Information processing methods

Abstract

To enable the use of accounting data, tax data, labor data, and other data that serve as the basis for management decision-making, we will organize the thought process behind management decisions and present the cause-and-effect relationships between numbers and results in a narrative way using graphs, charts, and other visual aids, thereby making the data usable for management strategy. [Solution] Server 1 comprises a data acquisition unit 41 and a numerical data group presentation unit 43. The data acquisition unit 41 acquires multiple numerical data groups, including accounting data such as company sales data and company financial data, from the user terminal 2 and stores them in DB 30. The numerical data group presentation unit 43 presents the numerical data groups to the user terminal 2 in an order based on the causal relationships between the multiple numerical data groups in DB 30.

Description

Technical Field

[0001] The present invention relates to an information processing apparatus.

Background Art

[0002] In a company's accounting department or an accounting firm that provides support from outside the company, a computer installed with spreadsheet software etc. (hereinafter referred to as a "spreadsheet device") creates monthly trial balance sheets, accounting-related charts, management materials, etc.

[0003] Conventional spreadsheet devices have functions to acquire accounting data such as accounting software data, tax calculation software data, bank data, credit card company data, mail-order company data, time card data, cash register data, company-created data, etc., and according to the type of data, determine which graphs (pie charts, line graphs, bar graphs, etc.) are suitable and implement functions to create graphs.

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0005] However, in the charts generated by the above functions of conventional spreadsheet devices, all display items are statically and fixedly displayed from the beginning, and there is no display design that enables understanding of what results are derived when specific individual numerical values are entered, and further how the results are reached in what process. Furthermore, regarding the strategic planning process that forms the core of management and the business plan formulation process that concretizes tactics, which should be the premise for creating monthly trial balance sheets, accounting-related charts, management materials, etc., there has been little construction of specific and practical systems and creation of materials that can be utilized at the management site. In other words, for medium-sized and small businesses, even if they want to implement strategic management in the actual business environment, they currently have no idea how to think about it or how to take action. There have been no manuals or systems that clearly explain how to formulate strategies and tactics, and how to implement practical management actions based on them, in order to strategically develop business operations.

[0006] This invention was made in view of the above circumstances, and aims to make it possible to utilize it for strategic management development not only by displaying monthly trial balances, accounting-related charts and graphs, and management control materials in an easy-to-understand manner, but also by organizing the thinking process related to the strategy formulation process, which is the core of management, and the business plan formulation process, which concretizes tactics, and by adding a narrative element to the cause-and-effect relationship between numbers and results, and by devising the display of graphs and charts in a way that makes the flow of thinking easy to understand. [Means for solving the problem]

[0007] To achieve the above objective, an information processing apparatus according to one aspect of the present invention is: A presentation means that presents a group of numerical values ​​in an order based on the causal relationships of each of the multiple groups of numerical values. It is equipped with. An information processing method and program corresponding to the above-mentioned information processing apparatus according to one aspect of the present invention are also provided as an information processing method and program according to one aspect of the present invention. [Effects of the Invention]

[0008] According to the present invention, it is possible to organize the flow of thought, and to display charts and graphs that express the cause-and-effect relationship between numerical values ​​and results while adding a narrative element, making them usable for business strategy. [Brief explanation of the drawing]

