Management device, management method, and management program

Abstract

Calculate the value of the organization. [Solution] The system includes a value calculation unit 132 that calculates the value of the organization using one of several calculation methods based on financial data representing the organization's financial statements.

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 Art

[0002] Conventionally, an evaluation device for evaluating corporate activities based on corporate value has been known (for example, Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

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 using any one of a plurality of calculation methods based on financial data indicating the financial information of the organization.

[0005] Further, it may further include a selection unit that selects any 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] Further, the value calculation unit may calculate the value of the organization based on non-financial data indicating an impact on the financial information of the organization.

[0007] Further, it may include a terminal for inputting the non-financial data from a user.

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

[0009] Furthermore, a management method according to another embodiment of this disclosure includes a step in which a server device calculates the value of the organization using one of a plurality of calculation methods based on financial data representing the organization's financial information.

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

[0011] [Figure 1] A block diagram showing the configuration of the management system according to the embodiment. [Figure 2] A conceptual diagram showing an example of a financial statement database according to this embodiment. [Figure 3] A diagram illustrating an example of calculating the value of an organization according to this embodiment. [Figure 4] A diagram showing an example of a display screen for organizational value data according to the embodiment. [Figure 5] A flowchart illustrating the operation of the management system according to the embodiment. [Figure 6] A conceptual diagram showing an example of the first impact management database related to the modified version. [Figure 7] A conceptual diagram showing an example of a second impact management database related to a modified version. [Figure 8] A flowchart illustrating the operation of a management system according to another embodiment. [Modes for carrying out the invention]

[0012] The embodiments of this disclosure will be described in detail below with reference to the drawings. The following description of preferred embodiments is essentially illustrative and is not intended to limit the invention, its applications or uses.

[0013] The management device, management method, and management program relating to this disclosure are implemented as part or all of the management system according to this 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 communicate with a terminal 2 via a communication network N.

[0015] The terminal 2 is a PC, a smartphone, or the like, and is a terminal operated by a user (such as an employee or user of an organization). The terminal 2 includes a display unit 21 and an operation unit 22. The display unit 21 is composed of a monitor or the like, and displays an image to the user in response to an instruction from the control unit of the terminal 2. The operation unit 22 is composed of an input device such as a keyboard or a mouse, and receives an operation from the user. Further, a management program is installed in advance in the storage unit of the terminal 2. The control unit of the terminal 2 operates each part of the terminal 2 according to 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. Further, the terminal 2 causes the display unit 21 to display various information transmitted from the server device 1.

[0017] (Regarding the configuration of the 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 composed of, for example, an electric circuit or the like, and communicates with the terminal 2 via the communication network N.

[0019] The storage unit 12 is a storage medium composed of a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), an SSD (Solid State Drive), and the like. Various programs executed by the control unit 13 are stored in the storage unit 12.

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

[0021] The financial statement DB stores data (standard financial statement data) indicating the financial statements of an organization (such as a company). The financial statements include, for example, an income statement (PL), a balance sheet (BS), a cash flow statement, and the like. The details of the transactions conducted by the organization are recorded as journal entries in this financial statement.

[0022] FIG. 2 shows a conceptual diagram illustrating an example of the financial statement DB according to the embodiment. As shown in FIG. 2, in the financial statement DB, for each journal entry ID, an accounting item and an amount are associated. The accounting item indicates the accounting item corresponding to the details of the transaction, and the amount indicates the amount in the transaction. Although not shown in the figure, each accounting item is associated with an item (such as sales amount, cost of goods sold, etc.) in the corresponding financial statement (income statement (PL), balance sheet (BS), cash flow statement, etc.). For example, the accounting item "savings" is associated with the item "sales amount" in the financial statement "income statement". The association between this accounting item and the item in the financial statement is determined according to a known method (such as the company law).

[0023] Note that 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 the storage unit of another system, a storage device, or the like. In this case, the server device 1 may acquire the data via the communication unit 11 or an input / output device and store it in the storage unit 12.

