Management apparatus, management method, and management program

Abstract

To calculate the value of an organization.SOLUTION: A value calculation part 132 for calculating the value of the organization by using any one of a plurality of calculation methods on the basis of financial data showing financial statements of the organization; SELECTED DRAWING: Figure 3

Description

[Technical Field]

[0001] The present disclosure relates to a management device, a management method, and a management program for managing data related to financial information and non-financial information. [Background technology]

[0002] BACKGROUND ART Evaluation devices that evaluate corporate activities based on corporate value have been known (for example, Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent No. 4800449 Summary of the Invention

[0004] A management device according to an embodiment of the present disclosure includes a value calculation unit that calculates the value of an organization based on financial data indicating financial information of the organization, using any one of a plurality of calculation methods.

[0005] The system may further include a selection unit that selects one of the plurality of calculation methods, and the value calculation unit may calculate the value of the organization using the selection method selected by the selection unit.

[0006] The value calculation unit may also calculate the value of the organization based on non-financial data indicating an impact on financial information of the organization.

[0007] The system may also include a terminal for users to input the non-financial data.

[0008] The terminal may also receive an input of attributes of the organization from the user, and display input items associated with the received attributes on a display unit.

[0009] In addition, a management method according to another embodiment of the present disclosure includes a step in which a server device calculates the value of an organization based on financial data indicating financial information of the organization using any one of a plurality of calculation methods.

[0010] Furthermore, a management program according to another embodiment of the present disclosure causes a computer to execute the management method. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram showing the configuration of a management system according to an embodiment. [Figure 2] FIG. 2 is a conceptual diagram showing an example of a financial statement DB according to the embodiment. [Figure 3] FIG. 10 is a diagram for explaining an example of calculation of the value of an organization according to the embodiment. [Figure 4] FIG. 10 is a diagram showing an example of a display screen for organizational value data according to the embodiment. [Figure 5] 4 is a flowchart showing the operation of the management system according to the embodiment. [Figure 6] FIG. 10 is a conceptual diagram showing an example of a first impact management DB according to a modified example. [Figure 7] FIG. 10 is a conceptual diagram showing an example of a second impact management DB according to a modified example. [Figure 8] 10 is a flowchart showing the operation of a management system according to another embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0012] Hereinafter, embodiments of the present disclosure will be described in detail with reference to the accompanying drawings. The following description of the preferred embodiments is merely exemplary in nature and is not intended to limit the present invention, its applications, or uses.

[0013] The management device, management method, and management program according to the present disclosure are realized as part or all of the management system according to the present embodiment.

[0014] (Embodiment) Fig. 1 is a block diagram showing the configuration of a management system according to an embodiment. As shown in Fig. 1, the management system includes a server device 1. The server device 1 is configured to be able to communicate with a terminal 2 via a communication network N.

[0015] Terminal 2 is a PC, smartphone, or the like, and is a terminal operated by a user (such as an employee or user of an organization). Terminal 2 comprises a display unit 21 and an operation unit 22. Display unit 21 is composed of a monitor or the like, and displays images to the user in response to instructions from the control unit of terminal 2. Operation unit 22 is composed of input devices such as a keyboard and mouse, and accepts operations from the user. A management program is pre-installed in the memory unit of terminal 2. The control unit of terminal 2 operates each unit of terminal 2 in accordance with the management program.

[0016] The terminal 2 transmits information indicating an operation input received from the user by the operation unit 22 to the server device 1. Furthermore, the terminal 2 causes the display unit 21 to display various pieces of information transmitted from the server device 1.

[0017] (Configuration of server device 1) As shown in FIG. 1, the server device 1 includes a communication unit 11, a storage unit 12, and a control unit 13.

[0018] The communication unit 11 is configured by, for example, an electric circuit, and communicates with the terminal 2 via the communication network N.

[0019] The storage unit 12 is a storage medium configured by a ROM (Read Only Memory), a RAM (Random Access Memory), an HDD (Hard Disk Drive), an SSD (Solid State Drive), etc. The storage unit 12 stores various programs executed by the control unit 13.

