Accounting information display method, program using same, and information processing device

Abstract

The invention provides an accounting information display method, a program using the method, and an information processing device. The accounting information display method can visually grasp business performance and financial conditions of an enterprise. The accounting information display method for displaying accounting-related information is configured to display a graph with a vertical axis as a profit rate and a horizontal axis as a sales amount, and a graph related to the sales amount and having a size corresponding to the size of the sales amount of each customer is arranged in the graph. A change-fee-related graph having a size corresponding to the size of the change fee is disposed among the sales-amount-related graphs, and the sales-amount-related graphs are disposed at positions corresponding to the profit rate and the sales amount in the graph.

Description

Technical Field

[0001] The present invention relates to a method for displaying information related to accounting, a program using the method, and an information processing device. Background Art

[0002] In order to make the company's operating performance and financial status clear, financial statements (financial statements) are prepared based on the double-entry bookkeeping method. The main financial statements include the balance sheet and the income statement.

[0003] The balance sheet shows the assets and liabilities of the company at the time of finalization, indicating the financial status at the time of finalization. In addition, the income statement shows how much sales, expenses, and profits were earned in a certain period of time.

[0004] However, in order to correctly understand the business performance and financial status of the company, even accounting experts such as certified public accountants or tax agents or the company's financial manager need to carefully check the figures in these financial statements. Therefore, in the past, there have been disclosed systems that display the contents of the balance sheet in a way that allows intuitive understanding. For example, in Patent Document 1, the following structure is disclosed: the display unit of the balance sheet display system displays a plurality of charts of different sizes according to the total asset amount in a chronological order, and the plurality of charts are divided into one side for debit and the other side for credit, and the display areas of the debit and credit obtained thereby are further divided according to each item of the debit or credit.

[0005] Prior art literature

[0006] Patent Literature

[0007] Patent document 1: Japanese Patent Application Publication No. 2004-133833. Summary of the invention

[0008] Problem that the invention aims to solve

[0009] The structure disclosed in Patent Document 1 can shorten the time required to carefully check the numbers in the financial statements. However, in order to understand the business performance and financial status of the company, one must look at these financial statements, and must know the meaning of each number shown in the financial statements, which requires certain accounting knowledge. People with little accounting knowledge cannot understand the business performance and financial status of the company by just looking at them.

[0010] Therefore, the present invention is an invention for solving the above-mentioned problems, and its object is to provide an accounting information display method that can visually grasp the business performance and financial status of the enterprise, a program using this method, and an information processing device.

[0011] Means used to solve problems

[0012] The invention of technical solution 1 is an accounting information display method for displaying information related to accounting, wherein:

[0013] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0014] In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer.

[0015] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0016] The graph related to sales is arranged at a position corresponding to the profit and sales in the chart.

[0017] In addition, the invention of technical solution 2 is an accounting information display method for displaying information related to accounting, wherein:

[0018] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0019] In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product.

[0020] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0021] The graph related to sales is arranged at a position corresponding to the profit and sales in the chart.

[0022] In addition, the invention of technical solution 3 is the accounting information display method described in technical solution 1 or 2, wherein:

[0023] A graph related to the main factors of profit reduction is connected to the graph related to sales and displayed.

[0024] In addition, the invention of claim 4 is a program using an accounting information display method for displaying information related to accounting, wherein the program causes an information processing device to perform the following processing:

[0025] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0026] In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer.

[0027] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0028] The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

[0029] In addition, the invention of claim 5 is a program using an accounting information display method for displaying accounting-related information, wherein the program causes an information processing device to perform the following processing:

[0030] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0031] In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product.

[0032] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0033] The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

[0034] In addition, the invention of claim 6 is an information processing device using an accounting information display method for displaying information related to accounting, wherein the information processing device includes a control unit that performs the following processing:

[0035] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0036] In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer.

[0037] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0038] The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

[0039] In addition, the invention of claim 7 is an information processing device using an accounting information display method for displaying information related to accounting, wherein the information processing device includes a control unit that performs the following processing:

[0040] Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis.

[0041] In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product.