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

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

[0026] The selection unit 131 selects a method for calculating the organization's value (PV). Specifically, terminal 2 receives a selection from the user regarding the method for calculating the organization's value (PV), and the selection unit 131 selects a method according to the selection received by terminal 2. For example, methods for calculating the organization's value (PV) include the DCF (Discount Cash Flow) method, APV (Adjusted Present Value) method, Dividend Discount Method, Income Capitalization Method, Comparable Company Analysis Method (Multiple Method), Comparable Industry Analysis Method, Market Price Method, Net Asset Value Method, and Book Value Method. In addition, methods using stock prices, such as PBR, may be used as methods for calculating the organization's value (PV). Furthermore, 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 methods.

[0027] The valuation unit 132 calculates the organization's value (PV) based on the calculation method selected by the selection unit 131, while referring to the financial statement database, stock price information, and other relevant information. Here, we will explain using the case where the DCF method is selected by the selection unit 131 as an example.

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

[0029]

number

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

[0031] Furthermore, the discount rate r is expressed by the following formula.

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

[0033] FCF = After-tax operating profit (operating profit - corporate taxes, etc.) + depreciation - capital expenditures + change in working capital Figure 3 is a diagram illustrating an example of valuation of an organization according to this embodiment. In Figure 3, the valuation unit 132 calculates the enterprise value of the organization in fiscal year 2028 based on the organization's financial condition in 2022. In Figure 3, the sales figures for 2022 are actual values, while the sales figures for 2023 to 2028 are projected values. That is, in Figure 3, the financial statement database is assumed to contain financial data showing the organization's financial statements for 2022.

[0034] Specifically, operating profit is calculated, for example, as sales revenue - (cost of goods sold + selling, general and administrative expenses). The amounts for each item (sales revenue, cost of goods sold, etc.) in this calculation are the sums of the amounts associated with the corresponding accounts in the financial statement database.

[0035] Corporate income tax includes interest paid and interest received, as well as corporate income tax. Interest paid and interest received are the total amounts associated with the "Interest Paid" and "Interest Received" accounts in the financial statements DB. Corporate income tax is calculated by multiplying the operating profit minus interest paid and interest received by the prescribed corporate income tax rate.

[0036] Depreciation expense is the depreciation expense in the income statement in the financial statements database. Capital expenditures are the amounts associated with capital expenditure items such as "tangible fixed assets" in the balance sheet in the financial statements database. Changes in working capital are calculated by subtracting current assets from current assets in the balance sheet in the financial statements database.

[0037] The value calculation unit 132 calculates the free cash flow (FCF) for each year and substitutes the FCF for each year into the above formula to calculate the organization's value PV (see Enterprise Value in Figure 3).

[0038] Furthermore, the value calculation unit 132 may calculate the value PV of an organization over multiple years, rather than just for a specific year. In addition, the organizational unit may be the entire company, or it may be a specific business, department, related organization, or group, depending on the unit for which value calculation is desired.

[0039] Furthermore, in this embodiment, the value calculation unit 132 was described as calculating the organization's value PV using the DCF method as an example, but it is also possible to calculate the organization's value PV using other calculation methods. In this case, the calculation formula and database should be constructed as appropriate according to the calculation method.

[0040] The display processing unit 133 displays the display screen shown in Figure 4 on the display unit 21 of the terminal 2 in response to user input.

[0041] Figure 4 shows an example of a display screen for organizational value data according to an embodiment. The display screen in Figure 4 is displayed on the display unit 21 of the terminal 2 in response to user operations performed on the operation unit 22. Specifically, the display screen in Figure 4 includes a header Sc1 in the upper area, a sidebar Sc2 in the lower left area, and a data display area Sc3 in the lower right area. The header Sc1 displays tabs A1 to A6, which are selected when performing various operations on the data displayed in the data display area Sc3. The sidebar Sc2 displays tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61 for selecting the data to be displayed in the data display area Sc3. Various data is displayed in the data display area Sc3 according to the 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, in the display screen of Figure 4, if tab A1 (Material) is selected, the data display area Sc3 will display the user manual for this management system, guidelines and regulations for various initiatives and standards (such as TCFD), and basic organizational data (detailed information on financial and human capital). If tab A2 (Data Aggregation) is selected, the data display area Sc3 will display various data stored in the storage unit 12 of the server device 1 in any format. If tab A3 (Interface) is selected, the layout of the data displayed in the data display area Sc3 will be changed. If tab A4 (Graph) is selected, the data displayed in the data display area Sc3 will be displayed as a graph. If tab A5 (Print) is selected, the data displayed in the data display area Sc3 will be printed. If tab A6 (File Save) is selected, a desired file read process different from the Material tab of tab A1 will be performed, or the data displayed in the data display area Sc3 will be saved (for example, stored in the storage unit 12).