[0009] [Figure 1] This figure shows a business strategy development support system according to one embodiment of the information processing device of the present invention, which includes a server. [Figure 2]This diagram shows the hardware configuration of the server for the business strategy development support system shown in Figure 1. [Figure 3] Figure 2 is a functional block diagram showing an example of the functional configuration of the server for the business strategy development support system. [Figure 4] Figure 2 is a flowchart showing the operation of the server for the business strategy development support system. [Figure 5] This is a diagram showing the comments screen of an accounting firm. [Figure 6] This is a diagram showing a tax calculation simulation screen. [Figure 7] This figure shows the animated display screen for the annual total graph. [Figure 8] This is a diagram showing a graph of the trend in wage and allowance expenses. [Figure 9] This diagram shows the screen for the monthly profit and loss trend report (selling, general and administrative expenses), with the screen name labeled "Monthly Profit and Loss Statement." [Figure 10] This diagram shows how the row for the item "Rental Expenses" is highlighted in the monthly profit and loss statement (selling, general and administrative expenses) screen. [Figure 11] This figure shows the screen immediately after starting the animation display of the STRAC table. [Figure 12] This figure shows the final screen of the STRAC table, which is displayed with animation after clicking the cumulative button. [Figure 13] This diagram shows the screen immediately after starting the cash flow statement. [Figure 14] This figure shows the cash flow statement screen after clicking the GO button to start the animation. [Figure 15] This diagram shows the cash flow statement screen after horizontal scrolling using the automatic expansion function or by clicking the "NEXT(>)" button. [Figure 16] This figure shows the final screen of the cash flow statement, which has been horizontally scrolled using the automatic expansion function or by further operation of the "NEXT(>)" button. [Figure 17] This image shows the cash flow balance sheet screen after clicking the GO button to start the animation. [Figure 18] It is a figure showing the final screen of the horizontally scrolled cash flow balance sheet by the automatic expansion function or by operating the "NEXT(>) " button. [Figure 19] It is a figure showing the menu screen of the printing function. [Figure 20] It is a figure showing the screen of the monthly report progress list. [Figure 21] It is a figure showing the function screen of the business strategy deployment support system. [Figure 22] It is a figure showing the first screen of the bank rating ranking function (What are the financial indicators that financial institutions particularly value?). [Figure 23] It is a figure showing "during animation" of the animation display screen of the cash BEFORE function by the "GO" button or by the automatic expansion function of the "fast forward (>>) " button. [Figure 24] It is a figure showing "during horizontal scroll" of the animation display screen of the cash BEFORE function by the "NEXT(>) " button or by the automatic expansion function of the "fast forward (>>) " button. [Figure 25] It is a figure showing "horizontal scroll end" of the animation display screen of the cash BEFORE function. [Figure 26] It is a figure showing the first screen "target value input" of the cash AFTER function. [Figure 27] It is a figure showing "during horizontal reverse scroll" of the second screen of the cash AFTER function by the "PRE(<) " button or by the automatic expansion function of the "fast forward (<<) " button. [Figure 28] It is a figure showing "horizontal reverse scroll end" of the second screen of the cash AFTER function. [Figure 29] It is a figure showing the second screen (detailed function selection screen) of the business plan formulation simulation function. [Figure 30] It is a figure showing the simulation screen (actual performance simulation screen up to now) of the sales simulation function. [Figure 31]This diagram shows the simulation screen of the sales simulation function (a target simulation screen for achieving target sales). [Figure 32] This diagram shows the simulation screen of the profit amount simulation function (a target simulation screen for achieving the target profit amount). [Figure 33] This is a diagram showing the screen of the cash balance trend table, which has been animated by clicking the START button. [Figure 34] This image shows the "Animation Ends" screen of the animated cash balance trend table. [Figure 35] This diagram shows the common function selection screen (main menu screen) related to the monthly financial statement budget-actual variance analysis function. [Figure 36] This diagram shows the option selection screen (submenu screen) for the monthly financial statement budget-actual variance analysis function. [Figure 37] This diagram shows the animation screen for the key indicator (selected sales operating profit margin) in its "state before animation starts". [Figure 38] This diagram shows the animation screen for the key indicator (selected sales operating profit margin) in the "animation finished" state. [Figure 39] This figure shows the color distribution analysis table by product and sales office (with animation display started). [Figure 40] This figure shows the color distribution analysis table by product and sales office (with the animation display closed). [Figure 41] This is a screenshot of the sales per labor hour graph. [Modes for carrying out the invention]

[0010] Embodiments of the present invention will be described below. This embodiment of the business strategy development support system is intended to create useful business management materials, etc., with a strong focus on their application in business management. It is a system that understands how managers typically think, organizes their thought processes, expresses the cause-and-effect relationships between numbers and results with a narrative element, and enables the creation of easy-to-understand graphs and charts that can be used for business management.

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

[0012] The business strategy deployment support system shown in Figure 1 is configured such that server 1 and user terminals 2-a, 2-b, 2-n, etc., are connected via a network N such as the Internet and communicate with each other. In other words, the business strategy deployment support system in this embodiment can be described as a cloud-type information processing system.

[0013] User terminal 2-a is located, for example, at the main accounting firm. User terminal 2-b is located, for example, at a partner accounting firm. User terminal 2-n is located, for example, at a company.

[0014] The user terminals 2-a and 2-b of the main accounting firm and affiliated accounting firms store various data, including accounting data, financial data, and labor data for the companies they handle, as client data A, B, C, and D. The company's user terminal 2-n stores various data E (hereinafter referred to as "company data E"), including the company's accounting data, financial data, labor data, etc.