[0042] Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales,

[0043] The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

[0044] Effects of the Invention

[0045] The invention of technical solutions 1 to 7 displays accounting-related information such as sales, expenses, and profits of each customer or each product as graphics such as balloons, so that users can easily understand visually and easily grasp the points that should be improved. In addition, there are limits to using only numerical values, charts, and language. By displaying as graphics such as balloons, it is possible to convert seemingly complex accounting-related information into information that is easy for users to understand. As long as you look at the graphics such as balloons, the accounting characteristics of the customer or product are clear at a glance. As a result, it is clear how much efficiency is promoted, how much profit will be increased.

[0046] Especially for small and medium-sized enterprises and start-ups, financial statements such as balance sheets, profit and loss statements, and cash flow statements are generally only visible and understood by a limited number of people such as directors. However, if they are displayed as graphics such as balloons, everyone in the enterprise (company) can understand them and everyone has a sense of purpose. Moreover, judgments based on graphics such as balloons become a common language within the company.

[0047] In addition, directors who usually look at financial statements can only see the overall sales or overall profits from the financial statements. However, by displaying them in graphics such as balloons, they can focus on individual customers or products and make countermeasures easily, which is very convenient. BRIEF DESCRIPTION OF THE DRAWINGS

[0048] Figure 1 This is a diagram showing an example of displaying accounting information using the accounting information display method according to Embodiment 1 of the present invention.

[0049] Figure 2 This is a diagram showing an example of displaying accounting information using the accounting information display method according to Embodiment 2 of the present invention.

[0050] Figure 3 This is a schematic diagram of an information processing device according to Embodiment 3 of the present invention.

[0051] Figure 4 (a) is a diagram schematically showing the structure of a customer information storage area of ​​an information processing device according to Embodiment 3 of the present invention. Figure 4 (b) is a diagram schematically showing the structure of the product information storage area of ​​the information processing device according to the third embodiment of the present invention.

[0052] Figure 5 This is a diagram showing an example of displaying accounting information using an accounting information display method according to another embodiment of the present invention.

[0053] Figure 6 This is a diagram showing an example of displaying accounting information using an accounting information display method according to another embodiment of the present invention. DETAILED DESCRIPTION

[0054] (Implementation Example 1)

[0055] First, for the accounting display method of displaying accounting-related information in Example 1 of this embodiment, use Figure 1 Provide explanation.

[0056] like Figure 1 As shown, the user prepares a chart with the profit margin (an example of "profit") on the vertical axis and the sales amount (an example of "sales") on the horizontal axis. Then, the user configures a sales-related graphic of a size that matches the size of the sales of each customer related to the user in the chart. The details are explained below. For example, the sales-related graphic is a balloon, which is configured in the form of a floating image in the chart. The balloon is set for each customer, and its size (the amount of helium filled inside the balloon) corresponds to the sales amount. In addition, the position in the chart where each balloon is configured is determined corresponding to the profit margin and the sales amount. Specifically, for example, when the sales amount of customer A is 10 million yen and the profit margin is 45%, the balloon related to the sales of customer A is configured (drawn) at the position where the line extending vertically (towards the top) from the position of 10 million yen on the horizontal axis intersects with the line extending horizontally (towards the side) from the position of 45% on the vertical axis. In addition, when the sales amount of customer B is 28 million yen and the marginal profit margin is 35%, a balloon related to customer B's sales is arranged (drawn) at the intersection of the line extending vertically (directly upward) from the position of 28 million yen on the horizontal axis and the line extending horizontally (directly to the side) from the position of 35% on the vertical axis.

[0057] In addition, in the balloons related to sales for each customer, graphics related to variable costs (an example of "costs") are arranged in a size that matches the size of the variable costs. Variable costs are costs that are affected by performance, such as procurement costs, consumables costs, payment fees, raw material costs, outsourcing costs, shipping costs, etc. For example, Figure 1In the example, balloons for consumables and raw materials are arranged as graphics related to variable costs among the balloons related to customer A. The profit margin is calculated by subtracting the variable costs from the sales amount, so the graphics related to the variable costs or the variable costs have the effect of reducing the profit margin rate (the amount of helium filled in the balloon is reduced, so that the height of the balloon is reduced).