[0020] In addition, various databases are configured in the storage unit 12. Specifically, a financial statement DB is stored in the storage unit 12. The data stored in the financial statement DB corresponds to financial data. In addition, the storage unit 12 may also store financial data indicating other related financial information, such as stock price information.

[0021] The financial statement database stores data (standard financial statement data) that shows the financial statements of an organization (such as a company). Financial statements include, for example, profit and loss statements (PL), balance sheets (BS), and cash flow statements. Transactions carried out by the organization are recorded in these financial statements as journal entries.

[0022] FIG. 2 is a conceptual diagram showing an example of a financial statement DB according to an embodiment. As shown in FIG. 2, in the financial statement DB, an account item and an amount are associated with each journal entry ID. The account item indicates the account item corresponding to the transaction content, and the amount indicates the amount of the transaction. Although not shown in the figure, each account item is associated with an item (sales, cost of sales, etc.) in the corresponding financial statement (profit and loss statement (PL), balance sheet (BS), cash flow statement, etc.). For example, the account item "savings" is associated with an item such as "sales" in the financial statement "profit and loss statement." This association between the account item and the item in the financial statement is determined according to a known method (for example, the Companies Act).

[0023] In this embodiment, the data indicating the financial statements is stored in the storage unit 12, but in other embodiments, the data may be stored in a storage unit or storage device of another system. In this case, the server device 1 may acquire the data via the communication unit 11 or an input / output device, and store the data in the storage unit 12.

[0024] The control unit 13 is configured by, for example, a microcomputer including a CPU (Central Processing Unit) and a semiconductor memory, etc. The control unit 13 controls each part of the server device 1 by executing programs stored in the storage unit 12, etc.

[0025] The control unit 13 also includes a selection unit 131 , a value calculation unit 132 , and a display processing unit 133 .

[0026] The selection unit 131 selects a calculation method for the organization's value PV. Specifically, the terminal 2 accepts a selection of a calculation method for the organization's value PV from the user, and the selection unit 131 selects a calculation method for the organization's value PV in accordance with the selection accepted by the terminal 2. For example, methods for calculating the organization's value PV include the DCF (Discount Cash Flow) method, the APV (Adjusted Present Value) method, the Dividend Discount Method, the Earnings Capitalization Method, the Comparable Company Method (Multiple Method), the Comparable Industry Comparative Method, the Market Price Method, the Market Value Net Asset Method, and the Book Value Net Asset Method. In addition, a method using stock prices such as PBR may be used to calculate the organization's value PV. In addition, the organization's value PV includes enterprise value, business value, shareholder value, and other values ​​related to the organization. The selection unit 131 selects one calculation method from these calculation methods.

[0027] The value calculation unit 132 calculates the value PV of the organization based on the calculation method selected by the selection unit 131, while referring to the financial statement DB, stock price information, and other related information. Here, an example will be described in which the DCF method is selected by the selection unit 131.

[0028] The DCF method calculates the value of an organization by calculating the organization's FCF (free cash flow) for each year. Specifically, the DCF method calculates the organization's value (PV) based on the following formula:

[0029]

number

[0030] In addition, FCF k is the FCF in year k, and r is the discount rate (WACC; Weighted average cost of capital).

[0031] The discount rate r is expressed by the following formula:

[0032] r = Market capitalization / (Net interest-bearing debt + Market capitalization) x Cost of equity + Net interest-bearing debt / (Net interest-bearing debt + Market capitalization) x Cost of debt x (1 - Effective tax rate) Furthermore, FCF is expressed by the following formula:

[0033] FCF = After-tax operating profit (operating profit - corporate tax, etc.) + depreciation - capital investment + working capital change Fig. 3 is a diagram for explaining an example of calculation of the value of an organization according to the embodiment. In Fig. 3, the value calculation unit 132 calculates the enterprise value of the organization in fiscal year 2028 based on the financial status of the organization in 2022. Note that in Fig. 3, the amounts of sales and the like in 2022 are actual values, and the amounts of sales and the like from 2023 to 2028 are predicted values. That is, in Fig. 3, it is assumed that financial data indicating financial statements and the like of the organization in 2022 is stored in the financial statement DB.

