Information Processing Method

Abstract

To enable the utilization of data such as accounting data, tax data and labor data to be determination materials in performing decision making on management for management strategy by organizing a stream of thoughts of management determination and displaying a graph, a chart, or the like so as to represent causal relations between numerical values and results while taking a story property into consideration.SOLUTION: A server 1 includes a data acquisition part 41 and a numerical value group presentation part 43. The data acquisition part 41 acquires a plurality of numerical value groups including sales amount data of a company, financial data of the company, or the like from user terminals 2 and stores them in a DB 30. The numerical value group presentation part 43 presents numerical value groups to the user terminals 2 in orders based on respective causal relations of the plurality of numerical value groups on the basis of the plurality of numerical value groups of the DB 30.SELECTED DRAWING: Figure 3

Description

[Technical field]

[0001] The present invention relates to an information processing device. [Background technology]

[0002] A company's accounting department and external accounting firms that provide support to the company use computers with spreadsheet software installed (hereinafter referred to as "spreadsheet devices") to prepare monthly trial balance sheets, accounting-related charts, management control documents, etc.

[0003] Conventional spreadsheet devices are equipped with functions to acquire accounting data such as accounting software data, tax calculation software data, bank data, card company data, mail-order company data, time card data, cash register data, and company-created data, as well as functions to determine what type of graph (pie chart, line graph, bar graph, etc.) is appropriate depending on the type of data and then graph it. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Special Publication No. 2003-530608 Summary of the Invention [Problem to be solved by the invention]

[0005] However, in charts and graphs generated by the above-mentioned functions of conventional spreadsheet devices, all display items are displayed statically and fixedly from the beginning, and there are no displays that are designed to allow the user to understand what results are derived by entering specific individual numerical values, or even the process by which those results are arrived at. Furthermore, with regard to the strategy formulation process that forms the core of management, and the business plan formulation process that gives concrete shape to tactics, which should be the prerequisite for creating monthly trial balance sheets, accounting-related charts, business management documents, etc., there has been almost no development of concrete, practical systems that can be used in the field or the creation of materials. In other words, for small and medium-sized enterprises, even if they try to carry out strategic management in the actual business environment, they have no idea how to think about it or take action. There were no manuals or systems that clearly explained how to formulate strategies and tactics, or how to carry out practical business actions based on them, in order to carry out strategic management.

[0006] The present invention has been made in light of the above circumstances, and has as its object to not only display monthly trial balance sheets, accounting-related charts, business management materials, etc. in an easy-to-read manner, but also to enable the strategic formulation process, which is the foundation of management, and the business plan formulation process, which concretizes tactics, to be utilized in strategic business development by organizing thoughts regarding the series of flows required for strategic business development, adding a narrative to the causal relationships between numerical values ​​and results, and devising ways to display graphs and charts in a way that makes the flow of thoughts easy to understand. [Means for solving the problem]

[0007] In order to achieve the above object, an information processing device according to one aspect of the present invention comprises: a presentation means for presenting a plurality of groups of values ​​in an order based on the causal relationships of the groups of values; Equipped with. An information processing method and a program corresponding to the information processing device according to one aspect of the present invention are also provided as an information processing method and a program according to one aspect of the present invention. Effect of the Invention

[0008] According to the present invention, it is possible to organize the flow of thought, display charts and graphs so as to express the causal relationships between numerical values ​​and results in a narrative manner, and make the same useful for business strategy. [Brief description of the drawings]

[0009] [Figure 1] 1 is a diagram showing a management strategy development support system according to an embodiment including a server related to an information processing device of the present invention. [Diagram 2]2 is a diagram showing a hardware configuration of a server of the business strategy deployment support system of FIG. 1. [Diagram 3] 3 is a functional block diagram showing an example of a functional configuration of a server of the business strategy development support system of FIG. 2. [Figure 4] 3 is a flowchart showing the operation of a server of the business strategy deployment support system of FIG. 2; [Diagram 5] FIG. 13 shows an accounting firm comment screen. [Figure 6] FIG. 13 is a diagram showing a tax amount simulation screen. [Figure 7] FIG. 13 is a diagram showing an animation display screen of a yearly chart. [Figure 8] FIG. 13 is a diagram showing a screen showing a graph of salary and allowance expenses trends. [Figure 9] This is a diagram showing the screen for the monthly profit and loss trend table (selling and general administrative expenses) with the screen name "Monthly Profit and Loss Statement" written on it. [Figure 10] This is a figure showing how the row for the clicked item "rent and lease fees" on the monthly profit and loss trend table (selling and general administrative expenses) screen is colored. [Figure 11] FIG. 13 shows the screen displayed immediately after starting animation display of the STRAC table. [Figure 12] This figure shows the final screen of the STRAC table animated using the accumulation button. [Figure 13] This is a diagram showing the screen that appears immediately after starting the cash flow statement. [Figure 14] This is a diagram showing the cash flow statement screen where animation has started by pressing the GO button. [Figure 15] FIG. 13 is a diagram showing a cash flow statement screen scrolled horizontally using the automatic expansion function or by operating the "NEXT (>)" button. [Figure 16] FIG. 13 shows the final screen of the cash flow statement scrolled horizontally using the automatic expansion function or by further operation of the “NEXT (>)” button. [Figure 17] This is a diagram showing the cash flow balance sheet screen where animation has been started by pressing the GO button. [Figure 18] FIG. 13 shows the final screen of the cash flow balance sheet that has been scrolled horizontally using the automatic expansion function or by operating the "NEXT (>)" button. [Figure 19] FIG. 4 is a diagram showing a menu screen of a printing function. [Figure 20] FIG. 13 is a diagram showing a monthly progress report list screen. [Figure 21] FIG. 2 is a diagram showing a functional screen of the business strategy deployment support system. [Figure 22] This is a diagram showing the first screen of the bank rating ranking function (What financial indicators do financial institutions place particular importance on?). [Diagram 23] This is a diagram showing "Animation in progress" by the animation display screen "GO" button of the cache BEFORE function or the automatic expansion function of the "fast forward (>>)" button. [Figure 24] FIG. 13 is a diagram showing an animation display screen of the cache BEFORE function, "horizontal scrolling in progress" using the "NEXT (>)" button or the automatic expansion function of the "fast forward (>>)" button. [Diagram 25] FIG. 13 is a diagram showing the animation display screen "End of horizontal scrolling" of the cache BEFORE function. [Figure 26] FIG. 13 is a diagram showing the first screen "Target Value Input" of the cache AFTER function. [Figure 27] FIG. 13 is a diagram showing the second screen of the cache AFTER function, “'Scrolling horizontally backwards' using the 'PRE (<)' button or the automatic expansion function of the 'fast forward (<<)' button.” [Figure 28] FIG. 13 is a diagram showing the second screen “End of horizontal reverse scrolling” of the cache AFTER function. [Figure 29] FIG. 13 is a diagram showing a second screen (detailed function selection screen) of the business plan formulation simulation function. [Diagram 30] FIG. 13 is a diagram showing a simulation screen (current performance simulation screen) of a sales simulation function. [Diagram 31]FIG. 13 is a diagram showing a simulation screen of the sales simulation function (a goal simulation screen for achieving a target sales amount). [Diagram 32] FIG. 13 is a diagram showing a simulation screen of the profit amount simulation function (a goal simulation screen for achieving a target profit amount). [Diagram 33] This is a diagram showing the cash balance trend table screen where animation has been started by pressing the START button. [Diagram 34] FIG. 13 shows the "End of animation" screen of the animated cash balance transition table. [Diagram 35] FIG. 13 is a diagram showing a common function selection screen (main menu screen) for a monthly financial statement budget actual performance variance analysis function. [Diagram 36] FIG. 13 is a diagram showing an option function selection screen (sub-menu screen) relating to a monthly financial statement budget actual performance variance analysis function. [Figure 37] FIG. 13 is a diagram showing the animation screen “before animation starts” of a key indicator (selected operating profit margin on sales). [Figure 38] FIG. 13 is a diagram showing the animation screen of a key indicator (selected operating profit margin on sales) in the "state after animation has ended" state. [Figure 39] FIG. 13 is a diagram showing a color distribution analysis table by product and by sales office (when animation display has started). [Diagram 40] FIG. 13 is a diagram showing a color distribution analysis table by product and by sales office (after animation display has ended). [Diagram 41] FIG. 13 is a diagram showing a screen of a man-hour sales graph. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] Hereinafter, an embodiment of the present invention will be described. The business strategy deployment support system of this embodiment is intended to create business management materials and the like that are useful for business, with full consideration given to their use in management.The system understands how managers normally think, organizes the flow of thought, expresses the causal relationships between numbers and results with a narrative element, and makes it possible to create graphs, charts, and the like that are easy to read and understand and can be used in management.

[0011] First, the configuration of the business strategy deployment support system will be described with reference to FIGS. Fig. 1 is a diagram showing an example of the configuration of a business strategy development support system including a server, an office terminal, and a corporate terminal according to an embodiment of the present invention. Fig. 2 is a block diagram showing the hardware configuration of a server in the business strategy development support system of Fig. 1. Fig. 3 is a functional block diagram showing an example of the functional configuration of the server in the business strategy development support system of Figs. 1 and 2.

[0012] 1 is configured such that a server 1 and user terminals 2-a, 2-b, 2-n, etc. are connected via a network N such as the Internet and communicate with each other. That is, the business strategy development support system of this embodiment can be said to be a cloud-type information processing system.

[0013] The user terminal 2-a is located, for example, in a main accounting office, etc. The user terminal 2-b is located, for example, in an affiliated accounting office, etc. The user terminal 2-n is located, for example, in a company, etc.

[0014] The user terminals 2-a, 2-b of the main accounting firm and the affiliated accounting firms store various data, including accounting data, financial data, labor data, etc., of each of the companies managed by each accounting firm, as client data A, B, C, and D. Various data E (hereinafter referred to as "company data E") including accounting data, financial data, labor data, and the like of the company are stored in the company user terminal 2-n.

[0015] As shown in Figure 1, in the case of a cloud-based system, the system main body is located on server 1, and for example, when data of a main accounting firm is to be deposited on server 1, a user logs in to server 1 from a user terminal 2-a of the main accounting firm, stores client data A or B held on user terminal 2-a in server 1 (the system main body), and then logs out. In addition, when the main accounting firm wants to view documents generated by server 1, the firm can log in to server 1 from user terminal 2-a and access the documents generated based on client data A or B to view the documents. When the main accounting firm uses documents generated based on client data A or B, the firm can log in to server 1 from user terminal 2-a, access the generated documents, and perform an output operation (download operation) to output (download) the generated documents from server 1 (the system main body). The same applies to the client data C or D of other affiliated accounting firms and the company's own data E.

[0016] In the following description, when there is no need to distinguish between the user terminals 2-a to 2-n, they will be collectively referred to as the "user terminal 2." This business strategy deployment support system constructs a mechanism that acquires various figures and results related to a company or other enterprise, adds a narrative element to the causal relationship between the figures and the results, and displays the results in sequence according to the flow of thought. This business strategy deployment support system evaluates and judges numerical values ​​(= factors), selects the display flow (story = causal relationships) and display format (results), and displays easy-to-read graphs, charts, etc. in an easy-to-understand flow.

[0017] In addition, this business strategy deployment support system stimulates the right brain by displaying easy-to-read graphs and charts in sequence following a story, making it easier to generate new ideas and thoughts, and can help Japanese companies, especially small and medium-sized enterprises, make a breakthrough toward the next generation of AI and IT. It can also revitalize many meetings that are being wasted, contributing to increased labor productivity. Furthermore, this business strategy deployment support system automates most of the data collection, conversion, tabulation, and graphing involved in the above processes, greatly improving the efficiency of business management document creation work. This business strategy deployment support system allows companies to prepare for the next generation in line with the trends towards digitalization and work style reforms brought about by the government's RPA (Robotic Process Automation: an initiative to improve productivity through business automation).

[0018] FIG. 2 is a block diagram showing a hardware configuration of a server in the business strategy deployment support system of FIG.

[0019] The server 1 includes a CPU (Central Processing Unit) 11, a ROM (Read Only Memory) 12, a RAM (Random Access Memory) 13, a bus 14, an input / output interface 15, an output unit 16, an input unit 17, a memory unit 18, a communication unit 19, and a drive 20.

[0020] The CPU 11 executes various processes according to a program recorded in the ROM 12 or a program loaded from the storage unit 18 into the RAM 13 . The RAM 13 also stores data and the like necessary for the CPU 11 to execute various processes.

[0021] The CPU 11, ROM 12, and RAM 13 are connected to one another via a bus 14. An input / output interface 15 is also connected to this bus 14. An output unit 16, an input unit 17, a storage unit 18, a communication unit 19, and a drive 20 are connected to the input / output interface 15.

[0022] The output unit 16 is made up of a display, a speaker, etc., and outputs various information as images and sounds. The input unit 17 is made up of a keyboard, a mouse, etc., and inputs various information.

[0023] The storage unit 18 is composed of a hard disk, a DRAM (Dynamic Random Access Memory), etc., and stores various data. The communication unit 19 communicates with other devices (such as the user terminal 2 in the example of FIG. 1) via a network N including the Internet.

[0024] Removable media 21, such as a magnetic disk, an optical disk, a magneto-optical disk, or a semiconductor memory, is appropriately loaded into the drive 20. A program read from the removable media 21 by the drive 20 is installed in the storage unit 18 as necessary. Further, the removable medium 21 can store various data stored in the storage unit 18 in the same manner as the storage unit 18 .

[0025] Incidentally, the user terminal 2 in the business strategy deployment support system of FIG. 1 has a hardware configuration basically similar to that of the server 1 shown in FIG.

[0026] An example of the functional configuration of the server 1 in the business strategy deployment support system of Fig. 1 will be described below with reference to Fig. 3. Fig. 3 is a functional block diagram showing an example of the functional configuration of the server of Fig. 2.

[0027] As shown in FIG. 3, a database 30 (hereinafter referred to as "DB 30") is held (stored) in one area of ​​the storage unit 18 of the server 1 shown in FIG. DB30 stores data acquired from user terminals 2-a, 2-b, ..., 2-n, such as one or more of the following data: accounting software data (accounting data), tax calculation software data (tax data), bank system data (deposit data), card data from a card company, data from a mail-order company, time card data from labor management software (data on working hours, etc.), register data from a POS system, etc., and company data managed by a company (including financial data showing the business status of the company, manufacturing data, sales data, work management data, etc.). Note that the concept of accounting data in this application includes all of the data listed above.

[0028] In the CPU 11 (see FIG. 2) of the server 1, a data acquisition unit 41, a key index presentation unit 42, a numerical value group presentation unit 43, a print control unit 44, a notification control unit 45, a communication unit 46, and the like function when executing processing.

[0029] The data acquisition unit 41 acquires data from the user terminal 2 and stores it for each user in the DB 30. When a user (client) of this business strategy deployment support system is a company, data on accounting processing such as accounting data (a group of numerical values) is obtained as data on business processing in the company. Specifically, the data acquisition unit 41 acquires from the user terminal 2 accounting data including sales data of a company such as a retailer, and a plurality of groups of numerical values ​​including financial data of the company, and stores the data in the DB 30. In addition, the data acquisition unit 41 acquires accounting data, including sales data obtained from the sale of goods through sales operations, from the company's user terminal 2, and data regarding the work of the company's employees (e.g., time card data recording working hours), and stores the data in DB30.

[0030] The key index presentation unit 42 displays various screens relating to the processing of key indexes, reads data from the DB 30 when various buttons provided on the screen are operated, and presents key indexes corresponding to the business based on the read data. Specifically, when displaying key indicators for a company that conducts sales operations, the key indicator presentation unit 42 reads from DB30 the time card data (working hours) of employees involved in sales operations and the register data (sales amount) of items sold in sales operations on any one of a daily, weekly, monthly, etc. basis, and uses this data to present the sales amount per unit time of each employee as a key indicator (see, for example, the line graph 414 and its values ​​on screen 410 of the man-hour sales amount graph in Figure 41). That is, the key indicator presentation unit 42 presents to the user terminal 2 a key indicator (for example, sales per man-hour) corresponding to the sales business based on the sales amount data in the DB 30 and the time card data of the employees.

[0031] The key index presenting unit 42 includes a key index calculation unit 51 and a display control unit 52 . For example, the key indicator calculation unit 51 calculates the sales amount per unit time of one employee by dividing the sales amount obtained for the entire business in a predetermined period by the working hours of all employees in the predetermined period. Specifically, the key indicator calculation unit 51 calculates the man-hour sales by dividing the sales revenue obtained for the entire business in a day by the working hours of all employees in that day, sets this as the key indicator value for that day, and outputs this for one month.

[0032] The display control unit 52 displays, for example, key indicators such as man-hour sales amount calculated by the key indicator calculation unit 51 in chronological order or in the order of the calculation (processing) flow in an animation. Specifically, for example, a line graph 414 of a man-hour sales amount graph screen 410 shown in FIG. 41 is displayed.

[0033] The man-hour sales graph screen 410 displays at least one of the sales generated for the entire business in a specified period (line graph 412, etc.) and the working hours of all employees engaged in the business (bar graph 413, etc.), corresponding to information showing the sales per unit time for each employee, such as a man-hour sales line graph 414. In other words, the display control unit 52 displays at least one of the sales amount obtained for the entire business in a specified period and the working hours of all employees engaged in the business, corresponding to information indicating the sales amount per unit time for each employee, such as man-hour sales amount.

[0034] The value set presentation unit 43 presents the value sets in an order based on the causal relationships of each of the multiple value sets. Specifically, the numerical group presentation unit 43 displays various screens related to the processing of numerical groups, and when various buttons on the screen are operated, it reads data from DB30 and presents a numerical group calculated based on the read data.

