Management device, management method and management program

Abstract

To provide a management device for facilitating management of human capital by organization unit.SOLUTION: A management system includes a first evaluation part 131 for calculating a first evaluation value, the evaluation value of human capital of an organization, based on evaluation data.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present disclosure relates to a management device, a management method, and a management program for managing human capital. [Background technology]

[0002] Systems for evaluating human resources have been disclosed in the past. For example, Patent Document 1 discloses a human resources evaluation system in which the evaluation content is quantitative and easy to understand. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2020-27648 A Summary of the Invention

[0004] A management device according to an embodiment of the present disclosure includes a first evaluation unit that calculates a first evaluation value, which is an evaluation value of the human capital of an organization, based on evaluation data.

[0005] The device may further include an input unit for receiving an input of a first target value that is a target value for the first evaluation value.

[0006] The device may further include a first output unit that outputs a first means, which is a means for making the first evaluation value reach the first target value, based on the first evaluation value and the first target value.

[0007] The system may further include a second evaluation unit that calculates a second evaluation value, which is an evaluation value of an individual's human capital, based on the evaluation data.

[0008] The apparatus may further include an input unit for receiving an input of a second target value that is a target value for the second evaluation value.

[0009] The device may further include a second output unit that outputs a second means, which is a means for making the second evaluation value reach the second target value, based on the second evaluation value and the second target value.

[0010] The evaluation data may also include financial data and capability data that is an indicator of the capabilities of the organization or individual.

[0011] The financial data may also include data regarding personnel training expenses.

[0012] Furthermore, a management method according to another embodiment of the present disclosure includes a step of calculating an evaluation value of human capital based on evaluation data.

[0013] Furthermore, a management program according to another embodiment of the present disclosure causes a computer to execute the management method. [Brief description of the drawings]

[0014] [Figure 1] FIG. 1 is a block diagram showing a configuration of a management system according to an embodiment. [Diagram 2] FIG. 2 is a conceptual diagram showing an example of a journalization DB according to the embodiment. [Diagram 3] FIG. 2 is a conceptual diagram showing an example of an employee evaluation DB according to the embodiment. [Figure 4] FIG. 2 is a conceptual diagram showing an example of a tissue evaluation DB according to the embodiment. [Diagram 5] 5 is an example of a display screen displayed on a display unit according to the embodiment. [Figure 6] 5 is an example of a display screen displayed on a display unit according to the embodiment. [Figure 7] 4 is a flowchart showing the operation of the management and creation system according to the embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0015] Hereinafter, the embodiments of the present disclosure will be described in detail with reference to the drawings. The following description of the preferred embodiments is merely illustrative in nature and is not intended to limit the present invention, its application, or its uses.

[0016] The management device, management method, and management program according to the present disclosure are realized as a part or all of the management system according to the present embodiment.

[0017] (Embodiment) Fig. 1 is a block diagram showing the configuration of a management system according to an embodiment. As shown in Fig. 1, the management system includes a server device 1. The server device 1 is configured to be able to communicate with a terminal 2 via a communication network N.

[0018] Terminal 2 (input unit) is a PC, a smartphone, or the like, and is a terminal operated by a user (an employee or a user of an organization, etc.). Terminal 2 comprises a display unit 21 and an operation unit 22. Display unit 21 is composed of a monitor or the like, and displays images to the user in response to instructions from the control unit of terminal 2. Operation unit 22 is composed of input devices such as a keyboard and a mouse, and accepts operations from the user. In addition, a management program is pre-installed in the memory unit of terminal 2. The control unit of terminal 2 operates each unit of terminal 2 in accordance with the management program.

[0019] The terminal 2 transmits information indicating an operation input received from the user by the operation unit 22 to the server device 1. In addition, the terminal 2 causes the display unit 21 to display various pieces of information transmitted from the server device 1.

[0020] (Configuration of server device 1) As shown in FIG. 1, the server device 1 includes a communication unit 11, a storage unit 12, and a control unit 13.

[0021] The communication unit 11 is configured with, for example, an electric circuit, and communicates with the terminal 2 via the communication network N.

[0022] The storage unit 12 is a storage medium configured by a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), an SSD (Solid State Drive), etc. In the storage unit 12, various programs executed by the control unit 13 are stored.

[0023] In addition, various databases are configured in the storage unit 12. Specifically, the storage unit 12 stores an accounting DB and an evaluation DB.

[0024] The journal entry DB (journal entry database) stores data showing the transaction details (journal entries) of an organization (company, etc.). The journal entry DB stores and associates the "account items" that show the transaction details with the monetary amount generated by the transaction. Various financial statements (for example, balance sheets (BS), profit and loss statements (PL), cash flow statements, etc.) are created based on this journal entry DB.

[0025] Figure 2 shows a conceptual diagram of the journal entry DB. As shown in Figure 2, in the journal entry DB, an organization code, a person in charge code, an account item, and an amount are associated with each journal entry ID. The organization code indicates the code of the organization to which the person who performed the transaction belongs. The employee code indicates the code of the employee (individual) who performed the transaction. The account item indicates the account item that corresponds to the content of the transaction. The amount indicates the amount of the transaction. Note that "organization" here refers to any range of organizations to which employees belong, such as an entire association of group companies or organizations, individual companies or organizations, and various departments within each company or organization (human resources department, accounting department, etc.).