[0034] Specifically, operating profit is calculated as, for example, sales revenue - (cost of sales + selling, general and administrative expenses). Note that the amounts of each item (sales revenue, cost of sales) are the total amounts associated with the corresponding account items in the financial statement database.

[0035] Corporate taxes include interest paid, interest received, and corporate taxes. Interest paid and interest received are the total amounts associated with the "Interest paid" and "Interest received" accounts in the financial statement database. Corporate taxes are calculated by subtracting interest paid and interest received from operating profits and multiplying the result by a specified corporate tax rate.

[0036] Depreciation expense is the depreciation expense on the income statement in the financial statement database. Capital investment is the amount associated with items related to capital investment, such as "tangible fixed assets" on the balance sheet in the financial statement database. Changes in working capital are current assets minus current assets on the balance sheet in the financial statement database.

[0037] The value calculation unit 132 calculates the FCF for each year and substitutes the FCF for each year into the above formula to calculate the value PV of the organization (see Enterprise Value in FIG. 3).

[0038] The value calculation unit 132 may calculate the value PV of an organization for multiple years, rather than calculating the value PV of an organization for a specific year. Furthermore, the value PV may be calculated for the organization as a whole company, or for a specific business, department, related organization, or group, depending on the target for which value is to be calculated.

[0039] In addition, in this embodiment, the value calculation unit 132 has been described as calculating the value PV of an organization using the DCF method, but it is also possible to calculate the value PV of an organization using other calculation methods. In this case, it is sufficient to construct an appropriate calculation formula and database according to the calculation method.

[0040] The display processing unit 133 displays the display screen of FIG. 4 on the display unit 21 of the terminal 2 in response to an operation by the user.

[0041] FIG. 4 is a diagram showing an example of a display screen for organizational value data according to the embodiment. The display screen in FIG. 4 is displayed on the display unit 21 of the terminal 2 in response to a user's operation on the operation unit 22. Specifically, the display screen in FIG. 4 includes a header Sc1 in the upper region, a sidebar Sc2 in the lower left region, and a data display region Sc3 in the lower right region. The header Sc1 displays tabs A1 to A6 that are selected when performing various processes on the data displayed in the data display region Sc3. The sidebar Sc2 displays tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61 for selecting data to be displayed in the data display region Sc3. The data display region Sc3 displays various data in response to selection of tabs A1 to A6 and tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61.

[0042] For example, on the display screen of FIG. 4, when tab A1 (Material) is selected, the data display area Sc3 displays the user manual for this management system, guidelines and regulations for various initiatives and standards (such as TCFD), basic data on the organization (detailed information on monetary capital and human capital), etc. Furthermore, when tab A2 (Data Aggregation) is selected, various data stored in the memory unit 12 of the server device 1 is displayed in an arbitrary format in the data display area Sc3. Furthermore, when tab A3 (Interface) is selected, the layout of the data displayed in the data display area Sc3 is changed. Furthermore, when tab A4 (Graph) is selected, the data displayed in the data display area Sc3 is displayed as a graph. Furthermore, when tab A5 (Print) is selected, a printing process is performed for the data displayed in the data display area Sc3. Furthermore, when tab A6 (File Save) is selected, a desired file different from the material of tab A1 is read, or the data displayed in the data display area Sc3 is saved (for example, stored in the memory unit 12), etc.

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

[0044] Furthermore, tabs B21 to B23 are tabs that are selected when viewing various information about the organization's financial statements. Specifically, when tab B21 (Financial Overall) is selected, various information about the organization's financial statements, particularly the balance sheet, income statement, cash flow statement, etc., is displayed in data display area Sc3. When tab B22 (Financial Key Indicator) is selected, the main indicators that are the key pieces of information about the organization's financial statements are displayed in data display area Sc3. When tab B23 (Enterprise Value) is selected, various information about the organization's value (PV) is displayed in data display area Sc3.