[0035] Specifically, the numerical value group presentation unit 43 reads out data (numerical value group) required as data to be displayed on a predetermined screen from data related to accounting processing (accounting data) stored in the DB 30 as data on business processing in the company, performs calculations as necessary, outputs the data to the display control unit 69, and causes the display control unit 69 to display the data in the order of causal relationships or the order of periods attributable to the causal relationships as animation. Examples of the display form include, but are not limited to, graphs and tables. The order of causality refers to the order of calculation of business results, the order of the process by which business results are obtained, the order of account items, etc., such as, for example, as shown on screen 120 in Figs. 11 and 12, first displaying a sales graph 123a, then a variable cost graph 124a, a gross profit graph 125a obtained by subtracting variable costs from sales, a fixed cost graph 127a, and finally a profit graph 128a obtained by subtracting fixed costs from gross profit. In addition, the order of periods attributable to causal relationships indicates, for example, June, July, and August if the accounting period of a company is from June to May. Note that these orders are only examples, and other orders based on causal relationships can be considered, so the order is not limited to the above examples.

[0036] The numerical group presentation unit 43 has a budget actual results calculation unit 61, a past cash calculation unit 62, a current period cash calculation unit 63, a business plan generation unit 64, a daily data aggregation unit 65, a tax amount calculation unit 66, a trend calculation unit 67, a breakdown calculation unit 68, and a display control unit 69.

[0037] The budget and actual results calculation unit 61 obtains a group of numerical values ​​as a result of calculating the difference between the budget and actual results for each predetermined period (such as each month) in the business or the difference between the actual results for two periods (such as the difference between the current period and the previous period). The budget and actual results calculation unit 61 and the display control unit 69 realize one of the functions of analyzing the budget and actual results in the monthly financial statement.

[0038] The past cash calculation unit 62 calculates the cash increase / decrease amount for a given period (one year) in the past for a full year (one year) based on the accounting data for the past two periods (the previous period and the period before that, etc.), and creates a set of numerical values. The past cash calculation unit 62 and the display control unit 69 realize the cache BEFORE function.

[0039] The past cash calculation unit 62 tally up the balance of balance sheet items at a predetermined time (such as the end of each month) of the previous term based on the accounting data of the previous term, etc., to generate a group of numerical values. The past cash calculation unit 62 and the display control unit 69 generate a past cash flow balance sheet in the monthly financial statement budget actual performance variance analysis function.

[0040] The current term cash calculation unit 63 calculates the amount of cash required for each account item to achieve the designated target cash acquisition amount for the current term based on the past cash increase / decrease amount for each account item, and sets the calculated amount as a set of numerical values. The current term cash calculation unit 63 and the display control unit 69 realize the cash AFTER function.

[0041] The current term cash calculation unit 63 calculates the cash increase or decrease for a specified period (one year) of the current term based on the accounting data for two terms (the current term and the previous term, etc.) for the entire term (one month, etc.) to generate a set of numerical values. The current term cash calculation unit 63 and the display control unit 69 generate a cash flow statement in the monthly financial statement budget actual performance variance analysis function.

[0042] The current term cash calculation unit 63 tally up the balance of balance sheet items at a specified time (such as the end of each month) of the current term based on the accounting data of the current term to generate a set of numerical values. The current term cash calculation unit 63 and the display control unit 69 generate a cash flow balance sheet in the monthly financial statement budget actual performance variance analysis function.

[0043] The business plan generation unit 64 divides the predetermined period (one year) into unit periods (one month each) based on the business target amount to be achieved in the predetermined period (one year) registered by the cash after function, and generates detailed data of the business plan divided into an elapsed period and an unexpired period. The business target amount includes data in the business plan, such as target sales amount and target cash amount. By dividing the target sales amount, target cash amount, etc. of the data of the business plan for one year by month, tallying up the actual results for the elapsed period, and repeating the simulation for the unexpired period, the business plan can be reviewed at any time during the period so that the target sales amount, target cash amount, etc. can be achieved throughout the year. The business plan generation unit 64 and the display control unit 69 realize the business plan formulation simulation function.

[0044] The daily data aggregation unit 65 aggregates, for each unit period, a group of values, including factors that vary during the unit period as the company operates, such as cash deposit balance, accounts receivable balance, loan balance, and utility expenses. The daily data aggregation unit 65 and the display control unit 69 generate a cash balance trend table in the monthly financial statement budget-actual performance variance analysis function.

[0045] The tax calculation unit 66 displays the summary tax simulation screen 108 (see FIG. 6) on the user terminal 2-n, and executes the summary tax simulation function. Specifically, the tax calculation unit 66 reads accounting data such as profit amount and taxable income amount required for the tax simulation, and tax data from the DB 30, calculates the annual predicted tax amount, prepares a set of numerical values, and outputs them to the display control unit 69.

[0046] The transition calculation unit 67 displays the company-wide annual total graph screen 109 (see FIG. 7) on the user terminal 2-n, and executes the company-wide annual total graph animation display function. Specifically, the trend calculation unit 67 reads accounting data such as monthly trends in sales and profits for the previous period, the previous period, and the current period, which are necessary for calculating the annual amount, from DB30, calculates the annual amount, converts it into a set of numerical values, and outputs it to the display control unit 69.

[0047] Moreover, the transition calculation unit 67 executes the cost transition graph animation display function by displaying the cost transition graph screen 112 (see FIG. 8) on the user terminal 2-n. Specifically, the trend calculation unit 67 reads accounting data such as monthly trend amounts of expense items for the previous and current periods, which are necessary for calculating expense trends, from DB30, calculates the figures for the previous period, the figures for the current period, and the difference amount, compiles them into a set of numerical values, and outputs them to the display control unit 69.

[0048] The transition calculation unit 67 displays the monthly transition table (selling and general administrative expenses) screen 116 (see FIG. 9) on the user terminal 2-n, and executes the animation display function of the monthly transition table (selling and general administrative expenses). Specifically, the trend calculation unit 67 reads accounting data such as the monthly trend amounts of selling and general administrative expenses items for the previous and current periods from DB30, which are necessary for calculating monthly selling and administrative expenses, calculates the monthly selling and administrative expenses, converts them into a set of numerical values, and outputs them to the display control unit 69.

[0049] The breakdown calculation unit 68 executes the STRAC table animation display function by displaying the STRAC table screen 120 (see FIG. 11) on the user terminal 2-n. Specifically, the breakdown calculation unit 68 reads out accounting data such as the current period's revenue, variable costs, and fixed costs required to create the STRAC table from the DB 30, creates the STRAC table data, converts it into a set of numerical values, and outputs it to the display control unit 69.

[0050] The display control unit 69 displays, in animation, the groups of numerical values ​​generated by the budget actual results calculation unit 61, past cash calculation unit 62, current period cash calculation unit 63, business plan generation unit 64, daily data aggregation unit 65, tax amount calculation unit 66, trend calculation unit 67, and breakdown calculation unit 68. Specifically, the display control unit 69 displays the group of numerical values ​​obtained by the budget actual results calculation unit 61 in the form of an animated graph or table in order of time period, for example by month (if the display start month is June, then it will be June, July, August, etc.). Here, animation display refers to an operation in which a plurality of numerical values, image positions, pictures, etc. are displayed continuously at a constant tempo while being shifted little by little.

[0051] The display control unit 69 displays a specified group of numerical values ​​(e.g., cash increases / decreases) from the past cash increases / decreases for each account item or the target cash acquisition amount for the current period in an animated manner in the order of account items such as sales, variable costs, fixed costs, etc.

[0052] The display control unit 69 displays the group of numerical values ​​generated by the past cash calculation unit 62 or the current period cash calculation unit 63 in the form of an animation in the form of a graph or table, for example, in order of cash items (such as accumulated profits, fixed funds, sales and purchase funds, liquid funds, etc.). The display control unit 69 displays the detailed data of the business plan generated by the business plan generation unit 64 in animation in at least one of the order of account items (total sales, store sales, external sales, etc.) and order of time period (by month, etc.).

[0053] The display control unit 69 displays the group of numerical values ​​collected by the daily data collection unit 65 for each unit period (e.g., each day) in the order of the unit period (e.g., if the display start date is June 1st, then in the order of June 1st, June 2nd, June 3rd, etc.) for a predetermined period (e.g., 365 days or until the display end date) in the form of an animation.

[0054] The display control unit 69 displays the group of values ​​generated by the tax calculation unit 66 in animation, for example, in the order of items according to the flow of the basis for calculating the tax amount (such as current earnings, carryover losses, taxable income, etc.).

[0055] The display control unit 69 displays the group of numerical values ​​generated by the trend calculation unit 67, for example, in the order of months of an annual budget graph, or in the order of months of an expense trend graph, or in the order of each item by month of a monthly trend table (selling and general administrative expenses).

[0056] The display control unit 69 displays the group of numerical values ​​generated by the breakdown calculation unit 68 in the form of an animation graph or table in the order of cash items (such as sales, variable costs, fixed costs, etc.).

[0057] The display control units 52, 69 advance the display one by one by clicking the "GO" button or the "NEXT (>)" button according to the selected display flow (story = causal relationship) on the screen that displays the key indicators and numerical values ​​in animation. This makes it possible to draw the viewer's attention to the numbers, graphs, etc. Also, instead of clicking the "GO" or "NEXT (>)" buttons one by one, there is a function (automatic development function) that automatically advances the display by using the "START" or "fast forward (>>)" buttons, etc., and when automatically displaying, a time lag (variable) is intentionally set for each display, and the story-like nature is emphasized by displaying each one in sequence.

[0058] The display control units 52, 69 scroll sharply to the right (or down, etc.) in accordance with the size of the display screen in accordance with the progression of numerical values, graphs, etc., so that attention moves from right to right (or down to down, etc.) over time, emphasizing the storyline. The display control units 52, 69 pop up a separate window of detailed breakdowns (or move to a separate sheet, etc.) by performing a timely mouse operation or click operation at a necessary location (or automatically according to conditions for numerical values), or display a frame containing a balloon explanatory message for an explanation or comment, etc. In other words, the display control units 52, 69 have a display function that follows the normal flow of consciousness of wanting to check the details of numerical values.

[0059] The display control units 52, 69 can change the display in various ways, make new displays appear, overwrite handwritten characters, attach sticky notes, or move to another window of another system by clicking on a specific location on the animation display screen at the appropriate time (or automatically according to conditions for the numerical values), or according to the progress of the numerical values ​​or graphs, etc. There is a function to generate an alarm (visual or audio) for items that display abnormal values. If sufficient data is collected, the range of abnormal values ​​can also be determined by AI. You can change, enlarge, or rotate the display format of the letters and numbers, logos, colors, etc., or you can display explanations in a virtual space using avatars or virtual reality, or you can display explanatory videos or audio. All of these emphasize the story between the numbers and the results, and are effective in further deepening your understanding of the flow.

[0060] The display control units 52 and 69 pop up a separate window for performing a simulation by appropriately clicking at a necessary point (or automatically according to conditions for numerical values). Simulations and plans can be updated at any time, even during the fiscal year. In addition, when it comes to automatically changing the display depending on numerical conditions, if sufficient data can be accumulated, it will be possible to use AI to make conditional judgments.

[0061] When the print button [Print] on each screen is operated, the print control unit 44 displays a print menu screen 190 (see FIG. 19) which is a dialog box for printing. The information on the original screen can be printed in response to the operation of buttons and parameters on the print menu screen 190.

[0062] The notification control unit 45 notifies the user terminal 2 of the completion of the monthly document at a predetermined timing set in advance when the monthly document is provided to the user terminal 2. This function is called an automatic notification function. The notification control unit 45 has an automatic transmission function, and can send notifications at any of the following timings by setting the timing: (1) a specified date and time, (2) after a specified time has elapsed, (3) when a transmission request is received from the other party, or (4) when data is updated.

[0063] The communication unit 46 displays an accounting firm comment screen 100 (see FIG. 5). The accounting firm comment screen 100 is a screen that functions as a liaison window between a registered corporate user and the main accounting firm or other affiliated firms. The communication unit 46 supports functions for two-way live video and audio communication and chat message communication via the Internet (or telephone line), allowing communication between users via video, audio, text messages, etc. Specifically, it can respond to inquiries from user companies regarding management consulting, accounting, taxation, labor, legal affairs, insurance, etc. It can also respond to inquiries from the general public via its website or social media.

[0064] First, the general operation of the business strategy development support system of the embodiment will be described with reference to the flowchart of Fig. 4. Fig. 4 is a flowchart showing the operation of the server in the business strategy development support system.

[0065] In the case of the embodiment of the business strategy development support system, in step S11, the data acquisition unit 41 acquires from the user terminal 2 multiple groups of numerical values ​​including accounting data including sales data of a company, such as a retail company, and attendance data of the company, and stores them in the DB30. In step S12, the value set presentation unit 43 presents the value sets in an order based on the causal relationships of each of the multiple value sets in the DB 30. Specifically, the value set presentation unit 43 has a story (calculation procedure, calculation basis, etc.) involving a predetermined calculation, and displays the value sets calculated according to the story (calculation procedure and calculation basis).

[0066] In this way, by presenting multiple numerical groups in an order based on the causal relationships between each of them, corporate users can check the numerical groups while understanding the basis for their calculations even more clearly. For example, when applied to a corporate business plan, the difference between budget and actual results becomes clear, and changes to the business plan can be considered even during the business plan's term, allowing the business plan to be revised at the appropriate time. Furthermore, for example, when applied to a company's cash flow data, it becomes easier to understand the company's current cash flow situation, and effective cash flow strategies can be formulated based on concrete figures.

[0067] Hereinafter, the outline of the operation of the business strategy deployment support system according to the embodiment will be described with reference to FIGS. Figure 21 is a diagram showing the function screen of the management strategy deployment support system. The function screen of Figure 21 has menus for four functions, such as A, B, C, and D, i.e., (A: Current situation confirmation "Bank rating"? Bank rating ranking display function), (B: Cash BEFORE & AFTER function which is a comprehensive "business strategy" formulation tool), (C: Detailed "business plan" formulation simulation function), (D: Monthly monthly financial statement budget actual performance variance analysis function), etc., and each function can be operated by clicking the START button of each menu.

[0068] From (A: Current Status Check "Bank Rating"? Bank Rating Ranking), you can move to the Bank Rating Ranking function page (Figure 22) where you can check the financial institutions' evaluation of your company. From (B: Cache BEFORE & AFTER, a comprehensive "business strategy" formulation tool), you can move to the Cache BEFORE function screen (Figure 23) and the Cache AFTER function screen (Figure 26). From (C: Detailed "Business Plan" Formulation Simulation), one can move to the second screen of the business plan formulation simulation function (detailed function selection screen) (Figure 29). From (D: Monthly financial statement budget actual performance variance analysis), you can move to the common function selection screen (main menu screen) Figure 35 for the monthly financial statement budget actual performance variance analysis function, and from there you can move to the accounting firm comment screen (Figure 5), the summary tax simulation function screen (Figure 6), and other function screens. In addition, the user can move to the option function selection screen (sub-menu screen) of the key indicator display function (Figure 36), and from there to the graph of the operating profit margin on sales (Figure 37), the color distribution analysis table by product and sales office (Figure 38), and other graphs.

[0069] Fig. 5 is a diagram showing an accounting firm comment screen. Fig. 35 is a diagram showing a common function selection screen (main menu screen) related to the monthly financial statement budget actual performance variance analysis function. Fig. 36 is a diagram showing an option function selection screen (sub-menu screen) displayed by transition from the common function selection screen in Fig. 35.

[0070] In the business strategy deployment support system of the embodiment, corporate users and certified public accountants of affiliated accounting firms are registered as users in a server 1 operated by a main accounting firm that is a service provider. For example, when a corporate user inputs a specific address into the browser screen of the user terminal 2-n, a login page (not shown) made available to users by the server 1 is displayed. By inputting a user ID and password into this login page and logging in, a common function selection screen 350 shown in FIG. 35 is displayed on the user terminal 2-n. The common function selection screen 350 in FIG. 35 has a list of functions consisting of icons such as accounting firm comments, summary tax simulation, key indicators, company-wide, quotes, budget-actual variance analysis, labor cost trend table, variable cost / fixed cost trend table, monthly trend table (selling and general administrative expenses), monthly trend table (manufacturing cost), expense trend, STRAC table, cash balance trend table, cash flow statement, cash balance sheet, etc., and by clicking on any of the icons, the function linked to the respective icon can be activated.

[0071] For example, when an icon for accounting firm comments on the common function selection screen 350 in FIG. 35 is clicked, the communication unit 46 is started and the accounting firm comments screen 100 shown in FIG. 5 is displayed. The accounting firm comment screen 100 includes a group of buttons 101 for each specialty and expert of the "<Inquiry> "Beep, Pop" Call Center," a live video communication section 102 including a "Live Camera" button, a "Hello" button, a "Delete Image" button, etc., a live video display section 103, a chat communication section 104 including a "Chat" button, a "Hello" button, a "Delete Chat" button, etc., a progress list 105, a contact and confirmation list 106, a comment section 107, etc.

[0072] Here, the user can select one of the buttons from the group of buttons for each specialty and expert of the "<Inquiry> "Beep, Pop" Call Center" ("Accounting Manager XXX" is selected on the screen) and, for example, click the "Hello" button in live video communication unit 102 to enable live video communication with accounting firm staff or external affiliated experts, and communicate through conversation between the expert and the user via two-way live video and audio communication. Alternatively, depending on the settings, live video communication with any location, such as a factory, branch office, head office accounting department, or corporate planning office, is also possible. In addition, live video communication for inquiries, applications, etc. may be conducted in cooperation with financial institutions, settlement companies, securities companies, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, etc.