[0026] Moreover, the evaluation DB (evaluation database) stores various data (evaluation data) for evaluating human capital. Specifically, the evaluation DB includes an employee evaluation DB and an organization evaluation DB.

[0027] FIG. 3 shows a conceptual diagram of the employee evaluation DB. As shown in FIG. 3, in the employee evaluation DB, for each employee code, the organization code to which the employee belongs, the employee's income, expenses, salary, human resource training expenses, welfare expenses, job title, gender, childcare leave acquisition rate, and employee satisfaction level are associated. Here, the income, expenses, salary, human resource training expenses, and welfare expenses in the employee evaluation DB are generated based on, for example, data associated with the employee code of the employee among the data included in the journal entry DB. For example, the income of the employee is calculated by summing up the amounts associated with the account items indicating the income of the employee in the journal entry DB, such as "cash," "deposit," "accounts receivable," and "electronic credit." In addition, the expenses of the employee are calculated by summing up the amounts associated with the account items indicating the expenses of the employee in the journal entry DB, such as "entertainment expenses," "travel expenses," and "consumable expenses." In addition, the salary of the employee is calculated by summing up the amounts associated with the account items indicating the salary of the employee in the journal entry DB, such as "salary allowance," "miscellaneous wages," and "outsourcing expenses." The personnel training cost of the employee (organization) is the cost that the organization invests in the employee to improve the employee's ability, and may be expressed as an investment amount such as a personnel training investment amount, a training investment amount, or an educational training investment amount. For example, the personnel training cost of the employee is calculated by adding up the amounts associated with the account items indicating the expenses related to the training of the employee, such as "training expenses (recruitment training expenses, etc.)", "newspaper and book expenses", "prepaid expenses", and "miscellaneous expenses", in the journalization DB. The employee's welfare expenses are calculated by adding up the amounts associated with the account items indicating the expenses related to the welfare expenses of the employee, such as "welfare expenses", in the journalization DB. When each revenue, each expense, etc. stored in the journalization DB is associated with multiple employee codes, the control unit 13 may allocate the expenses according to the number of employee codes associated with each revenue, each expense, etc. or a predetermined ratio to each employee code and store them in the employee evaluation DB, or each revenue, expense, etc. may be allocated to each employee code in advance in the journalization DB.

[0028] FIG. 4 shows a conceptual diagram of the organization evaluation DB. As shown in FIG. 4, in the organization evaluation DB, the revenue, expenses, salary, human resource training expenses, welfare expenses, female manager ratio, gender wage gap, childcare leave acquisition rate, and employee satisfaction of the organization are associated with each organization code. Here, the revenue, expenses, salary, human resource training expenses, and welfare expenses in the organization evaluation DB are generated based on, for example, data associated with the employee code of the organization among the data included in the journal entry DB. For example, the revenue of the organization is calculated by summing up the amounts associated with account items indicating the revenue of the organization, such as "cash," "deposit," "accounts receivable," and "electronic credit," among the data associated with the employee code of the organization in the journal entry DB. In addition, the expenses of the organization are calculated by summing up the amounts associated with account items indicating the expenses of the organization, such as "entertainment expenses," "travel expenses," and "consumable expenses," among the data associated with the employee code of the organization in the journal entry DB. The salary of the organization is calculated by adding up the amounts associated with account items indicating the salary of the organization, such as "salary allowance," "miscellaneous pay," and "outsourcing expenses," among the data associated with the employee code of the organization in the journal DB. The human education expenses of the organization refer to the expenses invested by the organization to improve the capabilities of the employees belonging to the organization, and may be expressed as an investment amount such as a human education investment amount, a training investment amount, and an education and training investment amount. For example, the human education expenses of the organization are calculated by adding up the amounts associated with account items indicating expenses related to the training of the organization, such as "training expenses (recruitment training expenses)," "newspaper and book expenses," "prepaid expenses," and "miscellaneous expenses," among the data associated with the employee code of the organization in the journal DB. The employee benefits expenses of the organization are calculated by adding up the amounts associated with account items indicating expenses related to the employee benefits expenses of the organization, such as "employee benefits expenses," among the data associated with the employee code of the organization in the journal DB.In addition, when each revenue, expense, etc. stored in the journal entry DB is associated with multiple organization codes, the control unit 13 may assign expenses to each organization code according to the number of organization codes or a predetermined ratio associated with each revenue, expense, etc. and store them in the organization evaluation DB, or each revenue, expense, etc. may be assigned to each organization code in advance in the journal entry DB.

[0029] Incidentally, the employee's revenue, expenses, salary, personnel training expenses, and employee benefit expenses in the employee evaluation DB, and the data used to prepare financial statements and provided by the financial statements, such as the organization's revenue, expenses, salary, personnel training expenses, and employee benefit expenses in the organization evaluation DB, correspond to financial data. Furthermore, the employee's salary, job title, gender, childcare leave acquisition rate, and employee satisfaction in the employee evaluation DB, and the organization's salary, female manager ratio, gender wage gap, childcare leave acquisition rate, and employee satisfaction in the organization evaluation DB correspond to capability data.

