Management diagnosis system for agricultural company

Abstract

To provide a management diagnosis system for an agricultural company, which effectively evaluates an incentive for an employee as an added value.SOLUTION: The management diagnosis system comprises: first financial data read means which individually reads out labor costs, directors' compensation, and an ordinary profit as independent account titles from financial data storage means storing therein financial data of an agricultural company; added value calculation means which calculates an added value as management accounting data on the basis of the labor costs, the directors' compensation, and the ordinary profit read by the first financial data read means; second financial data read means which reads prescribed profit and loss data from the financial data storage means; and numerical simulation means which inputs the added value calculated by the added value calculation means and the profit and loss data read by the second financial data read means to perform numerical simulation for maximizing the added value calculated by the added value calculation means. Management index data appropriate for management improvement of the agricultural company is created on the basis of numerical simulation data obtained by the numerical simulation means.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The invention of this application relates to the configuration of a management diagnosis system for agricultural enterprises based on management accounting.

Background Art

[0002] Among the business conditions of enterprises, as a means of quantitatively representing the financial situation, financial statements (balance sheets), such as balance sheets, income statements, and cash flow statements, prepared in accordance with accounting principles, are generally used. However, in order to accurately represent the business conditions of enterprises, financial statements alone are not sufficient, and recently, various other management indicators have also been used.

[0003] One of them is the added value index that represents how much added value is created by the business activities of the enterprise, and it is used when measuring productivity in financial analysis. An enterprise adds value to the materials and parts purchased from outside, and sells that part of the value to generate profits. This part of the value is the added value. Added value represents the newly added value to production goods and sales goods using labor means. Of course, value created by methods that cannot be realized by other companies, such as obtaining products through unique routes or developing products using special technologies, is also added value. Although the mode of adding added value varies depending on the business form of the enterprise, in any case, it is undoubtedly the newly added value to production goods and sales goods using labor means.

[0004] And because such added value indicators require arithmetic processing different from conventional financial statements, computer systems and arithmetic methods for calculating added value from various perspectives have been proposed (see, for example, the invention of Patent Document 1).

[0005] The invention of Patent Document 1 aims to calculate the cash flow added value (CVA) based on cash basis from the perspectives of emphasizing shareholder value and cash flow management in listed companies, and use it for financial analysis of enterprises. For example, it includes financial data acquisition means for acquiring financial data including operating income and expenditure, cash flow added value data calculation means for calculating cash flow added value data by subtracting the cost of capital from the operating income and expenditure data acquired by the financial data acquisition means, cash flow added value data output means for outputting the cash flow added value data calculated by the cash flow added value data calculation means, and control means for controlling each of these means.

[0006] This invention conducts business evaluation and diagnosis of an enterprise based on the cash flow added value obtained by subtracting the cost of capital from the operating income and expenditure, considering the operating income and expenditure based on cash basis as the actual profit - earning ability of the enterprise. With such a configuration, it becomes possible to judge the productivity and profit - earning ability of an enterprise based on the actual expenditures and revenues that have occurred. Therefore, compared with the conventional economic value evaluation system (EVA: EVA is a registered trademark of Stan Stuart) that simply subtracts the cost of capital from the operating profit, more accurate financial analysis becomes possible.

[0007] That is, in the case of the conventional economic value evaluation system (EVA) that subtracts the cost of capital from the operating profit, since profit is calculated on an accrual basis, profits that have not actually occurred are also calculated as operating profit and cannot represent the correct profit - earning ability. However, with the configuration of this invention, such problems can be solved.

Prior Art Documents

Patent Documents

[0008]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0009] However, while stating that financial statements alone are not sufficient to accurately represent a company's business situation, the invention of Patent Document 1 above is still an added value evaluation as part of financial accounting. Even if it is characterized by performing financial analysis using cash flow added value as the added value, it is ultimately only configured as a means of providing information targeted at shareholders of listed companies. Therefore, it cannot be a management tool for small and medium-sized enterprises where managers and employees jointly work on business improvement.

[0010] On the other hand, recently, different from the general companies as described above, agricultural policies have been planned to incorporate small-scale farmers, who have been continuously regarded as small and fragmented, into agricultural corporations (agricultural enterprises) and develop them into upper-layer farmers. In this policy, agricultural corporations regarded as upper-layer farmers (hereinafter referred to as agricultural enterprises) are assumed to be, for example, agricultural enterprises with a sales revenue of 100 million yen and an ordinary profit of 10 million yen or more from the sales of agricultural products. In terms of management indicators, it means an agricultural enterprise where the relationship of sales revenue ordinary profit rate: capital turnover rate: total capital ordinary profit rate is 10:1:10.