[0045] Furthermore, tabs B31 to B36 are tabs that are selected when viewing various information about an organization under the TCFD. Specifically, when tab B31 (Governance) is selected, various information about the organization's governance under the TCFD is displayed in the data display area Sc3. When tab B32 (Strategy) is selected, various information about the organization's strategy under the TCFD is displayed in the data display area Sc3. When tab B33 (Risk Management) is selected, various information about the organization's risk management under the TCFD is displayed in the data display area Sc3. When tab B34 (Metrics and Targets) is selected, various information about the organization's metrics and targets under the TCFD is displayed in the data display area Sc3. When tab B35 (Disclosure) is selected, various information about the organization's TCFD in a format suitable for disclosure to outside the organization is displayed in the data display area Sc3. When tab B36 (Financial Impact) is selected, various information showing the impact on financial statements under the TCFD (including organizational value data DT1 (described in detail below)) is displayed in the data display area Sc3.

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

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

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

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

[0050] As explained above, various organizational information related to climate change and sustainability can be easily displayed comprehensively by operating the display screen shown in Figure 4. Furthermore, as shown in Figure 5, this management system displays various pieces of information in a linked manner, thereby streamlining information acquisition and processing. For example, environmental, social, and governance (ESG) data may be used as data for impact assessment based on the TCFD. Furthermore, ESG data may be obtained by calculating the relationships between life cycle assessment (LCA) indicators from previously acquired greenhouse gas (GHG) data related to climate change. For example, if an LCA for an item (material, part, product, etc.) or activity (processing, provision of services, etc.) determines the impact on climate change as GHG emissions and the impact on air pollution as emissions of air pollutants such as NOx and SOx, the emissions of air pollutants may be calculated based on the previously acquired GHG emissions. The LCA results may be stored in the impact management database or in another relational database constructed for each risk or opportunity.

[0051] Here, when tab B23 (Enterprise Value) is selected, the display processing unit 133 displays the organization value data DT1, the organization value graph DT2, the trend graph DT3 showing the trends in FCF and WACC, and the economic indicator data DT4 in the data display area Sc3 (see Figure 4).

[0052] The enterprise value data DT1 displays the enterprise value upper limit (Enterprise Value Floor), enterprise value average (Enterprise Value Average), enterprise value lower limit (Enterprise Value Bottom), FCF, and WACC (discount rate r) for each year. The enterprise value data DT1 displays the enterprise value PV calculated by the value calculation unit 132 as the average enterprise value. In addition, the enterprise value upper limit (lower limit) is displayed as the average enterprise value plus (minus) a predetermined numerical value.

[0053] The organization value graph DT2 displays graphs of the upper limit of the organization value, the average value of the organization value, and the lower limit of the organization value in the organization value data DT1.

[0054] The transition graph DT3 displays graphs of FCF and WACC in the organization value data DT1.

[0055] The economic indicator data DT4 displays the economic situation of each country (economic growth rate, central bank interest rates, price index, etc.).

[0056] (Regarding the operation of the management system) FIG. 5 is a flowchart showing the operation of the management system according to the embodiment.

[0057] Specifically, the terminal 2 receives a selection operation of a calculation method for the organization's value PV from the user via the operation unit 22 (step S1). Upon receiving the selection operation of a calculation method for the organization's value PV, the terminal 2 transmits data indicating the selected calculation method for the organization's value PV to the server device 1.

[0058] When the selection unit 131 of the server device 1 receives the data, it selects the calculation method selected by the user as the calculation method for the value PV of the organization (step S2). Then, the value calculation unit 132 refers to the financial statement DB and calculates the value PV of the organization (step S3).