[0030] The control unit 13 is configured with, for example, a microcomputer including a CPU (Central Processing Unit) and a semiconductor memory, etc. The control unit 13 controls each part of the server device 1 by executing programs stored in the storage unit 12, etc.

[0031] The control unit 13 also includes a first evaluation unit 131 , a first target setting unit 132 , a first output unit 133 , a second evaluation unit 134 , a second target setting unit 135 and a second output unit 136 .

[0032] The first evaluation unit 131 calculates a first evaluation value, which is an evaluation value of the human capital of the organization. Specifically, the first evaluation unit 131 calculates the human capital ROI (Return On Investment) of the organization based on the following formula (1) while referring to the organization evaluation DB in the storage unit 12. This human capital ROI of the organization corresponds to the first evaluation value. In the following formula (1), "revenue" may be the revenue in the profit and loss statement, and "expenses" may be the expenses in the profit and loss statement. Also, "expenses" may be the expenses in the profit and loss statement excluding expenses related to human capital, such as labor costs of factory workers, from the cost of sales. In this case, the expenses related to the human capital may be added to "salary", "welfare expenses", and other expenses.

[0033]

number

[0034] In the example of FIG. 4, the first evaluation unit 131 calculates the first evaluation value of organization B001 as "0.69", the first evaluation value of organization B002 as "0.70", and the first evaluation value of organization B003 as "0.67".

[0035] The first target setting unit 132 sets the first target value. Specifically, the first target setting unit 132 sets the target value of the first evaluation value input by the user to the operation unit 22 of the terminal 2 as the first target value. For example, the first target setting unit 132 accepts a target value of the future (for example, one year later, two years later, three years later, four years later, five years later, ten years later, twenty years later, fifty years later, etc., and one or more of these years may be combined to set a short-term, medium-term, long-term, etc.) of the human capital ROI of the organization from the user via the operation unit 22 of the terminal 2 as the first target value.

[0036] The first output unit 133 causes the display unit 21 to display (output) the first means, which is a means for making the first evaluation value reach the first target value based on the first evaluation value calculated by the first evaluation unit 131 and the first target value set by the first target setting unit 132. Specifically, the first output unit 133 causes the display unit 21 to display, as the first means, the total training time for employees belonging to the organization. For example, when the first evaluation value of organization A is "0.5" and the first target value of organization A is "0.7", the first output unit 133 calculates the total training time for employees belonging to organization A to be 100 hours. Although detailed explanation is omitted, the first output unit 133 outputs the training time of employees belonging to the organization based on a table or a formula showing the relationship between the first evaluation value and the first target value and the training time of employees.

[0037] The second evaluation unit 134 calculates a second evaluation value, which is an evaluation value of the human capital of the employee (individual). Specifically, the second evaluation unit 134 calculates the human capital ROI of the employee based on the above formula (1) while referring to the employee evaluation DB. This human capital ROI of the employee (individual) corresponds to the second evaluation value.

[0038] In the example of FIG. 3, the second evaluation unit 134 calculates the second evaluation value for employee U001 as "0.80," the second evaluation value for employee U002 as "0.75," and the second evaluation value for employee U003 as "0.69."

[0039] The second target setting unit 135 sets the second target value. Specifically, the second target setting unit 135 sets the target value of the second evaluation value input by the user to the operation unit 22 of the terminal 2 as the second target value. For example, the second target setting unit 135 accepts a target value of the employee's human capital ROI in the future (for example, one year later, two years later, three years later, four years later, five years later, ten years later, twenty years later, fifty years later, etc., and one or more of these years may be combined to set a short-term, medium-term, long-term, etc. period) from the user via the operation unit 22 of the terminal 2 as the second target value.

[0040] The second output unit 136 causes the display unit 21 to display (output) the second means, which is a means for making the second evaluation value reach the second target value based on the second evaluation value calculated by the second evaluation unit 134 and the second target value set by the second target setting unit 135. Specifically, the second output unit 136 causes the display unit 21 to display the training time for the employee as the second means. For example, when the first evaluation value for employee B is "0.6" and the second target value for employee B is "0.7", the second output unit 136 calculates the training time for employee B to be 10 hours. The second output unit 136 outputs the training time for the employee based on a table or a formula showing the relationship between the second evaluation value and the second target value and the training time for the employee.

[0041] FIG. 5 is a diagram showing an example of a display screen displayed on the display unit according to the embodiment. The display screen of FIG. 5 is displayed on the display unit 21 of the terminal 2 in response to a user's operation performed on the operation unit 22. Specifically, the display screen of FIG. 5 includes a header Sc1 in the upper region, a sidebar Sc2 in the lower left region, and a data display area Sc3 in the lower right region. The header Sc1 displays tabs A1 to A6 that are selected when performing various processes on the data displayed in the data display area Sc3. The sidebar Sc2 displays tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61 for selecting data to be displayed in the data display area Sc3. In the data display area Sc3, various data are displayed in response to the selection of the tabs A1 to A6 and the tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61.