[0011] In order to cultivate such upper-layer farmers (especially highly profitable agricultural enterprises among agricultural enterprises), it is necessary to increase sales revenue and ordinary profit as much as possible. Here, what effectively contributes to the improvement of sales revenue and ordinary profit is the employees' motivation to achieve goals (work motivation) of the employees involved in the production activities in the enterprise. The basic incentive to enhance the employees' motivation to achieve goals is to increase the wage per employee.

[0012] If a system is established where wages increase if one makes efforts, the motivation to achieve goals will increase, and employees will spontaneously think about how to improve productivity and act accordingly. Also, cooperation with the manager will be generated, and employees will work together with the manager to strive for business improvement. And that will lead to an increase in sales revenue and ordinary profit.

[0013] In this sense, in order to improve the management of agricultural enterprises, it is necessary to introduce management accounting rather than financial accounting centered on the above-mentioned profit and loss calculation. Moreover, it is important to calculate the added value centered on personnel costs, including not only operating profit but also employees' wages (labor costs) and executives' compensation (officer compensation). As described above, the added value that measures productivity in financial accounting and financial analysis represents the newly added economic value using labor means, but even so, a very simple subtraction method of simply subtracting the value of external purchases from sales revenue is adopted.

[0014] If such a way of thinking is adopted, the improvement of productivity and cost reduction due to the efforts of employees accumulated in the production process, the improvement of productivity and cost reduction as a result of the joint efforts of employees and executives to improve management, and the accumulation of value (internal retention) due to their synergistic effects cannot be specifically evaluated and cannot contribute to appropriate management improvement.

[0015] In particular, agricultural products in agricultural enterprises cover multiple types. When producing these multiple products, not only the overall profit and loss statement should be shown, but it must also be decomposed for each individual item produced, and the cost calculation for each individual item must be carried out. That is, it is important for employees and executives to commonly recognize and be aware of how much each of these individual items is sold for and how much it is produced at the production site. For this reason as well, it is necessary to set a new added value concept in management accounting.

[0016] Financial statements are assembled based on the process of clarifying the business performance of the entire enterprise over a certain period and the financial status at a certain point in time. The above-mentioned cost calculation for each individual production item is not required. Therefore, even if added value is considered on the premise of financial statements as seen in the invention of Patent Document 1 above, it does not effectively contribute to the management improvement of agricultural enterprises targeted by the invention of the present application.

[0017] In the above sense, the added value in management accounting suitable for improving the management of agricultural enterprises should include, in addition to ordinary profit (current profit), at least the wages of employees (labor costs) and the remuneration of managers (remuneration of officers), and it is necessary to improve management by using the added value calculated by summing these as a strategic variable.

[0018] Based on such a concept, the present invention takes the sum of the ordinary profit (current profit), the wages of employees (hereinafter simply referred to as labor costs), and the remuneration of managers (hereinafter simply referred to as officer remuneration) as the added value as an index for management improvement, and conducts a management diagnosis with this added value as the axis, aiming to provide a management diagnosis system for agricultural enterprises using management accounting.

Means for Solving the Problem

[0019] In order to solve the above problems, the management diagnosis system for agricultural enterprises according to the present invention is configured to include means for solving problems corresponding to the configurations of the inventions of Claims 1 to 4 as follows.

[0020] (1) Means for Solving Problems Corresponding to the Configuration of the Invention of Claim 1 The means for solving the problems corresponding to the configuration of the invention of claim 1 include: a financial data storage means for storing various financial data of the agricultural enterprise to be diagnosed; a first financial data reading means for separately reading out labor costs, officer remuneration, and ordinary profit as independent accounting items from the financial data storage means; an added value calculation means for calculating the added value as management accounting data based on the labor costs, officer remuneration, and ordinary profit read by the first financial data reading means; a second financial data reading means for reading out profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating profit and loss from the financial data storage means; a numerical simulation means for inputting the added value calculated by the added value calculation means and the profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating profit and loss read by the second financial data reading means, and performing a predetermined numerical simulation to maximize the added value calculated by the added value calculation means; a management index data creation means for inputting the numerical simulation data by the numerical simulation means and creating predetermined management index data suitable for improving the management of the agricultural enterprise to be diagnosed; a display means for displaying the management index data output from the management index data creation means; and a control means for controlling each of the financial data storage means, the first financial data reading means, the added value calculation means, the second financial data reading means, the numerical simulation means, the management index data creation means, and the display means based on a predetermined control program.

