Financial analysis device, and financial analysis program

Abstract

To provide a financial analysis device, a financial analysis method, and a financial analysis program that can directly evaluate the quality of labor costs.SOLUTION: A financial analysis device analyzes the financial situation of a company, and comprises a labor cost evaluation unit that evaluates the quality of labor costs on the basis of labor cost ratio information that is information indicating the ratio related to labor costs and labor quantity related information that is information related to labor quantity.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a financial analysis device, a financial analysis method, and a financial analysis program for analyzing a company's financial situation, and particularly relates to a financial analysis device, a financial analysis method, and a financial analysis program for analyzing labor costs.

Background Art

[0002] Recently, the amount of the minimum wage increase has been a topic of discussion, and the Prime Minister has also stated that the minimum wage will reach 1,500 yen on a national weighted average basis by the mid-2030s. The minimum wage is determined by the Minimum Wage Law, and a system (the minimum wage system) is established in which the state sets the minimum wage based on the Minimum Wage Law, and employers must pay a wage of at least that minimum amount. Therefore, for companies as employers, the increase in the minimum wage is an important concern, and the soaring amount of the increase is an important issue.

[0003] With the soaring amount of the minimum wage increase, an increase in a company's labor costs is expected. Also, labor costs account for a large proportion among a company's expenses. Therefore, for companies, appropriate planning and management of labor costs will become increasingly important in the future. However, since labor costs have changed gradually until now, in many companies, especially small and medium-sized enterprises, the planning and management of labor costs, etc. have tended to be carried out in the form of a comparison with the previous year, centering on the amount of expenditure. On the other hand, in the future planning and management of labor costs, which are expected to soar, not only the amount of expenditure but also what should be called the quality of labor costs becomes important.

[0004] As indicators for judging the appropriateness of labor costs, there are indicators such as the ratio of labor costs to sales and the labor distribution ratio. These indicators can be used for evaluating the quality of labor costs. The ratio of labor costs to sales, which may also be simply called the labor cost ratio, is an indicator showing the proportion of labor costs in sales. The labor distribution ratio is an indicator showing the ratio of labor costs to the added value generated by the enterprise. In labor cost planning and management, labor productivity may also be cited as an indicator to be considered, and labor productivity can also be used for evaluating the quality of labor costs. Labor productivity is an indicator showing the results generated per number of workers or per labor hour, and is calculated by dividing the added value by the number of employees, etc.

[0005] The above indicators have conventionally been used in the analysis of the financial situation of enterprises, etc., and devices using these indicators have been proposed.

[0006] For example, in Japanese Patent Laid-Open No. 2003-296538 (Patent Document 1), for diagnosing the state related to facility costs based on the financial materials publicly available for an enterprise, data of the enterprise to be diagnosed is compared with data based on the financial materials of a plurality of representative companies in each industry to which the enterprise to be diagnosed belongs, and a device is proposed that outputs, as a diagnosis result, the result based on the deviation therefrom. The device described in Patent Document 1 determines to which of a plurality of facility cost types classified based on at least one of the capital productivity indicator or the labor productivity indicator the enterprise to be diagnosed belongs. And, the cost evaluation reference value and the cost evaluation indicator value related to labor productivity include added value per employee (equivalent to labor productivity), etc.

[0007] In Japanese Patent Laid-Open No. 2004-287849 (Patent Document 2), a device for performing financial analysis of an enterprise by identifying profit factors (high-profit factors or unprofitable factors) that form the superiority or inferiority of the enterprise in the cause area is proposed. The device described in Patent Document 2 calculates the profit contribution degree using the data stored in the financial database, and identifies the profit factors by determination based on the calculated profit contribution degree. And, in the financial database, an income statement file and a financial indicator file are stored, and as financial indicators, the labor distribution ratio, etc. are used.

Prior Art Documents

Patent Documents

[0008]

Patent Document 1

Patent Document 2

Summary of the Invention

Problems to be Solved by the Invention

[0009] However, although the devices described in Patent Documents 1 and 2 use indicators such as labor productivity and labor distribution rate, in the device described in Patent Document 1, these indicators are used for diagnosing facility costs, and in the device described in Patent Document 2, for identifying profit factors, and they do not directly evaluate the quality of labor costs.

[0010] The present invention has been made under the above circumstances, and an object of the present invention is to provide a financial analysis device, a financial analysis method, and a financial analysis program capable of directly evaluating the quality of labor costs.

Means for Solving the Problems

[0011] The present invention relates to a financial analysis device for analyzing a company's financial situation. The above object of the present invention is achieved by providing a labor cost evaluation unit that evaluates the quality of labor costs based on labor cost ratio information, which is information indicating a ratio related to labor costs, and labor volume related information, which is information related to the amount of labor.

[0012] Also, the present invention relates to a financial analysis method for analyzing a company's financial situation. The above object of the present invention is achieved by having a step of evaluating the quality of labor costs based on labor cost ratio information, which is information indicating a ratio related to labor costs, and labor volume related information, which is information related to the amount of labor.

[0013] Furthermore, the above object of the present invention is achieved by a financial analysis program for causing a computer to execute the above financial analysis method.

Effects of the Invention

[0014] According to the financial analysis apparatus, financial analysis method, and financial analysis program of the present invention, since the labor cost is evaluated based on the labor cost ratio information and the workload-related information, the quality of the labor cost can be directly evaluated.

Brief Description of the Drawings

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Mode for Carrying Out the Invention

[0016] The present invention evaluates the quality of a company's labor costs. Generally, the concept of cost performance (cost effectiveness) is applied to expenses, and in the planning and management of expenses, etc., in addition to the expenditure amount, the effect on the expenditure amount is also considered. However, since the main subject of labor costs is employees as people, the concept of cost performance is difficult to apply, and there is a tendency to plan and manage only based on the expenditure amount. In the present invention, in order to improve this point, the concept of the quality of labor costs is applied, and by evaluating the quality of labor costs, the planning and management of labor costs, etc. can be carried out more appropriately than when carried out only based on the expenditure amount.

[0017] In the present invention, the quality of labor costs is evaluated based on information indicating a ratio related to labor costs (labor cost ratio information) and information related to the amount of labor (labor amount related information). For example, the labor distribution rate, etc. is used as the labor cost ratio information, and the labor productivity per person-hour, the number of employees, etc. are used as the labor amount related information to evaluate the quality of labor costs. By looking at the flow of expenditures through the labor cost ratio information and the productivity through the labor amount related information, the quality of labor costs is grasped.

