applied, and the expected value of the application period. , The Expected Number of Usage attribute and Expected Duration attribute, and Targeted Users attribute indicating the user targeted by the FIF. When applicable to multiple business items, a value indicating each business item is set in the Tageted Transaction Elements attribute. In the Targeted Users attribute, a value (or its qualitative information, or a combination thereof) indicating the target user is set. The FIF data is given a buyer attribute indicating a sponsor or buyer, a Developer attribute indicating a developer, or a combination thereof.

 [0077] Further, as described above, in the transaction 'interface' model according to the present embodiment, development and introduction costs are required at the time of introducing the FIF. Therefore, the FIF data of each FIF includes the FIF data of the FIF. Development Cost attribute and Switching Cost attribute are given as attributes (Costs attribute) indicating development and implementation costs.

 [0078] The FIF data has an attribute indicating the type of FIF (FIF type attribute). Depending on the value of the FIF type attribute, whether the FIF is new or existing is implicit. It can be distinguished whether it is a natural force or an IT system.

 [0079] In addition, in the case of the analysis and evaluation of the module structure, in addition to the above, attributes indicating the type, market penetration, possession of ownership, etc. may be provided as FIF data attributes.

[0080] In addition, in the subject DB 33 shown in FIG. 1, subject data indicating each subject (economic entity) is registered in advance. Each target data is distinguished by a target number (Entity Number), and each target data has an attribute of the target number. As shown in Fig. 12, the target number of the target person is the person who belongs to the organization.The target number of the target person consists of the part indicating the role (in the example, English letters) and the identification number. It is configured. In this embodiment, the worker's target number also indicates the hierarchical relationship in the organization.In this embodiment, the identification number of the person who becomes the supervisor is a unique number under the control of the supervisor. It is generated by adding calories. Note that in the example in Figure 12, direct resources are provided. The target person number of the person (person engaged in indirect work) is the person number of the person (indirect work person) who is provided with indirect resources. S is set for staff. If the target person is an external company, the target person number is set to the part indicating the company (C in the example in the figure) with an identification number unique to the company added.

[0081] Thereby, those that refer to the subject data in the subject DB 33 (for example, each of the output units 71 to 74 and the evaluation unit 81 described later) compare the subject numbers of the subject data. In addition, the target person indicated by each target person data can identify the power or indirect power of the target person indicated by the different target person data, and the organization or department to which each target person belongs can be specified.

[0082] In addition, the above-mentioned target person data may include, for example, personnel costs per unit time of the target person at each point in time (such as welfare expenses, apportionment of rent, and consumables expenses). Attribute) is given. In this attribute, for example, a combination of a value indicating the labor cost per unit time and a value indicating the period that was the value is set, and the organizational efficiency evaluation accounting system 1 includes the above T and TC data. The cost of the worker in the work can be calculated from the required time set as the value of the attribute indicating the cost and the labor cost per unit time of the executor during the required time (period).

 [0083] Furthermore, the subject data is also provided with attributes indicating the subject's name, department, organization, and official relationship. Note that the official relationship is the relationship between the target person and the target person that the target organization belongs to as the target person who can generate transactions with the target person. This includes the relationship between superiors and subordinates, and the relationship between department managers who exchange resources.

On the other hand, the calculation processing unit 7 calculates the cost of a transaction by a specified measurement target (for example, a certain organization, a certain department, or a certain worker) with reference to the storage device 3. Transaction 'cost calculation unit (TC calculation unit) 71, element that calculates FIF and AHIF related costs for each business item with reference to storage device 3' cost calculation unit (EC calculation unit) 72, storage device 3 AHIF cost calculation unit (AC calculation unit) 73 that calculates AHIF-related costs by referring to, and FIF development * introduction cost by calculating storage device 3 FIF cost calculation unit (FC calculation unit) 74 and an evaluation unit that calculates evaluation results according to a predetermined procedure based on the calculation results of each output unit 71-74 and performs support processing for evaluation 81 are provided.

 [0085] Specifically, when the measurement target is specified, the TC calculation unit 71 can calculate the cost of the transaction by the measurement target without including the internal cost. When calculating the transaction cost, if the transaction includes an external order transaction, the TC calculation unit 71 adds the external order transaction link to the total cost of the external order transaction. can do.

 [0086] More specifically, when the measurement target is specified, for example, a certain organization, a certain department, or a certain worker, the TC calculation unit 71 stores the T data stored in the transaction DB 31. Among them, T data whose supplier attribute (see Fig. 7) is set to the specified measurement target is extracted. Further, the TC calculation unit 71 extracts TC data associated with the T data from the TC data stored in the transaction DB 31. In addition, the TC calculation unit 71 calculates the cost of each TC data as the cost of each TC data by calculating the total of the costs indicated by the FIF development, introduction cost and execution cost attributes, and the AHIF development cost and execution cost attributes. Tally.

 [0087] As described above, in these attributes, the cost is set by the period, and the target person DB 33 indicates the labor cost of each target person (executor) per unit time in each period. Data is accumulated. Therefore, the TC calculation unit 71 uses the subject DB33 based on the target person (executor) indicated by the E attribute of the TC data and the period indicated by these attributes. For example, FIF development, implementation and execution costs, and AHIF development and implementation costs are calculated from the length of each period calculated from the periods indicated by these attributes and the personnel costs. The execution cost is calculated, and the total is set as the cost of the TC data.

 [0088] As a result, the TC calculation unit 71 determines the FIF-related costs (FIF development, implementation and execution costs) of transactions that the buyer or supplier is measuring as specified above, as well as AHIF-related costs (AHIF development and Execution costs).

[0089] Also, the TC calculation unit 71 calculates the FIF-related costs for each transaction described above. The development cost per unit can be calculated by dividing the incurred cost by the expected number of uses, and the cost for the cumulative number of uses can be aggregated.

 In addition, the TC calculation unit 71 calculates the cost of the external ordering transaction for each of the above transactions, and also adds the cost of the external ordering transaction to the transaction transaction cost to be measured.

 [0091] Further, the TC calculation unit 71 calculates a transaction cost for a transaction value indicated by the Elements Outsourced from Third Party attribute and a transaction indicated by the Transactions in Internal Cost attribute of each T data. Transaction 'cost is added to the above-mentioned measurement result of transaction' cost. Of the T data of these transactions, for the T data for which the compensation attribute is set, the cost set in the compensation attribute is set as the cost of the transaction, and the cost of the above cost is set. Add to the total result.

 As described above, since the transaction “cost” is calculated while providing the link of the transaction of the external order, the transaction cost of the measurement object regardless of the relationship between the measurement objects can be aggregated.

 [0093] As described above, the target person DB 33 stores information for specifying the economic entity with which each target person deals. Therefore, the TC calculation unit 71 refers to the target DB33 to determine whether the supplier indicated by the T data supplier attribute indicated by the Elements Outsourced from Third Party attribute is related to the specified transaction. Can be determined without any problem.

 [0094] As a result, out-of-order transactions related to business items that make up the above-mentioned measurement target transaction, the cost of the external order transaction related to the transaction 'element other than internal business' is calculated as the above-mentioned measurement target transaction cost. The TC calculation unit 71 can calculate the cost of the transaction to be measured without including the internal cost of the measurement target.