[0058] In addition, graphics related to the main factors of profit reduction are connected to the balloons related to each customer. This is an image of adding a heavy object to the balloons related to each customer. Figure 1 As shown, for example, the graphics related to the main factor of profit reduction include inventory amount or defective product amount. However, the weight does not reduce the marginal profit of the balloon. By displaying it as a heavy object, it serves as a warning to the user that this is the main factor of profit reduction.

[0059] Regarding inventory (amount), in accounting calculations, the more inventory increases, the more profit there is. Therefore, users sometimes mistakenly believe that an increase in inventory is good. However, in actual operations, an increase in inventory will waste money accordingly. Therefore, inventory (amount) is expressed as a heavy item as the main factor that reduces profits.

[0060] Defective products (amount) are actually the main factor that reduces profits. This is because as long as there are defective products, additional raw materials need to be purchased. However, since the raw material costs of the defective products have been configured (included) in the balloon as variable costs, the heavy objects related to the defective products (amount) are only displayed as a graphic representation of this being the main factor that reduces profits.

[0061] By displaying accounting-related information such as sales amount, expenses, and profits for each customer or product as graphics such as balloons, users can easily understand visually and grasp the points that need to be improved. In addition, there are limits to using only numerical values, charts, and words. By displaying as graphics such as balloons, it is possible to convert seemingly complex accounting-related information into information that is easy for users to understand. As long as you look at the graphics such as balloons, the accounting characteristics of the customer and product are clear at a glance. As a result, it is clear that as much efficiency is promoted, the profit will increase.

[0062] Especially for small and medium-sized enterprises and start-ups, financial statements such as balance sheets, profit and loss statements, and cash flow statements are generally only visible and understood by a limited number of people such as directors. However, if they are displayed as graphics such as balloons, everyone in the enterprise (company) can understand them and everyone has a sense of purpose. Moreover, judgments based on graphics such as balloons become a common language within the company.

[0063] In addition, directors who usually look at financial statements can only see the overall sales or overall profits from the financial statements. However, by displaying them in graphics such as balloons, they can focus on individual customers or products and make countermeasures easily, which is very convenient.

[0064] In addition, in the first embodiment, although the configuration in which the graphics related to the main factors of profit reduction are connected to the balloons related to each customer as weights is shown, it is not limited to this configuration. For example, it is also possible to configure the balloons related to each customer without connecting the weights to display the graphics related to the main factors of profit reduction. By displaying the balloons related to each customer without weights, the user can evaluate the customer himself excluding inventory and defective products, which is very convenient.

[0065] In the first embodiment, a configuration using a balloon is shown as an example of a sales-related graphic of a size that matches the sales amount of each customer, but the invention is not limited to this configuration. For example, a configuration using a hot air balloon may be used as a sales-related graphic of a size that matches the sales amount of each customer.

[0066] (Implementation Example 2)

[0067] In the above-mentioned Embodiment 1, the following configuration is shown: the user arranges balloons related to each customer as a graph related to sales for each customer in a graph with a vertical axis representing profit margin and a horizontal axis representing sales amount, but the configuration is not limited to this. Figure 2 As shown, the user configures balloons related to each product in the chart as a graph related to sales of each product. In addition, the user divides the chart into four areas: "Area 1: lower left", "Area 2: upper left", "Area 3: lower right", and "Area 4: upper right", and divides each area with a dotted line. In addition, each area can also be displayed by color distinction. In addition, in this embodiment example 2, the configuration different from the above-mentioned embodiment example 1 is described. Therefore, the other configurations not described are the same as the above-mentioned embodiment example 1.

[0068] The sales amount and marginal profit rate of "Area 1: Lower left" are both low. The sales amount of "Area 2: Upper left" is low but the marginal profit rate is high. The sales amount of "Area 3: Lower right" is high but the marginal profit rate is low. The sales amount and marginal profit rate of "Area 4: Upper right" are both high. Therefore, the user can recognize that it is necessary to move product 3 and product 4 arranged in "Area 1: Lower left" to "Area 2: Upper left". In addition, the user can recognize that it is necessary to move product 8, product 9, and product 10 arranged in "Area 3: Lower right" to "Area 4: Upper right".