[0018] In the present invention, the evaluation of labor costs based on the labor cost ratio information and the labor amount related information can be performed, for example, by determination using a threshold value. Threshold values are set for each of the labor cost ratio information and the labor amount related information, and by comparing the labor cost ratio information and the labor amount related information of the company to be evaluated with the threshold values, the quality of the labor costs of the said company is evaluated.

[0019] In the present invention, reference information (evaluation reference information) set for labor cost ratio information and labor volume-related information is generated to evaluate the quality of labor costs, and the quality of labor costs can be evaluated using the evaluation reference information. For example, when evaluating the quality of labor costs by determination using the above-described threshold value, the threshold value is generated as evaluation reference information. This evaluation reference information can be generated based on the determination of the financial status of a plurality of companies based on the financial information of each company and the determination result and the company information of each company. In the present invention, the determination of the financial status of each company can be performed using information calculated from the financial information included in the balance sheet (for example, the equity ratio, etc.) and information calculated from the financial information included in the income statement (for example, information indicating a ratio related to operating profit (operating profit ratio information)). The stability of the company can be determined from the former information, and the profitability of the company can be determined from the latter information.

[0020] Note that the present invention may be implemented as a financial analysis device for evaluating the quality of labor costs, or may be implemented as a financial analysis method for evaluating the quality of labor costs or a financial analysis program for executing the method.

[0021] Hereinafter, embodiments of the present invention will be described with reference to the drawings. In each figure, the same reference numerals are given to the same components, and the description may be omitted. In addition, the configurations and the like in the following description are examples, and the present invention is not limited thereto. Further, hereinafter, the description will be centered on the main configurations and operations for implementing the present invention, and general-purpose processes necessary for implementing the present invention, such as data transmission / reception processes and error processes, are described briefly or omitted.

[0022] FIG. 1 shows a configuration example (first embodiment) of a financial analysis device according to the present invention. The financial analysis device 1 uses the labor distribution rate as labor cost ratio information and uses the labor productivity per hour as labor volume-related information, and evaluates the quality of labor costs by determination using a threshold value.

[0023] The labor distribution ratio is an indicator showing the ratio of labor costs to added value, and is calculated by dividing labor costs by added value. Labor costs include, in addition to salaries paid to employees, bonuses, executive compensation, retirement benefits, miscellaneous allowances, welfare expenses, statutory welfare expenses (social insurance premiums, labor insurance premiums), education expenses, etc. Added value refers to the value created by a company, and there are two calculation methods: the subtraction method and the addition method. The subtraction method calculates added value by subtracting external purchase costs (prices purchased from outside such as raw material costs, external processing costs, transportation costs, purchased parts costs, etc.) from sales revenue, and is generally used as a calculation method for small and medium-sized enterprises. The addition method calculates added value by adding labor costs, rent, taxes, interest on other people's capital, and net profit for the current period based on the concept that added value accumulates during the manufacturing process, and is generally used as a calculation method for large enterprises. In some cases, the labor distribution ratio is calculated by regarding added value as gross profit (total gross profit) and dividing labor costs by gross profit.

[0024] Man-hour productivity is regarded as one type of labor productivity, which is the ratio of output to the amount of labor input. There are two types of labor productivity: physical labor productivity and added value labor productivity. Physical labor productivity is labor productivity when physical quantities such as production volume or number of production units are used as output, and added value labor productivity is labor productivity when added value, which is the value created by a company, is regarded as output. Man-hour productivity is regarded as one type of added value labor productivity and is an indicator showing the achievements per hour of each employee, and is calculated by dividing added value by total labor hours. Total labor hours include the labor hours of part-time, temporary, and non-regular employees, as well as overtime work. Similar to the case of the labor distribution ratio, man-hour productivity may be calculated by regarding added value as gross profit (total gross profit) and dividing gross profit by total labor hours.

[0025] As the financial analysis device 1, for example, a general-purpose server, personal computer, or the like is used, and a process for evaluating the quality of labor costs is executed by a program operating on these. FIG. 1 shows only the components related to the present invention, and the same applies to each block diagram showing a configuration example of the financial analysis device in other embodiments described later. Note that the financial analysis device 1 may be a dedicated device instead of a general-purpose device, and part or all of the processing may be realized by hardware.

[0026] The financial analysis device 1 includes a corporate information storage unit 11 that stores corporate information, a threshold storage unit 12 that stores thresholds, an index calculation unit 13 that calculates a labor distribution rate and labor productivity per hour, a labor cost evaluation unit 14 that evaluates the quality of labor costs, and a result display unit 15 that displays the evaluation results.

[0027] The corporate information storage unit 11 stores the corporate information of the company to be evaluated on a monthly basis. Corporate information may refer to all information that a company has, from the company overview such as the business content, business scale, and business form of the company, to basic data such as the business situation and capital situation, and further to the corporate philosophy and business strategy. However, the corporate information storage unit 11 stores quantitative corporate information including financial information. The financial information is information provided by financial statements (balance sheet, income statement, cash flow statement, statement of changes in shareholders' equity, and its notes). In addition to this financial information, the corporate information storage unit 11 stores the number of employees, working hours, and the like. Note that the corporate information storage unit 11 may store information input using input means (keyboard, touch panel, etc.) provided in the financial analysis device 1 as corporate information, or may store existing information, information collected by means other than the financial analysis device 1, and the like. Also, the corporate information storage unit 11 may store corporate information in units of quarters instead of months. In this case, the evaluation of the quality of labor costs is also performed in units of quarters or the like. The corporate information storage unit 11 may store only the information necessary for calculating the labor distribution rate and labor productivity per hour by the index calculation unit 13 described later.