[0095] In this way, the TC calculation unit 71 aggregates all business items, FIF and AHIF-related costs of all target persons related to the specified measurement target transaction, and determines the transaction target transaction · Cost can be calculated. Thus, for example, the traffic of each organization or department The TC calculation unit 71 calculates the transaction cost, and the evaluation unit 81 evaluates the transaction cost by comparing the transaction cost for each organization or department, for example. Evaluate transaction costs in each yarn and weaving or department.

 [0096] The above-mentioned TC calculation unit 71 calculates the transaction 'cost as the cost indicated by the FIF development, introduction cost and execution cost attributes of the TC data associated with the specified transaction, and the AHIF development cost and execution cost. It is also possible to return the result of aggregating the cost indicated by the cost attribute. In this case, the TC calculation unit 71 extracts the TC data that is the target person included in the specified measurement target from the TC data stored in the transaction DB 31, and develops and introduces the FIF. The cost indicated by the execution cost attribute, the cost equivalent to the FIF development cost (described later), and the cost indicated by the AHIF development cost and execution cost attribute may be aggregated. A method for determining whether or not the subject is included in the designated measurement target will be described later.

 [0097] In addition, in the above, a transaction 'cost calculation target transaction is specified under the condition that all transactions of a certain measurement target (all transactions with a target person in the measurement target as a supplier or a noifier) However, for example, a transaction to be calculated under other conditions may be specified, such as a transaction in which a specific measurement target is a buyer (or supplier) among all transactions to be measured. In this case, the TC calculation unit 71 extracts T data of a transaction that meets the condition from the transaction DB 31, and calculates the total cost of the transaction. This also makes it possible to aggregate all transaction costs for a certain measurement target by buyer (or supplier).

[0098] Further, the evaluation unit 81 can also calculate the ratio of all the transactions and costs of the measurement target calculated by the TC calculation unit 71 and all the costs of the measurement target for business. This also allows us to assess the proportion of transactions in business activities. In the present embodiment, all costs that each measurement target spends on the business are stored in advance in a database (not shown), and the evaluation unit 81 uses the database to measure all costs that the above-mentioned measurement target spends on the business. May be read out or the measurement target A value that additionally includes all transactions 'costs', resource costs, costs other than personnel costs in the execution of FIF development 'introduction' (hardware such as infrastructure, IT, related costs from accounting data), and Self Cost All the costs may be used. In this case, a resource cost database is set up and the data is used to calculate the resource cost. The evaluation unit 81 can calculate the Self Cost by, for example, measuring the cost indicated by the Self Cost attribute of the T data indicating all transactions or the TC data related thereto. Note that database data on the cost of the resource may be used to calculate the true profit rate.

[0099] Further, the evaluation unit 81 calculates the profit amount by subtracting the total indirect cost, which is not only the total direct cost related to the product, from the sales by product as data affecting the strategic decision making. The ratio of the true profit to the sales by product can be calculated. In this way, the evaluation unit 81 can calculate the true profit margin for each product including tracking of indirect costs.

 [0100] In addition, the evaluation unit 81 subtracts all direct costs and all indirect costs of the department from the sales by department as data on the performance evaluation of the department, and the profit amount (Yes! / Is the added value) As well as the ratio of true profit (or value added) to sales by department. In this way, the evaluation unit 81 can evaluate the true profitability of each department, including tracking indirect costs.

 [0101] Similarly, the evaluation section 81 obtains profits (or added value) by subtracting all direct costs and all indirect costs of individuals from sales by individual as data related to performance evaluation and personnel evaluation of individuals. As well as the ratio of profit (or value added) to sales by individual. In this way, the evaluation unit 81 can evaluate the true profitability of each individual including tracking of indirect costs.

[0102] Sales by product, department, and individual are stored in advance in a database (not shown), as well as all costs for each measurement target, and the evaluation unit 81 These data are read out. Further, the evaluation unit 81 can cause the TC calculation unit 71 to calculate the indirect cost as the transaction cost of the measurement target. Note that the evaluation unit 81 obtains the measurement target from a database (not shown). The cost can be read directly.

 [0103] On the other hand, when the measurement target and the business item (transaction 'element) to be calculated are specified, the EC calculation unit 72 calculates the specified business item out of the transaction costs in the measurement target. Costs can be aggregated.

 [0104] Specifically, when the measurement target and the business item to be calculated are specified, the EC calculation unit 72 calculates the transaction 'cost including the internal cost by the TC calculation unit 71. In a similar manner, if there is an external ordering transaction, the cost can be aggregated while hitting the link. However, unlike the case where transaction 'cost is calculated, the cost to be aggregated is only the cost of the specified business item.

 [0105] More specifically, instead of the TC calculation unit 71 extracting the TC data associated with the T data from the transaction DB 31, the EC calculation unit 72 is associated with the T data, and the force and the E attribute are Extract the TC data that is the specified business item. In addition, instead of adding the cost to the aggregated result for all transactions indicated by the Elements Outsourced from Third Party attribute of the TC Calculation Unit 71 T Data, the EC Calculation Unit 72 uses the Elements Outsourced from Third Party attribute of the T Data. Among the transactions specified by, only the transaction 'cost of the transaction specified by the Transaction value associated with the TE value indicating the specified element is added to the aggregation result.

 [0106] Further, similarly to the TC calculation unit 71, the EC calculation unit 72 can narrow down transactions to be calculated under other conditions. As a result, the cost (FIF and AHIF related costs; including the cost of the transaction of external orders related to the element) of a specific business item (element) out of all measured transactions' costs, It is also possible to aggregate by buyer (or supplier).

[0107] With this, for example, the cost of the negotiation element in an organization can be aggregated by the EC calculation unit 72, or it can be classified by department, worker, and worker buyer. In addition, the evaluation unit 81 can calculate the ratio between them and all the transaction costs calculated by the TC calculation unit 71, and can arrange them in the order of the respective ratios (eg, descending order). As a candidate for the business process of the negotiation element Verification (for example, all organizations, departments, etc.).

 [0108] Similarly, if each of the above processes is performed for the information search element instead of the negotiation element, verification as a business process candidate for information search (for example, all organizations, departments, etc.) is performed. It is also possible to do.

[0109] Note that the elements to be verified are not limited to the negotiation element and the information search element, and the candidate for business process can be verified for each element.

 [0110] On the other hand, when the measurement target and the business item (element) to be calculated are specified, the AC calculation unit 73 obtains the target person belonging to the measurement target and the TC data associated with the business item. It can be extracted from transaction DB31 and the AHIF related costs of the TC data can be aggregated.

 [0111] Specifically, the AC calculation unit 73 is a target person included in the measurement target specified above from the TC data stored in the transaction DB 31, and the TE attribute is specified above. TC data that is the selected element is extracted. The AC calculation unit 73 also aggregates the costs indicated by the AHIF development cost and execution cost attribute of the TC data. This makes it possible to calculate the AHIF-related costs of the measurement target and business items to be calculated.