[0021] If we only measure the productivity of an enterprise, it is also possible to regard the sum of officer remuneration and ordinary profit based on the profit and loss statement of the financial statements as the added value.

[0022] However, if we regard the sum of officer remuneration and ordinary profit as the added value, the improvement in productivity and cost reduction due to the efforts of employees accumulated in the above-mentioned production process, the improvement in productivity and cost reduction as a result of the joint efforts of employees and managers to improve management, and the accumulation of value (internal retention) due to their synergistic effects cannot be specifically evaluated, and thus it cannot contribute to appropriate management improvement.

[0023] Therefore, in the problem-solving means corresponding to the configuration of the invention of claim 1, as described above, there are provided a financial data storage means for storing various financial data of the agricultural enterprise to be diagnosed, a first financial data reading means for separately reading labor costs, officer remuneration, and ordinary profit as independent ledger items from the financial data storage means, and an added value calculation means for calculating the added value as management accounting data based on the labor costs, officer remuneration, and ordinary profit read by the first financial data reading means. First, the first financial data reading means separately reads labor costs, officer remuneration, and ordinary profit as independent ledger items from the financial data storage means (the profit and loss statement part) storing various financial data of the agricultural enterprise to be diagnosed. Then, each of these labor costs, officer remuneration, and ordinary profit is input into the added value calculation means, and added value data as management accounting data is calculated by summing up these labor costs, officer remuneration, and ordinary profit.

[0024] The profit and loss statement in management accounting formed thereby is basically configured to correspond to the profit and loss statement in the financial statements. However, as a result of the above, labor costs and officer remuneration are not included in the recorded fixed costs, and labor costs and officer remuneration are only in the form of a new profit and loss with added value components accounted for.

[0025] And in the problem-solving means corresponding to the configuration of the invention of claim 1, in addition to the above configuration, there are further provided a second financial data reading means for reading profit and loss data necessary for profit and loss judgment, such as sales, variable costs, fixed costs, operating profit, and non-operating profit and loss, from the financial data storage means, a numerical simulation means for inputting the added value calculated by the added value calculation means and the profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating profit and loss read by the second financial data reading means and performing a predetermined numerical simulation to maximize the added value calculated by the added value calculation means, a management index data creation means for inputting the numerical simulation data by the numerical simulation means and creating predetermined management index data suitable for improving the management of the agricultural enterprise to be diagnosed, and a display means for displaying the management index data output from the management index data creation means.

[0026] Then, by the numerical simulation means, a predetermined numerical simulation is performed to maximize the added value calculated by the added value calculation means. The numerical simulation by the numerical simulation means to maximize the added value calculated by the added value calculation means inputs the added value calculated by the added value calculation means and the profit and loss data such as sales, variable costs, fixed costs, operating profit, non-operating profit and loss read by the second financial data reading means, and while changing the numerical values of the profit and loss data such as sales, variable costs, fixed costs, operating profit, non-operating profit and loss, it is performed by a method of finding the profit and loss conditions under which the added value calculated by the added value calculation means is maximized.

[0027] This numerical simulation method has a plurality of types that are programmed in advance, and the simulation program is stored, for example, in a program storage means attached to or built into the numerical simulation means. And they are selected and used according to the purpose.

[0028] Of course, this simulation program may also be stored in a server on the cloud in a cloud accounting system, and in that case, it can be easily executed by accessing through the browser of the client PC.

[0029] The numerical simulation data by the numerical simulation means is input into an operating index data creation means for creating predetermined operating index data suitable for improving the management of the agricultural enterprise to be diagnosed, and is formed into predetermined operating index data. This operating index data is input into, for example, an operating index data display means having a dashboard function, and is displayed in an easy-to-understand form such as not only numerical values and tables but also graphs and charts.

[0030] As described above, in the problem-solving means corresponding to the invention of claim 1, a predetermined numerical simulation is performed while comparing added value centered on personnel costs, which is obtained by adding labor costs, which are the wages of employees, to officer remuneration and ordinary profit, with actual profit and loss data as strategic variables for business improvement, and business improvement data suitable for agricultural enterprises is created.

[0031] In this way, by performing numerical simulations specialized in added value centered on labor costs and officer remuneration to create various business indicator data, it is possible to improve the motivation of employees involved in production activities (labor motivation) to achieve their goals. It is possible to specifically evaluate the improvement in productivity and cost reduction due to the efforts of employees accumulated in the production process, the improvement in productivity and cost reduction as a result of the joint efforts of employees and management to improve business operations, and the accumulation of value (internal retention) due to their synergistic effects, enabling appropriate business improvement with a large growth potential.