[0042] For example, in the display screen of FIG. 5, when the tab A1 (material) is selected, the user manual of this management system, guidelines and regulations of various initiatives and standards (TCFD, etc.), basic data of the organization (detailed information on monetary capital and human capital), etc. are displayed in the data display area Sc3. When the tab A2 (data aggregation) is selected, various data stored in the memory unit 12 of the server device 1 are displayed in an arbitrary format in the data display area Sc3. When the tab A3 (interface) is selected, the layout of the data displayed in the data display area Sc3 is changed. When the tab A4 (graph) is selected, the data displayed in the data display area Sc3 is displayed as a graph. When the tab A5 (print) is selected, a print process of the data displayed in the data display area Sc3 is performed. When the tab A6 (file save) is selected, a process of reading a desired file different from the material of the tab A1 and a process of saving the data displayed in the data display area Sc3 (for example, storing in the memory unit 12) are performed.

[0043] Moreover, the tabs B11 to B15 are tabs that are selected when viewing various information about the organization's ESG (Environment, Social, Governance). Specifically, when the tab B11 (Environment) is selected, various information about the organization's environment is displayed in the data display area Sc3 from among the information about the organization's ESG. When the tab B12 (Social) is selected, various information about the organization's society is displayed in the data display area Sc3 from among the information about the organization's ESG. When the tab B13 (Governance) is selected, various information about the organization's governance is displayed in the data display area Sc3 from among the information about the organization's ESG. When the tab B14 (ESG Key Indicator) is selected, the main information about the organization's ESG is displayed as a main indicator in the data display area Sc3. The main indicator may be information that is predetermined based on various initiatives, industry, etc., or information that is arbitrarily selected by the user. When tab B14 (Disclosure) is selected, various information regarding the organization's ESG is displayed in the data display area Sc3 in a format suitable for disclosing information outside the organization.

[0044] Moreover, the tabs B21 to B23 are tabs that are selected when viewing various information about the organization's financial statements. Specifically, when the tab B21 (Financial Overall) is selected, various information about the organization's financial statements, particularly the balance sheet, profit and loss statement, cash flow statement, etc., are displayed in the data display area Sc3. When the tab B22 (Financial Key Indicator) is selected, the main indicators, which are the main items of information about the organization's financial statements, are displayed in the data display area Sc3. When the tab B23 (Enterprise Value) is selected, various information about the value of the organization (such as enterprise value) is displayed in the data display area Sc3.

[0045] Moreover, the tabs B31 to B36 are tabs that are selected when viewing various information on the organization in the Task Force on Climate-related Financial Disclosures (TCFD). Specifically, when the tab B31 (Governance) is selected, various information on the organization's governance in the TCFD is displayed in the data display area Sc3. When the tab B32 (Strategy) is selected, various information on the organization's strategy in the TCFD is displayed in the data display area Sc3. When the tab B33 (Risk Management) is selected, various information on the organization's risk management in the TCFD is displayed in the data display area Sc3. When the tab B34 (Metrics and Targets) is selected, various information on the organization's metrics and targets in the TCFD is displayed in the data display area Sc3. When the tab B35 (Disclosure) is selected, various information on the organization's TCFD in a format suitable for information disclosure outside the organization is displayed in the data display area Sc3. When the tab B36 (Financial Impact) is selected, various information showing the impact on financial statements in the TCFD is displayed in the data display area Sc3.

[0046] Tabs B41 to B48 are tabs that are selected when viewing various information about the organization in the Taskforce on Nature-related Financial Disclosures (TNFD). Specifically, when tab B41 (Governance) is selected, various information about the organization's governance in the TNFD is displayed in the data display area Sc3. When tab B42 (Strategy) is selected, various information about the organization's strategy in the TNFD is displayed in the data display area Sc3. When tab B43 (Risk Management) is selected, various information about the organization's risk management in the TNFD is displayed in the data display area Sc3. When tab B44 (Indicators and Targets) is selected, various information about the organization's indicators and targets in the TNFD is displayed in the data display area Sc3. When tab B45 (Water and Biodiversity) is selected, various information about water and biodiversity in the TNFD is displayed in the data display area Sc3. When tab B46 (Industrial Waste) is selected, various information about industrial waste in the TNFD is displayed in the data display area Sc3. When tab B47 (Leap approach) is selected, various information about the LEAP approach (nature-related risk and assessment approach) in TNFD is displayed in data display area Sc3. When tab B48 (Disclosure) is selected, various information about the organization's TNFD is displayed in data display area Sc3 in a format suitable for disclosure outside the organization.

[0047] Furthermore, when tab B51 (Disclosure) is selected, various information regarding general requirements for disclosure of sustainability-related financial information (IFRS S1) and climate-related disclosures (IFRS S2) is displayed in the data display area Sc3.

[0048] Furthermore, when the tab B61 (integrated report) is selected, various information related to the integrated report is displayed in the data display area Sc3.

[0049] The tabs B11 to B61 in the sidebar Sc2 are examples of display menus for each item, and further menus may be added to each item. For example, general requirements (IFRS S1) and climate-related disclosures (IFRS S2) may be added before the tab B51 (Disclosure), and various related information may be displayed for each.