[0015] As shown in Figure 1, in a cloud-based system, the system itself is located on Server 1. For example, when a primary accounting firm entrusts its data to Server 1, the primary accounting firm logs in to Server 1 from its user terminal 2-a, stores client data A or B held on user terminal 2-a in Server 1 (the system itself), and then logs out. Furthermore, when viewing documents generated on Server 1 from the main accounting firm, users can log in to Server 1 from user terminal 2-a and access the documents generated based on client data A or B to view them. When using documents generated by the main accounting firm based on client data A or B, the user can log in to server 1 from user terminal 2-a, access the generated documents, and perform an output operation (download operation) to output (download) the documents generated from server 1 (the main system). The same applies to client data C or D from other collaborating accounting firms and the company's own data E.

[0016] In the following, when it is not necessary to distinguish between user terminals 2-a through 2-n individually, they will be collectively referred to as "user terminal 2". This business strategy development support system acquires various numerical data and results related to companies and other organizations, and builds a mechanism that displays the results sequentially according to the flow of thought, by adding a narrative element to the causal relationship between the numerical data and the results. This business strategy development support system allows you to evaluate and judge numerical values ​​(=factors), select the display flow (story = cause and effect) and display format (results), and then display easy-to-understand graphs, charts, etc. in a clear and easy-to-understand flow.

[0017] Furthermore, this business strategy development support system stimulates the right brain by sequentially displaying easy-to-understand graphs and charts in accordance with the story, making it easier to generate new ideas and concepts. This can help Japanese companies, especially small and medium-sized enterprises, to make significant progress towards the next generation of AI and IT. It can also revitalize many unproductive meetings and contribute to increased labor productivity. Furthermore, this business strategy development support system automates almost all of the data collection, transformation, aggregation, and graphing related to the above process, significantly streamlining the business management report creation process. This business strategy development support system allows businesses to prepare for the next generation in line with the government's promotion of RPA (Robotic Process Automation: initiatives to improve productivity through business process automation), work style reforms, and digitalization.

[0018] Figure 2 is a block diagram showing the server hardware configuration of the business strategy deployment support system shown in Figure 1.

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

[0020] The CPU 11 executes various processes according to the program recorded in the ROM 12 or the program loaded from the storage unit 18 into the RAM 13. RAM13 also stores data and other information necessary for the CPU11 to perform various processes.

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

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

[0023] The memory unit 18 consists of a hard disk, DRAM (Dynamic Random Access Memory), etc., and stores various types of data. The communication unit 19 communicates with other devices (such as the user terminal 2 in the example in Figure 1) via a network N that includes the Internet.

[0024] The drive 20 is appropriately equipped with removable media 21, such as a magnetic disk, optical disk, magneto-optical disk, or semiconductor memory. Programs read from the removable media 21 by the drive 20 are installed in the storage unit 18 as needed. Furthermore, the removable media 21 can store various types of data stored in the storage unit 18, just as the storage unit 18 does.

[0025] Furthermore, user terminal 2 of the business strategy deployment support system shown in Figure 1 has basically the same hardware configuration as server 1 shown in Figure 2.

[0026] The following describes an example of the functional configuration of Server 1 in the business strategy deployment support system shown in Figure 1, with reference to Figure 3. Figure 3 is a functional block diagram showing an example of the functional configuration of the server in Figure 2.

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

[0028] In the CPU 11 of Server 1 (see Figure 2), the data acquisition unit 41, key indicator presentation unit 42, numerical group presentation unit 43, print control unit 44, notification control unit 45, communication unit 46, etc., function when processing is executed.

[0029] The data acquisition unit 41 acquires data from the user terminal 2 and stores it in the DB 30 for each user. If the user (client) of this business strategy development support system is a company, the unit acquires data related to accounting processing (a group of numerical values), such as accounting data, as data for business processing within the company. Specifically, the data acquisition unit 41 acquires multiple numerical data sets from the user terminal 2, including accounting data such as sales data of a company such as a retailer, and financial data of that company, and stores them in the DB 30. Furthermore, the data acquisition unit 41 acquires accounting data, including sales data obtained from the sale of goods in sales operations, and data related to the work of the company's employees (for example, time card data recording working hours) from the company's user terminal 2 and stores them in DB 30.