[0069] In addition, by viewing the graph related to variable costs configured in the balloons related to each product and the graph related to the main factors of profit reduction connected to the balloon as a heavy object, the user can understand the reason why the balloons related to the product are configured in area 1 or area 3.

[0070] In addition, in the second embodiment, a configuration is shown in which a graph related to the main factor of profit reduction is connected to a balloon related to each product as a weight, but the configuration is not limited to this. For example, it can also be configured so that the balloon related to each product is not connected to a weight and displayed without displaying the graph related to the main factor of profit reduction to the user. By displaying the balloon related to each product without a weight, the user can evaluate the product itself, excluding inventory and defective products, which is very convenient.

[0071] In addition, in the second embodiment, the user divides the chart into four areas, but the area division is not limited to four. For example, it can be divided into two areas, six areas, eight areas, etc. In short, any configuration is sufficient as long as the chart is divided into a plurality of areas.

[0072] Furthermore, in the above-mentioned examples 1 and 2 of the present embodiment, the configuration using balloons related to each customer or balloons related to each product is shown, but the objects compared to balloons are not limited to these. For example, a configuration using balloons related to each business is also possible. By comparing the sales amount, expenses, profits and other accounting information of each business to graphics such as balloons to display, it is easy to understand the profitability of each business, which is very convenient.

[0073] Furthermore, in the above-mentioned examples 1 and 2 of the present embodiment, the configuration using "profit margin rate" is shown as the vertical axis of the graph, but the configuration is not limited to this. Any "profit" may be used, for example, a configuration using "profit margin amount" may be used.

[0074] (Implementation Example 3)

[0075] <Configuration of Information Processing Device 1>

[0076] Next, a description will be given of an information processing device 1 for realizing the accounting display method described in the above-mentioned Embodiment Examples 1 and 2 and capable of displaying information related to accounting.

[0077] For the hardware configuration of the information processing device 1, refer to Figure 3 Provide explanation. Figure 3 1 is a conceptual diagram schematically showing the hardware of the information processing device 1 .

[0078] exist Figure 3The control unit 11 is implemented by, for example, a CPU, and executes an application program, an operating system (OS), or a control program stored in a later-described HD 12 , and controls information and files required for executing the program to be temporarily stored in a RAM 13 .

[0079] In particular, the control unit 11 causes the display unit 16 to display a graph with the profit margin on the vertical axis and the sales amount on the horizontal axis based on a command from the user input through the input unit 15. In addition, the control unit 11 refers to the customer information storage area 121 (or the product information storage area 122) and causes graphics such as balloons related to the sales of each customer (or graphics related to the sales of each product) to be displayed on the graph based on the sales amount and the profit margin of each customer (or the sales amount and the profit margin of each product). In detail, the control unit 11 causes graphics such as balloons related to the sales of each customer (or graphics related to the sales of each product) to be displayed on the display unit 16 in a size (ratio) corresponding to the sales amount. In addition, the control unit 11 determines the position of each balloon in the graph based on the profit margin and the sales amount. Specifically, for example, in the case where the sales amount of customer A is 10 million yen and the profit margin is 45%, if Figure 1 As shown, balloons related to sales of customer A are arranged (drawn) at the intersection of a line extending vertically (directly upward) from the position of 10 million yen on the horizontal axis and a line extending horizontally (directly to the side) from the position of 45% on the vertical axis.

[0080] Furthermore, the control unit 11 arranges a graphic related to the variable fee of a size that matches the size of the variable fee of the customer (or the product) in the balloon related to the sales of each customer (or the balloon related to the sales of each product), referring to the customer information storage area 121 (or the product information storage area 122). Figure 1 As shown in the balloon related to customer A, the balloons of consumables cost and raw material cost are arranged as graphics related to variable cost. In addition, the control unit 11 determines the position of each balloon arranged in the graph based on the profit margin and the sales amount as described above. Since the profit margin is calculated by subtracting the variable cost from the sales amount, the variable cost affects the position of each balloon arranged in the graph.