[0050] As described above, by operating the display screen of FIG. 5, various information of the organization related to climate change and sustainability can be easily displayed as a whole. Also, as shown in FIG. 5, in this management system, various information is displayed so as to be linked to each other, so that the acquisition and processing of information can be made more efficient. For example, data related to environmental, social, and governance (ESG) may be used as data to be used for the impact based on TCFD. Also, ESG data may be obtained by calculation using the relationship between indicators of life cycle assessment (LCA) from greenhouse gas (GHG) data previously obtained regarding climate change. For example, in the case where the impact on climate change is the amount of GHG emissions and the impact on air pollution is the amount of emissions of air pollutants such as NOx and SOx as an LCA for one object (material, part, product, etc.) or act (processing, provision of services, etc.), the amount of emissions of air pollutants may be calculated based on the above LCA from the GHG emissions previously obtained. The LCA may be stored in the impact management DB, or may be stored in another relational database constructed for each risk or opportunity.

[0051] Here, when the tab B12 (Social) is selected, social data DT1, graph data DT2, and social key indicators DT3 are displayed in the data display area Sc3 (see FIG. 5). Note that the social data DT1, graph data DT2, and social key indicators DT3 may be displayed by selecting another tab (another tab named "Human Capital" or the like).

[0052] The social data DT1 displays various data related to the "S (society)" in the ESG of the organization. For example, the social data DT1 displays the current values ​​and future target values ​​of various items in the "S (society)" of the EGS of the organization.

[0053] The graph data DT2 displays data related to the graphs of various items in "S (society)" of the organization's EGS. The graph data DT2 in Figure 5 displays a graph related to the organization's "Gender wage gap (average annual income of men - average annual income of women)." This can be displayed as in Figure 5 by manipulating C1 (item "Gender wage gap (average annual income of men - average annual income of women)") in the social data DT1.

[0054] The main social indicator data DT3 displays the current values ​​and future target values ​​of the main items in the "S (society)" of the organization's EGS. As shown in FIG. 5, for each item selected as a main indicator in the "S (society)" of the organization's EGS, the current value for the current year, the target year (Target year), and the target value (Target Percentage) for the mid-year are displayed. For example, in FIG. 5, the main indicators in the "S (society)" of the organization's EGS are displayed as "female manager ratio," "gender wage gap," "male childcare leave acquisition rate," "annual employee training cost," "number of career (mid-career) hires," and "human capital ROI." Here, in the main social indicator data DT3 in FIG. 5, "0.60" is displayed as the first evaluation value calculated by the first evaluation unit 131 (column "2020") in the human capital ROI item D1, and "0.70" is displayed as the first target value set by the first target setting unit 132 (column "2030"). In addition, in the social main indicator data DT3 of Figure 5, the item D2 for annual employee training expenses displays the training expenses for each year ("2 billion yen," "3 billion yen," "4 billion yen") as the first means output by the first output unit 133.

[0055] Fig. 6 is a diagram showing an example of a display screen displayed on the display unit according to the embodiment. Fig. 6 is displayed on the display unit 21 when C2 (human capital ROI) in the main social indicator data DT3 in Fig. 5 is selected.

[0056] As shown in Fig. 6, the data display area Sc3 displays individual index data DT4. In the individual index data, the code of the organization to which the employee belongs, "human capital ROI", "human capital ROI target value", "training time", "training cost", etc. are displayed in association with each employee code. The second evaluation value calculated by the second evaluation unit 134 is displayed in "human capital ROI", and the second target value set by the second target setting unit 135 is displayed in "training time". In addition, the second means output by the second output unit 136 is displayed in "training time".

[0057] (Regarding the operation of the management system) FIG. 7 is a flowchart showing the operation of the management and creation system according to the embodiment.

[0058] First, a first target value (organization's human capital ROI) is input from a user via the operation unit 22 of the terminal 2 (step S1). Then, the first target setting unit 132 of the server device 1 receives the input first target value from the terminal 2 and sets the first target value.

[0059] An input of a second target value (individual human capital ROI) is received from the user via the operation unit 22 of the terminal 2 (step S2). Then, the second target setting unit 135 of the server device 1 receives the input second target value from the terminal 2 and sets the second target value.

[0060] The first evaluation unit 131 of the server device 1 calculates a first evaluation value, which is an evaluation value of the human capital of the organization (step S3). Specifically, the first evaluation unit 131 reads out the organization evaluation DB from the storage unit 12, and calculates the human capital ROI of the organization based on the above formula (1).

[0061] The second evaluation unit 134 of the server device 1 calculates a second evaluation value, which is an evaluation value of the human capital of the employee (individual) (step S4). Specifically, the second evaluation unit 134 reads the employee evaluation DB from the storage unit 12, and calculates the human capital ROI of the employee based on the above formula (1).