[0028] The index calculation unit 13 calculates the labor distribution rate and the labor productivity per hour using the corporate information stored in the corporate information storage unit 11. As described above, the labor distribution rate is calculated by dividing the labor cost by the added value, and the labor productivity per hour is calculated by dividing the added value by the total labor hours. Therefore, the index calculation unit 13 inputs the labor cost, added value, and total labor hours stored in the corporate information storage unit 11 on a monthly basis as basic information (basic information data) Bi. At this time, if the labor cost, added value, and total labor hours themselves are not stored in the corporate information storage unit 11, the index calculation unit 13 inputs the information for calculating them as basic information Bi. That is, in order to calculate the labor cost, the index calculation unit 13 inputs salary, bonuses, executive compensation, retirement benefits, miscellaneous allowances, welfare expenses, statutory welfare expenses, education expenses, etc. In order to calculate the added value, when using the subtraction method, the index calculation unit 13 inputs the sales amount and external purchase expenses (raw material expenses, external processing expenses, transportation expenses, purchased parts expenses, etc.), and when using the addition method, it inputs the labor cost (the above information when calculating the labor cost), rent, taxes, interest on borrowed capital, and net profit for the current period. In order to calculate the total labor hours, the index calculation unit 13 inputs the labor hours of all employees including part-time, temporary, and non-regular employees and overtime work. Note that since there is no unified standard for the expenses included in the labor cost, the expenses included in the labor cost may be determined in advance, or may be determined according to the enterprise to be evaluated. Also, regarding the calculation method of the added value (subtraction method, addition method), the method to be used may be determined in advance, or may be determined according to the scale of the enterprise to be evaluated (small and medium-sized enterprises, large enterprises).

[0029] The index calculation unit 13 calculates the labor distribution rate on a monthly basis using the obtained labor cost, added value, and total labor hours according to Equation 1 below, and calculates the labor productivity per hour according to Equation 2 below. (Equation 1) (Labor distribution rate) = (Labor cost) / (Added value) × 100 (Equation 2) (Labor productivity per hour) = (Added value) / (Total labor hours)

[0030] Upon receiving the start signal Ss, the index calculation unit 13 calculates the labor distribution rate and the labor productivity per hour. The start signal Ss is input to the index calculation unit 13, for example, through a key operation or a button operation of an operator via the input means provided in the financial analysis device 1, or through the reception of a signal via the communication means provided in the financial analysis device 1. When the index calculation unit 13 receives the start signal Ss, it inputs the basic information Bi from the enterprise information storage unit 11 and calculates the labor distribution rate and the labor productivity per hour. Note that the index calculation unit 13 may calculate the labor distribution rate and the labor productivity per hour at a timing other than when the start signal Ss is input. For example, at the timing when new enterprise information is stored in the enterprise information storage unit 11 or at a regular timing, the index calculation unit 13 may calculate the labor distribution rate and the labor productivity per hour.

[0031] The index calculation unit 13 outputs the calculated labor distribution rate and labor productivity per hour as the labor distribution rate (labor distribution rate data) Dr and the labor productivity per hour (labor productivity per hour data) Lp, respectively. The labor distribution rate Dr and the labor productivity per hour Lp are input to the labor cost evaluation unit 14 and the result display unit 15. Note that the labor distribution rate and / or the labor productivity per hour may be calculated by other means, the calculated labor distribution rate and / or the labor productivity per hour may be stored in the enterprise information storage unit 11, and the index calculation unit 13 may input the labor distribution rate and / or the labor productivity per hour from the enterprise information storage unit 11 and output them as the labor distribution rate Dr and / or the labor productivity per hour Lp. In this case, the labor cost evaluation unit 14 may directly input the labor distribution rate Dr and / or the labor productivity per hour Lp from the enterprise information storage unit 11. When both the labor distribution rate Dr and the labor productivity per hour Lp are input by the labor cost evaluation unit 14 from the enterprise information storage unit 11, the index calculation unit 13 may be deleted. The labor distribution rate and / or the labor productivity per hour calculated by other means may be stored not in the enterprise information storage unit 11 but in other storage means.

[0032] The labor cost evaluation unit 14 evaluates the quality of labor costs by making a determination using threshold values based on the labor distribution rate Dr and the labor productivity per hour Lp. Specifically, the labor cost evaluation unit 14 sets four levels (excellent, good, acceptable, unacceptable) as the quality of labor costs based on the labor distribution rate and the labor productivity per hour, and determines the level to which the labor distribution rate Dr and the labor productivity per hour Lp of the enterprise to be evaluated belong.

[0033] In order to set the four levels, the labor cost evaluation unit 14 sets three threshold values (first threshold values) Td1, Td2, and Td3 (Td1 < Td2 < Td3) (hereinafter sometimes collectively referred to as "threshold value Td") for the labor distribution rate, and sets three threshold values (second threshold values) Tl1, Tl2, and Tl3 (Tl1 > Tl2 > Tl3) (hereinafter sometimes collectively referred to as "threshold value Tl") for the labor productivity per hour. And the setting conditions for each level (hereinafter referred to as "level setting conditions") are as follows. "Excellent": "The labor distribution rate is less than the threshold value Td1 and the labor productivity per hour is not less than the threshold value Tl1". "Good": "The labor distribution rate is not less than the threshold value Td1 and less than the threshold value Td2 and the labor productivity per hour is not less than the threshold value Tl2" or "The labor distribution rate is less than the threshold value Td1 and the labor productivity per hour is not less than the threshold value Tl2 and less than the threshold value Tl1". "Acceptable": "The labor distribution rate is not less than the threshold value Td2 and less than the threshold value Td3 and the labor productivity per hour is not less than the threshold value Tl3" or "The labor distribution rate is less than the threshold value Td2 and the labor productivity per hour is not less than the threshold value Tl3 and less than the threshold value Tl2". "Unacceptable": Other than the above.

[0034] The labor cost evaluation unit 14 makes a determination based on the level setting conditions. When the four levels are represented graphically, it is as shown in Figure 2. Figure 2 is a coordinate plane with the labor distribution rate on the horizontal axis and the labor productivity per hour on the vertical axis. This determination is based on the assumption that a low labor distribution rate is appropriate in terms of the quality of labor costs, and that labor costs with an appropriate labor distribution rate and high labor productivity per hour have high quality, while labor costs with an inappropriate labor distribution rate and low labor productivity per hour have low quality.

[0035] Since the appropriate values of the labor distribution rate and the labor productivity per hour depend on the industry type (manufacturing, electricity and gas, information and communication, wholesale, retail, etc.), threshold values Td and Tl are prepared for each industry type. The labor cost evaluation unit 14 uses the threshold values Td and Tl corresponding to the industry type of the enterprise to be evaluated to evaluate the quality of the labor cost of that enterprise. The industry type of the enterprise to be evaluated may be input to the labor cost evaluation unit 14 in advance, or may be input together with the labor distribution rate Dr and the labor productivity per hour Lp. In addition, the labor cost evaluation unit 14 may further prepare threshold values Td and Tl according to enterprise scale, age, length of service, etc.