[0081] In addition, the control unit 11 refers to the customer information storage area 121 (or the product information storage area 122) and connects graphics related to the main factors of profit reduction, such as heavy objects, to balloons related to each customer (or balloons related to each product). Figure 1As shown in the balloon related to customer A, the inventory amount and the defective product amount are connected as a graph related to the main factor of profit reduction. However, these heavy objects do not reduce the marginal profit of the balloon. By displaying them as heavy objects, they serve as a warning to the user to show that these are the main factors of profit reduction.

[0082] In addition, the control unit 11 divides the graph displayed on the display unit 16 into a plurality of graphs. Figure 2 As shown, the chart is divided into four parts using vertical dotted lines and horizontal dotted lines.

[0083] RAM (=Random Access Memory) 13 is used to temporarily store various data, and functions as a main memory, work area, etc. of the control unit 11. ROM (=Read Only Memory) 14 internally stores programs such as basic I / O programs and various data used in basic processing.

[0084] The HD (=Hard Disk) 12 functions as a large-capacity memory (storage unit), and is provided with a customer information storage area 121 and a product information storage area 122. In the customer information storage area 121, Figure 4 As shown in (a) of FIG. 1 , the customer information input by the user through the input unit 15 is stored in association with the customer identification information for identifying each customer. The customer information includes, for example, the sales amount, variable costs, and main factors of profit reduction related to the customer. In addition, in the product information storage area 122, as shown in FIG. Figure 4 As shown in (b) of FIG. 1 , the product information inputted by the user through the input unit 15 is associated with the product identification information for identifying each product, and the product information is stored. For example, the product information includes the sales amount, variable cost, and main factors of profit reduction related to the product. In addition, in the third embodiment, a configuration using HD is shown, but it is not limited to this configuration. For example, a configuration using SSD (=Solid State Drive) may also be used. In short, any configuration that can be used as a large-capacity memory (storage unit) will suffice.

[0085] The input unit 15 receives input of information or commands from the user to the information processing device 1. For example, it is a keyboard, a touch panel, or a button. In particular, the input unit 15 receives input of accounting-related information such as the sales amount, profit margin, variable cost, and main factors of profit reduction for each customer or the sales amount, profit margin, variable cost, and main factors of profit reduction for each product from the user. In addition, the input unit 15 receives input of a command to display accounting information related to a customer (or accounting information related to a product) from the user.

[0086] The display unit 16 is, for example, a liquid crystal display, an organic EL display, or a dot matrix display, and displays the command input from the input unit 15 or the response output of the information processing device 1 to the command, etc. In particular, the display unit 16 displays a graph with the profit margin on the vertical axis and the sales amount on the horizontal axis, and displays a graphic related to the sales amount for each customer (or a graphic related to the sales amount for each product) such as a balloon in the graph.

[0087] The bus 17 manages the flow of information processing apparatus 1. The communication unit 18 is an interface (I / F), and the information processing apparatus 1 is connected to an external device through the communication unit 18.

[0088] Furthermore, the hardware devices may be replaced by software that realizes functions equivalent to those of the above devices.

[0089] In the third embodiment, the program and associated data of the third embodiment may be directly loaded into the RAM 13 for execution, or may be loaded into the HD 12 in which the program is already installed each time the program of the third embodiment is operated. In addition, the program of the third embodiment may be pre-stored in the ROM 14, configured as a part of the memory map, and executed by the control unit 11.

[0090] In addition, in the information processing device 1 of the third embodiment, the following configuration is shown: the customer information (or product information) inputted from the user is stored in the customer information storage area 121 (or product information storage area 122), and the control unit 11 uses the customer information (or product information) stored in the customer information storage area 121 (or product information storage area 122) when displaying the balloons related to each customer (or the balloons related to each product) in the chart, but the present invention is not limited to this configuration. For example, the following configuration may be used: when the control unit 11 receives the input of the customer information (or product information), it uses this information to arrange the balloons related to the customer in the chart.