[0059] Thereafter, when the operation unit 22 receives a display operation of the organization value data DT1 from the user (for example, selection of tab B23 in FIG. 4) (step S4), the display processing unit 133 displays the organization value data DT1 on the display unit 21 (specifically, data display area Sc3 in FIG. 4) (step S5). The organization value data DT1 is generated based on the value PV of the organization calculated by the value calculation unit 132 in step S4.

[0060] With the above configuration, the management system according to the embodiment includes a value calculation unit 132 that calculates the value of an organization using one of a plurality of calculation methods based on first data indicating the organization's financial statements. This makes it possible to calculate the value of an organization using one of a plurality of calculation methods based on data indicating the organization's financial statements.

[0061] (Variation) In the above embodiment, the value calculation unit 132 calculated the value PV of an organization based only on data indicating financial statements. In contrast, in this modification, the value calculation unit 132 calculates the value PV of an organization by taking into account the influence of non-financial information on financial information.

[0062] In this modification, the storage unit 12 stores a first impact management DB and a second impact management DB.

[0063] FIG. 6 is a conceptual diagram illustrating an example of a first impact management database according to a modified example, and FIG. 7 is a conceptual diagram illustrating an example of a second impact management database according to a modified example. The first impact management database and the second impact management database are databases containing various data indicating the impact of environmental factors, such as climate change, pollution, water and marine resources, biodiversity and ecosystems, resource use and a circular economy, and environmental management, on an organization's financial information. These impacts are set in accordance with various initiatives and standards, such as the Task Force on Climate-related Financial Disclosures (TCFD), the Task Force on Nature-related Financial Disclosures (TNFD), and the Science Based Target Initiative (SBTi), as well as Greenhouse Gas (GHG) protocols. The data stored in the first impact management database and the second impact management database correspond to non-financial data. While this modified example illustrates data indicating the impact of the environment on an organization as non-financial data, non-financial data is not limited to this. Non-financial data may be, for example, data showing the impact of society on an organization's financial information, such as its own employees, workers in the value chain, affected communities, consumers and end customers, human resources and labor, occupational health and safety, human capital, human rights, procurement, and social contributions, or the impact of governance, such as business activities, corporate governance, legal compliance, risk management, and policy influence, on an organization's financial information.

[0064] The first impact management DB in Figure 6 shows the impact on each item in the profit and loss statement (PL). Specifically, each item is associated with data showing the item breakdown, synergy, effect period, amount, impact area, and effect.

[0065] The items correspond to items such as "sales" and "cost of sales" in the income statement, and the item breakdown corresponds to the breakdown of each item in the income statement.

[0066] Synergy is data that shows the specific impacts of climate change. For example, "cross-selling" refers to analyzing who purchased what and when based on consumer purchasing history information due to climate change, and finding highly relevant products for cross-selling.

[0067] The effect period is data that indicates how long the associated synergies will affect financial statements. Figure 6 shows the effects on financial statements in the very short term (e.g., one year or less) and short- to medium-term (e.g., several years).

[0068] The amount is data indicating the amount of impact on financial statements due to the associated synergy.

[0069] The impact area is data indicating which area of ​​the organization the associated synergy affects, such as "procurement," "logistics," "sales," and "back office."

[0070] The effect is data indicating the impact on the financial statements due to the associated synergy. For example, if there is a positive impact on the financial statements, it is "positive effect," if there is a negative impact on the financial statements, it is "negative effect," if there is almost no impact on the financial statements, it is "excluded," and if the impact on the financial statements is uncertain, it is "undetermined." Note that if the effect is "excluded," the value calculation unit 132 may calculate the value (PV) of the organization without taking into account the amount associated with the synergy.

[0071] The second impact management DB in Fig. 7 shows the impact on each item in the balance sheet (BS). Specifically, like Fig. 6, Fig. 7 associates data indicating the item breakdown, synergy, effect period, amount, impact area, and effect with each item.