[0036] The labor cost evaluation unit 14 outputs the level (excellent, good, fair, poor) of the quality of the labor cost, which is the evaluation result, as the evaluation result (evaluation result data) Er. The evaluation result Er is input to the result display unit 15.

[0037] The threshold value storage unit 12 stores the threshold values Td and Tl. As described above, since the threshold values Td and Tl are prepared for each industry type, the threshold value storage unit 12 stores the threshold values Td and Tl for each industry type. The threshold value storage unit 12 stores the threshold values Td and Tl input using, for example, the input means provided in the financial analysis device 1. In addition, in the labor cost evaluation unit 14, the threshold values Td and Tl may be set in advance. In this case, the threshold value storage unit 12 may be deleted.

[0038] When evaluating the quality of the labor cost, the labor cost evaluation unit 14 inputs the threshold values Td and Tl from the threshold value storage unit 12. At this time, the threshold values Td and Tl are also input to the result display unit 15.

[0039] The result display unit 15 uses the labor distribution rate Dr and the labor productivity per hour Lp output from the index calculation unit 13, the evaluation result Er output from the labor cost evaluation unit 14, and the threshold values Td and Tl stored in the threshold value storage unit 12 to display the evaluation result of the quality of the labor cost. Specifically, the result display unit 15 uses a coordinate plane as shown in FIG. 2 and displays the evaluation result on the display means (display, etc.) provided in the financial analysis device 1.

[0040] An example of the evaluation result displayed by the result display unit 15 is shown in FIG. 3. FIG. 3 shows an example of an image displayed on the display means 16 provided in the financial analysis apparatus 1.

[0041] Similar to the coordinate plane shown in FIG. 2, the result display unit 15 displays a coordinate plane 161 with the labor distribution rate on the horizontal axis and the labor productivity per hour on the vertical axis on the display means 16. In the coordinate plane 161, the boundary lines of the four levels (excellent, good, fair, poor) of the quality of labor costs are displayed based on the threshold value Td and the threshold value Tl. That is, the result display unit 15 displays the boundary line L1 between "excellent" and "good" based on the threshold values Td1 and Tl1, displays the boundary line L2 between "good" and "fair" based on the threshold values Td2 and Tl2, and displays the boundary line L3 between "fair" and "poor" based on the threshold values Td3 and Tl3. Then, the point Dt is displayed with the labor distribution rate Dr and the labor productivity per hour Lp as coordinate values. Thereby, the evaluation result Er of the enterprise to be evaluated, as well as the labor distribution rate Dr and the labor productivity per hour Lp, can be visually and clearly displayed. A result display column 162 is provided above the coordinate plane 161, and the result display unit 15 displays the evaluation result Er and the values of the labor distribution rate Dr and the labor productivity per hour Lp in the result display column 162. Note that although FIG. 3 shows the evaluation result for a single month, the evaluation results for multiple months may also be displayed. In this case, the number of points Dt corresponding to the number of months is displayed on the coordinate plane 161. Also, the display of the evaluation result of the quality of labor costs may be simplified so that only the content displayed in the result display column 162 is displayed. In this case, the input of the threshold values Td and Tl to the result display unit 15 becomes unnecessary.

[0042] In such a configuration of the financial analysis apparatus 1, an operation example will be described with reference to the flowchart of FIG. 4.

[0043] When the index calculation unit 13 inputs the start signal Ss (step S10), it inputs the basic information Bi from the enterprise information storage unit 11 (step S20). Then, the index calculation unit 13 calculates the labor distribution rate Dr and the labor productivity per hour Lp from the basic information Bi using equations 1 and 2 (step S30). The labor distribution rate Dr and the labor productivity per hour Lp are input to the labor cost evaluation unit 14 and the result display unit 15.

[0044] The labor cost evaluation unit 14 inputs the threshold values Td (threshold values Td1, Td2, and Td3) and the threshold value Tl (threshold values Tl1, Tl2, and Tl3) from the threshold value memory unit 12 (step S40). Then, based on the stage setting conditions, the labor cost evaluation unit 14 compares the labor distribution rate Dr and the labor productivity per hour Lp with the threshold values Td and Tl respectively, and determines the stage (excellent, good, acceptable, unacceptable) to which the labor distribution rate Dr and the labor productivity per hour Lp belong (step S50). The determined stage is output to the result display unit 15 as the evaluation result Er.

[0045] The result display unit 15 displays the evaluation result of the quality of the labor cost by using the labor distribution rate Dr, the labor productivity per hour Lp, the evaluation result Er, the threshold value Td, and the threshold value Tl (step S60).

[0046] Note that the labor cost evaluation unit 14 uses three threshold values each for the threshold value Td and the threshold value Tl, but the number of threshold values is not limited to three, and the determination may be made using a number of threshold values other than three. Also, different numbers of threshold values may be used instead of the same number of threshold values for the threshold value Td and the threshold value Tl. When the labor cost evaluation unit 14 uses one threshold value each for the threshold value Td and the threshold value Tl, the labor cost evaluation unit 14 may determine which of the four regions divided by the threshold values Td and Tl the labor distribution rate and the labor productivity per hour belong to. That is, when one threshold value each is used for the threshold value Td and the threshold value Tl, the coordinate plane composed of the labor distribution rate and the labor productivity per hour is divided into four regions (R1, R2, R3, R4) as shown in FIG. 5, so the labor cost evaluation unit 14 determines the region to which the labor distribution rate Dr and the labor productivity per hour Lp belong.

[0047] The labor cost evaluation unit 14 may express the stage of the quality of the labor cost in terms of scores instead of "excellent", "good", "acceptable", and "unacceptable". For example, the range of values that the labor distribution rate and the labor productivity per hour can each take may be divided into 20 equal parts, and scores (5, 10,..., 95, 100 points) up to 100 points in 5-point increments may be assigned to each stage. Expressing in terms of scores may make it easier to understand the quality of the labor cost.

[0048] The personnel cost evaluation unit 14 may evaluate the quality of personnel costs by methods other than the determination using the threshold value. For example, methods such as those in which the boundary between stages is a curve instead of a straight line or rule-based methods may be used.