 [0112] At the time of the extraction described above, whether or not each subject is included in the specified measurement target is determined by the calculation processing unit 7 such as the AC calculation unit 73 with reference to the subject DB33. It is done from Toko. Specifically, the target person DB33 stores information for identifying the department (organization, department, etc.) to which each target person belongs, and the identification number of the target person number of each target person is the target number. The identification number of the department number in which the person is included is included. Therefore, the calculation processing unit 7 refers to the subject DB33 and compares each subject's identification number with each other so that each subject is included in the designated measurement target! / Can determine whether or not to speak.

 [0113] Furthermore, when calculating the AHIF-related costs of each of the above TC data, the AC calculation unit 73 calculates the operator of the TC data from the supplier attribute and buyer attribute of the T data associated with the TC data. —A buyer can be identified and the AHIF-related costs of the measurement subject can be measured for each worker—by buyer.

[0114] Here, as mentioned above, the AHIF-related costs are not converted to FIF. Costs. Therefore, for example, the AC calculation unit 73 aggregates the AHIF-related costs of negotiation elements in a certain measurement target (organization, etc.), and the evaluation unit 81 calculates the ratio of all transactions' costs calculated by the TC calculation unit 71 above. The evaluation unit 81 classifies AHIF-related costs by department, target, and target-buyer and compares them with each other, or arranges them and the above ratios in order (eg, descending order). You can also evaluate the AHIF-related costs of negotiation elements. As a result, verification of negotiation elements as candidates for business process (for example, all organizations, departments, etc.) can be performed. In addition, the ratio of business processes in the negotiation element can be evaluated by, for example, all organizations and departments by the above ratio.

[0115] Similarly, if each of the above processes is performed for an information search element instead of a negotiation element, verification of the information search element as a business process candidate (for example, for all organizations or departments) It is also possible to evaluate the degree of business process.

 [0116] The elements to be verified are not limited to the negotiation element and the information search element, or for all elements, the candidates for business process conversion are verified, and the degree of business process conversion is determined. Can be evaluated.

 [0117] In addition, the evaluation unit 81 aggregates the ratio of all AHIF-related costs and all transaction 'costs by measurement target, for example, organization or department, and compares them with each other in order (for example, in descending order). In addition, it is also possible to perform a comparative Z-evaluation on the degree of business process for each measurement target.

[0118] Power! In addition, the AC calculation unit 73 calculates the AHIF-related cost of the transaction between the target person and the sponsor that is not in the official relationship among the AHIF-related costs of the transaction within a certain measurement target or the transaction between specific measurement targets. It can also be counted. As mentioned above, the target person data in the target person DB33 is given an attribute indicating the official relationship of the target person. Therefore, the AC calculation unit 73 refers to the target DB33 and calculates the above AHIF-related costs only for transactions between target persons that are not in a formal relationship. It is possible to aggregate AHIF-related costs of transactions between target persons. Furthermore, the evaluation unit 81 calculates the AHIF-related costs and the TC calculation above. It is possible to calculate the ratio of all transactions calculated by the output unit 71 to the cost. In addition, the evaluation unit 81 can repeat the calculation of the ratio for each transaction within each measurement target or for each transaction between departments, and arrange the ratios in order. In this way, candidates for organization can be extracted.

 [0119] In addition, the FC calculation unit 74 can measure all costs related to the development and introduction of the FIF introduced so far for the specified measurement target (for example, by organization or department). The FC calculator 74 can also classify all costs related to the development and introduction of the FIF by FIF. In fact, the FC calculation unit 74 can also calculate the total costs related to the development and introduction of FIFs by limiting to the FIFs registered with IT among the FIFs introduced so far.

 [0120] Furthermore, the evaluation unit 81 can arrange the costs related to the development / introduction of these FIFs in order (for example, in descending order). As a result, business process assets (or IT assets) to be measured can be evaluated for each organization or department, or for each FIF.

 [0121] In more detail, the FC calculation unit 74 uses T data stored in the transaction DB 31 as the buyer (sponsor) as the measurement target specified above, and displays T data indicating the Output attribute power. Extract and measure the transaction cost indicated by the T data. Here, when the FIF is a product, since the FIF is real, the development cost of the FIF includes internal costs. Therefore, the FC calculation unit 74 calculates the transaction 'cost of the T data including all internal costs including external orders for the extracted T data by, for example, instructing the TC calculation unit 71 to calculate it. And then aggregate.

 [0122] Further, the FC calculation unit 74 extracts TC data associated with the target person included in the measurement target from the transaction DB 31, and calculates the cost indicated by the FIF introduction cost attribute of each TC data. , And add to the above total result. Note that when calculating the development cost of a specific FIF, the FC calculation unit 74 aggregates only the T data and FIF development 'introduction cost attributes associated with the specific FIF. In addition, when calculating the IT-related FIF development 'introduction cost, FC calculation unit 74 uses the T data and FIF development' introduction cost attribute in FIF · DB32! /, And the value of the FIF type attribute Is set to IT !, only those associated with FIF are counted.

[0123] In addition, the FC calculation unit 74 refers to the data stored in the storage device 3 to measure the FIF. In addition to calculating the costs that were required when the system was actually introduced to the target, the evaluation unit 81 aggregated the costs that would be required if the above FIF was not used and compared the two. The cost actually reduced by the introduction can be calculated and compared with the assumed value. In addition, the evaluation unit 81 can perform evaluation such as calculating the amount of change in cost due to the introduction of the FIF and calculating the rate of change by comparing the two for each department or FIF. The evaluation unit 81 can present the evaluation results by arranging the evaluation results for each FIF in order (for example, descending order) for each department. As a result, the effects of introducing FIF can be quantitatively evaluated. The period to be compared can be set to any length according to user instructions.

[0124] In more detail, if the FIF is newly developed, the FC calculation unit 74 aggregates the costs indicated by the Development Cost attribute and Switching Cost attribute of the FIF data of the FIF, and develops the FIF. · The cost required at the time of introduction can be aggregated. On the other hand, if the FIF is not newly developed (in the existing case), the FC calculation unit 74 aggregates the costs indicated by the Switching Cost attribute of the FIF data of the FIF, and calculates the FIF. Costs required at the time of introduction can be aggregated, and the registrant of FIF data may separately enter the cost values of the Development Cost attribute and the Switching Cost attribute.

 [0125] Note that when used in multiple business items, the FC calculation unit 74, as the development cost for each business item, is, for example, the number of uses in all business items that use the FIF. Calculate the development cost for each business item by dividing the total result (development cost) into each business item using a predetermined procedure, such as multiplying the ratio of the number of times the business item is used. You can also. Further, the FC calculation unit 74 may calculate the development cost per unit divided by the assumed number of times of use, and a value obtained by multiplying the development cost per unit by the actual number of times of use may be used as the development cost.

[0126] Here, when the transaction data (T and Z or TC data) required at the time of development / introduction of the relevant FIF is stored in the transaction DB31, the TC calculation unit 71 described above at the time of FIF development / introduction Calculate the cost of the required transaction and set it as the value of Development Cost attribute and Switching Cost attribute of FIF data. The value of each Cost attribute is information indicating the cost required for initial development and introduction. In this case, TC When calculating the transaction cost, the calculation unit 71 sums up all the costs related to development and introduction, including the cost of resources, and sets them as the values of the Development Cost attribute and Switching Cost attribute of the FIF data. Therefore, the value of each of these Cost attributes accurately reflects the actual cost required. Note that if the transaction data (T and Z or TC data) required at the time of introduction of the FIF is not stored in the transaction DB31, the FIF registration device 52 will enter each Cos by the input of the FIF data registrant. Set the value of t attribute. Here, the value of each Cost attribute is information indicating the cost required for initial development and introduction, and a value including all costs related to development and introduction including the cost of resources is input.