[0032] (2) Problem-solving means corresponding to the invention of claim 2 The problem-solving means corresponding to the invention of claim 2 is configured such that, in the configuration of the problem-solving means corresponding to the invention of claim 1 above, the numerical simulation means has a numerical simulation function per unit of product.

[0033] In agricultural enterprises, there are multiple types of products. When producing these multiple products, not only a profit and loss statement for the entire multiple products needs to be shown, but also the multiple products need to be broken down item by item, and the cost calculation for each individual item needs to be carried out. That is, it is important for employees and management to commonly recognize and become aware at the production site how much to increase the production volume of these individual items, how much to sell these individual items, and how much to produce them.

[0034] Therefore, in the problem-solving means corresponding to the configuration of the invention of claim 2, the numerical simulation means for performing a predetermined numerical simulation to maximize the added value using the added value calculated by the added value calculation means has a numerical simulation function in terms of production units. For a plurality of products produced by the agricultural enterprise, it is decomposed item by item and the cost calculation for each item is performed, so that it is possible to clarify how much to increase the production volume of each item, at what price to sell each item, and at what cost to produce them.

[0035] Previously, cost calculations in terms of products and production departments were difficult to make journal entries for, but recently, automated journal entry software has become more abundant, and using this, cost calculations for individual products can also be performed relatively easily.

[0036] In this way, when cost calculations in terms of products and production departments are properly performed, more effective management improvement becomes possible even for agricultural enterprises.

[0037] (3) Problem-solving means corresponding to the configuration of the invention of claim 3 The problem-solving means corresponding to the configuration of the invention of claim 3 is such that, in the configuration of the problem-solving means corresponding to the configuration of the invention of claim 1 or claim 2, the numerical simulation means is configured to have a numerical simulation function on an annual basis.

[0038] As described above, by performing numerical simulations specialized in added value including labor costs and executive compensation to create various management indicator data, it is possible to improve the motivation of employees involved in production activities (labor motivation) to achieve goals. It is possible to specifically evaluate the improvement of productivity and cost reduction due to the efforts of employees accumulated in the production process, the improvement of productivity and cost reduction as a result of the joint efforts of employees and managers to improve management, and the accumulation of value (internal retention) due to their synergistic effects, enabling appropriate management improvement.

[0039] Therefore, it is necessary to predict what results will be brought about later by the improvement in productivity and cost reduction due to the efforts of employees accumulated in such a production process, and the improvement in productivity and cost reduction as a result of the joint efforts of employees and managers to improve management.

[0040] Therefore, in the problem-solving means corresponding to the configuration of the invention of claim 3, the numerical simulation means that performs a predetermined numerical simulation to maximize the added value with the added value calculated by the added value calculation means as a variable can provide numerical prediction data for a plurality of years.

[0041] (4) Problem-solving means corresponding to the configuration of the invention of claim 4 The problem-solving means corresponding to the configuration of the invention of claim 4 is configured such that, in the configuration of the problem-solving means corresponding to the configuration of the invention of the above claim Of item 3 the numerical simulation means is provided with a function of comparing and verifying numerical simulation data over a plurality of years.

[0042] The numerical prediction data for a plurality of years must be verified, and if it has not been realized, it is necessary to find out where and why there are reasons for non-realization.

[0043] For example, if the cost calculation for each individual item is continued, verification work can be carried out by comparing it between years, and the direction of improvement can be seen. In that case, it is necessary to confirm what values are taken by the variable costs (excluding labor costs and officer remuneration) and fixed costs, and what value the remaining added value has, with the increase in sales as the source.

[0044] In addition, in agriculture, since subsidies play a major role, it is also necessary to confirm what value the ordinary profit obtained by adding non-operating profit to the operating profit has. And based on these, the focus is on how the added value is distributed. From this, if it is appropriately distributed to labor costs, officer remuneration, etc. and the ordinary profit, it means that the virtuous cycle shown in the medium-term plan has been realized.

[0045] If not realized, change the conditions and perform the simulation again on an annual basis.

Advantages of the Invention

[0046] As a result, according to the present invention, it is possible to provide a management diagnosis system effective for improving management in agricultural enterprises that takes advantage of the characteristics of management accounting, and it can also effectively contribute to agricultural policies for cultivating upper-level farmers.