[0062] The first output unit 133 of the server device 1 displays (outputs) on the display unit 21 a first means for making the first evaluation value reach the first target value based on the first evaluation value calculated by the first evaluation unit 131 and the first target value set by the first target setting unit 132 (step S5). Specifically, when a predetermined operation (for example, an operation of the tab B12) is performed on the operation unit 22 of the terminal 2, the first output unit 133 displays the display screen of FIG. 5. In the social main index data DT3 of FIG. 5, the first evaluation value calculated by the first evaluation unit 131 (see the "2020" column), the first target value set by the first target setting unit 132 (see the "2030" column), and the first means (training costs for each year) output by the first output unit 133 are displayed.

[0063] The second output unit 136 of the server device 1 causes the display unit 21 to display (output) the second means for making the second evaluation value reach the second target value based on the second evaluation value calculated by the second evaluation unit 134 and the second target value set by the second target setting unit 135 (step S6). Specifically, when C2 is operated on the display screen of FIG. 5, the display screen of FIG. 6 is displayed. In the individual index data DT4 of FIG. 6, the second evaluation value calculated by the second evaluation unit 134 (see the "human capital ROI" column), the second target value set by the second target setting unit 135 (see the "human capital ROI target value" column), and the second means output by the second output unit 136 (see the "training time" column) are displayed.

[0064] With the above configuration, the management system according to the embodiment includes a first evaluation unit 131 that calculates a first evaluation value, which is an evaluation value of the human capital of an organization, based on an evaluation DB (evaluation data) including an organization evaluation DB. This allows the first evaluation value, which is an evaluation value of the human capital of each organization, to be calculated, making it easier to manage human capital on an organization-by-organization basis. In addition, the first evaluation value may be the human education cost of the organization, and the second evaluation value may be the human education cost per employee. This allows the human education cost or the human education investment amount to be used as a main indicator of human capital.

[0065] Furthermore, the terminal 2 receives an input of a first target value that is a target value for the first evaluation value, which allows the user to set the first target value that is a target value for the first evaluation value.

[0066] Furthermore, the first output unit 133 outputs (displays) a first measure, which is a measure for making the first evaluation value reach the first target value, based on the first evaluation value and the first target value. This allows the user to know the specific measure for making the first evaluation value reach the first target value.

[0067] In addition, the second evaluation unit 134 calculates a second evaluation value, which is an evaluation value of the human capital of an employee (individual), based on an evaluation DB including the employee evaluation DB. This allows the second evaluation value, which is an evaluation value of the human capital of each employee, to be calculated, making it easy to manage human capital on an employee-by-employee basis.

[0068] Furthermore, the terminal 2 receives an input of a second target value which is a target value for the second evaluation value, thereby enabling the user to set the second target value which is a target value for the second evaluation value.

[0069] Further, the second output unit 136 outputs (displays) a second means, which is a means for making the second evaluation value reach the second target value, based on the second evaluation value and the second target value. This allows the user to know the specific means for making the second evaluation value reach the second target value.

[0070] The evaluation DB also includes an employee evaluation DB and an organization evaluation DB. The evaluation DB includes financial data such as the employee's revenue, expenses, salary, human resource training expenses, and welfare expenses in the employee evaluation DB, and the organization's revenue, expenses, salary, human resource training expenses, and welfare expenses in the organization evaluation DB. The evaluation DB includes capability data that is an index showing the capabilities of an organization or an individual, such as the employee's salary, job title, gender, childcare leave acquisition rate, and employee satisfaction in the employee evaluation DB, and the organization's salary, female manager ratio, gender wage gap, childcare leave acquisition rate, and employee satisfaction in the organization evaluation DB. Thus, the first evaluation value and the second evaluation value are calculated based on the financial data and the capability data.

[0071] The financial data also includes personnel training expenses. Thus, the first evaluation value is calculated based on the personnel training expenses.

[0072] (Other embodiments) As described above, the embodiments have been described as examples of the technology disclosed in the present application. However, the technology in the present disclosure is not limited to these, and may be applied to embodiments in which modifications, substitutions, additions, omissions, etc. are made as appropriate.

[0073] The organization in the above embodiment may be any organization. For example, the organization may be a country, a local government, a company, an organization, or other group. The organization may also be a business that provides services such as electricity, gas, water, communication lines, insurance, banking, web shopping, teaching knowledge such as education, advertising, logistics, leasing, retail, and product sales such as merchandising. The organization may also be a business that operates in the manufacturing, real estate, retail, finance, or other industries.

[0074] In the above embodiment, examples of financial data were described using revenue, expenses, salaries, personnel training expenses and employee benefit expenses of employees (individuals), as well as revenue, expenses, salaries, personnel training expenses and employee benefit expenses of an organization, but the data is not limited to these and may include other financial data of employees and organizations.

[0075] In the above embodiment, examples of capability data have been described using employee (individual) salary, job title, gender, childcare leave taking rate, and employee satisfaction, as well as organization's salary, ratio of female managers, gender wage gap, childcare leave taking rate, and employee satisfaction, but the data is not limited to these and may include any indicator that indicates the capabilities of employees and organizations.