[0073] Even when the user moves to another page, the live video image is reduced in size and always displayed in the foreground, allowing the expert to explain what is on the screen to the other party while showing his or her face. When the user wishes to stop the conversation, the live video and audio communication can be stopped by clicking the "delete image" button on the live video communication unit 102.

[0074] Furthermore, by installing a separate screen with a two-way live video and audio communication function via the Internet (or telephone line) using a live camera and limiting the displayed content to that which is acceptable for public viewing, it is also possible to respond to inquiries from an unspecified number of people from outside.

[0075] For inquiries from an unspecified number of people from outside, the main accounting firm's homepage or SNS page can be accessed from a smartphone or other device, and the address link to accounting firm comment screen 100 on the accessed page can be clicked on, and a screen with limited display content of accounting firm comment screen 100 in Figure 5 will be displayed to the other party.

[0076] To start contact, the "Hello" button on the live video communication unit 102 is clicked. This click operation triggers a connection request to be sent to the user terminal 2-a of the main accounting office, which then generates a ringing sound such as a ping-pong sound and displays a comment such as "This is an inquiry" on the screen of the user terminal 2-a. When a staff member at the main accounting office operates the communication start button, communication with the user and communication to respond to inquiries from an unspecified number of external parties begins. This click operation can also be used as a trigger to send a connection request to the terminal of a certified public accountant or other person at an external accounting firm. A ringing sound such as a "ping pong" will sound at the terminal, and a comment such as "This is an inquiry" will be displayed on the terminal screen, so that the certified public accountant or other person at the external accounting firm can operate a button to start communication, thereby starting communication with the user and communication to respond to inquiries from an unspecified number of external parties.

[0077] Instead of using the live camera, you can press the "Hello" button in "Chat" to bring up the "Chat" screen, and respond to inquiries via "Chat." The progress of work on the monthly documents is displayed in the progress status list 105. The contact and confirmation list 106 displays questions, corrections, confirmation items, corrected journal entries, and the like.

[0078] The comment field 107 displays information related to accounting, taxation, management, etc. The information in this comment field 107 is provided to users who have viewed this page. The comments in the comment field 107 can also display various comments that have been prepared and saved in advance at any time. In addition, the page has a news provision function, a notice function from accounting firms and financial institutions, an online video seminar function, a function for uploading and downloading various data, a whiteboard function, and an e-commerce function.

[0079] The contents of the chat communication field 104, the contact and confirmation table 106, and the comment field 107 are separately saved as a communication history in the DB 30 of the server 1. The saved communication history can be read out on the monthly report progress list screen (see FIG. 20) by performing a read operation of the past history, and the past history can be viewed.

[0080] (Overview of tax simulation function) The tax simulation function will be described with reference to FIG. FIG. 6 is a diagram showing the tax amount simulation screen. When the company user clicks on, for example, an icon for a tax summary simulation screen on the common function selection screen 350, the tax calculation unit 66 is started and the tax summary simulation screen 108 shown in FIG. 6 is displayed on the user terminal 2-n.

[0081] DB30 of server 1 stores in advance accounting data for the previous and current periods regarding corporate taxes, etc. and consumption taxes, etc., of a company, as well as tax data for the current, previous and previous periods exported from tax return software etc. as required (annual, monthly, weekly, daily).

[0082] The tax calculation unit 66 reads data necessary for the tax simulation from the DB 30 , calculates a predicted annual tax amount, etc., and outputs the calculated amount to the display control unit 69 . The display control unit 69 is programmed with a display sequence according to the flow of the tax calculation basis, and displays the estimated annual tax amount, etc. input from the tax calculation unit 66 in animation while sequentially inserting numerical values ​​into the items of the summary tax simulation screen 108 according to the flow of the tax calculation basis. On this summary tax simulation screen 108, the estimated annual tax amount, etc. for the current period can be confirmed after recognizing the annual tax amount, etc. for the previous period.

[0083] The animation of the tax amount will be described below. When displaying the animation, the system starts with the figure for the profit for the previous fiscal year for corporate tax, etc., and calculates taxable income by deducting the figure for carried-forward losses that can be deducted in the tax calculation.

[0084] Next, the annual estimated corporate tax, etc. is calculated by multiplying the taxable income by the set tax rate, and is displayed in the following order: the interim amount already paid, the estimated amount to be paid at the end of the period, and the annual estimated corporate tax, etc.

[0085] This overview tax simulation function displays items and figures one by one in order, making it easier to understand the basis for calculating corporate tax, etc., such as what can be deducted and how much tax will be calculated for the current revenue generated by the company, and how much has already been paid at the mid-point, and how much tax will be required at the end of the period.

[0086] For the last fiscal year, the interim amount already paid for "Consumption tax, etc." is displayed, read from accounting data and tax data, and the estimated amount to be paid at the end of the period calculated from provisionally paid consumption tax, etc. and provisionally received consumption tax, etc. (in the case of simplified taxation, calculated from taxable sales and input deduction tax amount, etc.) and the estimated annual consumption tax, etc. figures are displayed in sequence.

[0087] This overview tax simulation function displays items and figures one by one in sequence, making it easier to understand the basis for calculating consumption tax, etc., for a company's current situation, such as how much consumption tax, etc. has been paid at an intermediate point and how much tax will be required at the end of the period.

[0088] After checking last year's tax amount, this year's tax amount is displayed so that it can be compared with the previous year's tax amount. Similarly, for the current year's corporate tax, etc. and the current year's consumption tax, etc., items and figures are animated in sequence according to the basis for calculating the tax amount.

[0089] Since the figures for last year are displayed first, followed by the figures for this year, by comparing each item with the figures for last year, it becomes easier to understand the appropriateness of the magnitude of this year's figures.

[0090] It is also possible to display the flow of the basis for calculating the tax amount in more detail. Following the procedure for preparing the tax return, the tax amount is calculated by adding and subtracting values ​​from various schedules, and each schedule item is animated in turn, allowing users to check the tax amount while gaining a clearer understanding of the basis for calculation. The same applies to corporate tax, consumption tax, income tax, inheritance tax, gift tax, resident tax, etc. It is also possible to call up and display previous years' financial statements, tax returns, etc.

[0091] (Company-wide annual graph animation function) The company-wide annual chart animation display function will be described with reference to FIG. FIG. 7 is a diagram showing an animation display screen of a yearly chart. When a company user clicks on, for example, an icon of a company-wide annual total graph on the common function selection screen 350, the transition calculation unit 67 displays the company-wide annual total graph screen 109 shown in FIG.

[0092] The transition calculation unit 67 reads out data necessary for calculating the annual total from the accounting data of the period before the previous period, the previous period, and the current period in the DB 30 , calculates the annual total, and outputs it to the display control unit 69 . The display control unit 69 arranges the input annual totals in the order of months on the annual total graph, and displays the line graph as an animation extending in the horizontal direction.

[0093] In the following, the term "simulation" is used, and simulation refers to displaying animation after modifying data. The simulation data that is the basis for the animation display is obtained by clicking the start button 298 for the profit simulation function in the business plan simulation screen 290 in FIG. 29, and then clicking the “Register” button 326 to read out the necessary data from the saved planned figures that were used to calculate the simulation values, which are then displayed in sequence as an animation.

[0094] In addition, on this company-wide annual graph screen 109, the animated display of the line graph progresses, and when it reaches the right end of the screen, the page usually changes, but here, the entire line graph is reduced (adjusted) so that it fits exactly within the screen, and is displayed in full screen. The screen switches to a company-wide annual graph, which then becomes full-screen and begins to animate. First, a graph of the simulated annual sales progresses in chronological order, one month at a time, until the final month is displayed.

[0095] The annual total figure for each month is calculated by the trend calculation unit 67 by adding the sales amount for the corresponding month of the current term to the annual total figure for the previous month and subtracting the sales amount for the corresponding month of the previous term. The annual total figure refers to the total amount for the most recent 12 months. In other words, the process of calculating the current month's figure by adding or subtracting each month based on the previous month's figure can be understood more clearly by the animation function, which allows the graph to progress in sequence.

[0096] Next, a graph of actual annual sales progresses in chronological order, one month at a time, showing the number of months that have passed, with the aim of comparing it with the simulation graph and identifying trends. When a company's management is going smoothly and sales are increasing, the annual graph will slope upward to the right, and conversely, when the company is doing poorly and sales are decreasing, the annual graph will slope downward to the right.

[0097] This company-wide annual graph animation display function allows you to display the annual figures for each month, making it easy to visually see whether each month is progressing upward or downward, allowing you to clearly see the trend. Furthermore, the degree to which the graph overlaps with the simulation graph displayed earlier can be tracked month by month, allowing the deviation between the plan and actual results to be gradually understood as time passes.

[0098] Next, a graph of the simulated annual operating profit and the actual annual operating profit are displayed in sequence. In addition, the numerical value in the "Compared to the same month of the previous year" column for sales and the numerical value in the "Compared to the same month of the previous year" column for ordinary profit are displayed.

[0099] Comparing the simulation graph with the actual result graph serves as the "Check" function in the PDCA cycle.

[0100] In addition, by clicking on the "Go to business plan simulation" button 110 in the upper right corner of the company-wide annual total graph screen 109 in FIG. 7, the screen will transition to a business plan simulation screen 290 shown in FIG. 29. From this screen 290, the simulation can be executed, the data can be reviewed, and the updated simulation graph can be confirmed on the company-wide annual total graph screen 109 in FIG. 7.

[0101] This company-wide annual graph screen 109 allows the user to constantly review the simulation and check the results in a graph, making it possible to derive speedy and effective "Actions (improvement actions)."

[0102] (Animated cost graph display function) The cost transition graph animation display function will be described with reference to FIG. FIG. 8 is a graph showing changes in salary and allowances. When the company user clicks on, for example, an icon of a cost transition graph on the common function selection screen 350, the transition calculation unit 67 causes the cost transition graph screen 112 shown in FIG. 8 to be displayed on the user terminal 2-n.

[0103] The trend calculation unit 67 reads out data necessary for calculating the cost trend from the accounting data for the previous and current periods in the DB 30, calculates the figures for the previous and current periods, and outputs the difference amount to the display control unit 69. The display control unit 69 arranges the input previous term values, current term values, and difference amount in the order of months on the expense transition graph, and displays an animation of a line graph extending in the horizontal direction.

[0104] The simulation data that is the basis for the animation display is obtained by clicking start button 298 for the profit simulation function in business plan simulation screen 290 in FIG. 29, and then clicking register button 326 to save the data calculated when the profit simulation was performed on profit simulation screen 320 in FIG. 32. The necessary data is read from the planned figures, the simulation values ​​are calculated, and the animation is displayed in sequence.

[0105] The process flow will be explained below. In this case, the selling and general administrative expenses account item to be displayed is selected from the pull-down list 113 displayed on the screen 112 of Fig. 8. Note that "salary" is selected on the screen. The selling and general administrative expenses account items selected and recorded on the setting sheet for each client are read and displayed in the pull-down list 113. The unit change button 114 displayed on the screen 112 is a button for specifying the unit, and the numerical values ​​and graphs are displayed in the selected unit. Note that the unit of 1,000 yen is selected on the screen. Units can also be converted to dollars, euros, etc. based on exchange rate data (given data or at-time data obtained from the Internet). Additionally, account headings and other indications can be converted to English notation, and by converting all numerical values, account headings, and other indications into English notation, it is possible to create English financial statements and accounting documents. Conversely, English financial statements can also be converted and displayed in Japanese. When the START button 115 displayed on the screen 112 in Fig. 8 is clicked, the animation starts, and first the budget figures are displayed in chronological order, one month at a time, followed by the figures for the previous period, one month at a time.

[0106] Next, the actual figures are displayed in chronological order, one month at a time, up to the month that has passed, and the budget variance and the variance from the previous year are displayed in turn. After checking the budget and figures for the previous period, the actual figures for this fiscal year are displayed with the intention of comparing them with them.

[0107] In screen 112, favorable variances are displayed on a blue background and unfavorable variances are displayed on a red background. When an unfavorable variance occurs, a pre-set comment (such as "Please check the labor cost to sales ratio" or "Is there room to turn labor costs into variable costs?") can be displayed on screen 112.

[0108] This cost trend graph animation display function allows you to display monthly figures in the order of budget, previous period, and actual results, or in the order of previous period, budget, and actual results, and by displaying the variances, you can visually and impressively recognize trends such as a month with many favorable variances (blue background) suddenly showing an unfavorable variance (red background), or an unfavorable variance reversing to a favorable variance during the period.

[0109] Regarding the graph, first the budget graph is displayed, progressing chronologically one month at a time until the final month.

[0110] Next, the graph of the previous period progresses in chronological order, one month at a time, until the final month. The graph of the actual results progresses in chronological order, one month at a time, until the elapsed month, with the intention of recognizing trends by comparing with the budget and the graph of the previous period.

[0111] In the cost trend graph screen 112 in FIG. 8, the animation display function allows the user to follow the progression of the graph with their eyes, and check the current month's graph while comparing it with the graphs up to the previous month, making it possible to clearly see how the costs (salaries and allowances) incurred by the company have increased or decreased over time. In addition, by displaying trend graphs of sales revenue, etc. in parallel, it becomes easier to analyze the causes of increases or decreases in costs.

[0112] Furthermore, the degree of overlap between the budget and the graph of the previous period that are already displayed on the screen 112 can be tracked month by month, and the deviation between the plan and the actual results and the tendency of differences between the previous period and the current period can be understood as time passes.

[0113] You can visually track trends month by month, such as a graph of actual results that had been below the budget, suddenly starting to exceed the budget from a certain month, and obtain information on trends over time.

[0114] In this way, with the cost trend graph animation display function, the order of display is organized and the graphs are displayed in a deliberate sequential order, allowing users to visually track changes and trends and other information that would be difficult to obtain from a fixedly displayed graph. In other words, you can check the figures for the current month while comparing them with the figures for the previous month. Also, by following the shape of the progress on the graph with your eyes, you can grasp the trend more impressively.

[0115] Furthermore, clearly recognizing the difference between budget and actual results fulfills the "Check" function in the PDCA cycle. By clicking the "Go to business plan simulation" button 111 in the upper right corner of screen 112 in FIG. 8, the screen will transition to business plan simulation screen 290 shown in FIG. 29. From this screen 290, the simulation can be executed, the data can be reviewed, and the updated simulation graph can be confirmed on salary and allowance trend graph screen 112 in FIG. 8. Since the simulation can be reviewed at any time in this way, it is possible to derive quick and effective "actions" (improvement actions).

[0116] (Monthly trend chart (selling and general administrative expenses) animation display function) The animation display function of the monthly trend table (selling and general administrative expenses) will be described with reference to Figures 9 and 10. Figure 9 is a diagram showing the screen of the monthly trend table (selling and administrative expenses) with "Monthly Profit and Loss Statement" written in the screen name. Figure 10 is a diagram showing the state in which the row of the clicked item "rent and lease fee" is colored on the monthly trend table (selling and administrative expenses) screen. When the corporate user clicks on, for example, an icon of the monthly trend table (selling and general administrative expenses) on the common function selection screen 350, the trend calculation unit 67 displays the monthly trend table (selling and administrative expenses) screen 116 shown in FIG. 9 on the user terminal 2-n.

[0117] The trend calculation unit 67 reads out monthly trend data for each account item required to calculate monthly selling and general administrative expenses from the accounting data for the previous and current terms in the DB 30 , calculates the monthly selling and administrative expenses, and outputs them to the display control unit 69 . The display control unit 69 displays the entered monthly selling and general administrative expenses in the columns for each item for each month in the monthly trend table (selling and administrative expenses), and for the month being displayed (September on the screen), displays an animation in which the numbers are inserted vertically in sequential order of account items.

[0118] At this time, the transition calculation unit 67 reads out and displays the data of the 23 items of account subjects to be displayed that are selected and stored on the setting sheet for each user. The animation display starts at the same time as the monthly trend table (selling and general administrative expenses) screen 116 in Fig. 9 is displayed, and the figures for the total sales for the displayed month (September on the screen), the current period's merchandise purchase amount, merchandise sales cost, product sales cost, and sales cost are displayed in that order. The gross profit / loss column displays the figure obtained by subtracting sales cost from total sales.

[0119] From there, the 23 account items for which selling and administrative expenses are displayed, as well as other figures such as total selling and administrative expenses, operating profit / loss amount, total non-operating income, total non-operating expenses, ordinary profit / loss amount, total extraordinary profits, total extraordinary losses, and net profit / loss amount for the period, are displayed in order.

[0120] By displaying the numerical values ​​of each item in sequence in an animation, it becomes easier to understand the figures that follow the flow of the profit and loss structure, where operating profit is calculated by subtracting expenses from revenue, and then calculating by adding and subtracting non-operating items and extraordinary items.

[0121] In this monthly trend table (selling and general administrative expenses) screen 116, when viewing the chart, the trend in the values ​​can be easily confirmed by changing (adding color) the color of the display line of the account item that one wishes to focus on. In this case, as shown in FIG. 10, when you click anywhere on the row of the account item you want to focus on (row 117 of "Rent" in this screen) on the monthly trend table (selling and general administrative expenses) screen 116, the display row of the relevant account item will be highlighted in color. In this example, the color of the row displaying the account item of interest is changed, but by changing the setting information, the color of the "column" clicked or any other range of fields can be changed.