 [0127] Furthermore, regardless of whether it is a new development or not, the FC calculation unit 74 extracts, for example, TC data of a business item that uses the FIF in the measurement target from the transaction DB 31, and extracts the FIF of the TC data. Calculate the actual value of the cost required to use the FIF after the introduction of the FIF by summing up the values of the development, implementation and execution cost attributes, and the AHIF development and execution cost attributes. · Add to the total cost of introduction cost (or its apportioned value). This makes it possible to aggregate all costs that were necessary when FIF was actually introduced. When calculating the cost required to use FIF after the introduction of FIF, the aggregated FIF development cost is, for example, that the executive operates the FIF when using the FIF. The cost required for this is shown, and the value is input in advance by first to fourth TC input devices 61 to 64 described later.

[0128] Further, the FIF development cost that is apportioned when using FIF may be the apportionment of the development cost, including operation, maintenance, and improvement work, and the introduction cost, based on the estimated number of uses. In this case, the new development cost is the estimated number of times during the entire assumed usage period, the development cost related to operation and maintenance is the estimated usage number during the period in which the work is applied, and the development cost related to improvement is the improvement work It is apportioned based on the expected number of uses during the period in which is applied. On the other hand, the introduction cost is prorated according to the estimated number of uses after introduction. The same apportioning calculation process is applied when the number of assumed usage increases due to the improvement, so the apportioning of development costs is greatly reduced for usage exceeding the initial assumed usage. When using a FIF, the cost required to improve the Z The TC data power is also calculated for the cost (deduction of the calculated cost (initial cost) from the development cost attribute and switching cost attribute value of F data). Therefore, if the estimated number of uses increases tl due to improvements, etc., it is possible to perform an evaluation that reflects the estimated number of uses after improvement by re-applying the prorated calculation process.

[0129] On the other hand, the evaluation unit 81 requires the development and execution costs of the AHIF that are required when the AHIF is executed as many times as the number of times the FIF is used. Can be counted by the AC calculation unit 73. In this case, according to the instruction from the evaluation unit 81, the AC calculation unit 73 aggregates the AHIF development Z execution cost with reference to the T and TC data in the period before the introduction of the FIF to be measured. This makes it possible to calculate with high accuracy the cost required when the FIF is not fully implemented in the measurement target. As a result, the evaluation unit 81 can calculate the cost actually reduced by introducing the FIF with high accuracy by comparing the above two costs, and can evaluate the FIF with high accuracy.

 [0130] In the above, the value actually reduced by actually introducing the FIF was compared with the assumed value before the introduction, but the evaluation unit 81 instructs the FC calculation unit 74 to Development of FIF Instead of the cost required for execution of “introduction”, it is possible to calculate the necessary cost when assuming that FIF has been introduced by using a pre-determined assumption. In this case, the evaluation unit 81 can evaluate the cost that would be reduced by the introduction of the FIF, and the user can consider whether to introduce the FIF based on the evaluation result.

[0131] In this case, the FC calculation unit 74 replaces the actual number of FIF usages with the actual number of usages of the A HIF in the measurement target or the estimated number of usages of the FIF data stored in FIF'DB32. May be used. In addition, the number of FIF usages in other measurement targets may be used as an assumed value. In addition, the FC calculation unit 74 may use the actual cost of other measurement targets as the cost required for the development and implementation of FIF, or refer to the implementation cost of FIF data stored in FIF.DB32. May be. In any case, these costs can be calculated using other measurement targets or values that are verified by actual measurement values at each measurement target, so the cost reduced by the introduction of the FIF can be reduced. It can be estimated with relatively high accuracy. [0132] In this way, the evaluation unit 81 can categorize and compare FIF-related costs and AHIF-related costs by department or FIF, etc., and evaluate the costs reduced by the introduction of FIF. Can evaluate process capability (business process investment efficiency).

 [0133] Further, when calculating the cost required when it is assumed that the FIF is introduced, the FC calculation unit 74 can calculate the FIF assumed to be introduced by limiting it to the IT-related FIF. In the same way as when assuming the introduction of a non-IT FIF, the evaluation unit 81 calculates the cost required when the IT-related FIF is not used and compares the two costs. Therefore, the effect of introducing IT-related FIF can be evaluated. In this case, the operation of the FC calculation unit 74 and the evaluation unit 81 is substantially the same as the operation for evaluating the business process capability (business process investment efficiency), but it is assumed to be introduced in FIF.DB32. The FIF is limited to the FIF indicated by the FIF data that has the FIF type attribute set to IT.

 [0134] In this way, the evaluation unit 81 determines that the IT-related FIF-related costs and the AHIF-related costs when they are not implemented are classified by department or FIF (by IT). Since the cost reduced by the introduction of FIF can be evaluated, IT ability (IT investment efficiency) can be evaluated.

 Next, the operation of the data input device 5 that stores data in the storage device 3 will be described. As shown in FIG. 13, the data input device 5 according to the present embodiment includes a subject registration device 51 for inputting the subject data described above, a FIF registration device 52 for inputting the FIF data, and the T data. Transaction input device 60 and first to fourth TC input devices 61 to 64 for inputting the TC data. The data input device 5 is also provided with a product registration device 53 for inputting product data. As will be described in detail later, the first to fourth TC input devices 61 to 64 are transactions that are upstream and downstream of the product Z service, and transactions that are upstream and downstream of the FIF. Used to enter each cost.

[0136] The target person registration device 51 is for inputting target person data, accepts the input of the target person's name, department, labor cost, official relationship and organization, and can create target person data Z edit. . Specifically, when a new target person is input, the target person registration device 51 accepts the input of the name, department, and organization of the target person, and as shown in FIG. As the data, create data in which the name, department, and organization attribute values are set to the input values, respectively, and register them in the target DB33. In addition, for example, when a supervisor's input is accepted by presenting a list of target persons who can be superiors and prompting selection, the target person registration device 51 assigns the identification number of the superior to a specific part of the superior. A number is added to create an identification number for the target person to be newly registered, and when an input of the role of the target person is accepted, the target number is determined from the role and the created identification number. Generate and set the subject number in the subject number attribute of the subject data. In addition, the target person registration device 51 presents a list of target persons registered in the target person registration device 51 and prompts selection from them, for example, and the organization to which the target person to be newly registered belongs. However, the input of the target person who can generate a transaction with the target person is accepted, and a value indicating the received target person (or a combination thereof) is set as an attribute of the official relation of the target person data. In addition, when input of personnel expenses is accepted, a value indicating the personnel expenses of the target person at that time is set as an attribute of personnel expenses. When the target person is an external company, the target person registration device 51 registers the target person data in which a value different from the others is set as the target person number in the target person DB 33.