[0043] Tabs B11 to B15 are selected when viewing various information about an organization's ESG (Environment, Social, Governance) activities. Specifically, when tab B11 (Environment) is selected, various information about the organization's environment is displayed in the data display area Sc3. When tab B12 (Social) is selected, various information about the organization's social activities is displayed in the data display area Sc3. When tab B13 (Governance) is selected, various information about the organization's governance is displayed in the data display area Sc3. When tab B14 (ESG Key Indicator) is selected, the main indicators of the organization's ESG activities are displayed in the data display area Sc3. The main indicators may be predetermined information based on various initiatives or industry, or they may be information arbitrarily selected by the user. If tab B14 (Disclosure) is selected, various ESG information about the organization will be displayed in the data display area Sc3 in a format suitable for disclosure to external parties.

[0044] Tabs B21 to B23 are selected when viewing various information about an 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, and cash flow statement, is displayed in the data display area Sc3. When tab B22 (Financial Key Indicator) is selected, key indicators among the information about the organization's financial statements are displayed in the data display area Sc3. When tab B23 (Enterprise Value) is selected, various information about the organization's value (Enterprise Value) is displayed in the data display area Sc3.

[0045] Tabs B31 to B36 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 is displayed in the data display area Sc3 in a format suitable for disclosure to external parties. When tab B36 (Financial Impact) is selected, various information showing the impact on financial statements under the TCFD (including organizational value data DT1 (details below)) is displayed in the data display area Sc3.

[0046] Tabs B41 to B48 are selected when viewing various organizational information within TNFD. Specifically, when tab B41 (Governance) is selected, various information about the organization's governance within TNFD is displayed in the data display area Sc3. When tab B42 (Strategy) is selected, various information about the organization's strategy within TNFD is displayed in the data display area Sc3. When tab B43 (Risk Management) is selected, various information about the organization's risk management within TNFD is displayed in the data display area Sc3. When tab B44 (Metrics and Targets) is selected, various information about the organization's metrics and targets within TNFD is displayed in the data display area Sc3. When tab B45 (Water and Biodiversity) is selected, various information about water and biodiversity within TNFD is displayed in the data display area Sc3. When tab B46 (Industrial Waste) is selected, various information about industrial waste within TNFD is displayed in the data display area Sc3. If tab B47 (Leap approach) is selected, various information about the LEAP approach (Natural Risk and Assessment Approach) in TNFD will be displayed in data display area Sc3. If tab B48 (Disclosure) is selected, various information about the organization's TNFD will be displayed in data display area Sc3 in a format suitable for disclosure to external parties.

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

[0048] Additionally, if tab B61 (Integrated Report) is selected, various information related to the integrated report will be displayed in the data display area Sc3.

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

[0050] As explained above, various organizational information related to climate change and sustainability can be easily displayed in an overall manner by operating the display screen in Figure 4. Furthermore, as shown in Figure 5, various types of information are displayed in a way that links them together in this management system, thus streamlining information acquisition and processing. For example, data related to environmental, social, and governance (ESG) factors may be used as data for impacts based on TCFD. ESG data may also be obtained by calculations using the relationships between indicators of life cycle assessment (LCA) from greenhouse gas (GHG) data acquired in advance regarding climate change. For example, if the impact on climate change for a single object (material, part, product, etc.) or activity (processing, provision of services, etc.) is GHG emissions, and the impact on air pollution is the emission of air pollutants such as NOx and SOx, then the emission of air pollutants may be calculated from the GHG emissions acquired in advance based on the above LCA. Note that the LCA may be stored in the impact management DB, or it may be stored in other relational databases constructed for each risk or opportunity.