[0030] The key indicator presentation unit 42 displays various screens related to the processing of key indicators, and when various buttons on the screen are operated, it reads data from DB 30 and presents key indicators appropriate to the business based on the read data. Specifically, when displaying key indicators for a company that conducts sales operations, the key indicator presentation unit 42 reads time card data (working hours) of employees involved in sales operations and register data (sales revenue) of goods sold in sales operations from DB 30 in units of daily, weekly, monthly, etc., and uses this data to present the sales revenue per unit of time per employee as a key indicator (see, for example, the line graph 414 and its values ​​on screen 410 of the man-hour sales revenue graph in Figure 41). In other words, the key indicator presentation unit 42 presents key indicators (e.g., sales per man-hour) corresponding to sales operations to the user terminal 2 based on sales data from DB 30 and employee time card data.

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

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

[0033] On the labor-hour sales graph screen 410, at least one of the sales revenue obtained from the entire business over a predetermined period (line graph 412, etc.) and the working hours of all employees engaged in the business (bar graph 413, etc.) is displayed in correspondence with information showing the sales revenue per unit time per employee, such as the labor-hour sales line graph 414, etc. In other words, the display control unit 52 displays at least one of the total sales revenue obtained for the entire business over a predetermined period and the working hours of all employees engaged in the business, in correspondence with information indicating the sales revenue per unit time per employee, such as sales revenue per man-hour.

[0034] The numerical group presentation unit 43 presents the numerical groups in an order based on the causal relationships between each of the multiple numerical groups. Specifically, the numerical group presentation unit 43 displays various screens related to the processing of numerical groups, and when various buttons on the screen are operated, it reads data from DB 30 and presents numerical groups calculated based on the read data.

[0035] Specifically, the numerical data display unit 43 reads the necessary data (numerical data) from the accounting data (accounting data) stored in DB 30 as business processing data for the company, calculates it as needed, and outputs it to the display control unit 69, which then displays it as an animation in the order of causal relationships or the period in which the causal relationships occurred. Examples of display formats include graphs and tables, but are not limited to these. The order of cause and effect refers to the order of calculations in performance processing, the order in which performance is obtained, the order of account items, etc., such as, for example, as shown in screen 120 of Figures 11 and 12, first displaying the sales revenue graph 123a, followed by the variable cost graph 124a, the gross profit graph 125a (sales revenue minus variable costs), the fixed cost graph 127a, and finally the profit graph 128a (gross profit minus fixed costs). Furthermore, the order of periods resulting from a causal relationship would, for example, if a company's fiscal year ends in June and ends in May, the order would be June, July, and August. Note that these are just examples, and other causal orders are possible; therefore, the above examples are not the only valid ones.

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

[0037] The budget-actual calculation unit 61 obtains a set of numerical values ​​as a result of calculating the difference between the budget and actuals for each predetermined period (monthly, etc.) in the business, or the difference between actuals for two periods (the difference between the current period and the previous period, etc.). The budget-actual calculation unit 61 and the display control unit 69 realize one of the functions of monthly financial statement budget-actual variance analysis.

[0038] The past cash calculation unit 62 calculates the cash increase / decrease for a predetermined past period (one year) based on accounting data for the past two periods (e.g., the previous and the period before that) and presents it as a set of numerical values. The past cash calculation unit 62 and the display control unit 69 realize the cash BEFORE function.

[0039] The past cash calculation unit 62 aggregates the balance sheet account balances for predetermined periods (such as the end of each month) of the previous period, etc., based on accounting data from the previous period, etc., and compiles them into a group of values. The past cash calculation unit 62 and the display control unit 69 generate the past cash flow balance sheet for the monthly financial statement budget-actual variance analysis function.

[0040] The current period cash calculation unit 63 calculates the required cash amount for each account item to achieve the specified target cash acquisition amount for the current period, based on past cash increases and decreases for each account item, and compiles it into a set of numerical values. The current period cash calculation unit 63 and the display control unit 69 realize the cash after function.

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

[0042] The current period cash calculation unit 63 aggregates the balance sheet account balances for a predetermined period (such as the end of each month) based on the current period's accounting data and compiles them into a set of numerical values. The current period cash calculation unit 63 and the display control unit 69 generate the cash flow balance sheet within the monthly financial statement budget-actual variance analysis function.