[0049] The above-described financial analysis device 1 evaluates the quality of personnel costs at the enterprise level, but it may also evaluate the quality of personnel costs by subdividing within the enterprise, such as at the store level or department level. In this case, the enterprise information storage unit 11 will store enterprise information at the store level or department level, etc. By evaluating after subdivision, the quality of personnel costs within the enterprise can be compared and utilized for personnel strategies and the like. When evaluating after subdivision, for example, if the added value for each department cannot be calculated, the added value of the entire enterprise is divided by the total number of employees to calculate the added value per employee, and the added value for each department is calculated by multiplying that value by the number of employees in the department.

[0050] Another embodiment of the present invention will be described.

[0051] First, a second embodiment of the present invention will be described. The financial analysis device 1 of the first embodiment evaluates the quality of personnel costs using the threshold values Td and Tl stored in advance in the threshold value storage unit 12, but it is also possible for the financial analysis device to have a function of generating the threshold values Td and Tl (hereinafter referred to as the "threshold value generation function").

[0052] A configuration example of the financial analysis device with the threshold value generation function added (second embodiment) is shown in FIG. 6. Compared with the financial analysis device 1 in the first embodiment shown in FIG. 1, in the financial analysis device 2 in the second embodiment, an enterprise information database unit 21, a financial situation determination unit 22, a determination result storage unit 23, and an evaluation criterion generation unit 24 are added. The threshold value generation function is realized by these added components.

[0053] The financial analysis device 2 determines the financial status of a plurality of companies based on the financial information of each company, and generates a threshold value Td and a threshold value Tl, which are evaluation criterion information, based on the determination result and the company information of each company. The company information database unit 21 stores the company information of a plurality of companies, the financial status determination unit 22 determines the financial status of a plurality of companies, the determination result storage unit 23 stores the determination result, and the evaluation criterion generation unit 24 generates the threshold value Td and the threshold value Tl.

[0054] The company information database unit 21 stores company information including the financial information of the company, similar to the company information storage unit 11. The company information storage unit 11 stores only the company information of the company to be evaluated, while the company information database unit 21 stores the company information of a plurality of companies. In order to make the threshold values Td and Tl generated by the evaluation criterion generation unit 24 significant, it is better to use the company information of many companies. Therefore, the company information database unit 21 stores as much company information as possible. Considering this point, the company information database unit 21 stores the company information collected by means other than the financial analysis device 2. Note that the financial analysis device 2 may be provided with means for collecting the company information to be stored in the company information database unit 21. Also, the company information database unit 21 may store only the information used by the financial status determination unit 22 and the evaluation criterion generation unit 24. The company information storage unit 11 may be integrated into the company information database unit 21, and the index calculation unit 13 may input the basic information Bi from the company information database unit 21.

[0055] The financial condition determination unit 22 determines the financial condition of each company using the company information stored in the company information database unit 21. For the determination, the financial condition determination unit 22 uses information calculated from the financial information included in the balance sheet and information calculated from the financial information included in the income statement. Specifically, the financial condition determination unit 22 uses the equity ratio as the former information and an index indicating the ratio of operating profit to added value (hereinafter referred to as the "added value operating profit rate") as the latter information. The equity ratio is an index indicating the ratio of equity capital to total capital and is calculated by dividing the equity capital by the total capital. The added value operating profit rate is calculated by dividing the operating profit by the added value. The financial condition determination unit 22 inputs the total capital, equity capital, operating profit, and added value stored in the company information database unit 21 for each company as actual situation information (actual situation information data) Ci. At this time, if these pieces of information are not stored in the company information database unit 21, the financial condition determination unit 22 inputs the information for calculating these pieces of information as actual situation information Ci and calculates the total capital, equity capital, operating profit, and added value using the actual situation information Ci.

[0056] Using the input actual situation information Ci, the financial condition determination unit 22 calculates the equity ratio for each company according to the following formula (3) and the added value operating profit rate according to the following formula (4), respectively. (Formula 3) (Equity ratio) = (Equity capital) / (Total capital) × 100 (Formula 4) (Added value operating profit rate) = (Operating profit) / (Added value) × 100

[0057] The financial condition determination unit 22 determines the financial condition of each company by ranking the calculated equity ratio and the added value operating profit ratio respectively. For example, for the equity ratio, if it is 50% or more, it is ranked as "A", if it is 20% or more and less than 50%, it is ranked as "B", if it is 10% or more and less than 20%, it is ranked as "C", if it is 0% or more and less than 10%, it is ranked as "D", and if it is less than 0%, it is ranked as "E". For the added value operating profit ratio, if it is 20% or more, it is ranked as "A", if it is 10% or more and less than 20%, it is ranked as "B", if it is 8% or more and less than 10%, it is ranked as "C", if it is 0% or more and less than 8%, it is ranked as "D", and if it is less than 0%, it is ranked as "E". For both the equity ratio and the added value operating profit ratio, the evaluation becomes lower as it goes from "A" to "E". Note that the number of ranks and the conditions are not limited to the above, and other numbers and conditions may be used.

[0058] The financial condition determination unit 22 outputs the ranks of the equity ratio and the added value operating profit ratio of each company as the determination result (determination result data) Jr. The determination result Jr is input to the determination result storage unit 23.

[0059] The determination result storage unit 23 stores the determination result Jr output from the financial condition determination unit 22. Since the determination result Jr is output for each company, the determination result storage unit 23 stores the determination result Jr for each company. Furthermore, the determination result Jr is used for generating the threshold value by the threshold value generation unit 24, and the threshold value is prepared for each industry type, so the determination result storage unit 23 also stores the information regarding the industry type of each company.

[0060] An example of the determination result stored in the determination result storage unit 23 is shown in FIG. 7. In the determination result storage unit 23, since the determination result is stored by industry type and further by company, as shown in FIG. 7, the determination result is grouped by industry type, and within each industry type, it is divided by company. And the ranks of the equity ratio and the added value operating profit ratio for each company are stored respectively. For example, the rank of the equity ratio of "Company a" in the "manufacturing industry" is "B", and the rank of the added value operating profit ratio is "A".