 [0137] On the other hand, the FIF registration device 52 is instructed to register new FIF data, and the target business items, development costs (including infrastructure costs, operational costs, IT costs), introduction costs, sponsors, estimated number of uses Once the expected usage period and FIF type are entered, FIF data with each attribute set to the value corresponding to them can be registered in FIF · DB32.

[0138] Further, when the value of each attribute shown in Fig. 7 is input to the transaction input device 60 as the transaction number (including TID), the input value is set to the corresponding attribute. T data can be generated and stored in transaction DB31. In addition, if the transaction power to be newly entered is a transaction that should have the same transaction ID as the transaction already stored in the transaction DB31, an indication to that effect and the TID of the transaction already stored in the transaction DB31 In response to the input, the transaction input device 60 can extract T data having the input TID from the transaction DB 31 and use it as a template to create new T data. As a result, the transaction input device 60, for example, the buyer attribute, the supplier attribute, Predetermined attribute values can be automatically set so that the T data power as a template, such as the End Product attribute, can be used automatically, and input of these can be omitted.

[0139] On the other hand, of the first to fourth TC input devices 61 to 64, the first TC input device 61 is the upstream side of the transaction related to the product Ζ service (subordinate: contractor), and the work related to the transaction. It is used to input data indicating costs. The operation shown in Fig. 14 is performed to generate TC data for each transaction task and register it in transaction DB 31 and store it in transaction DB 31. Value can be set in the Self Cost attribute and the attribute related to the external ordering transaction in the input data of the transaction.

 [0140] Specifically, in S11, first TC input device 61 accepts the specification of a transaction for inputting a cost, for example, by a transaction or a selection instruction of a noise. Furthermore, when an instruction to select the target element of the transaction is received from a target person in S12, the E attribute shown in FIG. 9, the TID attribute, and the NOT attribute are added to the value indicating the target person and the transaction. Create TC data with TE attribute set to the value indicating the selected target element.

 [0141] When a target person registers T data of a transaction in the transaction input device 60 and then registers the TC data of the target element of the transaction by the first TC input device 61, the first TC input device 61 The TID attribute and the NOT attribute may be set to values indicating the latest T data generated by the transaction input device 60. Further, when the first TC input device 61 is always used by a subject, a predetermined value indicating the subject may be set in the E attribute. Instead, the first TC input device 61 presents a transaction list registered in the transaction DB 31 or a list of target persons registered in the target person DB 33, for example. Alternatively, the subject may be prompted for input, and the entered value may be set in the E attribute, or the TID attribute and NOT attribute.

[0142] In any case, when the target element is selected in S12, the first TC input device 61 determines in S13 that the FIF used in the work of the target element (business item). , Costs required by the subject to use the FIF (use start time and end Time) and set the entered values in the FIFs used attribute, FIF development, implementation, and execution cost attributes of the above TC data.

 [0143] Also, in S14, the first TC input device 61 accepts the input of the development cost and execution cost of the AHIF used in the work of the target element, and sets the AHIF development cost attribute and the AHIF execution cost attribute of the TC data. Set the input value.

 [0144] Furthermore, when the first TC input device 61 accepts the designation of the transaction ordered outside in the work of the target element in S15, the designated external ordering transaction is converted into the T data associated with the TC data. Set. Specifically, the first TC input device 61 extracts T data of a transaction associated with the TC data from the transaction DB 31 based on the values of the TID attribute and NOT attribute of the TC data. In addition, the first TC input device 61 adds a combination of the value indicated by the E attribute of the TC data and the value (transaction number) indicating the input transaction to the Elements Outsourced from Third Party attribute of the T data. Set. In this embodiment, as a value indicating a transaction, for example, a transaction number including a TID attribute and a NOT attribute of T data is used. In the case of a transaction for which a transaction number has not yet been determined, for example, The first TC input device 61 instructs the transaction input device 60 to display the transaction input screen and prompts the user to input the data. 61 sets the transaction number as the Transaction value of the Elements Outsourced from Third Party attribute. Also, when multiple external ordering transactions are input, set a value indicating them.

 [0145] The processes in S12 to S15 above are repeated for all target elements (excluding internal work) to be input until the external ordering transaction is input (during Y16 in S16). It is.

[0146] When all of them are input (in the case of NO in S16), the first TC input device 61 receives and inputs its own cost (Self Cost) as the internal business cost in S17. Set the value to the Self Cost attribute of the T data associated with the above TC data. Also, the first TC input device 61, like S15 above, Accepts the input of the Zachyon and sets the value indicating the accepted transaction in the Transactions in Internal and ost attribute of the τ data.

[0147] Furthermore, the first TC input device 61 is the transaction power associated with the TC data input after S12 in S18. How many times the transaction has the same TID? Measure the measured value of the T data of the transaction in question with the Number of Occurrences of Transaction with this Identity Numoer.

 [0148] The processing for setting each attribute of the T data of the transaction in the processing of S11 to S18, and the generation processing and attribute setting processing of the TC data associated with the T data are determined by the transaction to which these are to be set. Until it disappears (YES at S19), it is repeated and all these transactions are set (if NO at S19), the transaction 'cost input processing by the first TC input device 61 is terminated. The

 [0149] On the other hand, of the first to fourth TC input devices 61 to 64, the second TC input device 62 reduces the cost of work related to the transaction on the downstream side (supervisor side; buyer side) of the transaction related to the product Z service. The TC data for each work in the transaction is generated and registered in the transaction DB31, and the data stored in the transaction DB31 is used. A value can be set for the compensation attribute in the T data of the transaction.

Here, the process shown in FIG. 15 is provided with S 17a instead of the force S17, which is substantially the same as the process shown in FIG. 13. In S17a, the second TC input device 62 is used for the compensation. When the input is received, the value is set in the compensation attribute of the T data.

[0151] In addition, the second TC input device 62, for example, in the Slla provided in place of the above S11, after receiving the supplier selection instruction, from among the transactions between the supplier and itself, Selection of transactions is accepted by selecting transactions for which costs should be entered. For example, the second TC input device 62 extracts T data in which the value indicating the selected supplier and itself is set in the supplier attribute and buyer attribute shown in FIG. sub Identifies transactions between the tier one and itself.

 [0152] Similarly, the third TC input device 63 is used to input data indicating the cost of work related to the transaction on the upstream side (contractor) of the transaction related to the FIF. TC data for each work in the transaction is generated and registered in the transaction DB31, and the Self Cost attribute and the attribute related to the external order transaction are stored in the T data of the transaction stored in the transaction DB31. Can be set.

 Specifically, in the process shown in FIG. 16, step S18 for inputting the number of force transactions, which is substantially the same as the process shown in FIG. 14, is omitted. In addition, the third TC input device 63 receives, for example, the FIF and the partner selection instruction in SI lb provided in place of S11, and then from the transaction indicated by the T data stored in the transaction DB 31. The transaction to which the cost should be entered is identified by identifying the transaction that meets the following conditions, that is, the transaction between the other party and itself for the FIF. Note that the third TC input device 63, for example, is set to the supplier attribute and buyer attribute shown in FIG. 7 with values indicating itself and the selected partner. Transactions that meet the above conditions are identified, for example, by extracting T data indicating transaction data from transaction DB31.