[0122] (STRAC table animation display function) The STRAC table animation display function will be described with reference to FIGS. Fig. 11 shows the screen immediately after starting animation display of the STRAC table, and Fig. 12 shows the final screen of the STRAC table animated by the cumulative total button.

[0123] When a company user clicks on, for example, an icon of the STRAC table on the common function selection screen 350, the breakdown calculation unit 68 displays the STRAC table screen 120 shown in FIG. 11 on the user terminal 2-n. 11, there are provided a column for "Sales amount" 123, a column for "Your company's variable costs" 124, a column for "Sales amount minus variable costs is gross profit" 125, a column for "Gross profit margin" 126, a column for "Your company's fixed costs" 127, a column for "Operating profit (+ interest paid) is profit from main business" 128, etc. Also, there is an area for displaying a bar graph below each column.

[0124] The breakdown calculation unit 68 reads out data required for creating a STRAC table from the accounting data for the current term in the DB 30 , creates data for the STRAC table, and outputs the data to the display control unit 69 . The display control unit 69 sequentially arranges the input STRAC table data on the STRAC table screen 120 and displays it as an animation.

[0125] Here, the data for variable cost / fixed cost categories and labor cost items stored in each user's individual "settings sheet" is read out, the data for the STRAC table is calculated, and the data is displayed sequentially in animation.

[0126] The state of the STRAC table screen 120 shown in Figure 11 is one in which animation display is started by clicking the single month button 121 or the cumulative total button 122, data is read from the accounting data, numerical values ​​are displayed in the ``Sales'' column 123, and a bar graph 123a is displayed in the graph area below column 123.

[0127] The final state, which is the result of further progression of the animation display from the STRAC table screen 120 in FIG. 11, is the STRAC table screen 120 in FIG. In the STRAC table screen 120 shown in Figure 12, numerical values ​​are displayed in the "Sales amount" column 123, a bar graph 123a is displayed in the graph area below that column 123, and then numerical values, a bar graph 124a, and a speech bubble 124b are displayed in the "Your company's variable costs" column 124, in that order.

[0128] Since gross profit is calculated by subtracting variable costs from sales, this value is displayed in column 125 "gross profit is sales minus variable costs" and a bar graph 125a is displayed in the graph area below column 125. At the same time, the gross profit margin is calculated and the value is displayed in column 126 for gross profit margin.

[0129] Next, breakdown calculation unit 68 reads fixed cost data from the accounting data in DB 30 and passes it to display control unit 69. Display control unit 69 displays the fixed cost values ​​in column 127 titled "What are your company's fixed costs?" and displays bar graph 127a and speech bubble 127b in the area below it.

[0130] Since operating profit (+ interest paid) is a numerical value obtained by subtracting the numerical value of fixed costs from the numerical value of gross profit and further deducting the amount of interest paid, breakdown calculation unit 68 executes this calculation and displays the numerical value in column 128 of "Operating profit (+ interest paid) profit from main business" and also displays yen marks 129 so as to surround column 128. Also, a bar graph 128a is displayed in the area below column 128.

[0131] In this way, the figures and graphs for each item are animated in sequence, making it easier to understand the figures that follow the profit and loss structure, where gross profit is calculated by deducting variable costs from revenue, and then operating profit is calculated by deducting fixed costs.

[0132] Furthermore, for the "break-even analysis," the break-even sales figure is calculated by dividing the fixed costs by the gross profit margin, and the figure is displayed, indicating that "if sales increase by 7.0 million yen, the company will turn a profit." Calculate the difference between the sales figure and the break-even sales figure and display the figure in the margin of safety column, and also display "If sales increase by 1.9%, the company will be in the black."

[0133] Next, for "variable cost analysis," the variable cost rate for this month and the cumulative variable cost rate are displayed in sequence. For fixed cost analysis, fixed cost data is read from accounting data and calculated, and the figures for this month and the cumulative total are displayed in sequence, categorizing the fixed cost items according to their characteristics into "people (labor costs)," "goods (expenses)," "money (interest)," "strategy, advertising, and education research and development costs," etc.

[0134] Finally, the cumulative figure for "people (labor costs)" is divided by the gross profit figure to calculate the labor distribution rate, and this figure is displayed in the cumulative labor distribution rate column.

[0135] (Cash flow statement animation display function) The cash flow statement animation display function will be described with reference to Figs. 13 to 16. Fig. 13 is a diagram showing a screen immediately after the start of the cash flow statement. Fig. 14 is a diagram showing a screen of the cash flow statement in which animation has been started by the automatic expansion function using the GO button 131. Fig. 15 is a diagram showing a screen of the cash flow statement scrolled horizontally by the automatic expansion function using the GO button 131 or by operating the "NEXT (>)" button. Fig. 16 is a diagram showing a final screen of the cash flow statement scrolled horizontally by the automatic expansion function using the GO button 131 or by further operating the "NEXT (>)" button.

[0136] In this case, for example, when a corporate user clicks on, for example, an icon for a cash flow statement on the common function selection screen 350 in FIG. 35, the current period cash calculation unit 63 displays the cash flow statement screen 130 shown in FIG. 13 on the user terminal 2-n. The cash flow statement screen 130 includes a column for this month's profit, a column for cash-based adjustment items, a GO button 131, and the like.

[0137] When the GO button 131 on the cash flow statement screen 130 is clicked, the numerical values, comments, etc. of each item are displayed in a well-paced animation, one item at a time. In this case, the cash flow calculation unit first reads the data for this month's "Net income" from the accounting data in DB30 and displays that value in the "1. Cash flow from operating activities - This month's income" column, along with displaying an emphasized yen symbol and a speech bubble.

[0138] Thereafter, the cash flow calculation unit reads data from the accounting data in DB30 as required, performs calculations, and animates and displays numerical values, comments, etc., up to the full extent of the cash flow statement screen 130. The state in which the animation display has progressed in this way is shown as the cash flow statement screen 130 in FIG.

[0139] Following the display of the numerical value, yen symbol, and speech bubble in the column "1. Cash flow from operating activities - This month's profit," the comment "Cash remaining" and the numerical value will be displayed in the column "Cash-based adjustment items - Depreciation expense recognized."

[0140] In addition, the comment and numerical value "Decreased and cash increased" are displayed in the "Accounts receivable" column, the comment and numerical value "Decreased and cash decreased" are displayed in the "Payables" column, the comment and numerical value "Decreased and cash increased" are displayed in the "Inventory" column, and the comment and numerical value "Cash decreased by" are displayed in the "Other operating activities" column.

[0141] Add or subtract these figures to calculate the increase in cash flow, and display that figure in the "Increase in cash flow from operating activities" column. When the display progresses to the next screen, the numbers in the "3. Cash flow from operating activities and investing activities - Increase in free cash flow" column are displayed, and immediately after an emphasis circle mark and a speech bubble that reads "The amount of money actually earned and increased," an arrow and a speech bubble that reads "Usually does not match!" are displayed.

[0142] Thereafter, the animation progresses and the numbers, comments, etc. are displayed up to the full extent of the cash flow statement screen 130, and the screen automatically "scrolls horizontally" by one page width, resulting in the cash flow statement screen 130 shown in FIG.

[0143] On screen 130 of the cash flow statement in FIG. 15, after the numerical value is displayed in "Increase in cash flow from operating activities", the screen automatically "scrolls horizontally" by one page width, and the comment and numerical value "Cash increased due to the sale of" are displayed in the column for "Cash flow from investing activities, tangible and intangible fixed assets", and the comment and numerical value "Cash increased due to the sale of" are displayed in the column for "Other investing activities".

[0144] In addition, a numerical value is displayed in the "Increase in cash flow from investing activities" column, and a numerical value, an emphasized yen mark, and a speech bubble are displayed in the "3. Increase in cash flow from operating activities and investing activities / free cash flow" column.

[0145] Then, by displaying an "arrow" and a "speech bubble" that says "Usually doesn't match!", the difference between the two numbers is emphasized, drawing the user's attention to this point.

[0146] Thereafter, the animation display progresses further, and the final state after automatic "horizontal scrolling" of one page width is the cash flow statement screen 130 shown in FIG.

[0147] The cash flow statement screen 130 in FIG. 16 automatically "scrolls horizontally" by one page width, and the comment and numerical value "Cash decreased due to" are displayed in the "4. Cash flow from financing activities, repayment of loans" column, and numerical values ​​are displayed in the "Speech bubble" and "Increase in cash flow from financing activities" columns, in sequence.

[0148] After that, "5. This month's cash increase / decrease" is calculated and the numerical value, the highlighted yen mark, the "speech bubble", etc. are displayed in sequence. Furthermore, the numerical value is displayed in the "6. Cash and deposit 'beginning of the month' balance" column.

[0149] The cash flow calculation section calculates the end-of-month balance of cash by adding the figure in "5. Increase / decrease in cash and deposits this month" to the figure in "6. Beginning of the month balance of cash and deposits," and displays this value in the "7. End-of-month balance of cash and deposits" column. In addition, the breakdown is shown in the "Cash (current deposits)" column and in the "Other fixed term deposits (non-liquid)" column.

[0150] In this way, the cash flow statement animation display function sequentially displays items, figures, speech bubbles, comments, etc. one by one, making it easy to understand how cash increases or decreases in the order of items such as cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities, and how much cash and deposits are ultimately remaining.

[0151] As a manager, it is natural to think that the company has earned cash equivalent to the profit amount recorded this month, but the actual amount of cash that increases in the company is different. By displaying the cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities in the order of items according to the calculation story, and adding explanations with speech bubbles, yen marks, comments, etc. as appropriate, it becomes easier to understand the basis for the calculation and meaning of the figures.

[0152] (Cash flow balance sheet animation display function) The cash flow balance sheet animation display function will be described with reference to Figures 17 and 18. Figure 17 is a diagram showing a cash flow balance sheet screen in which the animation display of numerical values, comments, etc. has progressed to the full screen using the automatic expansion function with the GO button 141. Figure 18 is a diagram showing the final screen of the cash flow balance sheet that has been scrolled horizontally using the automatic expansion function with the GO button or by operating the "NEXT (>)" button.

[0153] In this case, for example, when a corporate user clicks on, for example, an icon for a cash balance sheet on the common function selection screen 350 in FIG. 35, the current period cash calculation unit 63 displays the cash flow balance sheet screen 140 shown in FIG. 17 on the user terminal 2-n. When the previous period cash flow balance sheet is displayed, the past cash calculation unit 62 displays a screen 140 of the cash flow balance sheet shown in FIG. 17 on the user terminal 2-n. The cash flow balance sheet screen 140 includes a table of cash deposits and fixed funds as of the current time, for example, the end of September, a GO button 141, and the like.

[0154] When the GO button 141 on the cash flow balance sheet screen 140 is clicked, the cash flow calculation unit reads data from the accounting data in DB30 as required, performs calculations, and passes the values ​​to the display control unit 69. The display control unit 69 displays the numerical values, comments, etc. of each item in animation in each table on the cash flow balance sheet screen 140, item by item, in good rhythm.

[0155] The display order of the numbers will be explained below. First, data such as this month's retained earnings are read from the accounting data in DB30 and the numerical values ​​of the retained earnings are displayed, along with the numerical values ​​of the carried-forward profit and loss and the accumulated numerical values ​​of past profits.

[0156] Next, after displaying an "arrow", the accumulated profit value, the capital value, and the capital surplus value are displayed, and these are added together to display the capital value, etc.

[0157] In addition, the figures for long-term borrowings, corporate bonds, other fixed liabilities, and other amounts are added together to display the figures for long-term borrowings, etc. The total figure is displayed by adding the figures for capital, etc. and long-term borrowings, etc.

[0158] The figures for inventory, tangible fixed assets, intangible fixed assets, investments, etc. are displayed in sequence, these figures are added to display the total figure, and the two totals are subtracted to display the figure for fixed funds being used.

[0159] Next, comments such as "Money that forms the skeleton of the company" and "The company's capital that does not need to be repaid (accumulated profits, capital, etc.)" and "arrows" are displayed in sequence. The cash flow balance sheet screen 140 shown in FIG. 17 shows an animation display of numerical values, comments, etc., which has progressed to fill the entire screen.

[0160] Thereafter, the animation display progresses and the values, comments, etc. are scrolled horizontally by one page width to reach the final screen 140 of the cash flow balance sheet shown in FIG.

[0161] On the final screen 140 of the cash flow balance sheet in FIG. 18, the animation progresses even after scrolling horizontally, sequentially displaying the numerical values ​​of each item, comments, "arrows," etc., and finally displaying the total numerical value of the company's cash deposits. When the "PRE(<)" button 142 is clicked, the screen is scrolled back to the left by one page width.

[0162] In this way, by displaying the cash flow balance sheet as an animation on the cash flow balance sheet screen 140, it is possible to see how cash increases and decreases in order of items such as "accumulated profits," "fixed funds," "sales and purchase funds," and "current funds," making it easier to understand how much the company's total cash deposits will ultimately be.

[0163] This cash flow balance sheet animation display function allows you to understand the state of your company's financial condition as of the end of the month by showing numerical values, comments, etc. one by one, broken down by the nature of funds. On screen 140, the accumulated figures of past profits are calculated and displayed from the cash flow balance sheet, and then the capital stock, which is the funds that the company can use completely freely, is calculated and displayed. Next, the figures of long-term borrowings, etc. are added up, and the funds that the company can use stably over the long term are displayed in the total credit column.

[0164] Screen 140 now displays the total amount of fixed assets items, etc., which require fixed funds over the long term, in the debit total column, allowing you to check whether you are covering these expenses with funds that will be available stably over the long term.

[0165] If these are covered by funds that can be used steadily over the long term, the difference in the amount of fixed funds used will be shown as a positive figure, which shows that the company's fixed assets, etc., which form the backbone of the company, are being raised from long-term funds, and it can be seen that the basic financial structure is stable.

[0166] In addition, the sales and purchase funds, which is the difference between accounts receivable and accounts payable, can be calculated and displayed on screen 140, making it possible to check whether funds are being poured into external trading partners in the normal cycle of sales and purchases (if "sales and purchase funds" is negative) or whether they are being generated from external trading partners (if "sales and purchase funds" is positive).

[0167] The "fixed funds" that form the backbone of the company and the "sales and purchase funds" that are generated from sales and purchases are displayed in order of type, and the two are added together to calculate the total stable funds figure, which is displayed on screen 140. Finally, calculate and display the "current (temporary) funds being used," which is a short-term cash-balancing item. Note that the total stable funds plus / minus the "current (temporary) funds being used" is the company's total cash deposits as of the end of this month.

[0168] In this way, by displaying the figures along with comments in order according to the nature of the funds, it becomes easier to understand the meaning of each item and figure, and to recognize the state of the company's financial structure.

[0169] (Printing function) The print function will be described with reference to FIG. FIG. 19 is a diagram showing the menu screen of the print function. When the Print button on each screen is clicked, the screen transitions to a print menu screen 190 shown in FIG.

[0170] An individual print menu, a batch print menu, and a print setting menu are prepared on the print menu screen 190. In the individual print <print page>, the name of the page to be printed is displayed for confirmation. In addition, the print menu screen 190 shows, as an example, an example in which "Cache BEFORE What will happen if things continue like this?" is printed.

[0171] This print menu screen 190 has columns for various print settings, and it is possible to set, for example, "color or black and white," "number of sheets," "print by collation," "printer," etc. In the "printer" column, the names of connected printers that can print are displayed in a pull-down list, so the printer to be used is selected.

[0172] Under these print settings, by clicking the "PRINT START" button 191, the print control unit 44 (see FIG. 3) executes individual printing according to the settings.

[0173] "○ Batch Print" allows you to print multiple items at once. In this case, clicking the "ALL CHECK START" button 192 places a check mark on all items, and clicking the "ALL CLEAR START" button 193 removes the check marks from all items.

[0174] In this way, by selecting the items to be printed using the check boxes and then clicking the "Print START" button 191, the contents of the items to be printed will be printed together according to the settings. Also, by clicking the "Back" button 194 in the upper right corner of the screen, you can return to the original page.

[0175] There is a print history recording function that records the print history. The print history recording function records the print history for each user for the past 10 prints (any number of times), so that the print history is redisplayed the next time printing is performed, eliminating the inconvenience of having to set the checkboxes for each user from scratch. It has a recording function for the print target, color or black and white printing selection, number of copies to print, whether or not to print in sets, and available printer selection.

[0176] (Monthly report progress chart animation display function) The monthly report progress chart animation display function will be described with reference to FIG. FIG. 20 is a diagram showing the monthly progress report table screen. The business strategy deployment support system has four functions, A: Current situation confirmation "Bank Rating"? Bank rating ranking display function menu, and B: Cash BEFORE & AFTER function menu, which is a big-picture "business strategy" formulation tool, allowing regular strategy formulation. In addition, C: Detailed "business plan" formulation simulation function menu allows you to formulate and update business plans as tactics as needed. Furthermore, D: Monthly financial statements budget actual results variance analysis function menu allows you to create monthly financial statements and provide them to users and certified public accountants at affiliated accounting firms. In the server 1, the monthly financial statement is prepared by operating the function D: Monthly financial statement budget-actual variance analysis every month. The data of the created monthly financial statement is stored together with the data of the monthly financial statements of other months in a storage area for each user in DB 30. At this time, the data of the monthly financial statement is given a flag indicating whether it has been created, saved, provided, etc., and the history of the data is stored.

[0177] The data of a plurality of monthly financial statements in DB30 is managed for each user, and a screen 200 of a monthly progress report list shown in FIG. 20 can be displayed in response to an instruction from the user. The monthly report progress list screen 200 in Fig. 20 allows you to see up to which months monthly financial statements have been provided. There is also a function to display the last processing date, allowing you to check how long the monthly financial statement preparation work has not yet started. On the monthly progress report list screen 200, when the relevant month section of the relevant user is clicked, the data of the relevant monthly financial statement is read out and displayed.