[0061] The evaluation criterion generation unit 24 generates a threshold value Td and a threshold value Tl based on the enterprise information stored in the enterprise information database unit 21 and the determination results stored in the determination result storage unit 23. Specifically, the threshold value Td (threshold values Td1, Td2, and Td3) and the threshold value Tl (threshold values Tl1, Tl2, and Tl3) are threshold values for the labor distribution rate and the labor productivity per hour, respectively. Assuming that the average values of the labor distribution rate and the labor productivity per hour calculated from the enterprise information of a plurality of enterprises are used as each threshold value, the enterprises to be the target of each threshold value generation are selected based on the determination results. For example, the target enterprises for generating the threshold value Td1 and the threshold value Tl1 are enterprises with a rank of "A" in the equity ratio and a rank of "B" in the added value operating profit rate. The target enterprises for generating the threshold value Td2 and the threshold value Tl2 are enterprises with a rank of "B" in the equity ratio and a rank of "C" in the added value operating profit rate. The target enterprises for generating the threshold value Td3 and the threshold value Tl3 are enterprises with a rank of "D" in the equity ratio and a rank of "D" in the added value operating profit rate. The conditions for selecting these target enterprises (hereinafter referred to as "enterprise selection conditions") are preset in the evaluation criterion generation unit 24. Note that the ranks of the enterprises to be the target of each threshold value generation are not limited to the above, and other ranks may be selected, and the ranks do not have to be the same for the threshold value Td and the threshold value Tl. Also, the enterprise selection conditions may be changed for each industry type.

[0062] The evaluation criterion generation unit 24 selects, for each industry type, the enterprises that meet the above-mentioned enterprise selection conditions from the determination result storage unit 23, and inputs the selected enterprise names as the selected enterprises (selected enterprise data) Cs. Then, the evaluation criterion generation unit 24 inputs the labor cost, added value, and total labor hours of the enterprise corresponding to the selected enterprise Cs as the basic information Bia from the enterprise information database unit 21. At this time, if the labor cost, added value, and total labor hours themselves are not stored in the enterprise information database unit 21, the evaluation criterion generation unit 24 inputs the information for calculating them as the basic information Bia, and calculates the labor cost, added value, and total labor hours using the basic information Bia. In this way, since the evaluation criterion generation unit 24 inputs the basic information Bia from the enterprise information database unit 21 based on the selected enterprise Cs from the determination result storage unit 23, it is necessary to ensure that the enterprise names stored in the enterprise information database unit 21 and the enterprise names stored in the determination result storage unit 23 can be corresponded, such as using the same name. Instead of the enterprise name, a unique identification number (ID) that can distinguish it from other enterprises may be used for correspondence.

[0063] Similar to the index calculation unit 13, the evaluation criterion generation unit 24 calculates the labor distribution rate using Equation 1 and the labor productivity per hour using Equation 2, respectively, using the obtained labor cost, added value, and total labor hours.

[0064] After the evaluation criterion generation unit 24 calculates all the labor distribution rates and labor productivities per hour of the selected enterprises for threshold value generation, for each threshold value, the average values of the labor distribution rate and labor productivity per hour of the target enterprise are set as the threshold values (threshold values Td1, Td2, and Td3 and threshold values Tl1, Tl2, and Tl3). The generated threshold values Td and Tl are stored in the threshold value storage unit 12. Note that instead of the average value, the median, the mode, etc. may be used.

[0065] In the configuration of such a financial analysis device 2, an operation example of the threshold value generation function will be described with reference to the flowchart in FIG. 8. Note that the operation of evaluating the quality of labor costs by the financial analysis device 2 is the same as the operation by the financial analysis device 1 in the first embodiment.

[0066] The financial condition determination unit 22 inputs the actual situation information Ci of the enterprise stored in the enterprise information database unit 21, and calculates the equity ratio and the added value operating profit ratio using Formulas 3 and 4 (step S110). Then, the financial condition determination unit 22 ranks the calculated equity ratio and added value operating profit ratio (step S120). The ranks assigned to the equity ratio and the added value operating profit ratio are output as the determination result Jr to the determination result storage unit 23 and stored as the ranks of the corresponding enterprises in the determination result storage unit 23 (step S130).

[0067] When the ranking is completed for all the enterprises stored in the enterprise information database unit 21 (step S140), the evaluation criterion generation unit 24 selects the enterprises that meet the enterprise selection conditions from the determination result storage unit 23 and inputs them as the selected enterprises Cs (step S150). Then, the evaluation criterion generation unit 24 inputs the basic information Bia corresponding to the selected enterprises Cs from the enterprise information database unit 21, and calculates the labor distribution rate and the per-hour productivity using Formulas 1 and 2 (step S160).

[0068] When the evaluation criterion generation unit 24 has calculated the labor distribution rate and the per-hour productivity of all the enterprises that meet the enterprise selection conditions for one threshold value (step S170), it calculates the average values of the labor distribution rate and the per-hour productivity respectively, and determines the average value as the threshold value (step S180). The determined threshold value is stored in the threshold value storage unit 12 (step S190).

[0069] When the evaluation criterion generation unit 24 has determined all the threshold values (step S200), it ends the process by the threshold value generation function.

[0070] Note that the financial condition determination unit 22 uses the equity ratio and the added value operating profit ratio as the information calculated from the financial information included in the balance sheet and the information calculated from the financial information included in the income statement, respectively, but other information may be used instead. For example, instead of the equity ratio, the current ratio, the cash ratio, the fixed ratio, etc. may be used, and instead of the added value operating profit ratio, the sales revenue operating profit ratio, the gross profit ratio, the sales revenue ordinary profit ratio, etc. may be used. The current ratio is the ratio of current assets to current liabilities, the cash ratio is the ratio of cash assets to current liabilities, and the fixed ratio is the ratio of fixed assets to net assets (equity). The sales revenue operating profit ratio is the ratio of operating profit to sales revenue, the gross profit ratio is the ratio of gross profit to sales revenue, and the sales revenue ordinary profit ratio is the ratio of ordinary profit to sales revenue.

[0071] In addition, the evaluation criterion generation unit 24 may select target companies for generating threshold values by adding other conditions to the above-mentioned company selection conditions. For example, the number of years since establishment, the number of employees, etc. may be added as parameters for condition setting, and conditions such as being established for 5 years or more and having 100 or more employees may be added to the company selection conditions. When adding these conditions, the companies for which the financial condition determination unit 22 determines the financial condition may be limited to companies that satisfy these conditions. As a result, the processing volume in the financial condition determination unit 22 is reduced.