 [0154] The fourth TC input device 64 is used to input data indicating the cost of work related to the transaction on the downstream side (ordering side) of the transaction related to the FIF. To generate TC data for each transaction task and register it in transaction DB31, and set a value for the compensation attribute in the T data for the transaction stored in transaction DB31.

Specifically, in the process shown in FIG. 17, step S18 for inputting the number of force transactions, which is substantially the same as the process shown in FIG. 15, is omitted. In addition, the fourth TC input device 64 receives, for example, the FIF and the partner selection instruction from the transaction provided by the T data stored in the transaction DB 31 in the Sl lc provided in place of the above S11. For a transaction that meets the following conditions: The transaction to which the cost should be entered is identified by identifying the transaction between the hand and myself. In the fourth TC input device 64, for example, the supplier one attribute and the buyer attribute shown in FIG. 7 are set with values indicating the selected partner and itself, and the output force is the FIF selected for the Output attribute force. Transactions that meet the above conditions are identified, for example, by extracting the T data shown from transaction DB 31.

 [0156] Note that, in the above, TC data and T data are assigned to the TC data by assigning attributes (TID attribute and NOT attribute) to specify the transaction (more specifically, T data). The power of associating is not limited to this. If they can be associated, for example, an attribute indicating TC data may be added to T data.

 [0157] Similarly, by assigning the Elements Outsourced from Third Party attribute to the T data, the Self Cost attribute, and the Transactions in Internal Cost attribute to the T data, the internal cost of the transaction, the Ability to identify external ordering transactions that occurred in the internal business of a transaction, and external ordering transactions that occurred in business items other than the internal business of the transaction. For example, an attribute indicating an external order transaction that occurred in the business item may be added to the TC data. In addition, the internal cost may be stored according to the attribute assigned to the TC data provided in connection with the internal work.

[0158] In any case, when an externally ordered transaction that is a transaction other than the transaction associated with the cost data among the cost data is generated, the cost data, Alternatively, if the transaction data indicating the transaction associated with the cost data is provided with link information indicating the transaction data indicating the external ordering transaction in association with the work item type of the work, the TC calculation unit 71 When the transaction cost is calculated, the transaction data indicating the transaction or the transaction data indicated by the transaction data pointed to by the link information is added to the cost data. Cost of Deployment can also be aggregated. In addition, when the work indicated by the cost data in the cost data generates an external ordering transaction that is a transaction other than the transaction associated with the cost data, The transaction data indicating the cost data or the transaction associated with the cost data includes the attribute information attached to the other transaction data indicating the external ordering transaction in association with the business item type of the work. If the same attribute information is assigned, the TC calculation unit 71 calculates the transaction cost when the transaction data indicating the transaction or the attribute data is assigned to the cost data. Transaction costs indicated by transaction data with the same attribute information as the information can also be aggregated. Therefore, similar to the organizational efficiency evaluation accounting system 1 described above, transactions involving indirect operations related to various large and small economic activities can be expressed and processed in a unified data structure.

[0159] As described above, according to the above configuration, transactions including indirect operations related to various large and small economic activities can be expressed and processed with a unified data structure, so that it is possible to measure the investment effect of IT.

 Note that, for example, the following functions are conceivable as functions for supporting input in the data input device 5. Then, if the measurement cost is reduced by adding these input support functions, these means may be combined.

 [0161] (a) Support from past history

 Data such as “target person”, “target product”, “target process”, and “TEC classification” are accumulated and presented on the input screen in the order of their frequency. The frequency calculation period is experimentally used for a plurality of periods, and the frequency rank calculated is compared with the frequency rank actually input. As a result, the validity of the calculation period can be verified.

 [0162] (b) Calorie of data input device to mail software

 Currently, composing / viewing time of mail is becoming a large part of transaction 'cost. Therefore, by adding a function that allows users to select and enter data such as “target person”, “target product”, and “target process” of each mail, the mail 'software will support the input of transaction costs related to mail. It is possible.

[0163] (c) Calorie of data input device to telephone

Similarly, telephone calls now account for a large part of the transaction 'cost. So the same In the same way, if the user adds a function that allows the user to select and input data such as “target person”, “target product”, “target process”, and “TEC classification”, it will be possible to support the transaction related to the telephone. Is possible.

 [0164] (d) Ambiguous input processing (natural language processing)

 Rather than entering “target person”, “target product”, “target process”, “TEC classification”, etc., depending on the data entry person, It may be more efficient to write in natural language such as Therefore, it is possible to add a function to extract and store necessary data from such natural language. This function will also play an important role, for example, when diverting data such as schedule software.

 [0165] Here, as MIT Professor Robert 'Solow's "Productivity Paradox" pointed out that "the impact of computerization does not appear in productivity statistics", and as it became widely known, Measurement has been considered impossible. The reason for this is that each of the interfaces, strategies, and measures to separate and measure the organization was influential, so the strategy and the interface in the organization are not limited to the interfaces that were originally replaced by the IT system. In addition, it has been added to the investment evaluation target, and it has been possible to correctly measure the impact of IT (information). In addition, with the conventional method, it is difficult to quantitatively and qualitatively evaluate not only IT systems but also business processes built by companies for the same reason.

 [0166] Here, the competitive advantage of organizations, such as companies, is the traditional work of handling tangible objects (hardware), 'management know-how', and the addition of value-added business that processes intangible goods such as patents, technology, and intellectual property. It is necessary to pay attention to the transition. The qualitative changes in economic activity are described as an information revolution, economic software, etc., but the ability to accurately evaluate and accurately perform these new forms of activity ("business process capability"), There is no question that it is necessary to objectively measure and evaluate the accumulation of know-how (“business process assets”).

[0167] However, the traditional cost-based approach focuses on direct work, which is the foundation of the old economic activity. Indirect operations that include the above activities are treated as “Selling, general and administrative expenses” as a whole and are not subdivided. Therefore, indicators for accurate analysis, evaluation and management Does not exist.

 [0168] As a result, an organization develops an excellent organizational structure, business system, strategy, organizational system, rules, modules (products, operations, technology, know-how, etc.), and business processes such as personals. Even if you invest a huge amount of human resources in your activities and ultimately increase the efficiency of your work within the organization, the axis for evaluating the investment is the randomness of sales or the results of activities in various fields over the long term. “Selling, general and administrative expenses” mixed together can only be an alternative variable that is completely different from the actual situation. This makes it impossible to perform accurate and rapid management in a competitive environment in which the yard changes rapidly. In fact, these operations are accumulated as assets that give the organization future value as the cost increases. If the accuracy of the business execution can also be evaluated, the effectiveness of the asset value judgment will be further enhanced.

[0169] On the other hand, as described above, the organizational efficiency evaluation accounting system 1 according to this embodiment expresses transactions related to economic activities of various sizes, including indirect operations, in a unified data structure. By doing so, the investment effects of strategies, organizations, business processes, regulations, manuals, IT, etc. can be measured individually, quantitatively and qualitatively. As a result, it is possible to provide an extremely effective evaluation and management method for IT costs that have been managed almost intuitively.