[0178] Furthermore, on the monthly progress report list screen 200, the communication history with the user can be displayed. In this case, the communication history such as chat, contact and confirmation list, comments, etc. saved on the accounting firm comment screen 100 shown in FIG.

[0179] On the monthly progress report screen 200, by clicking on the "Sort by No." button 201, the list can be sorted in "ascending (descending) order" of company code. By clicking the "STF sort" button 202, the list can be sorted in "ascending (descending) order" of staff member name. Similarly, you can sort the list by "Client Name" or "Last Processing Date" in "Ascending (Descending)" order. Also, by clicking on the "Client Name", basic information about the client will be read out and displayed.

[0180] Here, an overview of the four functions of the business strategy deployment support system of the embodiment will be described with reference to Fig. 21 and Fig. 22. Fig. 21 is a diagram showing a function screen of the business strategy deployment support system. Fig. 22 is a screen for the bank rating ranking function. The business strategy deployment support system has four functions: a bank rating ranking function, a cash BEFORE & AFTER function, a business plan formulation simulation function, and a monthly financial statement budget actual performance variance analysis function. Each function can be executed using the function screen 210 shown in FIG. 21.

[0181] The function screen 210 is provided with A: Current situation check "Bank rating"? Bank rating ranking menu 211, B: Overall "Business strategy" formulation tool Cash BEFORE & AFTER menu 212, C: Detailed "Business plan" formulation simulation menu 213, D: Monthly financial statement budget actual result variance analysis menu 214, and START buttons 215 to 218 for executing the functions of each menu.

[0182] For example, when the START button 215 of the menu 211 of A: Current Status Check "Bank Rating"? Bank Rating Ranking on the function screen 210 is clicked, a bank rating ranking function screen 220 shown in FIG. 22 is displayed.

[0183] On a screen 220 shown in FIG. 22, accounting data for the current term, the previous term, and the term before the previous term, which is exported from accounting software or the like as needed (annual, monthly, weekly, daily) and stored in the DB 30, is read out from the DB 30.

[0184] For the question "1) [How much of the remaining loan balance needs to be repaid?]," the system reads the total amount of "long-term loans" at the end of the previous period from the accounting data, displays the total amount in the "Total long-term loans" column, and also displays a graph in animation.

[0185] Next, the system reads out data from the accounting data on the total amount of "accounts receivable," the total amount of "payables," and the total amount of "inventory" at the end of the previous period, calculates the "required working capital," and displays it in a numerical column while also displaying animated graphs in sequence. Calculate the difference between the total long-term borrowings and the required working capital, and display the figure in the "Repayable debt - what is your company's performance?" column. Similarly, for the question "2) [How many years will it take to complete repayment?]," the system reads the previous period's net income after tax and depreciation expense data from the accounting data, adds them together, and displays the numerical value in the "Repayment Funds" column while also displaying animated graphs in sequence.

[0186] Divide the figure in the "Debt to be repaid - what is your company's track record?" column by the figure in the "Repayment resources" column, and display the resulting figure in the "Debt repayment years - what is your company's track record?" column.

[0187] Furthermore, when register button 326 is clicked on screen 320 of Figure 32, which is displayed by running a simulation on screen 290 of the "Profit Amount Simulation" function of Figure 29, the contents of the simulation are registered in DB30, and each of the three numerical values ​​in the [Plan] column under "According to Simulation" on screen 220 of Figure 22 (the numerical value in the row column for "Debt to be repaid," the numerical value in the row column for "Debt repayment years," and the numerical value in the row column for "Repayment funds") are updated according to the contents of the registered simulation.

[0188] For "3) [What is your company's bank rating ranking?]," ranking data for the user company for the previous, previous, and current periods is obtained from CRD data (management data on small and medium-sized enterprises held by financial institutions), and the numbers for each item are displayed in sequence as an animation.

[0189] In this way, the bank rating ranking function uses animation to sequentially display numbers in the order that follows the relationships between each item, making it easier to understand the flow of the calculation basis for the numbers and allowing the meaning of the numbers to be grasped more clearly.

[0190] (Cache BEFORE & AFTER function) The cache BEFORE & AFTER function will be described with reference to FIGS. The Cash BEFORE & AFTER function has the function of displaying an animation of the annual cash increase / decrease for the previous period based on accounting data from the previous period and the period before that (Cash BEFORE function), and the function of running a simulation to achieve the target cash amount for the current period (Cash AFTER function).

[0191] First, the cache BEFORE function will be described with reference to FIGS. Fig. 23 is a diagram showing an animation display screen "Animation in progress" by the "GO" button or by the automatic expansion function of the "fast-forward (>>)" button" of the cache BEFORE function. Fig. 24 is a diagram showing an animation display screen "Horizontal scrolling in progress" by the "NEXT (>)" button or by the automatic expansion function of the "fast-forward (>>)" button" of the cache BEFORE function. Fig. 25 is a diagram showing an animation display screen "Horizontal scrolling completed" of the cache BEFORE function.

[0192] The Cash Before function calculates how much actual cash has increased or decreased over the course of a year based on accounting data from the previous and previous two periods, and displays the increase or decrease in income items, expenditure items, balance sheet items, etc. in sequence as an animation by item. In the cache BEFORE function, the following data from among the company data stored in the DB 30 is used. For example, annual and monthly accounting data for the current term, previous term, and the term before that, which are exported from the company's accounting software and stored in DB30 at any time, and setting sheets that store individual company settings (industry classification, fiscal year end month, selling and general administrative expense items, variable cost / fixed cost classification, personnel expense items, tax calculation settings, etc.) are used.

[0193] A specific example of the screen will be described below. When the START button 216 of the cache BEFORE&AFTER menu 212 on the function screen 210 shown in FIG. 21 is clicked, for example, a cache BEFORE&AFTER function screen 230 shown in FIG. 23 is displayed.

[0194] At the top of a screen 230 shown in FIG. 23, a GO button 231, a "NEXT" (>) button 232, a "BACK" button 233, a "fast forward" (>>) button 234, and the like are provided.

[0195] The bottom of the screen 230 also includes a numerical input field for operating cash flow, a numerical input field for investment cash flow, and a numerical input field for free cash flow.

[0196] In the center of screen 230, there is provided an area for displaying animated bar graphs at positions corresponding to the respective numerical input fields (hereinafter referred to as the "animation display area"). For example, the GO button 231 on the screen 230 allows the animation display to proceed one item at a time. The display proceeds by reading data from the accounting data according to pre-programmed reading rules, inputting and displaying values ​​in the numeric input fields of the data, and displaying a bar graph with a height corresponding to the value.

[0197] The "NEXT" (>) button 232 on the screen 230 allows the screen to be scrolled horizontally by one page width.

[0198] Clicking the "BACK" button 233 on screen 230 erases all numerical values, graphs, speech bubbles, etc., and returns the scroll to the original starting position.

[0199] Clicking on the "fast forward" (>>) button 234 on screen 230 scrolls the screen horizontally using an automatic expansion function along with an animation display. The automatic expansion function can scroll the screen horizontally by constantly scrolling the screen horizontally little by little, by scrolling the screen horizontally by the display width of one item as each item is displayed, or by scrolling the screen horizontally by one page width when the page display becomes full.

[0200] On this screen 230, when the GO button 231 is pressed, one item of sales data for the previous year (or any other selected period) is first read from the accounting data, and a numerical value is displayed in the "Sales" field, along with a sales graph being displayed in the position of the animation display area corresponding to that numerical value.

[0201] Next, when the GO button 231 is pressed, data for one of the target account items for variable expenses set in the setting sheet is read out, the total amount of variable expenses is calculated, and a numerical value is displayed in the "Variable expenses" column along with graphs and speech bubbles being displayed in sequence. Next, when the GO button 231 is pressed, the result is calculated by subtracting the variable costs from the sales amount, and the numerical value is displayed in the "Gross Profit" column, along with a graph and a speech bubble. The gross profit margin is then calculated, and the numerical value of the calculation result is displayed in the "Gross Profit Margin" column.

[0202] Furthermore, when the GO button 231 is pressed, data for one of the target account items for fixed expenses set in the setting sheet is read out, the total amount of fixed expenses is calculated, and the total amount of fixed expenses is displayed in the "Fixed expenses" column along with graphs and speech bubbles being displayed in sequence.

[0203] Next, when the GO button 231 is pressed, the result obtained by subtracting the fixed costs from the gross profit is calculated, and the numerical value is displayed in the "Profit before tax" column, and graphs are displayed in sequence. Furthermore, when the GO button 231 is pressed, one of the corporate tax rate data set in the setting sheet is read out, the corporate tax amount is calculated, and the numerical value is displayed in the corporate tax column and the graph is displayed in sequence. The numerical value of the corporate tax rate is also displayed.

[0204] Next, when the GO button 231 is pressed, the result obtained by subtracting the corporate tax from the pre-tax profit is calculated, and the resulting numerical value is displayed in the "After-tax profit" column, along with graphs, speech bubbles, etc. being displayed in sequence. Furthermore, when the GO button 231 is pressed, one piece of depreciation data is read out and the numerical value is displayed in the depreciation column, and a graph is also displayed.

[0205] Next, when the GO button 231 is pressed, the accounts receivable data is read from the accounting data for the previous and previous periods, the increase (decrease) in accounts receivable is calculated, and the calculated numerical value is displayed along with a graph displayed in sequence.

[0206] Furthermore, when the GO button 231 is pressed, the relevant data for the previous and previous previous years (or any other selected period) is read out one item at a time from the accounting data, and the numerical values ​​are displayed in the corresponding item's column along with graphs, speech bubbles, etc. In addition, the increase or decrease is calculated, and the numerical value of the calculation result is displayed in the increase or decrease amount column on screen 230, along with graphs, speech bubbles, etc. In addition, the net amount of the already displayed items is calculated, and the numerical value of the net amount is displayed in the net amount column, along with graphs, speech bubbles, etc. being displayed in sequence.

[0207] If your accounting software has the function to create a "direct method cash flow statement" and allows data import, you can directly obtain the relevant data for each of the above items from the "direct method cash flow statement" data and display the numerical values ​​as well as graphs, speech bubbles, etc. Each display item can also be displayed on a cash basis.

[0208] During the process, the screen can be scrolled horizontally by one page width by clicking the "NEXT" (>) button 232, and the display can be progressed further by operating the GO button 231.

[0209] FIG. 24 shows the state in which the animation display has progressed further after the automatic unfolding function has executed a "horizontal scroll" of the screen by pressing the "fast forward (>>)" button 234.

[0210] The auto-expand feature scrolls the screen horizontally. The screen may scroll horizontally a small amount all the time, it may scroll horizontally by the width of each item as each item is displayed, or it may scroll horizontally by one page width when the page is full. When the "BACK" button 233 is clicked, all numerical values, graphs, speech bubbles, etc. are erased, and the scroll is returned to the original starting position.

[0211] Pressing the "NEXT" (>) button 232 scrolls the screen horizontally by one page width, and pressing the GO button 231 advances the display further until it reaches the final state, as shown in screen 230 in FIG.

[0212] That is, the screen 230 in FIG. 25 displays the increase / decrease in cash for the previous one-year period and the comment selected accordingly.

[0213] In addition, this screen 230 shows the final state where the animation display progresses further by performing horizontal scrolling by an automatic expansion function together with the animation display when a "fast forward (>>)" button 234 is clicked. Furthermore, this screen 230 shows the increase / decrease in cash for the previous one-year period and comments selected according to the amount of the increase / decrease.

[0214] In the screen 230 of FIG. 25, the numerical value of the increase or decrease in cash indicates the actual increase or decrease amount in the previous one year, and irregular increase or decrease items such as the increase (decrease) in accounts receivable are included.

[0215] The figures for actual cash increase / decrease, which indicate the company's true profitability after excluding irregular items, are shown separately. Irregular items that should be excluded can be identified by item settings or by AI judgment based on sufficient past data.

[0216] In this way, the cache before function that displays screen 230 of Figures 23 to 25 animates the numerical values, graphs, speech bubbles, etc. of each item one by one, and the automatic expansion function scrolls the screen, allowing the viewer to clearly understand the process of deducting expenses from revenues, and further adding and subtracting cash increase / decrease items due to balance sheet items unrelated to revenues and expenses to calculate the amount of cash the company earned in one year.

[0217] With the help of timely displayed speech bubbles, users can understand the basis of calculations in a natural way according to the storyline. You will be able to understand the process of calculating a company's cash increase or decrease over the course of a year, which indicates the company's revenue structure, as the calculation progresses.

[0218] This animation display function organizes the display order and intentionally displays the story, making it possible to understand the flow of numerical calculations that would be difficult to obtain with a fixed display graph. The Business Strategy Deployment Support System is a system that is based on the idea that "thinking strategically means working backwards from an ideal vision" and applies this idea to business management practices and accounting processes. There are many ways to interpret the ideal vision from various angles, but when it comes to the core figures that support management, the most important is the ideal amount of "cash, or actual cash equivalents," which includes financial income and expenditures other than profit and loss.

[0219] Next, the cache AFTER function will be described with reference to FIGS. FIG. 26 is a diagram showing the first screen "Target Value Input" of the cache AFTER function. FIG. 27 shows the second screen of the cache AFTER function, "Scrolling horizontally backwards with the 'PRE(<)' button." FIG. 28 is a diagram showing the second screen "End horizontal reverse scroll" of the cache AFTER function.

[0220] The Cash AFTER function takes into account the results of the animation displayed in the Cash BEFORE function, starts from the target minimum cash amount, and calculates the sales amount required to achieve the target by reversing the flow of the Cash BEFORE function. The Cash After function clarifies the path to achieving your goals (required sales revenue and amounts of each item) by working backwards from your ideal (the minimum amount of cash needed).

[0221] When the “To cache AFTER” button 235 on the screen 230 of FIG. 25 is clicked, a screen 260 for the cache AFTER function shown in FIG.

[0222] This screen 260 has almost the same buttons as the screen 230. Moreover, in terms of functionality, the screen 260 displays at the top a screen similar to the last screen 230 (FIG. 25) of the cache BEFORE function.

[0223] On this screen 260, first, the user inputs a numerical value in the field "What is the minimum amount of 'cash' required?" The input value is the annual cash increase amount that the company is aiming for. For example, a number such as "0" may be entered to eliminate the minimum cash out. The screen 260 has a field 266 for setting goals. In the field 266 for setting goals, an achievement simulation button 267 is provided below the explanatory character string "1) What should I do to pay off my loans within five years?". Also, an achievement simulation button 268 is provided below the explanatory character string "2) What should I do to make it possible to hire one person per term?".

[0224] When the achievement simulation button 267 is clicked, an amount (numerical value) equal to 1 / 5 of the loan amount is entered in the "What is the minimum cash required?" field. Furthermore, when the achievement simulation button 268 is clicked, the amount (numerical value) obtained by adding the personnel cost of one person (for example, 5 million yen) to the fixed cost of the cash BEFORE function is entered in the "fixed cost amount" field.

[0225] When the GO button 262 is clicked, the cash AFTER function displays the numerical value (cash BEFORE numerical value) in the "Increase / decrease due to loan repayment" column as well as a graph and a speech bubble, and then displays the numerical value (cash BEFORE numerical value) and graph in the "Accounted depreciation expense" column.

[0226] The CASH AFTER function subtracts the figure in the "Increase / decrease due to loan repayment" column from the figure in the "What is the minimum amount of cash required?" column, and then subtracts the figure in the "Depreciation expense recorded" column to calculate the amount of after-tax current profit, and displays the resulting figure in the "This amount of after-tax current profit is required" column.

[0227] Depending on the size of the number in the "Increase / decrease due to loan repayment" column, a speech bubble containing hints for the selected improvement measure will be displayed.

[0228] 26, the screen scrolls back horizontally by one page width by clicking the "PRE(<)" button 261. Then, by clicking the GO button 262, the display progresses further, to the screen 260 shown in FIG.

[0229] 27 shows a state in which, from the state of screen 260 in FIG. 26, clicking on the “fast forward (<<)” button 263 has resulted in “horizontal reverse scrolling” being performed using the automatic expansion function along with the animation display, and the animation display has progressed further.

[0230] The "horizontal reverse scrolling" provided by the auto-expand function may continually "scroll horizontally" a small amount at a time, or "scroll horizontally" the display width of each item as each item is displayed, or "scroll horizontally" one page width at a time when the page display is full.

[0231] Clicking the "NEXT (>)" button 264 scrolls the screen horizontally by one page width. Clicking the "BACK" button 265 erases all numerical values, graphs, speech bubbles, etc. on the screen, and returns the scroll to the original starting position.

[0232] When the animation display progresses further from the state of screen 260 in FIG. 27, it changes to the state of screen 260 in FIG. That is, the state of the screen 260 in FIG. 28 shows the final state in which the screen is scrolled back horizontally by pressing the "PRE (<)" button 261, and the display is further advanced by pressing the GO button 262.

[0233] At the position of screen 260 in FIG. 28, numerical values ​​and graphs are displayed in the "required sales amount" column according to the simulation, numerical values ​​and comments are displayed in the gap (shortage of sales amount) amount column. Furthermore, by clicking the "fast forward (<<)" button 263, "horizontal reverse scrolling" is performed by the automatic expansion function along with the animation display, and the final progressed state of the display will be the state of screen 260 in FIG.

[0234] The numbers, graphs, speech bubbles, etc. for each item are animated one by one, and the auto-expand function scrolls the screen, making it easier to understand the thinking behind strategy formulation, which clarifies the path to achieving the goal (required sales revenue and amounts for each item) by working backwards from the ideal (minimum amount of cash needed).