[0072] In the financial analysis device 2, the company information database unit 21 and the determination result storage unit 23 may be integrated into one storage unit. For example, the determination result by the financial condition determination unit 22 may be stored in the company information database unit 21. In this case, the company name will naturally be corresponding.

[0073] A third embodiment of the present invention will be described. The financial analysis device 1 of the first embodiment uses the labor distribution rate as the labor cost ratio information and the per-hour productivity as the labor quantity-related information, but other indicators may be used instead. For example, the ratio of labor cost to sales may be used as the labor cost ratio information, and the sales per hour worked may be used as the labor quantity-related information. The ratio of labor cost to sales is an indicator showing the ratio of labor cost to sales, and is calculated by dividing the labor cost by the sales. The sales per hour worked is an indicator showing the sales per hour per employee, and is calculated by dividing the sales by the total labor hours.

[0074] It is also possible to use the number of employees as the labor quantity-related information. However, in addition to regular employees, there are various types of employees such as part-time workers, temporary workers, contract employees, commissioned employees, and seconded employees, and there are also multiple working systems such as working 6 hours a day or 4 hours a day. Therefore, even if the simply counted number of employees is used as the number of employees, there is a possibility that appropriate evaluation cannot be performed. Furthermore, regarding the appropriate number of employees, there are methods for calculating the appropriate number of employees such as the profit and loss analysis method, the business analysis method, and the benchmark method, but an appropriate method must be selected according to the actual situation of each company.

[0075] Based on the above, the number of employees used for evaluating the quality of labor costs is calculated based on the per-hour productivity.

[0076] The per-hour productivity is calculated by dividing the added value by the total labor hours as shown in Equation 2. Assuming that this total labor hours is calculated by multiplying the number of employees by the predetermined labor hours and substituting the calculation formula into Equation 2, the following Equation 5 is obtained. (Equation 5) (Per-hour productivity) = (Added value) / {(Predetermined labor hours) × (Number of employees)}

[0077] Solving Equation 5 for the number of employees gives the following Equation 6, and this Equation 6 is used to calculate the number of employees. (Equation 6) (Number of employees) = (Added value) / {(Predetermined labor hours) × (Per-hour productivity)}

[0078] Fig. 9 shows a configuration example of a financial analysis device (third embodiment) that uses the number of employees calculated using the number 6 as labor amount-related information. Compared with the financial analysis device 1 in the first embodiment shown in Fig. 1, in the financial analysis device 3 in the third embodiment, an employee number calculation unit 31 is added, and the labor cost evaluation unit 14 and the result display unit 15 are changed to a labor cost evaluation unit 34 and a result display unit 35, respectively.

[0079] The employee number calculation unit 31 calculates the number of employees according to the above number 6. The man-hour productivity Lp output from the index calculation unit 13 is input to the employee number calculation unit 31. The employee number calculation unit 31 inputs the man-hour productivity Lp, and further inputs the added value and the predetermined labor time stored in the enterprise information storage unit 11 as calculation information (calculation information data) Ci, calculates the number of employees according to the number 6, and outputs it as the number of employees (employee number data) Ne. The number of employees Ne is input to the labor cost evaluation unit 34 and the result display unit 35.

[0080] In addition, the employee number calculation unit 31 converts the threshold value Tl (threshold values Tl1, Tl2, and Tl3) that is the threshold value for the man-hour productivity into a threshold value for the number of employees. The threshold value Tl stored in the threshold value storage unit 12 is input to the employee number calculation unit 31. The employee number calculation unit 31 uses the input threshold value Tl and the calculation information Ci from the enterprise information storage unit 11 to calculate the threshold value for the number of employees according to the number 6. From the threshold values Tl1, Tl2, and Tl3, the employee number calculation unit 31 calculates the corresponding threshold values respectively, and outputs them as threshold values (threshold value data) Tn1, Tn2, and Tn3 (hereinafter, may be collectively referred to as "threshold value Tn"). In this case, "man-hour productivity" in the number 6 is read as "threshold value Tl", and "number of employees" is read as "threshold value Tn". The threshold value Tn is input to the labor cost evaluation unit 34 and the result display unit 35.

[0081] Note that when the added value used for calculating the man-hour productivity Lp used by the employee number calculation unit 31 is the same as the added value included in the calculation information Ci, the employee number calculation unit 31 may calculate the number of employees by dividing the total labor time by the predetermined labor time.

[0082] The labor cost evaluation unit 34 evaluates the quality of labor costs based on the labor distribution rate Dr and the number of employees Ne. Similar to the labor cost evaluation unit 14, the labor cost evaluation unit 34 sets four levels (excellent, good, acceptable, unacceptable) as the quality of labor costs, and determines the level to which the labor distribution rate Dr and the number of employees Ne of the enterprise to be evaluated belong. The level setting conditions used by the labor cost evaluation unit 34 are as follows. "Excellent": "The labor distribution rate Dr is less than the threshold value Td1 and the number of employees Ne is less than the threshold value Tn1". "Good": "The labor distribution rate Dr is equal to or greater than the threshold value Td1 and less than the threshold value Td2, and the number of employees Ne is less than the threshold value Tn2" or "The labor distribution rate Dr is less than the threshold value Td1, and the number of employees Ne is equal to or greater than the threshold value Tn1 and less than the threshold value Tn2". "Acceptable": "The labor distribution rate Dr is equal to or greater than the threshold value Td2 and less than the threshold value Td3, and the number of employees Ne is less than the threshold value Tn3" or "The labor distribution rate Dr is less than the threshold value Td2, and the number of employees Ne is equal to or greater than the threshold value Tn2 and less than the threshold value Tn3". "Unacceptable": Others than the above.

[0083] When the four levels are represented graphically, it is as shown in Figure 10. Figure 10 is a coordinate plane with the labor distribution rate on the horizontal axis and the number of employees on the vertical axis. As can be seen from Equation 6, since the number of employees and the labor productivity per hour are in an inverse proportional relationship, compared with the four levels in the labor cost evaluation unit 14 shown in Figure 2, the four levels in the labor cost evaluation unit 34 are in a form inverted in the vertical axis direction.

[0084] The labor cost evaluation unit 14 outputs the level (excellent, good, acceptable, unacceptable) of the quality of labor costs, which is the evaluation result, as the evaluation result Er. The evaluation result Er is input to the result display unit 35.