Brief Description of the Drawings

[0047]

Figure 1

Figure 2

Embodiments for Carrying Out the Invention

[0048] Hereinafter, with reference to the attached FIGS. 1 to 2, specific embodiments for implementing the management diagnosis system for agricultural enterprises based on management accounting of the present invention will be described in detail.

[0049] First, FIG. 1 shows the basic configuration of the entire management diagnosis system for agricultural enterprises based on management accounting according to an embodiment of the present invention.

[0050] In Fig. 1, 1 is a financial data storage means for storing various financial data of the agricultural enterprise to be diagnosed, such as financial statement data (balance sheet data) such as balance sheets, income statements, cash flow statements, etc. and other data, 2 is a first financial data reading means for separately reading out labor costs, officer remuneration, and ordinary profit in the income statement from the financial data storage means 1 as independent ledger accounts, 3 is an added value calculation means for calculating a predetermined added value as management accounting data based on the labor costs, officer remuneration, and ordinary profit in the income statement read out by the first financial data reading means 2, 4 is a second financial data reading means for reading out sales, variable costs, fixed costs, operating profit, non-operating income and expenses, etc. in the income statement from the financial data storage means 1, 5 is an input of the added value calculated by the added value calculation means 3 and sales, variable costs, fixed costs, operating profit, non-operating income and expenses, etc. in the income statement read out by the second financial data reading means 4, and performs a predetermined numerical simulation with the added value calculated by the added value calculation means 3 as a variable, 6 is an input of the numerical simulation data by the numerical simulation means 5, and creates predetermined management index data suitable for improving the management of the agricultural enterprise to be diagnosed, 7 is a display means for specifically displaying the content of the management index data created by the management index data creating means 6, and 8 is a control means for controlling each of the financial data storage means 1, the first financial data reading means 2, the added value calculation means 3, the second financial data reading means 4, the numerical simulation means 5, the management index data creating means 6, and the display means 7 based on a predetermined control program.

[0051] The financial data storage means 1 is composed of a large-capacity storage means (recording means) capable of digitally storing (recording) and reading out data by a computer, such as an optical disk, a magnetic disk, an R / W device, etc., and various financial data generated along with the execution of the business in the agricultural enterprise are database-ized and stored for each predetermined ledger account.

[0052] The financial data stored here includes all kinds of financial data that can be used to create financial statements of the agricultural enterprise, such as balance sheets, income statements, cash flow statements, etc. When registering these financial data, individual financial data can be input separately from the user's PC9 using the financial data storage means 1 as the storage means. Or, existing financial data stored in the financial data storage means of other financial and accounting systems (including the accounting database of the Web server in cloud accounting) that are pre-configured as balance sheets, income statements, and cash flow statements can be input and registered in a shifted form. Or, the financial data storage means of those other financial and accounting systems (including the accounting database of the Web server in cloud accounting) itself can be used as the financial data storage means 1.

[0053] In the case of the financial data storage means 1 according to the embodiment of the present invention, the storage means is configured as, for example, a data silo. In addition to the financial data storage unit, it is provided with independent storage units such as a meteorological data storage unit, a geographical data storage unit, a human data storage unit, a statistical data storage unit, etc., and each of these data is stored independently.

[0054] Next, the first financial data reading means 2 independently reads three data items, namely labor costs, officer remuneration, and ordinary profit, from the income statement among the various financial data stored in the financial data storage means 1 and inputs them to the added value calculation means 3. The added value calculation means 3 is configured to have an addition function, sums up the input data items (amounts) of labor costs, officer remuneration, and ordinary profit, and calculates the total amount as the added value.

[0055] That is, in the business diagnosis system for agricultural enterprises according to the embodiment of the present invention, in financial accounting (income statement), labor costs and officer remuneration (personnel costs) that are lump-sum processed as costs (fixed costs) are independently extracted, and operating profit is added to these labor costs and officer remuneration to calculate the added value in management accounting that indicates the productivity and profit acquisition ability of the agricultural enterprise. This is a major feature in the configuration of the business diagnosis system for agricultural enterprises according to the embodiment of the present invention.

[0056] In the income statement in financial accounting, the concept that the final profit of business activities is what remains after subtracting all expenses is adopted. Therefore, in a business improvement system using financial accounting, in order to maximize the final net profit for the current period, the conclusion is that all costs, including the personnel costs leading to it, should be reduced. In this case, the goal achievement motivation (labor motivation) of employees involved in production activities is not evaluated at all, and improvements in productivity and cost reduction due to the efforts of employees accumulated in the production process, productivity improvements and cost reductions as a result of the joint efforts of employees and managers in business improvement, improvements in sales due to their synergistic effects, and accumulation of value (retained earnings within the company) are not reflected in business improvement at all. This is the drawback of business diagnosis based on financial accounting and financial analysis and the reason why it does not contribute to effective business improvement.