[0235] Simulations often result in required sales levels that are impossible to achieve. In this case, by clicking the "NEXT (>)" button 264, the screen is "horizontally scrolled" back to the display screen of each item, and the numerical values ​​of each item are corrected and overwritten.

[0236] When an amount is overwritten, the value in the "Sales Amount Required" column, the graph, the gap (sales shortfall) amount, comments, etc. are updated based on the overwritten value. When revising the numerical values ​​for each item, we will revise items that could be improvement points while considering specific improvement actions that can be derived from the practical aspects of company management.

[0237] For example, the figure in the "Increase / decrease due to loan repayment" column could be overwritten with a figure that reduces the annual repayment amount as a result of negotiations with the financial institution to revise (reschedule) the repayment plan.

[0238] This allows you to lower the "required sales" level of the simulation, and identify more feasible paths to achieving your goals (required sales and amounts for each item). Similarly, for the figures for "fixed costs" and "variable ratio," you can overwrite the figures that have been reduced by promoting efficiency through internal improvement actions. You can also check the path to achieving another goal (required sales and the amount of each item).

[0239] For each of the figures for "fixed costs" and "variable ratios," a detailed breakdown can be simulated using the business plan formulation simulation function. In addition, the detailed breakdown of the "required sales" figure can also be simulated using the business plan development simulation function.

[0240] Screen 260 in FIG. 28 is provided with a save button 271 and a read button 272 for the simulation pattern data. By operating these buttons, the data of up to 10 patterns of executed simulations can be saved in DB30, and the simulation data of each pattern can be read from DB30 to execute and display the simulation. The screen 260 also has a registration button 273. By clicking this registration button 273, the simulation is finalized and saved as a planned numerical value in the DB 30. This causes the budget numerical value and graph to be displayed in the monthly financial statement budget actual performance variance analysis function.

[0241] (Tactical planning function based on business plan simulation) Next, the tactics formulation function using a business plan simulation will be described with reference to Fig. 29 to Fig. 32. Fig. 29 is a diagram showing a second screen (detailed function selection screen) of the business plan formulation simulation function. Fig. 30 is a diagram showing a simulation screen (current performance screen) of the sales simulation function. Fig. 31 is a diagram showing a simulation screen (simulation screen for achieving target sales) of the sales simulation function. Fig. 32 is a diagram showing a simulation screen (simulation screen for achieving target profit) of the profit simulation function.

[0242] The tactical planning function based on business plan simulation executes a simulation of the business plan based on the strategy simulated by the above-mentioned cash after function. This allows you to formulate a specific detailed breakdown of the business plan.

[0243] In the tactics formulation function using a business plan simulation, a simulation function list screen 290 shown in FIG. 29 is displayed. Screen 290 has a column for "Sales Breakdown Simulation" for performing a sales simulation, a column for "Variable Cost Simulation" for performing a variable cost simulation, a column for "Fixed Cost Simulation" for performing a fixed cost simulation, a column for "Profit Simulation" for performing a profit simulation, and a column for "Improvement of Financial Indicators."

[0244] The "Sales Breakdown Simulation" field is provided with a required sales amount numerical display frame 291 and a START button 292 as a trigger button for executing a sales breakdown simulation. The required sales amount numerical value registered by the cash AFTER function is displayed in the numerical display frame 291. When the START button 292 is clicked, a "sales breakdown simulation" screen 300 shown in FIG. 30 is displayed.

[0245] The "Variable Cost Simulation" field includes a numerical display frame 293 for the budgeted variable cost rate, and a START button 294 as a trigger button for executing a simulation of the budgeted variable cost rate. The numerical display frame 293 displays the numerical value of the variable cost rate registered by the cache AFTER function. When the START button 294 is clicked, a variable cost simulation screen (not shown) is displayed and a simulation of the variable cost rate is executed.

[0246] The "Fixed Cost Simulation" field includes a numeric display frame 295 for the budgeted fixed cost amount, and a START button 296 as a trigger button for executing a simulation of the budgeted fixed cost amount. The numeric display frame 295 displays the numeric value of the budgeted fixed cost amount registered by the cache AFTER function. When the START button 296 is clicked, a screen for budget fixed cost simulation (not shown) is displayed, and a simulation of the budget fixed cost amount is executed.

[0247] The "profit simulation" field has a necessary profit numerical value display box 297 and a START button 298 as a trigger button for repeating the above simulation to clarify the path to the necessary profit amount. The numerical value display box 297 displays the necessary sales amount registered in the cash AFTER function minus the variable cost amount and the fixed cost amount. When the START button 298 is clicked, a "profit simulation" screen 320 shown in FIG. 32 is displayed.

[0248] The "Improvement of Financial Indicators" column has a START button 299 which is a trigger button for displaying the effect of improvement of financial indicators that financial institutions consider important, based on the above simulation. When the START button 299 is clicked, a screen 220 of "[Bank Rating] What is your company's rating ranking?" shown in Fig. 22 is displayed. The simulated figures for the debt to be redeemed, the number of years to redeem the debt, and the repayment financial resources are displayed.

[0249] Each of the above simulation screens will now be described. When the START button 292 on the simulation function list screen 290 shown in FIG. 29 is clicked, a "sales breakdown simulation" screen 300 shown in FIG. 30 is displayed.

[0250] The "Sales Breakdown Simulation" screen 300 shown in Figure 30 divides the current fiscal year (June to May) into monthly segments, and generates business plan data that is divided into the period that has already passed (June to September) and the period that has not yet passed (October to May), and displays this data together with the actual sales data for the previous fiscal year.

[0251] The sales data for the current period (June to September) is displayed as it is, as the actual sales figures for this period (monthly figures from June to September and graphs 301, 302). Graph 301 shows monthly sales for the current term. Graph 302 shows cumulative sales for the current term. Data for the unexpired period of this term (October to May) is the subject of planning as the planning period, and through simulation, monthly figures and graphs are animated. Monthly figures are displayed as total sales as well as figures for each subsidiary item (store sales, external sales, mail order sales, etc.).

[0252] When the reset button 303 on the screen 300 is clicked, any values ​​in the unexpired period are erased, and the animation function displays the "actual values" up to the elapsed months in an animated display, one line per month.

[0253] In the "Total Sales" column of the "Sales Breakdown" on the screen 300, the numerical values ​​of the "Sales" data for each of the months that have passed in the current term, read from the accounting data in the DB30, are displayed in sequence.

[0254] In the "Sub-account" column of screen 300, the numerical values ​​of each of the monthly data for the current term, which are included in the sales sub-account data read from the accounting data of DB30, are displayed in sequence.

[0255] In the "Department" column of screen 300, the numerical values ​​of each of the monthly data for the current term included in the departmental sales data read from the accounting data of DB30 are displayed in sequence.

[0256] Furthermore, if the necessary breakdown data is not stored in the accounting data in DB30, data created separately within the company, cash register data, mail order data obtained from outside the company, etc. can be read in and used as a substitute for the accounting data.

[0257] By clicking a save button 318 and a read button 319 in the "Simulation Pattern" area of ​​the screen 300, up to 10 patterns of simulations that have been performed can be saved and read to execute and display the simulations.

[0258] When the sales breakdown simulation for all months is run and the animation display is finished, the result will be as shown in Figure 31. In the screen 300 shown in FIG. 31, when the button 305 for the same month of the previous year all at once next to the message "From now on, simulation will be performed using the figures for the same month of the previous year" is clicked, the figures for the same month of the previous year are read from the accounting data for the previous period in DB30, and these figures are displayed in sequence, one line per month, in each item for the unexpired months using the animation function.

[0259] When a button for adjusting against last year 306 next to the message "Simulation will be performed so that the total amount for the year is the same as last year's" is clicked, an animation function is used to sequentially display, one line per month, the numerical values ​​allocated so that the total amount for the year is the same as last year's amount in the columns for the unexpired months.

[0260] In other words, this calculation method was prepared based on the typical manager's intuition that, when performance in the elapsed months is not so good, one would want to work hard in the remaining unexpired months to achieve annual results at least equal to the previous year.

[0261] When the "Sales Increase Calculation All at Once" button 307 "Simulate based on annual sales increase rate" is clicked, an animation function is used to sequentially display, one line per month, figures in the unexpired month column, which are the increased amounts for the same month of the previous year for each item by the increase rate entered as the sales increase rate.

[0262] In the "Simulate individually" column, select the items you want to target for "Subsidiary account" or "Department" and then click on the "Same amount for same month" button 308. The figures for the same month of the previous year for each item will be displayed in the "Not yet elapsed month" column for only the row of the item you clicked.

[0263] When the adjustment button 309 against last year is clicked, the numerical value allocated so that the total amount for the year is the same as last year is displayed in the column of the unexpired month only for the row of the clicked item.

[0264] When the sales increase button 310 is clicked, the value for the same month of the previous year for each item is displayed in the unexpired month column for only the row of the clicked item, increased by the sales increase rate entered as the sales increase rate.

[0265] When the clear button 311 is clicked, the numerical value in the unelapsed months column is cleared only for the row of the clicked item. When the re-total button 312 is clicked, the simulation results are re-aggregated and the numerical value of the annual sales amount is displayed in the simulation numerical value column.

[0266] As the simulation runs, graphs of the current period's sales and previous period's sales are animated, both for the month and cumulatively. Among these simulation columns, a check mark in a square (□) column indicates that the simulation has been executed.

[0267] When the clear all button 304 is clicked, all the displayed subject names and values ​​are erased. In the column for "Previous Year Value," the sales figures for the previous term included in the accounting data for the previous term read from DB30 are displayed.

[0268] The simulation figures for the current period are displayed in the Simulation figures column. By displaying the figures for the previous and current periods in this way, the results of the simulation for the current period can be compared with those of the previous year.

[0269] The required sales amount based on [Cash After] will be displayed in the Required Sales Amount field. The required sales amount that was previously registered using the Cash After function will be displayed in the Required Sales Amount field. By displaying this required sales amount, the user of the user terminal 2 (such as a company employee) can check whether the result of the simulation for the current term meets the required sales amount determined by the cash AFTER function.

[0270] Next, the profit simulation will be described with reference to FIG. When the START button 298 on the simulation function list screen 290 shown in FIG. 29 is clicked, a "profit simulation" screen 320 shown in FIG. 32 is displayed.

[0271] When the screen 290 is switched to the screen 320, a simulation calculation of the profit amount is executed at the same time, and an animation display is started on the screen 320. The "single month" total sales, variable cost rate, total variable cost, total fixed cost, and operating profit columns on screen 320 are animated one line per month. At the same time, the "single month" graph is animated. Following the display of the single-month graph, the "cumulative" columns for total sales, variable cost ratio, total variable cost, total fixed cost, and operating profit are animated to show the figures one line per month. At the same time, the "cumulative" graph is animated.

[0272] The total sales figure is read from DB30 and displayed based on the simulated figure obtained during the sales breakdown simulation. The variable cost rate and total variable cost values ​​are read and displayed based on the simulated values ​​obtained during the variable cost simulation. The total fixed cost value is read from DB30 and displayed based on the simulated value obtained during the fixed cost simulation. The operating profit figure is calculated by subtracting the total variable costs and the total fixed costs from the total sales.

[0273] On this screen 320, when a sales simulation button 321 provided in the "Check 'Sales' Simulation" field is clicked, a sales breakdown simulation screen 300 is displayed, and the contents of the sales simulation can be modified from the displayed screen 300 to update the profit amount simulation.

[0274] When the variable cost simulation button 322 provided in the "Check 'Variable Cost' Simulation" field is clicked, a variable cost simulation screen (not shown) will be displayed, and the contents of the variable cost simulation can be modified from the displayed variable cost simulation screen to update the profit simulation.

[0275] When the fixed cost simulation button 323 provided in the "Check fixed cost" simulation column is clicked, a fixed cost simulation screen (not shown) will be displayed, and the contents of the fixed cost simulation can be modified from the displayed fixed cost simulation screen to update the profit amount simulation.

[0276] In the previous year's figures field of the screen 320, the previous term's operating profit figures included in the previous term's accounting data read from the DB30 are displayed. The numerical value of the simulated operating profit for the current term is displayed in the column of the simulation numerical value on the screen 320. This allows the user of the user terminal 2 (such as a person in charge at a company) to compare the results of the simulation for the current term with the results for the previous year and examine them.

[0277] The "Required profit amount from [Cash AFTER]" field on screen 320 displays the "Required pre-tax profit (operating profit)" value registered with the Cash AFTER function. The "Difference from [Cash AFTER]" field displays the difference between the simulation value and the required profit amount from [Cash AFTER]. This allows you to check whether the results of the current period's simulation meet the required profit amount determined by the CASH AFTER function.

[0278] By clicking a simulation pattern save button 324 and a read button 325 on the screen 320, up to 10 patterns of executed simulations can be saved and read to execute and display the simulations.

[0279] Moreover, the simulation can be finalized and registered as a business plan by clicking the registration button 326 on the screen 320. It is also possible to perform an automatic simulation periodically, or when there is some opportunity, such as when profits drop significantly. According to the registered simulation, the values ​​of "Debt to be repaid", "Years to repay debt", and "Repayment resources" in "According to simulation [Plan]" on screen 220 of FIG. 22 are updated.

[0280] In addition, the "Budget" figures and graphs on each page of the monthly financial statement budget-actual variance analysis function will be updated.

[0281] Next, a cash balance transition table showing a 365-day transition of cash deposit balance will be described with reference to Fig. 33 and Fig. 34. Fig. 33 is a diagram showing the screen of the cash balance transition table where animation has been started by pressing the START button. Fig. 34 is a diagram showing the "End of animation" screen of the cash balance transition table where animation has been displayed.

[0282] When, for example, an icon of a cash balance transition table on the common function selection screen 350 of FIG. 35 is clicked, a screen 330 of the cash balance transition table shown in FIG. 33 is displayed.

[0283] Screen 330 in FIG. 33 is a screen displayed by daily data aggregation section 65 and display control section 69, and displays an animated graph of daily cash deposit balance for 365 days.

[0284] The daily data aggregation unit 65 aggregates on a daily basis a group of numerical values ​​such as cash deposit balances of one or more financial institutions received daily from the user terminal 2 during the business activities, or a group of numerical values ​​such as cash deposit balances calculated from journal entries relating to cash and deposits in the accounting data of the previous and current periods, and outputs the aggregated daily cash deposit balances to the display control unit 69, which displays the aggregated daily cash deposit balances in chronological order for 365 days in the form of an animation.

[0285] During the course of business operations, data such as cash deposit balances of one or more financial institutions, or data such as cash deposit balances read from accounting data, is transmitted from the user terminal 2. The server 1 stores the data such as cash deposit balances received from the user terminal 2 in the DB 30.

[0286] The daily data aggregation unit 65 aggregates daily balances such as cash deposit balances from data such as the cash deposit balances of financial institutions stored in DB30, or from the accounting data of DB30, and outputs the aggregated daily balances to the display control unit 69, which then displays the numerical values ​​and bar graphs of the cash deposit balances aggregated daily in animation in the order of days (from June, the beginning of the period, to September, the elapsed month, in the order of June 1st, 2nd, 3rd, ..., September 29th, 30th, etc.). By setting the display period to one year, the cash deposit balance figures and bar graphs for up to 365 days can be animated.

[0287] Specifically, when the START button 331 on the screen 330 in FIG. 33 is clicked, the daily data aggregation unit 65 aggregates the cash deposit data read from the DB 30 and outputs it to the display control unit 69, thereby starting the animated display of numerical values ​​and bar graphs. At this time, first, a daily transition graph 332 of the cash deposit balance of the previous term, which is the subject of comparison and reference, is animated and displayed in chronological order from the beginning to the end of the term. Next, a daily trend graph 333 of the current term's cash deposit balance is animated in chronological order from the beginning of the term to the elapsed months. Screen 330 in Fig. 33 shows a state in which daily trend graph 332 of the previous term's cash deposit balance is animated from the beginning to the end of the term, and then daily trend graph 333 of the current term's cash deposit balance is animated from the beginning of the term.

[0288] The animation display progresses further from the state of screen 330 in FIG. 33 to the state shown in screen 330 in FIG. 34, in which the animation display of numerical values ​​and graphs has progressed to the end of September (the last day of the month in progress).

[0289] That is, a graph showing the daily change in the cash deposit balance for the current period is animated in chronological order, and the display progresses to the elapsed months.

[0290] The numerical values ​​are displayed in animation in each column provided at the bottom of screen 330 in FIG. Specifically, the bottom of screen 330 is provided with a column 334 for maximum cash increase, a column 335 for maximum cash decrease, a column 336 for surplus cash amount, and a column 337 for monthly cash safety margin, and in each column, the figures relating to the graph display period are displayed in animation so that they are updated sequentially as the graph progresses.

[0291] At that time, the daily data aggregation unit 65 calculates the maximum cash deposit increase amount per day during the display period and displays the numerical value in the maximum cash increase amount column 334, and calculates the maximum cash deposit decrease amount per day during the display period and displays the numerical value in the maximum cash decrease amount column 335.

[0292] Furthermore, the daily data aggregation unit 66 calculates the minimum cash deposit balance during the display period and displays this value in the surplus cash amount column 336, which also contains the text "Always have a balance during the period."

[0293] Furthermore, the daily data aggregation unit 66 calculates the monthly cash safety margin by dividing the surplus cash amount by the maximum cash decrease amount, and displays the calculated value in the monthly cash safety margin column 337, which contains the text "Safety level that will be fine no matter when the maximum payment comes."