[0085] The result display unit 35 uses the labor distribution rate Dr output from the index calculation unit 13, the number of employees Ne output from the employee number calculation unit 31, the threshold value Tn, the evaluation result Er output from the labor cost evaluation unit 34, and the threshold value Td stored in the threshold value storage unit 12, and uses the display means provided in the financial analysis device 1 in the same manner as the result display unit 15 to display the evaluation result of the quality of labor costs.

[0086] In the configuration of such a financial analysis device 3, an operation example thereof will be described with reference to the flowchart of FIG. 11.

[0087] The index calculation unit 13 performs the same operations as in the first embodiment (steps S10 to S30). The labor distribution rate Dr is input to the labor cost evaluation unit 34 and the result display unit 35, and the man-hour productivity Lp is input to the employee number calculation unit 31.

[0088] The employee number calculation unit 31 inputs the calculation information Ci from the company information storage unit 11 (step S31). Then, the employee number calculation unit 31 calculates the number of employees Ne according to Equation 6 from the input man-hour productivity Lp, the added value and the predetermined working hours included in the calculation information Ci (step S32). Further, the employee number calculation unit 31 inputs the threshold value Tl stored in the threshold value storage unit 12 and calculates the threshold value Tn from the threshold value Tl and the calculation information Ci (step S33). The number of employees Ne and the threshold value Tn are input to the labor cost evaluation unit 34 and the result display unit 35.

[0089] The labor cost evaluation unit 34 inputs the threshold value Td (threshold values Td1, Td2, and Td3) from the threshold value storage unit 12 (step S41). Then, the labor cost evaluation unit 34 compares the labor distribution rate Dr and the number of employees Ne with the threshold values Td and Tn respectively based on the stage setting conditions, and determines the stage (excellent, good, acceptable, unacceptable) to which the labor distribution rate Dr and the number of employees Ne belong (step S51). The determined stage is output to the result display unit 35 as the evaluation result Er.

[0090] The result display unit 35 displays the evaluation result of the quality of the labor cost using the labor distribution rate Dr, the number of employees Ne, the evaluation result Er, the threshold value Td, and the threshold value Tn (step S61).

[0091] Note that in the financial analysis device 2 of the second embodiment, as the labor amount related information, the number of employees calculated based on the man-hour productivity may also be used. In this case, the threshold value Tn may not be calculated from the threshold value Tl stored in the threshold value storage unit 12, but may be directly calculated by the evaluation criterion generation unit 24.

[0092] In the above embodiment, by using the enterprise information storage unit 11, the threshold value storage unit 12, the enterprise information database unit 21, and the determination result storage unit 23 as memories, and realizing the processing of other components as a program as described above, it can be realized with a configuration of a computer and a memory. Each component can also be realized by hardware such as a dedicated IC (Integrated Circuit) or an FPGA (Field Programmable Gate Array). The information stored in each storage unit may be stored in a storage (auxiliary storage device) in a file format or the like for a long period of time. Further, although the above embodiment has been described in the form of an apparatus, the present invention can also take the form of a method or a program.

[0093] Note that the present invention is not limited to the above-described form, and various modifications are possible without departing from the gist of the present invention. In addition, matters not explicitly disclosed in the above embodiment do not depart from the scope normally implemented by those skilled in the art, and those skilled in the art can adopt values that can be easily assumed.

Explanation of Signs

[0094] 1, 2, 3 Financial analysis device 11 Enterprise information storage unit 12 Threshold value storage unit 13 Index calculation unit 14, 34 Personnel cost evaluation unit 15, 35 Result display unit 16 Display means 21 Enterprise information database unit 22 Financial status determination unit 23 Determination result storage unit 24 Evaluation criterion generation unit 31 Employee number calculation unit 161 Coordinate plane 162 Result display column

Claims

1. A financial analysis device for analyzing a company's financial situation, comprising a personnel cost evaluation unit that evaluates the quality of personnel costs based on personnel cost ratio information, which is information indicating a ratio related to personnel costs, and labor volume-related information, which is information related to the amount of labor.

2. The financial analysis device according to claim 1, wherein the personnel cost evaluation unit evaluates the quality of the personnel costs using at least one first threshold value set for the personnel cost ratio information and at least one second threshold value set for the labor volume-related information.

3. a financial situation determination unit that determines the financial situation of each company based on the financial information of each company; and an evaluation criterion generation unit that generates evaluation criterion information for the personnel cost ratio information and the labor volume-related information based on the company information of each company including the financial information and the result of the determination. The financial analysis device according to claim 1, further comprising: wherein the personnel cost evaluation unit evaluates the quality of the personnel costs using the evaluation criterion information.

4. The financial analysis device according to claim 3, wherein the evaluation criterion generation unit generates at least one first threshold value set for the personnel cost ratio information and at least one second threshold value set for the labor volume-related information as the evaluation criterion information.

5. The financial analysis device according to any one of claims 1 to 4, wherein the personnel cost ratio information is a labor distribution rate.

6. The financial analysis device according to any one of claims 1 to 4, wherein the labor volume-related information is labor productivity per hour.

7. The financial analysis device according to any one of claims 1 to 4, wherein the labor volume-related information is the number of employees.

8. The financial analysis device according to claim 7, wherein the number of employees is calculated from labor productivity per hour, added value, and a predetermined working hour.

9. The financial analysis device according to claim 3 or 4, wherein the financial situation determination unit performs the determination using information calculated from the financial information included in the balance sheet and information calculated from the financial information included in the profit and loss statement.

10. The financial analysis device according to claim 9, wherein the financial situation determination unit performs the determination using operating profit ratio information, which is information indicating a ratio related to operating profit, and the equity ratio.

11. A financial analysis method for analyzing a company's financial situation, A financial analysis method, comprising a step of evaluating the quality of labor costs based on labor cost ratio information, which is information indicating a ratio related to labor costs, and labor volume related information, which is information related to the amount of labor.

12. A step of determining the financial status of each of a plurality of enterprises based on the financial information of each enterprise; A step of generating evaluation criterion information for the labor cost ratio information and the labor volume related information based on the enterprise information of each enterprise including the financial information and the result of the determination; and The financial analysis method according to claim 11, wherein the quality of the labor costs is evaluated using the evaluation criterion information.

13. A financial analysis program for causing a computer to execute the financial analysis method according to claim 11 or 12.

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