[0170] In addition, in the organizational efficiency evaluation accounting system 1 according to the present embodiment, transactions including indirect operations related to various large and small economic activities are expressed and processed in a unified data structure, so that the level of the original transaction can be reduced. Organizations (eg companies) can be analyzed at various levels up to the level of inter-organizational transactions as a chain of them, and can be widely used for investment analysis, acquisition evaluations, etc., for example. Furthermore, business processability and business process assets form the basis of competitiveness, such as the profitability and development potential of a company. Since the organizational efficiency evaluation accounting system 1 according to the embodiment can evaluate business process capability (or organizational capability) and business process assets (or organizational assets), it appropriately evaluates the value of the company including them. It is possible to increase the return on investment in investment and acquisition. Examples include investment banks, consulting firms, or companies (and groups Weaving) The organizational efficiency evaluation accounting system 1 according to this embodiment can be suitably used as a company evaluation system in a rating agency that performs rating. In addition, the organizational efficiency evaluation accounting system 1 according to the present embodiment calculates a management / evaluation index for improving the effectiveness and efficiency of business processes and organizational systems. Management for improving the effectiveness and efficiency of indirect operations and staff operations involved in improvement • Calculation of evaluation index This can be used suitably for Z evaluation.

 [0171] In addition, the organizational efficiency evaluation accounting system 1 according to the present embodiment represents and processes transactions including indirect operations related to various large and small economic activities in a unified data structure. Specifically, the organizational efficiency evaluation accounting system 1 according to the present embodiment introduces the concept of a transaction chain and is structured as a concatenation of transactions for all operations. In addition, by visualizing transaction 'relationship by link information or attribute information, it is possible to explicitly extract measurement objects at any level.

 [0172] Furthermore, by introducing the concept of the execution cost of the organization and separating the development, operation and execution parts, the FIF development cost, introduction cost and execution cost, and AHIF development cost and execution cost can be reduced. Can be aggregated separately.

 [0173] Here, the cost classification by FIF development 'introduction' execution is substantially the same as the classification by the transaction interface model (TEC classification (Transaction Element)) shown in Fig. 2 etc. Therefore, transaction 'data related to FIF development' implementation 'execution may be tracked for each transaction' element by TEC classification as usual.

 [0174] Further, the organizational efficiency evaluation accounting system 1 can separately evaluate each transaction by classifying the transactions into specific business items.

 [0175] In addition, in the organizational efficiency evaluation accounting system 1 according to the present embodiment, the development cost of the business process Z organizational system (by how much each organization develops the organizational system) is evaluated as described above. Business cost), analyze the execution cost of each business item, calculate the execution cost by business item of each organization, and reduce the development cost vs. execution cost reduction, Analyzing the effect of reducing execution costs.

[0176] Furthermore, the organizational efficiency evaluation accounting system 1 described above is based on the business process Z organizational system in the organization (overall and each department) by calculating the cumulative cost of FIF development and implementation. The degree of accumulation, that is, how much each organization (company, etc.) accumulates the organizational system as an asset (its organizational assets) is evaluated. In this way, each organization can be evaluated with an index called organizational assets.

 [0177] In addition, as described above, the organizational efficiency evaluation accounting system 1 has contributed to the reduction in execution costs of the business process development project and the resulting business process (organizational system). Business process Z organization system development project (and its business process itself) is being evaluated for cost reduction, so business process Z yarn and weaving system development project (and its business process itself) is evaluated. It is possible to evaluate the superiority or inferiority of the development project of each organization Z business process Z organization system from the index of the ability (organization ability) of each organization.

 [0178] Further, as described above, the organizational efficiency evaluation and accounting system 1 has the ability (and the whole organization) to have the ability to reduce the cost of each organization (and each department within the organization). It is also possible to evaluate the cost reduction capability of each department.

[0179] Furthermore, since the organizational efficiency evaluation accounting system 1 can compare all the above items in time series, it is possible to extract guidelines for improving and managing the above all items from the comparison results. In addition, since the above organizational efficiency evaluation accounting system 1 can compare all the above items between organizations, guidelines for improvement and management can be extracted from the comparison results.

[0180] In addition, the organizational efficiency evaluation accounting system 1 can measure the increase in value added as a substitute variable because the transaction 'cost reduction contributes to the improvement in transaction quality and quantity. .

[0181] Here, in the organizational efficiency evaluation accounting system 1 described above, transactions involving indirect operations related to various large and small economic activities are represented and processed in a unified data structure. Can provide applicable classification criteria, metrics, and analysis logic.

[0182] Furthermore, the above organizational efficiency evaluation accounting system 1 can be applied to a social system. Specifically, transaction 'cost data for all companies in the target area is aggregated, and overlap between companies' calculate missing parts' is adjusted, and transaction' total cost 'is calculated. This allows, for example, government agencies to set standards (Juki Net, e-Government, The cost of development, installation, maintenance, and improvement, and the transaction costs reduced by that can be analyzed. Can be calculated. In addition, by utilizing the above-mentioned aggregated data, it is possible to quantitatively describe the activities of the state and society, as an index for evaluating their efficiency and effectiveness, and as a national index that complements GDP, Transaction 'cost' can be calculated.

 In the above-described embodiment, as an example, each member constituting the organizational efficiency evaluation accounting system 1 indicates that “an arithmetic means such as a CPU executes a program code stored in a recording medium such as a ROM or a RAM. It may be realized by hardware that performs the same processing as described in the case where “the functional block is realized”. It can also be realized by combining hardware that performs a part of the processing and the arithmetic means that executes the program code for controlling the hardware and the remaining processing. Further, among the above-described members, even if it is a member described as hardware, the hardware for performing a part of the processing, and the arithmetic means for executing the program code for controlling the hardware and the remaining processing It can also be realized by combining them. The arithmetic means may be a single unit, or a plurality of arithmetic means connected via a bus inside the apparatus or various communication paths may execute the program code jointly. In addition, the storage device 11 among the above members may be a storage device itself such as a memory! /.

 [0184] The program code itself that can be directly executed by the arithmetic means, or a program as data that can generate the program code by a process such as unzipping described later, is stored in the recording medium. And the recording medium is distributed, or the program is transmitted by a communication means for transmitting via a wired or wireless communication path, and is executed by the arithmetic means. The

[0185] When transmission is performed via a communication path, each transmission medium constituting the communication path propagates a signal sequence indicating the program, whereby the program is transmitted via the communication path. . Further, when transmitting the signal sequence, the transmission device may superimpose the signal sequence on the carrier by modulating the carrier with the signal sequence indicating the program. In this case, the signal sequence is restored by the receiving apparatus demodulating the carrier wave. On the other hand, the above signal sequence May be transmitted by dividing the signal sequence as a digital data sequence into packets. In this case, the receiving apparatus concatenates the received packet groups and restores the signal sequence. Further, when transmitting a signal sequence, the transmission device may multiplex and transmit the signal sequence with another signal sequence by a method such as time division Z frequency division Z code division. In this case, the receiving apparatus extracts and restores individual signal sequences from the multiplexed signal sequence. In either case, the same effect can be obtained if the program can be transmitted via the communication channel.