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

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

[0053] The Organization Value Graph DT2 displays graphs of the upper limit, average value, and lower limit of organization value, respectively, based on the Organization Value Data DT1.

[0054] The trend graph DT3 displays graphs for FCF and WACC from the organizational value data DT1.

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

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

[0057] Specifically, terminal 2 receives an operation from the user via the operation unit 22 to select a method for calculating the organization's value PV (step S1). Upon receiving the operation to select a method for calculating the organization's value PV, terminal 2 sends data indicating the selected method for calculating 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 chosen by the user as the method for calculating the organization's value PV (step S2). Then, the value calculation unit 132 calculates the organization's value PV by referring to the financial statement DB (step S3).

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

[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 several calculation methods based on first data representing the organization's financial statements. This makes it possible to calculate the value of an organization using one of several calculation methods based on data representing the organization's financial statements.

[0061] (modified version) In the above embodiment, the value calculation unit 132 calculated the organization's value PV based solely on data from financial statements. In contrast, in this modified example, the value calculation unit 132 calculates the organization's value PV by considering the impact of non-financial information on financial information.

[0062] In this modified version, the first impact management DB and the second impact management DB are stored in the memory unit 12.

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

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

[0065] The items correspond to items such as "Sales Revenue" and "Cost of Goods Sold" in the income statement, and the item breakdowns correspond to the breakdowns of each item in the income statement.

[0066] Synergy is data that shows the specific nature of the impacts of climate change. For example, "cross-selling" refers to analyzing who bought what and when, based on consumer purchase history information, and finding highly relevant products that can be cross-sold as a result of climate change.

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

[0068] The figures represent data indicating the extent to which the associated synergies impact the financial statements.

[0069] Impact areas are data that shows which areas of the organization are affected by associated synergies. Examples of impact areas include "procurement," "logistics," "sales," and "back office."

[0070] The effect is data that shows how the associated synergy affects the financial statements. For example, if there is a positive impact on the financial statements, it is labeled "Positive Effect," if there is a negative impact, it is labeled "Negative Effect," if there is little to no impact on the financial statements, it is labeled "Excluded," and if the impact on the financial statements is uncertain, it is labeled "Undetermined." Note that if the effect is "Excluded," the value calculation unit 132 may calculate the organization's value PV without taking into account the amount associated with that synergy.

[0071] Figure 7, the second impact management database, shows the impact on each item in the balance sheet (BS). Specifically, similar to Figure 6, Figure 7 associates data for each item showing item breakdown, synergies, effect period, amount, impact area, and effect.

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

[0073] The valuation unit 132 calculates the organization's value (PV) by referring to the financial statements database, the first impact management database, and the second impact management database. Specifically, the valuation unit 132 calculates the organization's value (PV) after adding or subtracting the amounts associated with the corresponding accounts in the first impact management database and the second impact management database from the amounts of each item (sales revenue, cost of goods sold, etc.) in the income statement (PL), balance sheet (BS), cash flow statement, etc. For example, in the DCF method described above, sales revenue is calculated by subtracting the amount associated with the "sales revenue" item in the first impact management database from the sales revenue in the income statement in the financial statements database. Similarly, cost of goods sold is calculated by subtracting the amount associated with the "cost of goods sold" item in the first impact management database from the cost of goods sold in the income statement in the financial statements database.

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

[0075] Furthermore, when terminal 2 receives monetary input from the user in the first impact management DB and the second impact management DB, it may allow the user to select a TCFD scenario (such as a 2°C scenario or a 4°C scenario), and the synergy (or account) may be displayed according to the scenario selected by the user.

[0076] Furthermore, when terminal 2 accepts monetary input from the user for the first impact management DB and the second impact management DB, the user may be allowed to select organizational attributes (for example, the organization's industry). In this case, the type of synergy (input item) displayed on the display unit 21 may change according to the attribute selected by the user.