[0091] <Flow of Processing by Information Processing Device 1>

[0092] Next, the flow of processing performed in the information processing device 1 is described. The user uses the input unit 15 to input the sales amount, profit margin, variable cost, main factors of profit reduction, etc. for each customer. When the information processing device 1 receives the input of the sales amount, etc., it associates the sales amount, etc. with the customer identification information and stores it in the customer information storage area 121. In addition, the user uses the input unit 15 to input the sales amount, profit margin, variable cost, main factors of profit reduction, etc. for each product. When the information processing device 1 receives the input of the sales amount, etc., it associates the sales amount, etc. with the product identification information and stores it in the product information storage area 122.

[0093] Then, when receiving an input of a command to display accounting information related to a customer from the user via the input unit 15, the information processing device 1 causes the display unit 16 to display a graph with the profit margin as the vertical axis and the sales amount as the horizontal axis. In addition, the information processing device 1 refers to the customer information storage area 121 and displays the sales amount and the profit margin of each customer, such as Figure 1 As shown, graphics related to sales of each customer, such as balloons, are displayed in the chart.

[0094] In addition, when receiving an input of a command to display accounting information related to a product from the user through the input unit 15, the information processing device 1 causes a graph with the profit margin on the vertical axis and the sales amount on the horizontal axis to be displayed on the display unit 16. In addition, the information processing device 1 refers to the product information storage area 122 and displays the sales amount and the profit margin of each product, such as Figure 2 As shown, graphics such as balloons related to sales of each product are displayed in the chart.

[0095] In addition, in the above-mentioned examples 1 to 3 of the present embodiment, a configuration of displaying a graph with "profit" on the vertical axis and "sales" on the horizontal axis is shown, but the configuration is not limited to this. For example, a configuration of displaying a graph with "sales" on the vertical axis and "profit" on the horizontal axis may also be used.

[0096] (Variant 1)

[0097] In the examples shown in the above-mentioned embodiments 1, 2, and 3, the sales amount of each customer or each product is compared to a balloon filled with helium, and the helium of the variable cost is subtracted to float an amount corresponding to the profit margin or the profit margin rate (= arranged on a graph). However, the configuration of comparing accounting-related information to a balloon filled with helium is not limited to this configuration.

[0098] For example, Figure 5As shown, the user compares the total sales amount of a specific company to a balloon filled with helium. It can also be configured so that the helium of the variable cost is first subtracted to display the "marginal profit", then the helium of the manufacturing fixed cost (labor cost, rent, rental fee, etc.) is subtracted to display the "gross profit", and the helium of the sales management fee (advertising fee, entertainment fee, etc.) is further subtracted to display the "operating profit", and then the helium of the tax (for example, 40%) is subtracted to display the "net profit for this period".

[0099] By displaying accounting information such as sales amount, expenses, and profits for each customer or product as graphics such as balloons, users can visually understand it easily. In addition, using only numerical values, graphs, and words is limited. By displaying it as graphics such as balloons, seemingly complex accounting-related information can be converted into information that is easy for users to understand.

[0100] In addition, in the above-mentioned examples 1 to 3 of the present embodiment, the configuration of displaying the "sales amount", "variable cost" and "marginal profit rate" of each customer etc. as a graphic such as a balloon is shown, but the configuration is not limited to this configuration. Any configuration may be used as long as a combination of "sales amount" (= "sales amount" or "turnover"), "cost" (= the portion deducted from "sales amount"), and "profit" (= "profit amount" or "profit rate", that is, the portion calculated by deducting "cost" from "sales amount") is displayed as a graphic such as a balloon.

[0101] Specifically, for example, there are combinations of "sales amount", "variable costs", "fixed manufacturing costs", and "gross profit" for each customer, and combinations of "sales amount", "variable costs", "fixed manufacturing costs", "sales management costs", and "operating profit" for each customer.

[0102] Furthermore, the "sales" of each customer is equivalent to a balloon filled with helium. In addition, the "cost" of reducing the helium in the balloon includes "variable costs", "manufacturing fixed costs", and "sales management costs". In addition, the "profit" includes "marginal profit", "gross profit", and "operating profit".