[0076] In the above embodiment, the server device 1 may calculate the employee's job market value based on the second evaluation value calculated by the second evaluation unit 134. For example, the server device 1 calculates the employee's salary in the job market based on data such as the second evaluation value (employee's human capital ROI), earnings, years of service, and job title. Then, the server device 1 compares the calculated salary of the employee in the job market with the current salary of the employee to calculate the difference. At this time, if the current salary of the employee is higher than the salary of the employee in the calculated job market, the server device 1 may recommend training content and training time required to have the capability of the salary level of the employee in the job market. Also, if the current salary of the employee is lower than the salary of the employee in the calculated job market, the server device 1 may recommend a salary revision of the employee's salary.

[0077] The organization evaluation DB may be generated based on the data of the employee DB (i.e., generated as an accumulation of first evaluation values, which are evaluation values ​​of individuals), or may be generated based on financial data of the organization such as financial statements and aggregate values ​​for each account item. In the latter case, the management system may execute only steps S1, S3, and S5 without executing steps S2, S4, and S6 in FIG. 7.

[0078] In the above embodiment, the employee evaluation DB and the organization evaluation DB are stored in the storage unit 12, but this is not limited to the above. For example, the employee evaluation DB and the organization evaluation DB may be partly or entirely stored in another system. In this case, the control unit 13 may obtain each data from the other system via the communication unit 11 and the communication network N.

[0079] Furthermore, the employee evaluation DB may include data such as each employee's earnings, as well as other non-financial data not included in financial data, such as personnel evaluations and job market value. Personnel evaluations indicate personnel evaluations such as performance appraisals for each employee. Job market value indicates a value that serves as an indicator of supply and demand in the job market (such as the external labor market) for each employee. For example, job market value may be the appropriate annual salary or appropriate job title for each employee in the job market. All or part of this other non-financial data corresponds to capability data.

[0080] In the above embodiment, the first evaluation unit 131 and the second evaluation unit 132 calculate the first evaluation value and the second evaluation value, respectively, based on the above formula (1), but this is not limited to this. For example, the first evaluation unit 131 and the second evaluation unit 132 may calculate the first evaluation value and the second evaluation value, respectively, based on the following formulas (2) to (7).

[0081]

number

[0082] Compared to formula (1) above, formula (2) above does not include personnel training costs in the calculation.

[0083]

number

[0084]

number

[0085]

number

[0086]

number

[0087] ROIC (Return On Invested Capital) is an indicator that shows how much profit an organization has generated from the capital it has invested in its business. ROE (Return On Equity) is an indicator that shows how much profit an organization has made using the money invested by shareholders. ROA (Return On Assets) is an indicator that shows how much profit an organization has made by using the assets it owns. Invested capital is calculated as shareholders' equity + (interest-bearing liabilities or working capital) + fixed assets.

[0088]

number

[0089] Compared to formula (1), formula (7) includes recruitment costs (expenses related to recruiting personnel) instead of personnel training costs. Formula (7) allows the investment effect related to recruitment to be reflected in the first evaluation value and the second evaluation value.

[0090] The first evaluation unit 131 and the second evaluation unit 132 may use one or more calculation results of the formulas (1) to (3) and (7) as the first evaluation value and the second evaluation value. Furthermore, the formulas (4) to (6) may be used for evaluation aimed at improving the free cash flow and / or the enterprise value in addition to the first evaluation value and the second evaluation value.

[0091] In addition, when the first evaluation value and the second evaluation value are calculated based on formula (1) and formula (2), it is possible to confirm whether the human education system and the investment in education are linked to the improvement of human capital value and profits by comparing the correlation between the human capital ROI (human capital ROI' in formula (2)) that measures the rate of return on labor costs and the human capital ROI (human capital ROI in formula (1)) that also takes into account the effect of education, which measures the rate of return on human education costs. Similarly, when the first evaluation value and the second evaluation value are calculated based on formula (2) and formula (7), it is possible to confirm whether the investment in recruitment is linked to the improvement of human capital value and profits by comparing the correlation between the human capital ROI (human capital ROI' in formula (2)) that measures the rate of return on labor costs and the human capital ROI (human capital ROI'' in formula (7)) that also takes into account the effect of investment in recruitment, which measures the rate of return on human recruitment. Similarly, it is possible to confirm the relationship between the effect of education and the effect of recruitment based on formula (1) and formula (7).

[0092] In addition, by using the results of equation (3), the relationship between personnel training expenses and revenue can be directly confirmed.

[0093] In addition, in formulas (1) to (7), the influence of macroeconomic trends and industry trends may be taken into account as lagging indices. For example, the real GDP growth rate in the world or in a region such as Japan may be used as the influence of the macroeconomic trends, and the average growth rate of the industry may be used as the influence of the industry trends. In order to take these into account as lagging indices, the inverse of the result of adding 1 to each value may be multiplied by formulas (1) to (7). For example, when formula (1) is used, if the real GDP growth rate is minus 3% and the influence of the macroeconomic trends is taken into account as a lagging index, the human capital ROI will increase by multiplying the calculation result of formula (1) by 1 / (1-0.03). Therefore, the human capital ROI can be appropriately evaluated excluding the adverse effects of the real economy that will be received in the future.