[0072] In this modification, terminal 2 accepts input of amounts in the first impact management DB and second impact management DB from the user. For example, terminal 2 displays a list of synergies (or account items) in the first impact management DB and second impact management DB on display unit 21, and accepts input of information regarding the impact on financial statements for each synergy (here, the amount affected in each item on the income statement and balance sheet) from the user via operation unit 22. Server device 1 updates the first impact management DB and second impact management DB based on the information accepted by terminal 2.

[0073] The value calculation unit 132 calculates the value (PV) of the organization by referring to the financial statement DB, the first impact management DB, and the second impact management DB. Specifically, the value calculation unit 132 calculates the value (PV) of the organization by adding or subtracting the amount associated with the corresponding account item in the first impact management DB and the second impact management DB from the amount of each item (sales, cost of sales, etc.) in the income statement (PL), balance sheet (BS), cash flow statement, etc.). For example, in the DCF method described above, sales are calculated by subtracting the amount associated with the "sales" item in the first impact management DB from the account item sales in the income statement in the financial statement DB. Furthermore, cost of sales are calculated by subtracting the amount associated with the "cost of sales" item in the first impact management DB from the cost of sales in the income statement in the financial statement DB.

[0074] With the above configuration, the value calculation unit 132 calculates the value of the organization based on non-financial data that indicates the impact of the environment on the organization's finances, which is included in the financial data that indicates the organization's financial statements. This makes it possible to calculate the value of the organization taking into account the impact of non-financial information on the organization's financial information.

[0075] In addition, when terminal 2 accepts input of amounts in the first impact management DB and the second impact management DB from the user, it may allow the user to select a scenario in the TCFD (2°C scenario, 4°C scenario, etc.), and the synergy (or account item) may be displayed according to the scenario selected by the user.

[0076] Furthermore, when terminal 2 receives input of amounts in the first impact management DB and the second impact management DB from the user, the user may be able to select an attribute of the organization (for example, the industry of the organization, etc.). In this case, the type of synergy (input item) displayed on display unit 21 may change depending on the attribute selected by the user.

[0077] Furthermore, the value calculation unit 132 may determine whether to add or subtract the amount associated with the corresponding account item in the first impact management DB and the second impact management DB from the amount of each item in the financial statements, depending on the effect period associated with the synergy. For example, when calculating the value PV of the organization one year from now, the value calculation unit 132 may add or subtract the amount associated with the synergy whose effect period is very short, and when calculating the value PV of the organization three years from now, the value calculation unit 132 may add or subtract the amount associated with the synergy whose effect period is short to medium.

[0078] Furthermore, the first impact management DB and the second impact management DB may be configured as one database.

[0079] Furthermore, the value calculation unit 132 may calculate the value (PV) of an organization based on adjusting the amounts of financial information, such as revenues, expenses, assets, liabilities, capital, and capital expenditures, using non-financial information in the calculation of cash flows, as described above. In addition, the value calculation unit 132 may also calculate the value (PV) of an organization based on the influence of non-financial information on the discount rate. For example, the selection unit 131 may select the comparable company method, and the value calculation unit 132 may calculate the value (PV) of an organization using a discount rate based on the beta values ​​of comparable companies with comparable non-financial information (e.g., ESG performance) pre-stored in the storage unit 12. The discount rate may include adding a premium based on non-financial information, taking into account preferential interest rates in debt costs, and so on. Furthermore, when non-financial data is used in the cash flow calculation and the discount rate is also calculated based on non-financial information, the value calculation unit 132 may display a notice on the display unit 21 warning about double counting of non-financial information in the cash flow and the discount rate.

[0080] (Other embodiments) As described above, the embodiments have been described as examples of the technology disclosed in the present application. However, the technology in the present disclosure is not limited to these, and can be applied to embodiments in which modifications, substitutions, additions, omissions, etc. are made as appropriate.

[0081] The organization in the above embodiment and modified examples may be any organization. For example, the organization may be a country, a local government, a company, an organization, or other group. The organization may also be a business that provides services such as electricity, gas, water, communication lines, insurance, banking, online shopping, education, advertising, logistics, leasing, retail, and product sales. The organization may also be a business engaged in manufacturing, real estate, retail, finance, or other businesses.