 [0186] Here, it is preferable that the recording medium for distributing the program is removable, but it does not matter whether the recording medium after distributing the program is removable. In addition, the recording medium may be rewritten (written), volatile, recording method, and shape as long as a program is stored. Examples of recording media include magnetic tapes, force set tapes, etc., floppy disks (registered trademark), magnetic disks, such as node disks, CD-ROMs, magneto-optical disks (MO), and mini disks (MD). And digital video disc (DVD) discs. The recording medium may be a card such as an IC card or an optical card, or a semiconductor memory such as a mask ROM, EPROM, EEPROM, or flash ROM. Alternatively, it may be a memory formed in a calculation means such as a CPU.

 [0187] The program code may be a code for instructing the arithmetic means of all the procedures of the processes, or may be executed by a predetermined procedure to execute a part or all of the processes. If a possible basic program (for example, operating system or library) already exists, replace all or part of the above procedure with code or pointers that instruct the arithmetic means to call the basic program. Anyway.

[0188] Further, the format for storing the program in the recording medium may be a storage format that can be accessed and executed by the arithmetic means, for example, as in a state where the program is stored in the real memory. From the storage format after installation on a local recording medium that is always accessible by the computing means (for example, real memory or a node disk) before being placed in the memory, or from a network or transportable recording medium. It may be the storage format before installing on a local recording medium. In addition, the program is not limited to the object code after the configuration, and is generated during the interpretation or compilation. May be stored as an intermediate code. In any case, the above calculation is performed by a process such as decompression of compressed information, decoding of encoded information, interpretation, compilation, linking, allocation to real memory, or a combination of processes. If the means can be converted into an executable format, the same effect can be obtained regardless of the format in which the program is stored in the recording medium.

Industrial applicability

 The cost calculation system according to the present invention includes various types of economics, including investment banks, management consulting services, corporate evaluation and rating services, business process analysis software, and systems that perform all of the above forms related to IT investment effect measurement. It can be widely applied to various systems such as cost analysis / evaluation systems that can uniformly and quantitatively evaluate indirect and direct operations related to activities, as well as value added calculation / analysis 'evaluation systems'.

Claims

The scope of the claims

 [1] Storage means for storing transaction data indicating transactions performed between economic entities, and cost data stored in association with the transactions and business items of work performed to execute the transactions, And a cost calculation system comprising cost calculation means for calculating the cost of the transaction based on the transaction data and cost data stored in the storage means,

 The cost data includes fixed interface information indicating the cost of work performed via a fixed fixed interface, and work performed via a non-fixed ad hoc interface. With ad hoc 'interface information indicating the cost of

 Of the above cost data, when the work indicated by the cost data generates an external ordering transaction that is a transaction other than the transaction associated with the cost data, the cost data or the cost data associated with the cost data The transaction data indicating the transaction is associated with the work item of the work and is attached to the link information indicating the transaction data indicating the external order transaction or the other transaction data indicating the external order transaction. Attribute information that is the same as

 When calculating the cost of a transaction, the cost calculation means aggregates the costs indicated by the fixed interface information and the ad hoc interface information given to the cost data stored in association with the transaction, and indicates the transaction. When link information is attached to transaction data or the above cost data, the transaction cost indicated by the transaction data pointed to by the link information is also aggregated, and the transaction data indicating the transaction or the cost data has an attribute. When information is added, the cost of the transaction indicated by the transaction data to which the same attribute information as the attribute information is added is also aggregated.

[2] The cost indicated by the ad hoc interface information given to the cost data stored in association with the transaction and business item to be analyzed, and the above cost calculation means 2. The cost calculation system according to claim 1, further comprising a comparison unit that compares the cost of the transaction calculated by (1).

[3] The above transaction includes a transaction to introduce a fixed interface to a certain economic entity.

 The above cost data includes interface information indicating the fixed interface used in the related business items.

 The fixed interface information includes development cost information and introduction cost information indicating the development and introduction cost of the fixed interface, and execution cost information indicating the execution cost of the fixed interface.

 Fixed interface related cost accumulating means that develops a fixed interface, introduces it to the economic entity to be measured, and aggregates the costs of executing it, and the fixed interface related cost accumulating means includes the cost calculation When calculating the transaction cost related to the measurement target by instructing the means, out of the cost data to be tabulated, the development, introduction and execution cost information of the cost data whose interface information indicates the fixed interface While counting

 When the fixed interface is newly developed, the fixed interface-related cost accumulating means totals the costs of transactions related to the development and introduction of the fixed interface among the transactions related to the measurement target in the cost calculating means. The cost calculation system according to claim 1 or 2, wherein a total of the total result and the total result of the development, introduction and execution cost information is calculated.

[4] Before and after the fixed interface is introduced, the transaction to be analyzed and the ad hoc interface information added to the cost data stored in association with the business item to which the fixed interface is installed Ad hoc to calculate the cost to show 'cost calculation means,

The total results of the fixed interface related cost accumulation means, the total of the ad hoc cost calculation means after introduction of the fixed interface, and the ad hoc cost calculation means aggregation result before the fixed interface introduction The cost calculation system according to claim 3, further comprising cost comparison means for comparing the two.

[5] At least one of the transaction cost calculated by the cost calculating unit, the comparison result by the comparing unit, the totaling result of the fixed interface related cost accumulating unit, and the totaling result of the ad hoc. 2. An inter-measurement comparison means for comparing at least one of organizations as economic entities, business items and economic entities as executors of the above-mentioned operations. Cost calculation system according to 2, 3 or 4.

 [6] Storage means for storing transaction data indicating a transaction performed between economic entities, and the transaction and cost data stored in association with a work item of work performed to execute the transaction, And a cost data input system comprising data input means for storing transaction data and cost data in the storage means,

 When the input of a new transaction performed between economic entities is instructed, the data input means stores the transaction data indicating the transaction in the storage means and performs the work performed to execute the transaction. When an input of a work item, the cost of work performed through a fixed interface, and the cost of work performed through a non-fixed ad hoc interface is received, Generate data with fixed interface information and ad hoc 'interface information indicating both entered costs as cost data of the work, and associate the costs with the transaction and the entered business item of the transaction. Data storage means Stored,

 Further, when the data input means accepts an input for generating an external ordering transaction in which the work is a transaction other than the transaction, the data input means stores the transaction data of the work in the transaction data indicating the transaction or the cost data. In association with the item, the same attribute information as the attribute information given to the link information indicating the transaction data indicating the external ordering transaction or the other transaction data indicating the external ordering transaction is given. Cost data input system.

[7] Each means of the cost calculation system according to claim 1, 2, 3, 4 or 5, or claim 6 A program that operates a computer as each means of the described cost data input system.

 [8] A computer-readable recording medium on which the program according to claim 7 is recorded.

[9] A data structure that includes transaction data indicating a transaction performed between economic entities, and cost data stored in association with the transaction and a work item of work performed to execute the transaction. And

 The cost data includes fixed interface information indicating the cost of work performed through a fixed interface, and work performed through a non-fixed ad hoc interface. With ad hoc 'interface information indicating the cost of

 Of the above cost data, when the work indicated by the cost data generates an external ordering transaction that is a transaction other than the transaction associated with the cost data, the cost data or the cost data associated with the cost data The transaction data indicating the transaction is associated with the work item of the work and is attached to the link information indicating the transaction data indicating the external order transaction or the other transaction data indicating the external order transaction. A data structure characterized by having the same attribute information as the attribute information.

[10] A computer-readable recording medium on which the data structure according to claim 9 is recorded.