[0103] (Variant 2)

[0104] In addition, if Figure 6 As shown, users can also compare the relationship between the cash flow of the enterprise and the assets of the enterprise to a piggy bank. The assets (current assets and fixed assets) stored in the trunk of the piggy bank show the types of property owned by the enterprise. On the outside of the piggy bank, the liabilities and net assets displayed parallel to the trunk show the source of the assets. At the head of the piggy bank, the inflow and outflow of funds (withdrawal from assets or addition to assets) of the enterprise in this period (55 periods) are displayed. In addition, Figure 6 In the net asset portion shown in the lower right, the state in which the total sales amount of the enterprise in the current period described in Modification Example 1 is transferred as a balloon filled with helium is shown.

[0105] By displaying the image of the cash flow of the head and the image of the assets of the torso together with a piggy bank, anyone in the enterprise can understand the financial status of the enterprise. In addition, by further adding an image in which the total sales amount of the enterprise in the current period described in the above-mentioned modification example 1 is transferred into a balloon filled with helium, it is easier for users to understand the financial status of the enterprise. In addition, in this modification example 2, the image of a piggy bank is used, but it is not limited to this structure. The image of a piggy bank of other animals is also possible. Even if it is a simple animal image, it is also possible to use a simple piggy bank image or a safe image to display the relationship between the cash flow of the enterprise and the assets of the enterprise.

[0106] In addition, even for the configurations of the above-mentioned Modifications 1 and 2, it is possible to display accounting-related information by comparing it to a balloon filled with helium, or to display the relationship between the cash flow of the enterprise and the assets of the enterprise by comparing it to a piggy bank, using the information processing device 1. Specifically, the user uses the input unit 15 to input accounting-related information such as sales amounts, and the control unit 11 stores the input information in the HD 12. Then, based on the command from the user input through the input unit 15, the control unit 11 uses the accounting-related information stored in the HD 12 to display the accounting-related information by comparing it to a balloon filled with helium, or to display the relationship between the cash flow of the enterprise and the assets of the enterprise by comparing it to a piggy bank.

[0107] The preferred implementation examples of the present invention have been described above, but the accounting information display method, the program using the method, and the information processing device of the present invention are not limited to the above-mentioned implementation examples, and various changes can be made within the scope of the present invention.

[0108] Description of Reference Numerals

[0109] 1: Information processing device;

[0110] 11: control unit; 12: HD; 121: customer information storage area; 122: product information storage area; 13: RAM; 14: ROM; 15: input unit; 16: display unit; 17: bus; 18: communication unit

Claims

1. An accounting information display method for displaying accounting-related information, characterized in that: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer. Among the graphics related to sales, a graphics related to expenses having a size that matches the size of the expenses is arranged; The graph related to sales is arranged at a position corresponding to the profit and sales in the chart.

2. An accounting information display method for displaying accounting-related information, characterized in that: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product. Among the graphics related to sales, a graphics related to expenses having a size that matches the size of the expenses is arranged; The graph related to sales is arranged at a position corresponding to the profit and sales in the chart.

3. The accounting information display method according to claim 1 or 2, characterized in that: A graph related to the main factors of profit reduction is connected to the graph related to sales and displayed.

4. A program using an accounting information display method, wherein the accounting information display method displays information related to accounting, characterized in that: The program causes the information processing device to perform the following processing: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer. Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales, The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

5. A program using an accounting information display method, wherein the accounting information display method displays information related to accounting, characterized in that: The program causes the information processing device to perform the following processing: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product. Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales, The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

6. An information processing device using an accounting information display method, wherein the accounting information display method displays information related to accounting, characterized in that: The information processing device includes a control unit that performs the following processing: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this graph, a graph related to sales is arranged in a size that matches the size of sales of each customer. Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales, The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

7. An information processing device using an accounting information display method, wherein the accounting information display method displays information related to accounting, characterized in that: The information processing device includes a control unit that performs the following processing: Displays a graph with profit on one of the vertical and horizontal axes and sales on the other axis. In this chart, a graph related to sales is arranged in a size that matches the size of the sales of each product. Arranging a graph related to expenses of a size matching the size of the expenses in the graph related to sales, The graph related to sales is arranged at a position corresponding to the profit and sales in the graph.

Images