[0294] If the monthly cash safety margin falls below 100%, it warns that there is a risk of a cash shortfall if payments are made ahead of time due to the timing of income and expenditure. The monthly cash safety margin is an indicator that all companies must pay attention to.

[0295] In addition, by clicking on the relevant part of the graph or on the date, a window (or a separate sheet, etc.) showing the details of the increase or decrease for that day will open. The details of the increase or decrease will be sorted by the largest cash increase or decrease for that day and displayed in monetary order.

[0296] Along with the detailed increase / decrease amounts, the counter account items and journal entry summaries are also displayed, and by classifying and displaying the cash flow into operating, investing, and financial cash flows, the reasons for the increase / decrease can be more clearly understood. If a large amount of data is accumulated about the increase / decrease in a company's cash, it is possible to use AI to analyze the reasons for the increase / decrease and automatically select display items such as details and explanations.

[0297] Furthermore, by using AI to grasp the trend of increases and decreases, it is possible to predict the trend of cash balance and perform future simulations. This makes it possible to perform variance analysis between budget and actual results and variance analysis with profit and loss regarding cash trends. By displaying a graph showing the daily balance trends of the loan in parallel, it becomes possible to confirm the funds available for repaying the loan and judge the difficulty of executing the repayment plan.

[0298] As with the cash balance trend table, for other balance sheet items, by creating a daily balance trend table, analyzing the reasons for increases or decreases, selecting items to display such as details and explanations, and running future simulations, it is possible to get a firm grasp of daily trend trends in balances.

[0299] Furthermore, by creating a daily trend chart of the amount incurred for each income statement item, analyzing the reasons for increases or decreases, selecting items to display such as details and explanations, and performing future simulations, it becomes possible to get a firm grasp of the daily trend of expenses incurred, and to re-identify a lot of information that is useful for management.

[0300] For example, while daily trend tables for sales, which is one of the profit and loss items, are widely used, analysis of daily trends for personnel expenses, utility costs, freight charges, vehicle costs, etc. is rarely carried out, and creating a daily trend table is effective in reaffirming daily trends (the effects of day of the week, weather, festivals, etc.) It will become possible to make strategic decisions based on objective (big) data, instead of the judgments that have traditionally been made based on the experience and intuition of managers and administrators.

[0301] In this way, the cash balance trend table display function first displays a graph showing the daily trends in the cash deposit balance for the previous period, allowing you to check the graph showing the daily trends in the cash deposit balance for the current period while comparing it with the previous period, making it easier to judge the current period's cash flow situation. In addition, by displaying each day in chronological order as an animation, the user can follow the progression of the graph and get an impressive grasp of the trends in increases and decreases in cash deposit balances over the course of a year.

[0302] Cash balance is one of the most important points to pay attention to when running a company. Even if profits are positive, if cash is negative, it can lead to a black-ink bankruptcy, with "accounts in hand but not enough money." Graphs and charts that only show the end-of-month balance are not useful information for managing cash flow. Cash increases and decreases every day, so even if there happens to be a balance at the end of each month, it cannot be used as management information to take measures in advance against the possibility of a cash shortfall during the month.

[0303] The cash balance trend table, which shows the 365-day trend in cash deposit balance, makes it possible to visualize and manage the trend in cash balance for 365 days a year, including during the month.

[0304] Next, the key indicator display function according to the business will be described with reference to Figs. 35 to 41. Fig. 35 is a diagram showing a common function selection screen (main menu screen) for the monthly financial statement budget performance variance analysis function. Fig. 36 is a diagram showing a key indicator selection screen (sub-menu screen) for the monthly financial statement budget performance variance analysis function. Fig. 37 is a diagram showing an animation screen "before animation starts" of the key indicator (selected operating profit margin on sales). Fig. 38 is a diagram showing an animation screen "after animation ends" of the key indicator (selected operating profit margin on sales). Fig. 39 is a diagram showing a key indicator (selected product-by-sales office color distribution analysis table) (after animation ends). Fig. 40 is a diagram showing a key indicator (selected product-by-sales office color distribution analysis table) (after animation ends). Fig. 41 is a diagram showing a screen of the key indicator (selected personnel sales graph).

[0305] The management indicators and graphs that should be paid attention to will vary depending on the characteristics of the industry in which the company belongs, as well as the size and situation of the company. Therefore, this key indicator display function presents useful key indicators to the user in the form of numbers and graphs, depending on the company's industry, strategy, and situation, which can be used as a guideline when recognizing variances in budget-actual variance analysis within the PDCA cycle and launching improvement activities.

[0306] A setting sheet for each company is stored in advance in the DB 30 of the server 1. The business type classification of the company is recorded in the setting sheet. The key indicator presentation unit 42 reads out the setting sheet for each company stored in the DB 30, and displays the key indicators corresponding to the characteristics of the relevant industry, which have been prepared in advance, in the form of numerical values ​​and graphs on the user terminal 2 of the corporate user, based on the industry classification recorded in the setting sheet.

[0307] The key indicator display operation will be described in detail below with reference to the drawings. When, for example, an icon of a key index on the common function selection screen 350 in FIG. 35 is clicked, a sub-menu screen 360 shown in FIG. 36 is displayed. A sub-menu screen 360 in FIG. 36 is provided with icons 361 to 363, such as a sales operating profit margin graph, color distribution analysis, man-hour sales, and the like. In addition, although not shown in the figure, in the case of a manufacturing company, since the amount of loss or defective product occurrence is directly linked to profits, icons are also provided for selecting key indicators such as loss / defect rate graphs that analyze the occurrence of losses and defective products. In other words, the function of this key indicator presentation unit 42 is to prepare in advance indicators that should be particularly emphasized and paid attention to according to the characteristics of the industry to which the company belongs, and further according to the size and situation of the company, determine the display flow (story) and select and display appropriate icons, and display the numerical values ​​and graphs of the key indicators as animation along the display flow (story).

[0308] For example, if a company is in the clothing retail business, a detailed analysis of profit margins and sales breakdowns can be very effective in formulating improvement activities. Therefore, a user of a clothing retail company can view the necessary key indicators by selecting icon 361 of a sales operating profit margin graph that analyzes the trends in profit margins displayed specifically for clothing retailers, or icon 362 of a color distribution analysis graph that performs analysis by product and by sales office, etc., from sub-menu screen 360 shown in Figure 36.

[0309] Specifically, when an icon 361 of the operating profit margin on sales graph on the sub-menu screen 360 in FIG. 36 is clicked on, the key indicator presenting section 42 displays the operating profit margin on sales graph.

[0310] The key indicator presentation unit 42 is triggered by a click on an icon 361 on a screen 360 in FIG. 36, and reads out necessary data (e.g., store cash register data and daily sales report data, etc.) from the accounting data for the individual company in DB30 for the previous and current terms, calculates the budgeted operating profit margin on sales for the current term, the actual results for the previous term, and the actual operating profit margin on sales for the current term, and displays a screen 370 for presenting a graph as shown in FIG. 37.

[0311] A screen 370 for presenting a graph in FIG. 37 is provided with a pull-down list 371 for selecting a key index to be presented, and a start button 373. The pull-down list 371 is provided with selection items for presenting not only the operating profit margin on sales but also more detailed operating profit margin on sales by person in charge, operating profit margin on sales by business division, etc. The contents of the pull-down list are prepared in advance so that necessary indicators can be confirmed according to the characteristics of the industry to which the company belongs, and further according to the size and situation of the company. A screen 370 in FIG. 37 shows a state in which, for example, an option item of the operating profit margin on sales has been selected from the pull-down list.

[0312] When start button 373 on screen 370 in Fig. 37 is clicked, the results and variance for this month, the variance from last year, and similarly the cumulative results and variance and variance from last year, all tallied by key indicator presentation unit 42, are displayed in sequence in an animated manner as shown in screen 370 in Fig. 38. Favorable variances are displayed against a blue background, and unfavorable variances against a red background. The cumulative totals are displayed in line with the intention of checking the current situation for a single month, while also knowing the overall trend for the current term. Regarding the budget, after the profit amount simulation is performed on screen 320 in FIG. 32, the budget is saved in DB 30 by clicking on the register button 326, so the key indicator presentation unit 42 reads out the necessary data from the planned figures saved in DB 30 and calculates the budget.

[0313] Next, the budget graph 375 and the previous period graph 376 are animated in sequence. Finally, the current period graph 377 is animated up to the current month.

[0314] By displaying the current period graph 377 in chronological order, month by month, in animation, on top of the previously displayed budget / previous period graphs 375 and 376, the progress of the graph 377 from month to month can be displayed with a strong appeal, and the tendency can be easily recognized while comparing and referring to the results of past months.

[0315] Furthermore, the degree of overlap between the previously displayed budget graph 375 and the previous term actual result graph 376 can be tracked month by month, and the deviation between the plan and the actual result and the tendency of the difference between the previous term actual result and the current term actual result can be understood in sequence as time passes.

[0316] A trend such as a graph 377 of actual results for the current term, which had been exceeding a graph 376 of actual results for the previous term, suddenly starting to fall below the graph 376 of actual results for the previous term from a certain month, can be tracked by eye from month to month, and information on the transition tendency over time can be obtained.

[0317] The animated graphs are displayed in a deliberate, sequential order, allowing you to get a better sense of the trends than you would get from a static graph. The screen in FIG. 38 shows the state in which a graph 377 of the current term's results up to the elapsed months has been displayed in sequence as an animation. The graphs 375 and 376 showing the previous term and the budget can be animated in parallel with the graph 377 showing the actual results for the current term.

[0318] In order to clearly recognize the difference between the budget and the actual results, it serves as the Check (evaluation) function in the PDCA cycle, and by clicking the "Go to business plan simulation" button 378, the screen for the business plan simulation function is displayed, where the simulation can be reviewed and the updated simulation graph can be confirmed. Since the simulation can be reviewed at any time, it is possible to derive quick and effective actions (improvement measures). Furthermore, if data on a sufficient number of companies has been accumulated, it will be possible to display numerical values ​​and graphs in comparison with data from other companies in the same industry.

[0319] Next, some examples of presenting other key indicators will be described. First, examples of presenting key indices for color distribution analysis will be described with reference to FIGS. When the color distribution analysis icon 362 selected and displayed for the clothing retail industry on the submenu screen 360 in Figure 36 is clicked on, the key indicator presentation unit 42 displays an animation of a color distribution analysis table 390 by product and by sales office shown in Figure 39 following the display flow (story). 39 includes a START (by store) button 391 and a START (by category) button 392. In the product-by-sales-office color distribution analysis table 390, the vertical axis represents product type and the horizontal axis represents the sales office.

[0320] When the START (by store) button 391 is clicked, the key indicator calculation unit 51 reads out the register data, daily sales report data, etc. from the DB 30, calculates the sales amount for each product, and outputs it to the display control unit 69, whereby the target achievement rate values ​​are animated in a rhythmic manner, one column at a time vertically, starting from the Nagoya sales office column in the color distribution analysis table 390 by product and sales office. Regarding the cash register data and daily sales report data, not only the total daily sales amount required for accounting entries but also detailed data by product, sales office, person in charge, etc. for each day are read out.

[0321] Furthermore, when the START (by category) button 392 in the color distribution analysis table 390 by product and by sales office in Figure 39 is clicked, the key indicator calculation unit 51 reads out data such as the register data and the daily sales report data, calculates the sales amount for each product, and outputs this to the display control unit 69, whereby the numerical values ​​for the target achievement rate are animated in a row-by-row manner in good rhythm in the columns for the men's slacks department, etc.

[0322] In this case, if the goal achievement rate is 100% or more, the sales amount will be displayed as "top" and the background color of each column (cell) will be displayed in blue, and if the goal achievement rate is between 90% and 100%, the sales amount will be displayed as "middle" and the background color of each column (cell) will be displayed in yellow. Also, if the goal achievement rate is less than 90%, the sales amount will be displayed as "bottom" and the background color of each column (cell) will be displayed in red.

[0323] The color distribution analysis table 390 by product and sales office in Figure 39 shows that for "men's slacks" and "men's sweaters," the values ​​are animated from the "Nagoya" sales office to the "Matsuyama" sales office, and then for "men's T-shirts," the values ​​are animated in sequence from the "Nagoya" sales office to the "Tokyo" sales office.

[0324] That is, in the color distribution analysis table 390 by product and by sales office in FIG. 39, when the START (by category) button 392 is clicked, an animation display is started in which numerical values ​​are displayed in the row direction in the columns (cells) of each item, and the display progresses halfway. The color distribution analysis table 390 by product and by sales office in FIG. 40 shows the state in which the animation display progresses and the entire display is completed.

[0325] In the case of this color distribution analysis table 390 by product and by sales office, clicking the START (by store) button 391 causes the numbers to be animated vertically, one column at a time, in a rhythmic sequence, and clicking the START (by category) button 392 causes the numbers to be animated horizontally, one row at a time, in a rhythmic sequence.

[0326] Next, an oval or arrow will be displayed on the section of the sales office or category that is of interest. When the START (store order) button 391 is used to display the sales offices vertically, one row at a time, the numerical value for the corresponding sales office and category is compared with the total numerical value for the corresponding sales offices, and if the numerical value is 50% or more higher, a circle is displayed. In other words, it emphasizes that the category is relatively good even within the relevant office. Conversely, if the value is 50% or more lower, an "arrow" is displayed. In other words, it emphasizes that the category is relatively poor even within the relevant "office."

[0327] When the numbers are displayed line by line in the order of categories using the START (category order) button 392, the number for the relevant office and category is compared with the total number for the relevant category, and an oval mark is displayed if the number is 50% or more higher. In other words, it emphasizes that the "office" in question is relatively good even within the "category". Conversely, if the value is 50% or more lower, an "arrow" is displayed. In other words, it emphasizes that the "office" in question is relatively poor even within the "category".

[0328] The color distribution analysis table 390 by product and by sales office in FIG. 40 shows a case where the data is displayed line by line in category order by operating the START (category order) button 392. In the color distribution analysis table 390 by product and sales office, for example, the total value for the "men's coats" category is 101.9%, but the value for the "Yokohama" sales office in the "men's coats" category is 173.2%, which is more than 50% higher, and is therefore highlighted with an oval.

[0329] Similarly, the figure for the "Fukuoka" office in the "men's coats" category is 154.9%, more than 50% higher, and is therefore highlighted with an oval. With regard to "men's coats," the company emphasizes that its "Yokohama" and "Fukuoka" sales offices are performing relatively well.

[0330] Conversely, the total figure for the "Women's Slacks" category is 86.2%, but the figure for the "Matsuyama" sales office in the "Women's Slacks" category is 42.7%, which is more than 50% lower, and is therefore highlighted with an arrow. This emphasizes that the "Matsuyama" sales office is struggling with relatively poor performance in the "Women's Slacks" category.

[0331] In this way, by displaying the color distribution analysis table 390 by product and by sales office as a key indicator according to the business of a clothing retail store, etc., in animation and sequentially displaying the numerical values ​​in order of store or category, the comparison between one's own store and other stores becomes clearer. Also, it becomes easier to understand the comparison between the category in which one is in charge and the category in which another person is in charge.

[0332] Next, a presentation example of the key indicator, sales per man-hour, will be described with reference to FIG. For example, the profit and loss of each sales office of a clothing retail company is likely to be greatly affected by the efficiency of employee rotation. A person in charge of this type of company would click on the icon 363 of the man-hour sales graph selected and displayed for the clothing retail industry on the submenu screen 360 in FIG. 36 to analyze labor efficiency.

[0333] When the man-hour sales amount icon 363 is clicked, the key indicator presenting unit 42 displays an animation of a man-hour sales amount graph screen 410 shown in FIG. 41 along with a display flow (story).

[0334] At this time, in the key indicator presentation unit 42, the key indicator calculation unit 51 reads the necessary data (this month's accounting data, time card data, etc.) from the DB 30, calculates the man-hour sales amount, and outputs it to the display control unit 69, which then sequentially displays an animation of the man-hour sales amount graph. Regarding time card data, not only the total number of hours worked per month by employee, which is necessary for payroll calculation, but also detailed data such as the number of hours worked each day by each employee will be read out.

[0335] Specifically, when the START button 411 provided on the screen 410 of the man-hour sales graph in Figure 41 is clicked, the key indicator presentation unit 42 starts animation display, and animates a line graph 412 of daily sales and a bar graph 413 of working hours on a day-by-day basis, and then animates a line graph 414 of man-hour sales (sales / working hours).

[0336] In this man-hour sales graph, when the line graph 414 of man-hour sales is displayed, for example, as "2nd day" and "3rd day," the man-hour sales value for "3rd day" is low (for example, less than 3,000 yen, which is the amount preset as the lower limit threshold), so a prepared speech bubble 415 is displayed.

[0337] Similarly, for the "8th", since the man-hour sales figure is high (for example, if it is above 4,500 yen, which is a figure (amount) that is set in advance as the upper threshold value), a different pre-prepared speech bubble 416 is displayed.

[0338] Note that the screen 410 of the man-hour sales graph in FIG. 41 shows a state in which the animation display progresses one day at a time in chronological order, with graphs and speech bubbles displayed as appropriate, until the display up to the elapsed day has been completed.

[0339] In this way, by using this example of a key indicator, the graphs are displayed in sequence, allowing you to see how productivity has changed over time in an impressive way. Since "speech bubbles" are displayed at appropriate times, you can recognize the causes of the displayed values ​​at each point in time.