[0077] Furthermore, the value calculation unit 132 may decide whether to add or subtract the amount associated with the corresponding account in the first and second impact management databases 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 after one year, the value calculation unit 132 may add or subtract the amount associated with synergies with very short effect periods, and when calculating the value PV of the organization after three years, it may add or subtract the amount associated with synergies with short to medium effect periods.

[0078] Furthermore, the first and second impact management databases may consist of a single database.

[0079] Furthermore, as described above, the valuation unit 132 may calculate the value PV of an organization based on adjustments to amounts in financial information such as revenue, expenses, assets, liabilities, equity, and capital expenditures using non-financial information in the cash flow calculation, as well as by influencing the discount rate with non-financial information. For example, the selection unit 131 may select the comparable company analysis method, and the valuation unit 132 may calculate the value PV of an organization using a discount rate based on the beta values ​​of comparable companies with equivalent non-financial information (e.g., ESG performance) pre-stored in the memory unit 12. The discount rate may be adjusted by adding a premium based on non-financial information, considering preferential interest rates in the cost of debt, etc. Also, if non-financial data is used in the cash flow calculation and the discount rate is also calculated based on non-financial information, the valuation unit 132 may display a notification on the display unit 21 warning of double counting of non-financial information in the cash flow and the discount rate.

[0080] (Other embodiments) As described above, embodiments have been explained as examples of the technology disclosed in this application. However, the technology in this disclosure is not limited thereto and can be applied to embodiments that are modified, replaced, added, or omitted as appropriate.

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

[0082] Furthermore, the server device 1 and terminal 2 each have a management program installed to implement the functions according to the above embodiment. The server device 1 and terminal 2 implement the various functions according to the above embodiment by executing the management program.

[0083] Furthermore, the control unit 13 may include a data acquisition unit (not shown) and a calculation unit (not shown). In the above example, financial data was stored in the storage unit 12, but the data acquisition unit may acquire financial data from other external systems such as accounting systems via connections such as APIs.

[0084] Furthermore, in the example above, non-financial data was entered separately from financial data and stored in the memory unit 12, but the calculation unit may generate non-financial data based on financial data. For example, the calculation unit may generate non-financial data corresponding to financial data from the correspondence table (a table linking non-financial data, financial data, and related data) stored in the memory unit 12, and the acquired financial data. As an example, the calculation unit may calculate the greenhouse gas emissions corresponding to the amount of an item from the correspondence table (a table linking greenhouse gas emissions, amount, items indicating the content of the amount, and emission intensity) stored in the memory unit 12, and the acquired amount and items indicating the content of the amount. Here, by linking tags indicating the classification of greenhouse gas emissions (classification by organizational unit such as scope 1 to 3 and category 1 to 15, classification of quality such as measured value and estimated value, type such as direct emissions and indirect emissions, etc.) to the correspondence table in advance, the calculation unit can classify the greenhouse gas emissions. This allows for the automatic generation and classification of corresponding non-financial data from acquired financial data and related data.

[0085] Figure 8 is a flowchart showing the processing flow of the management system in the above example. The control unit 13 sets tags for each classification of greenhouse gas emissions (step S1). The correspondence between the classification of greenhouse gas emissions and the tags is stored in the correspondence table in the storage unit 12. The management system sets up an API connection with an external system (accounting system, etc.) (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 that has been tagged for each item of financial data. 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 emission intensity with the financial data 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 emission intensity with each item of financial data. The calculation unit of the control unit 13 calculates the organization's GHG emissions based on emission intensity linked to financial data (step S6). Subsequently, 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 several 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 Unit 133 Display Processing Unit 2 terminals 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 several calculation methods based on financial data representing the organization's financial information.

2. The system further includes a selection unit that selects one of the above-mentioned multiple 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 showing the impact of non-financial information on the financial information of the organization.

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

5. The management device according to claim 4, wherein the terminal receives input of the organization's attributes from the user and displays the input items associated with the received attributes on the display unit.

6. A management method comprising the step of a server device calculating the value of an organization using one of several calculation methods based on financial data representing the organization's financial statements.

7. A program for causing a computer to perform the management method described in claim 6.

Images