[0094] In addition, by multiplying formulas (1) to (7) by 1 + stock price volatility, the impact that may occur on profits due to economic conditions and market conditions, etc., may be taken into account as a real-time index or leading index for evaluation. "Stock price volatility" indicates the rate of fluctuation in an organization's stock price over a specified period. For example, if the stock price per share at the beginning of a certain fiscal year is 1,000 yen and the stock price per share at the time of calculation is 1,100 yen, the stock price volatility during this period is (1,100 / 1,000)-1=0.1, and 1 + stock price volatility is 1+0.1=1.1. In this case, by multiplying the calculation result of formula (1) by 1.1, 1 + stock price volatility becomes greater than 1, so the favorable impact of future economic conditions and market conditions, etc. is added to the current profit, and human capital ROI increases. And stock prices can be more appropriately evaluated as reflecting direct profits at that moment, which move faster than the movement of the real economy.

[0095] In the above embodiment, the first output unit 133 and the second output unit 136 display the training time and the like on the display unit 21 as the first means and the second means, respectively, but in addition to this (or separately), the first means and the second means that have already been executed may be displayed on the display unit 21 as results, respectively. For example, the first output unit 133 and the second output unit 136 may display the training time and the like that have already been implemented.

[0096] The first and second means may be means related to human resource development other than training time. For example, the first and second means may be measures in a compensation system, measures in a personnel system, measures in a recruitment system, measures to improve engagement, health promotion programs, measures to improve production management, measures to promote qualification acquisition, measures to develop leadership, etc. For example, the measures in the personnel system may be a personnel system in which promotion and discretionary authority is given to personnel having capability data required for each band regardless of age, sex, race, etc., and each band may be set according to a standard corresponding to each capability level, such as one or more of various capability sheets, proficiency in OJT and various training systems, profit achievement level of the department, personnel evaluation, and job market value.

[0097] Further, a management program for realizing the functions according to the above-described embodiment is installed in each of the server device 1 and the terminal 2. The server device 1 and the terminal 2 execute the management program to realize various functions according to the above-described embodiment. [Industrial Applicability]

[0098] The management system according to the present embodiment is useful because it makes it easy to manage human capital on an organizational basis. [Explanation of symbols]

[0099] 1. Server device 12 Storage section 13 Control section 131 First Evaluation Section 132 First Goal Setting Division 133 First output section 134 Second Evaluation Section 135 Second Goal Setting Division 136 Second output section 2 Terminal (input section) 21 Display section 22 Control section

Claims

1. A management device comprising a first evaluation unit that calculates a human capital ROI, which is an evaluation value of the human capital of an organization, by subtracting the costs obtained by subtracting the costs related to human capital from the expenses based on evaluation data including revenues, expenses, and costs related to human capital, including human training costs but excluding recruitment costs, and then dividing the result by the costs related to human capital and subtracting 1.

2. The first evaluation unit calculates the human capital ROI' as the first evaluation value by subtracting the human capital costs from the expenses, which are based on evaluation data including the revenue, the expenses, and the costs related to the human capital excluding the human education costs and the recruitment costs, and then dividing the result by the human capital costs and subtracting 1. The management device according to claim 1 .

3. The first evaluation unit calculates the human capital ROI'' as the first evaluation value by subtracting the human capital costs from the expenses based on evaluation data including the revenue, the expenses, and the costs related to the human capital (excluding the human education costs but including the recruitment costs), and then dividing the result by the human capital costs and subtracting 1. The management device according to claim 2 .

4. 4. The management device according to claim 1, further comprising a first output unit that outputs a first means that is a means for making the first evaluation value reach a first target value that is a target value for the first evaluation value, based on the first evaluation value and a first target value that is a target value for the first evaluation value.

5. The management device according to claim 1 , further comprising a second evaluation unit that calculates a second evaluation value that is an evaluation value of the individual's human capital based on the evaluation data.

6. The management device described in claim 5, further comprising a second output unit that outputs a second means that is a means for making the second evaluation value reach the second target value, based on the second evaluation value and a second target value that is a target value for the second evaluation value.

7. A management method comprising a step in which a server device calculates a first evaluation value that is an evaluation value of the human capital of the organization by subtracting the expenses, which are obtained by subtracting the expenses related to human capital from the expenses, based on evaluation data including revenue, expenses, and costs related to human capital, including human training costs but excluding recruitment costs, from the revenue, and then dividing the result by the costs related to human capital and subtracting 1 to obtain a human capital ROI.

8. The method further comprises a step of: subtracting the costs related to human capital from the costs based on evaluation data including the revenue, the expenses, and the costs related to human capital excluding the human education expenses and the recruitment expenses; dividing the result by the costs related to human capital and subtracting 1 to obtain a human capital ROI' as the first evaluation value. The management method according to claim 7.

9. The method further comprises a step of: calculating, as the first evaluation value, a human capital ROI″ obtained by subtracting the expenses obtained by subtracting the expenses related to human capital from the expenses based on evaluation data including the revenue, the expenses, and the expenses related to human capital that do not include the human education expenses but include the recruitment expenses, and then dividing the result by the expenses related to human capital and subtracting 1. The management method according to claim 8.

10. A management program for causing a computer to execute the management method according to any one of claims 7 to 9.

Images