[0057] Therefore, to improve this situation, in the business diagnosis system (management accounting system) for agricultural enterprises according to the embodiment of the present invention, as shown in the following income calculation items, in normal financial accounting (income statement), labor costs and officer remuneration (personnel costs) that are lump-sum processed as costs (fixed costs) are each extracted as independent income calculation items, and the sum of adding operating profit to these labor costs and officer remuneration is accounted for as added value. As a result, the fixed costs in the following income calculation items are not the normal fixed costs including labor costs and officer remuneration, but are replaced by a new fixed cost concept that does not include labor costs and officer remuneration.

[0058] <Income Calculation Items in Management Accounting According to the Embodiment of the Present Invention> Sales XXX Variable costs XXX Fixed costs XXX Labor costs XXX Executive compensation XXX Operating profit XXX Non-operating income and expenses XXX Ordinary profit XXX Added value XXX And, for the purpose of maximizing the added value obtained by adding the ordinary profit to the labor costs and executive compensation, specific numerical simulations are performed for business improvement (business improvement for improving productivity and corporate profit acquisition ability) as described below.

[0059] That is, the added value calculated by adding the ordinary profit to the labor costs and executive compensation by the above added value calculation means 3 is input into the numerical simulation means 5 for performing a predetermined numerical simulation using the added value as a variable. The numerical simulation means 5 that has input the added value from the above added value calculation means 3 performs a predetermined numerical simulation for maximizing the added value using the added value calculated by adding the ordinary profit to the labor costs and executive compensation as a variable (parameter).

[0060] The numerical simulation for maximizing the added value calculated by adding the ordinary profit to the labor costs and executive compensation is performed by inputting the added value calculated by the above added value calculation means and the profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating income and expenses read by the above second financial data reading means, and finding the profit and loss conditions under which the added value calculated by the above added value calculation means is maximized while changing the numerical values of the profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating income and expenses.

[0061] The numerical simulation method performed by the numerical simulation means 5 is pre-programmed, and the numerical simulation program is stored in the program storage means 10 attached to (or built-in) the numerical simulation means 5. In the case of the embodiment of the present invention, there are several types of numerical simulation programs suitable for improving the management of agricultural enterprises as described later, and they are used separately as needed.

[0062] Of course, this simulation program may be stored in a server on the cloud in a cloud accounting system. In that case, it can be easily executed by accessing through the browser of the client PC.

[0063] Then, the numerical simulation data by the numerical simulation means 5 is input into the management index data creation means 6 for creating predetermined management index data suitable for improving the management of the agricultural enterprise to be diagnosed, and is formed into predetermined management index data. This management index data is input into, for example, the management index data display means 7 having a dashboard function, and is displayed in an easy-to-understand form such as not only numbers and tables but also graphs and charts.

[0064] Each of the above financial data storage means 1, first financial data reading means 2, added value calculation means 3, second financial data reading means 4, numerical simulation means 5, management index data creation means 6, and display means 7 configured as described above is integrally controlled by the control means 8 based on a predetermined control program, so that appropriate management diagnosis is performed.

[0065] In the case of the embodiment of the present invention, as the numerical simulation programs stored in the program storage means 10 of the numerical simulation means 5, for example, there are the following numerical simulation programs (1) to (3). Each of them is used alone and in a related manner to each other to exhibit an effective numerical simulation function.

[0066] (1) Numerical simulation function performed on a product unit Previously, accounting firms created balance sheets and income statements in accordance with accounting principles to conduct the final accounts of agricultural enterprises. However, these are only for the entire products produced by the agricultural enterprise in question.

[0067] In actual agricultural enterprises, there are multiple types of products. When producing these multiple products, not only showing the income statement of the entire multiple products but also decomposing the multiple products item by item and implementing cost calculations for each individual item are necessary for business improvement. That is, for truly effective business improvement, it is important for employees and managers to commonly recognize and be aware of at the production site how much to increase the production volume of these individual items, and at what price to sell them and at what cost to produce them.

[0068] Therefore, in the business diagnosis system for agricultural enterprises based on management accounting according to the embodiment of the present invention, in the program storage means 10 of the numerical simulation means 5 that performs the above numerical simulation, using the added value calculated by the above added value calculation means 3 as a variable, the program data of the numerical simulation program for performing numerical simulation in units of the products of the agricultural enterprise is stored. When a selection to execute the numerical simulation program in units of the products is made from the user's PC9, correspondingly, the numerical simulation means 5 performs numerical simulation in units of the products of the agricultural enterprise.