[0340] In the above embodiment, as in the display example of the monthly profit and loss trend table in Figures 9 and 10, numerical animation is displayed along the flow of the profit and loss structure in which profit is calculated by deducting expenses from revenue and then calculating by adding and subtracting non-operating items and special items, and as in the display example of the STRAC table in Figures 11 and 12, numerical animation is displayed along the flow of the profit and loss structure in which gross profit is calculated by deducting variable costs from revenue and then calculating operating profit by deducting fixed costs. However, these display examples are merely examples, and various other methods of displaying numerical groups based on causal relationships are conceivable, and in any case it is sufficient to present the numerical groups in an order based on the causal relationships between each of the multiple numerical groups.

[0341] In addition, existing technology may be used for the function of the data acquisition unit that imports accounting data such as accounting software data, tax calculation software data, bank data, card company data, mail order company data, time card data, cash register data, and company-created data. In addition, data and forms may be obtained directly through cooperation with financial institutions, settlement companies, securities companies, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, and the like.

[0342] In the above embodiment, examples have been described in which a key indicator, the operating profit margin on sales, is animated in chronological order from the relationship between sales and operating profit as in Figs. 37 and 38, an example in which a color distribution in a table by product and by sales office is animated in the order of sales offices or product categories using the ratio of actual sales to the target as a key indicator as in Figs. 39 and 40, and an example in which a unique key indicator, sales per person-hour, is animated in chronological order from the relationship between sales and working hours as in Fig. 41, but other than these, key indicators may be derived by combining various information and animated in the order of calculation or explanation (story) flow. Also, the order of chronological order and explanation (story) flow may be combined to display the data in an order that makes it easy to understand the transition of the data. In other words, it is sufficient to present key indicators according to the business.

[0343] In the above embodiment, an example has been described in which key indicators are displayed, for example, in the man-hour sales trend graph 410 of FIG. 41, but the key indicators may also be displayed in the form of a table, and the table may be animated by changing the color of the cell into which a numerical value is inserted, for example.

[0344] In the above embodiment, an example was given in which a group of numerical values ​​was animated and displayed in the form of a graph or table in the order of, for example, January, February, March, etc. (order of time period). Other possible animations include images of turning paper pages, flip-book style displays, and animations such as videos. Although the animated graphs and tables were all displayed in two dimensions, they may be displayed three-dimensionally in a three-dimensional space such as a virtual reality space. Additionally, as the animation progresses, sound such as background music may be played to evoke a sense of story. That is, the present invention is not limited to a particular display environment, and may be applicable as long as it can display a group of numerical values ​​in an animation.

[0345] In the example screen of Fig. 41, the sales amount obtained for the entire business in a specified period and the working hours and sales amount per person-hour of all employees engaged in the business are displayed side by side (corresponding) on ​​the same screen in the sales amount per person-hour trend graph 410, but it is not essential to display both the sales amount and the working hours, and one of them may be displayed corresponding to the sales amount per person-hour. Also, the three line graphs may be displayed on separate screens. In other words, it is sufficient to display the sales amount per person-hour line graph 414 as the key indicator.

[0346] Furthermore, for example, the series of processes described above can be executed by hardware or software. In other words, the functional configuration in FIG. 3 is merely an example and is not particularly limited. That is, it is sufficient that the information processing system is provided with a function capable of executing the above-mentioned series of processes as a whole, and the type of functional block and database used to realize this function is not limited to the example of FIG. 3. The location of the functional block is also not limited to that of FIG. 3 and may be arbitrary. For example, the functional block and database of the server 2 may be transferred to the administrator terminal 3. Furthermore, one functional block and database may be configured as a single piece of hardware, a single piece of software, or a combination of both.

[0347] For example, when a series of processes is executed by software, a program constituting the software is installed in a computer or the like from a network or a recording medium. The computer may be a computer incorporated in dedicated hardware. The computer may also be a computer capable of executing various functions by installing various programs, such as a management server, a general-purpose smartphone, or a personal computer. Specifically, the computer may be, for example, a tablet, a television, a device that performs projection mapping, or an IoT device that is attached to a home appliance or a vehicle.

[0348] Furthermore, for example, a recording medium containing such a program may not only be constituted by a removable medium (not shown) that is distributed separately from the device main body in order to provide the program, but may also be a recording medium that is provided in a pre-installed state in the device main body.

[0349] In this specification, the steps of describing a program to be recorded on a recording medium include not only processes that are performed chronologically according to the order, but also processes that are not necessarily performed chronologically but are executed in parallel or individually. In addition, in this specification, the term "system" refers to an overall device that is composed of a plurality of devices, a plurality of means, etc.

[0350] That is, an information processing device to which the present invention is applied (for example, the server 1 in FIG. 3, etc.) A presentation means (e.g., the numerical group presentation unit 43 in FIG. 3 ) for presenting a plurality of numerical group in an order based on the causal relationship of each of the numerical group; Equipped with. By configuring an information processing device in this way (such as server 1 in Figure 3), organizing the flow of thought, and expressing the causal relationships between numbers and results in a narrative format, it becomes easier for corporate executives, for example, to set out the company's future activities and direction. The presentation means includes: A means for outputting a set of numerical values ​​relating to accounting processing as data on business processing in a company; a display control means for displaying the group of numerical values ​​in animation in the order of the causal relationships or in the order of periods attributable to the causal relationships; Equipped with. In this way, by displaying accounting-related numerical values ​​in the order of causal relationships in animation, it becomes possible to better understand the actual business operations of a company, for example, and to more easily set out the company's future business policies and directions. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) A budget and actual results calculation means (e.g., the budget and actual results calculation unit 61 in FIG. 3 ) for obtaining the group of numerical values ​​as a result of calculating the difference between the budget and actual results for each predetermined period (e.g., each month) in a business or the difference between the actual results for two periods (e.g., the difference between the current period and the previous period); a display control means (such as the display control unit 69 in FIG. 3) for displaying the group of numerical values ​​obtained by the budget actual result calculation means in the form of an animation graph or table in the order of a period such as month (such as June, July, August, etc.); Equipped with. This makes it possible to determine from the movements of graphs and tables how the difference between budget and actual results is changing each month, or how the current period's performance is doing compared to the previous period, enabling appropriate adjustments to be made to operations. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) A past cash calculation means (e.g., the past cash calculation unit 62 in FIG. 3 ) for calculating the cash increase / decrease amount for a given period (one year) in the past for a full year (one year) based on the accounting data for the past two periods (the previous period and the period before that, etc.) and setting the set of numerical values; a current term cash calculation means (e.g., the current term cash calculation unit 63 in FIG. 3 ) for calculating the required cash amount for each account item to achieve the designated target cash acquisition amount for the current term based on the past cash increase / decrease amount for each account item, and setting the calculated amount as the set of numerical values; a display control means (such as the display control unit 69 in FIG. 3 ) for displaying the designated numerical value group (cash increase / decrease amount) of the past cash increase / decrease amount for each account item or the target cash acquisition amount for the current period in the order of the account items (the order of items arranged vertically in the table) in animation; Equipped with. This allows you to see through the animation how much the figures will be at the end of the current fiscal year if things continue as they are, and how much adjustments you need to make to match past conditions, so you can make adjustments to your operations in the right direction. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) A business plan generating means (e.g., the business plan generating unit 65 in FIG. 3 ) for dividing a predetermined period (one year) into unit periods (one month) based on a business target amount (including, for example, a target sales amount, a target cash amount, etc.) to be achieved within the predetermined period (one year) and generating detailed data of a business plan divided into an elapsed period and an unelapsed period; display control means (e.g., the display control unit 69 in FIG. 3 ) for displaying, as animation, at least one of the data of the elapsed period and the data of the unexpired period among the data of the business plan generated by the business plan generating means in at least one of the order of the account items and the order of the period (in the order of January, February, March, ...); Equipped with. In this way, by dividing the business plan data for a specified period (one year) into unit periods (for example, months) and simulating at least one of the elapsed and unexpired periods, it is possible to formulate future business plans after devising business tactics to achieve the business as planned within the specified period. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) A calculation means (e.g., daily data calculation unit 65 in FIG. 3 ) for calculating a group of values, such as cash deposit balance, accounts receivable balance, borrowing balance, utility expenses, etc., for each unit period, including factors that vary during the business activities of the company in each unit period (each day); a display control means (e.g., the display control unit 69 in FIG. 3 ) for displaying the group of numerical values ​​calculated for each unit period (each day) by the calculation means in the order of the unit periods as an animation; Equipped with. This allows a group of numerical values ​​including variable factors (for example, cash deposit balance, accounts receivable balance, borrowing balance, utility bills, etc.) to be compiled for each unit period (daily), and an animated cash balance trend table showing the trends for a specified period, for example 365 days, can be displayed, making it possible to grasp the daily changes (trends) in the bank's cash deposit balance, accounts receivable balance, borrowing balance, utility bills, etc., and take measures such as increasing the bank's cash deposit balance or increasing the deposit balance at the financial institution from which the utility bills are withdrawn before a few days later when you run out of funds or your water service is cut off. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) a tax calculation means (e.g., the tax calculation unit 66 in FIG. 3 ) for obtaining the set of numerical values ​​as a result of calculating a predicted annual tax amount from accounting data such as profit amount and taxable income amount and tax data; a display control means (such as the display control unit 69 in FIG. 3) for displaying the group of numerical values ​​obtained by the tax calculation means in an animation in the order of items according to the flow of the basis for calculating the tax amount; Equipped with. This allows you to check your estimated annual tax amount while understanding the basis for calculating the tax amount, and you can also formulate your tax payment strategy for the current period by comparing it with the annual tax amount for the previous period. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) an annual amount calculation means (such as the transition calculation unit 67 in FIG. 3 ) for obtaining the group of numerical values ​​as a result of calculating an annual amount from accounting data such as monthly transition amounts of sales and profits for the period before the previous period, the previous period, and the current period; a display control means (e.g., the display control unit 69 in FIG. 3 ) for arranging the group of numerical values ​​obtained by the annual amount calculation means in the order of months on an annual graph and displaying an animation of a line graph extending in the horizontal direction; Equipped with. This allows you to visually see whether the figures are rising or falling each month by displaying the annual graph for each month, making it easy to see whether the figures are rising or falling each month, and allowing you to clearly see whether the company's management is doing well or not at any time during the period. Furthermore, since the degree of overlap with the simulation graph displayed earlier can be tracked month by month, the deviation between the plan and the actual results can be understood as time passes, enabling immediate improvement actions to be taken. The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3 ) A monthly transition calculation means (e.g., transition calculation unit 67 in FIG. 3 ) that reads data such as monthly transition amounts of expense items required for calculating the transition of expenses from the accounting data of the previous and current periods, calculates the previous period's figures, the current period's figures, and the difference amount to obtain a set of numerical values; a display control means (e.g., the display control unit 69 in FIG. 3 ) for arranging the numerical values ​​obtained by the monthly transition calculation means in the order of months on a cost transition graph and displaying the line graph in an animated manner so that the line graph extends in the horizontal direction; Equipped with. This allows you to display monthly figures in the order of budget, previous period, and actual results, and by displaying the differences, you can visually and impressively recognize the trends in expense occurrence. Furthermore, you can see how the graphs overlap with the previously displayed budget and previous period graphs, making it possible to make comparisons with the budget and previous period over time.

[0351] In addition, an information processing device to which the present invention is applied (for example, the server 1 in FIG. 3, etc.) The system further includes a second presentation means (such as the key indicator presentation unit 42 in FIG. 3) for presenting key indicators according to the business. By presenting key indicators according to the business in this way, the status of the business can be seen at a glance, making it easier to determine future business policies and directions. The second presentation means (for example, the key indicator presentation unit 42 in FIG. 3 ) A display control means (such as the display control unit 52 in FIG. 3 ) for displaying the key indicators in the form of a graph (such as the labor-hour sales trend graph 410 in FIG. 41 ) or a table; Equipped with. This makes it easier to understand the changes and trends of key indicators, making it easier to determine future business policies and directions. In other words, by displaying key indicators in graphs, charts, etc., it becomes possible to utilize them in management strategies. The display control means (for example, the display control unit 52 in FIG. 3 ) The key indicators are animated in chronological order or in the order of the flow of calculation (explanation) (for example, an animated graph 410 of sales per person (line graph, bar graph, etc.) in FIG. 41 is displayed). This makes the key indicators meaningful information rather than simply numerical values, and by presenting them, the key indicators can be taken seriously. The display control means (for example, the display control unit 52 in FIG. 3 ) The data from which the key indexes are calculated is displayed in correspondence with the key indexes. This makes it possible to understand the relationship between the data from which key indicators are calculated and the key indicators, making it easier to determine the direction for business improvement. Specifically, the display control unit 52 displays at least one of the sales amount obtained for the entire business in a specified period and the working hours of all employees engaged in the business, corresponding to the sales amount per unit time for each employee (e.g., sales amount per man-hour, etc.). In this way, by displaying the sales revenue obtained for the entire business, the working hours of all employees, and the sales revenue per unit time for each employee (such as sales revenue per person-hour) in correspondence with each other, it becomes possible to clearly understand the relationship between trends in sales revenue per person-hour and working hours and sales revenue as key indicators. For example, it is possible to identify operational issues, such as whether sales increased on days or months when employees worked more hours, or what tasks were most common on days when sales per man-hour were low. The second presentation means (for example, the key indicator presentation unit 42 in FIG. 3 ) The sales amount per unit time of one employee (for example, the line graph 414 of the sales amount per person-hour trend graph 410 in FIG. 41 and its value, etc.) is presented as the key indicator. By looking at the trend in sales per unit time per employee (for example, the value of line graph 414 in man-hour sales trend graph 410 in FIG. 41), it is possible to determine whether the work is generating sales commensurate with the labor force. The second presentation means (for example, the key indicator presentation unit 42 in FIG. 3 ) A calculation means (e.g., the key indicator calculation unit 51 in FIG. 4 ) for calculating the sales amount per unit time of one employee (e.g., the line graph 414 of the sales amount per person-hour trend graph 410 in FIG. 41 and its value, etc.) by dividing the sales amount (the value of the line graph 411) obtained as a whole business in a specified period by the working hours of all employees in the specified period (the value of the bar graph 412), Equipped with. In this way, by using the sales per unit time per employee calculated by dividing the sales generated for the entire business in a specified period (the value of line 411) by the working hours of all employees in the specified period (the value of bar graph 412) as the key indicator, it is possible to determine whether sales are appropriate for the labor force, and this information can be used to improve future operations, etc. Explanation of symbols

[0352] 1. Server, 2-a, 2-2b, 2-n: user terminal, N: network, 41 Data acquisition unit, 42 Key indicator presentation section, 43...Numerical value group presentation unit, 51...Key index calculation unit, 61. Budget and Performance Calculation Division, 62... Past cash calculation unit, 63 Current period cash calculation section, 64 Business Plan Generation Division, 65 Daily data collection section, 66 Tax calculation section, 67... Transition calculation section, 68...calculation section, 52, 69 Display control unit

Claims

1. A method for simulating accounting data for a specified accounting period (hereinafter referred to as a "simulation period"), A method for displaying accounting data, which is a numerical value related to an accounting, on a display device using an information processing device having a processor, comprising: The processor: The simulation period is divided into unit periods, and the accounting data is displayed for each unit period. displaying past accounting data for a period corresponding to the simulation period as simulation values ​​for each unit period; 23. An information processing method comprising:

2. A method for simulating accounting data for a specified accounting period (hereinafter referred to as a "simulation period"), A method for displaying accounting data, which is a numerical value related to an accounting, on a display device using an information processing device having a processor, comprising: A method for dividing the simulation period into unit periods, dividing the simulation period into an "elapsed period" that has already elapsed and an "unexpired period" that has not yet elapsed, and displaying the accounting data for each unit period, comprising: (a) a processor reading accounting data for the previous period from an information storage means; (b) displaying, by the processor, accounting data for a period corresponding to the unexpired period, among the accounting data for the previous period, as initial simulation values ​​for the unexpired period, for each unit period of the unexpired period; 13. An information processing method comprising:

3. Furthermore, (c) reading, by the processor, accounting data for a period that has already elapsed from the information storage means; (d) displaying the read accounting data for the elapsed period by unit period of the elapsed period as an actual value for the elapsed period by the processor; 3. The information processing method according to claim 2, further comprising:

4. An information processing method as described in claim 2, characterized in that the initial simulation numerical values ​​displayed in step (b) are displayed in a changeable manner in response to user operation.

5. The information processing method according to claim 3, further comprising a step of displaying a graph representing the accounting data displayed in step (b) and step (d).

6. In the step (b), the accounting data to be displayed is displayed for each sub-account, In the step (d), the accounting data to be displayed is displayed for each sub-item.

4. The information processing method according to claim 3.

7. In the step (b), the accounting data to be displayed is displayed by department, In the step (d), the accounting data to be displayed is displayed for each department.

4. The information processing method according to claim 3.

8. In response to a user operation, a processor: The initial simulation figures for the unexpired period are reallocated to each unit period so that the annual total of the accounting data for the simulation period is equal to the annual total of the accounting data for the previous period; The simulation figures after the reallocation are displayed for each unit period as adjusted simulation figures for the unexpired period.

4. The information processing method according to claim 3.

9. The information processing method according to claim 8, further comprising a step of displaying a graph representing the actual value and the adjusted simulation numerical value.

10. In response to a user operation, a processor: The initial simulation figures for the unexpired period are changed to figures that are increased by a specified rate compared to the amounts in the accounting data for the same month of the previous year.

4. The information processing method according to claim 3.

11. The information processing method according to claim 10, further comprising the step of displaying a graph representing the actual results and the adjusted simulation values.

12. An information processing method as described in any one of claims 2 to 11, characterized in that the accounting data, which is a numerical value related to accounting, is any one of sales, variable costs, fixed costs, and profit amounts.

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