[0082] Furthermore, a management program for realizing the functions according to the above-described embodiment is installed in each of the server device 1 and the terminal 2. The server device 1 and the terminal 2 execute the management program to realize the various functions according to the above-described embodiment.

[0083] The control unit 13 may also include a data acquisition unit (not shown) and a calculation unit (not shown). In the above example, the financial data is stored in the storage unit 12, but the data acquisition unit may acquire the financial data from another external system, such as an accounting system, via a connection such as an API.

[0084] Furthermore, although the non-financial data was input separately from the financial data and stored in the storage unit 12 in the above example, the calculation unit may generate non-financial data based on the financial data. For example, the calculation unit may generate non-financial data corresponding to the financial data from a correspondence table (a table linking non-financial data, financial data, and related data) stored in the storage unit 12 and acquired financial data. As an example, the calculation unit may calculate the greenhouse gas emissions corresponding to the amount of the item from the correspondence table (a table linking greenhouse gas emissions, amounts, items indicating the content of the amounts, and emission intensity units) stored in the storage unit 12 and acquired amounts and items indicating the content of the amounts. Here, by linking the correspondence table in advance with tags indicating the classification of greenhouse gas emissions (organizational unit classification such as Scopes 1 to 3 and Categories 1 to 15, quality classification such as measured values ​​or estimated values, type of direct emissions or indirect emissions, etc.), the calculation unit can classify the greenhouse gas emissions. This allows corresponding non-financial data to be automatically generated and classified from the acquired financial data and related data.

[0085] FIG. 8 is a flowchart showing the processing flow of the management system in the above example. The control unit 13 sets a tag for each greenhouse gas emission classification (step S1). The correspondence between the greenhouse gas emission classification and the tag is stored in the correspondence table in the storage unit 12. The management system sets up an API connection with an external system (such as an accounting system) (step S2). The external system accepts input of tagged financial data (step S3). In step S3, for example, the external system accepts input of financial data tagged for each financial data item. The data acquisition unit of the control unit 13 acquires the tagged financial data from the external system via API (step S4). The acquired financial data is stored in the storage unit 12. The calculation unit of the control unit 13 associates the financial data with an emission intensity unit based on the financial data acquired by the data acquisition unit of the control unit 13 and the correspondence table in the storage unit 12 (step S5). In step S5, for example, the calculation unit associates an emission intensity unit with each financial data item. The calculation unit of the control unit 13 calculates the GHG emissions of the organization based on the emission intensity linked to the financial data (step S6). Thereafter, in response to a request from the terminal 22, the calculated GHG emissions are displayed on the display unit 21 or the like. [Industrial Applicability]

[0086] The management system according to this embodiment is useful because it can calculate the value of an organization using one of a number of calculation methods based on data representing the organization's financial statements. [Explanation of symbols]

[0087] 1. Server device 12 Storage section 13 Control Unit 131 Selection Section 132 Value Calculation Department 133 Display processing section 2. Devices 21 Display section 22 Control section

Claims

1. A management device comprising: a value calculation unit that calculates the value of an organization using one of a plurality of calculation methods based on financial data indicating financial information of the organization.

2. a selection unit that selects one of the plurality of calculation methods, The management device according to claim 1 , wherein the value calculation unit calculates the value of the organization using the calculation method selected by the selection unit.

3. The management device according to claim 1 , wherein the value calculation unit includes non-financial data indicating an impact of non-financial information on financial information of the organization.

4. The management device according to claim 3 , further comprising a terminal for a user to input the non-financial data.

5. The management device according to claim 4 , wherein the terminal accepts an input of an attribute of the organization from the user, and displays input items associated with the accepted attribute on a display unit.

6. A management method comprising a step in which a server device calculates the value of an organization based on financial data representing financial statements of the organization using any one of a plurality of calculation methods.

7. A program for causing a computer to execute the management method according to claim 6.

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