[0069] That is, in this case, the above numerical simulation means 5 performs numerical simulation for a plurality of products produced by the agricultural enterprise, decomposing them item by item and performing cost calculations for each individual item, and clarifying how much to increase the production volume of each individual item, and at what price to sell each individual item and at what cost to produce them so as to maximize the above added value.

[0070] Previously, cost calculations for products and production departments were time-consuming in terms of journal entries. However, recently, automated journal entry software has become more prevalent, and using this software makes it relatively easy to calculate the costs of individual products.

[0071] The simulation at the product unit level here is to explore the direction of management improvement in the next period based on the above-mentioned added value concept and the results of cost calculations for individual production items. As a conclusion, there are two ways to improve. One is to increase the production volume (kg). In this case, in the agricultural industry, since there are fixed costs such as subsidies (excluding labor costs and officer remuneration), the profit will increase. The other is to increase the price per kg. In this case, there will be no change in the production structure, but simply a plus in profit. Also, with the diversification of sales destinations due to the progress of the sixth industrialization in agriculture, an increase in the selling unit price is also expected.

[0072] The items extracted from the cost calculation for each individual item here are total sales, variable costs, fixed costs (excluding labor costs and officer remuneration), labor costs, officer remuneration, operating profit, non-operating income and expenses, and ordinary profit. On top of that, the added value obtained by summing up labor costs, officer remuneration, and ordinary profit is calculated.

[0073] And, as described above, the direction of management improvement is how to set the production volume (kg) and the price per kg. In the product unit simulation program of this embodiment, when these two variables, the production volume (kg) and the price per kg, are input as management improvement goals, the calculation function for calculating how the overall production transition represented by the above-mentioned total sales, variable costs, fixed costs (excluding labor costs and officer remuneration), labor costs, officer remuneration, operating profit, non-operating income and expenses, ordinary profit, and added value changes is provided. The calculation data (production transition data) is clearly displayed on the display means 7 via the management index data creation means 6 as a numerical table showing the production transition (a numerical table in the same form as the numerical table in FIG. 2 described later).

[0074] For example, the total sales amount is calculated as total sales amount = production volume (kg) × unit price per kg. As the two variables mentioned above, the production volume (kg) and the price per kg, change, the total sales amount changes accordingly. The simulation data accurately calculates and displays how the variable costs and fixed costs change, and how the operating profit, ordinary profit, and ultimately the added value change, according to a predetermined arithmetic formula.

[0075] (2) Numerical simulation function performed on an annual basis As described above, by performing numerical simulation specialized in added value including labor costs and executive compensation, and based on the results, various management index data for business improvement to maximize the added value are created by the management index data creation means 6, and the various management index data are displayed on a predetermined display means 7 such as the user's PC screen. In this way, the motivation of employees involved in production activities to achieve goals (labor motivation) can be effectively improved, and the improvement of productivity and cost reduction due to the efforts of employees accumulated in the production process, the improvement of productivity and cost reduction as a result of the joint efforts of employees and managers in business improvement, and the accumulation of value (internal retention) due to their synergistic effects can be specifically evaluated, enabling appropriate business improvement.

[0076] Therefore, it is necessary to predict what kind of results will be brought about by the improvement of productivity and cost reduction due to the efforts of employees accumulated in such a production process, and the improvement of productivity and cost reduction as a result of the joint efforts of employees and managers in business improvement.

[0077] Therefore, in the program storage means 10 of the numerical simulation means 5 that performs a predetermined numerical simulation using the added value calculated by the added value calculation means 3 as a variable, a numerical simulation program for providing numerical prediction data for multiple years such as medium-term plans is prepared as one of the management indicators.

[0078] Therefore, in that case, first, the user selects a numerical simulation program that provides numerical prediction data for multiple years from the user's PC, and then inputs basic data in annual units according to the planned year. The items (variables to be input) to be taken up here are labor costs (wages) and executive compensation. The changes at the beginning of the period (increases in wages and compensation) serve as incentives to improve the labor motivation of employees (the motivation to improve productivity and reduce costs) and the management motivation of managers, resulting in an increase in sales at the end of the period, which affects variable costs and fixed costs, operating profit, ordinary profit, and ultimately, added value. Here too, the increase in sales will be brought about by an increase in production quantity and an increase in product price. The predicted value (change in added value) can be automatically simulated annually as shown in, for example, Figure 2.

[0079] Also, in this case, the numerical simulation means 5 has a function of allowing various calculations to be performed locally by downloading the simulation result (predicted value) in, for example, the CSV file format, and is configured to be able to confirm the above simulation result. Therefore, users of the business diagnosis system according to the embodiment of the present invention (agricultural enterprises and accounting firms, etc. that conduct financial statement review meetings for the agricultural enterprises) can perform more detailed business analysis.

[0080] For example, it is possible to specifically analyze how an increase in wages per employee affects the distribution rate and, as a result, how it affects labor productivity. Therefore, the business improvement effect is very high.

[0081] (3) Comparative verification function of numerical simulation data over multiple years Also, in the program storage means 10 of the numerical simulation means 5, a comparative verification program for numerical simulation data over multiple years is also prepared.

[0082] The numerical prediction data for multiple years in (2) above must be verified. If it is not realized as predicted, it is necessary to find out where and why it could not be realized. For example, if the cost calculation for each individual item in (1) above is continued, specific verification work can be carried out by comparing it over multiple years, and the direction of further improvement can be seen. There, taking the increase in sales as the source, it is necessary to confirm what values the variable costs and fixed costs excluding labor costs and officer remuneration take, and what values the remaining added value (labor costs + officer remuneration + operating profit) becomes.

[0083] Also, in agriculture, since subsidies play a major role in profits, it is necessary to confirm what value the ordinary profit obtained by adding non-operating income and expenses to the operating profit becomes. And based on these, it is necessary to see how the added value consisting of labor costs + officer remuneration + ordinary profit is distributed. If the added value is appropriately distributed between labor costs, officer remuneration, etc. and the ordinary profit there, it means that the virtuous cycle shown in the above medium-term plan has been appropriately realized.

[0084] If it is not realized, change the conditions and perform the simulation again on an annual basis. Only in this way can more appropriate management improvement be achieved over multiple years.

[0085] As described above, in the management accounting-based business diagnosis system for agricultural enterprises according to the embodiment of the present invention, value added centered on personnel costs, which is obtained by adding labor costs, the wages of employees, to officer remuneration and ordinary profit, is used as a strategic variable for management improvement and compared with the actual profit and loss data while performing a predetermined numerical simulation to create business improvement data suitable for agricultural enterprises.

[0086] Thus, if numerical simulation specialized in added value centered on labor costs and executive compensation is performed to create various management indicator data, it is possible to improve the motivation of employees involved in production activities (labor motivation) to achieve their goals. It is possible to specifically evaluate the improvement of productivity and cost reduction due to the efforts of employees accumulated in the production process, the improvement of productivity and cost reduction as a result of the joint efforts of employees and management to improve management, and the accumulation of value (internal retention) due to their synergistic effects, enabling appropriate management improvement with a large growth potential.

Explanation of Signs

[0087] 1: Financial data storage means 2: First financial data reading means 3: Added value calculation means 4: Second financial data reading means 5: Numerical simulation means 6: Management indicator data creation means 7: Display means 8: Control means 9: User's PC 10: Program storage means

Claims

1. Financial data storage means for storing various financial data of an agricultural enterprise to be diagnosed, first financial data reading means for individually reading out labor costs, officer remuneration, and ordinary profit as independent accounting items from the financial data storage means, and added value calculation means for calculating added value as management accounting data based on the labor costs, officer remuneration, and ordinary profit read by the first financial data reading means, second financial data reading means for reading out profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating income and expenses from the financial data storage means, numerical simulation means for inputting the added value calculated by the added value calculation means and the profit and loss data such as sales, variable costs, fixed costs, operating profit, and non-operating income and expenses read by the second financial data reading means and performing a predetermined numerical simulation to maximize the added value calculated by the added value calculation means, management index data creation means for inputting the numerical simulation data by the numerical simulation means and creating predetermined management index data suitable for improving the management of the agricultural enterprise to be diagnosed, display means for displaying the management index data output from the management index data creation means, and control means for controlling each of the financial data storage means, the first financial data reading means, the added value calculation means, the second financial data reading means, the numerical simulation means, the management index data creation means, and the display means based on a predetermined control program. An operation diagnosis system for an agricultural enterprise based on management accounting.

2. The operation diagnosis system for an agricultural enterprise based on management accounting according to claim 1, wherein the numerical simulation means is configured to have a numerical simulation function in units of production products.

3. The operation diagnosis system for an agricultural enterprise based on management accounting according to claim 1, wherein the numerical simulation means is configured to have a numerical simulation function in units of years.

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