[0043] The business plan generation unit 64 divides the predetermined period (1 year) into unit periods (1 month each) based on the business target amount to be achieved within the predetermined period (1 year) registered by the cash AFTER function, and generates detailed business plan data divided into the elapsed period and the remaining period. The business target amount includes, for example, target sales and target cash amount from the business plan data. The business plan data for the year is broken down into monthly target sales, target cash amounts, etc., and actual values ​​are aggregated for the elapsed period. By repeatedly running simulations for the remaining period, the business plan can be reviewed at any time during the year to ensure that the target sales, target cash amounts, etc., are achieved throughout the year. The business plan generation unit 64 and the display control unit 69 realize the business plan formulation simulation function.

[0044] The daily data aggregation unit 65 aggregates a set of numerical data for each unit period, including factors that fluctuate within a unit period as the company operates, such as cash and deposit balances, accounts receivable balances, loan balances, and utility expenses incurred. The daily data aggregation unit 65 and the display control unit 69 generate the cash balance trend table, which is part of the monthly financial statement budget-actual variance analysis function.

[0045] The tax calculation unit 66 displays the summary tax simulation screen 108 (see Figure 6) on the user terminal 2-n and executes the summary tax simulation function. Specifically, the tax calculation unit 66 reads accounting data such as profit amount and taxable income amount, as well as tax data necessary for tax simulation, from DB30, calculates the estimated annual tax amount, generates a numerical group, and outputs it to the display control unit 69.

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

[0047] Furthermore, the cost trend calculation unit 67 displays the cost trend graph screen 112 (see Figure 8) on the user terminal 2-n and executes the cost trend graph animation display function. Specifically, the trend calculation unit 67 reads accounting data such as the monthly trend amounts of expense items for the previous and current periods, which are necessary for calculating the trend of expenses, from DB30, calculates the figures for the previous period, the figures for the current period, and the difference amount, and outputs them as a group of figures to the display control unit 69.

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

[0049] The breakdown calculation unit 68 displays the STRAC table screen 120 (see Figure 11) on the user terminal 2-n and executes the STRAC table animation display function. Specifically, the breakdown calculation unit 68 reads accounting data such as revenue, variable costs, and fixed costs for the current period, which are necessary for creating the STRAC table, from DB30, creates the data for the STRAC table as a set of numerical values, and outputs it to the display control unit 69.

[0050] The display control unit 69 displays the numerical data generated by the budget performance calculation unit 61, past cash calculation unit 62, current cash calculation unit 63, business plan generation unit 64, daily data aggregation unit 65, tax calculation unit 66, trend calculation unit 67, and breakdown calculation unit 68 as an animation. Specifically, the display control unit 69 displays the set of numerical values ​​obtained by the budget performance calculation unit 61 in the form of a graph or table, in order of periods such as months (for example, if the display starts in June, then June, July, August, etc.). In this context, animation refers to the action of continuously displaying multiple numerical values, image positions, patterns, etc., at a constant tempo while slightly shifting their positions.

[0051] The display control unit 69 displays a specified set of numerical values ​​(e.g., cash increase / decrease) from past cash increase / decrease amounts for each account item or the target cash acquisition amount for the current period, in the order of account items such as sales, variable costs, and fixed costs, using animation.

[0052] The display control unit 69 animates the group of numerical values ​​generated by the past cash calculation unit 62 or the current period cash calculation unit 63 in the form of a graph or table, for example, in the order of cash items (such as accumulated profit, fixed funds, sales and purchase funds, current funds, etc.). The display control unit 69 displays the detailed business plan data generated by the business plan generation unit 64 in an animated format, either in the order of account items (e.g., total sales, store sales, outside sales, etc.) or in the order of periods (e.g., monthly).

[0053] The display control unit 69 animates the group of numerical values ​​aggregated by the daily data aggregation unit 65 for each unit period (for example, daily) in the order of the unit period (for example, if the display start date is June 1, then June 1, June 2, June 3, etc.) for a predetermined period (for example, 365 days or until the display end date).

[0054] The display control unit 69 displays the numerical data generated by the tax calculation unit 66 in an animated order, for example, according to the flow of the tax calculation basis (e.g., current revenue, carried-forward losses, taxable income, etc.).

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

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

[0057] The display control units 52 and 69 advance the display one by one in a screen that animates key indicators or numerical groups, according to the selected display flow (story = cause and effect), by clicking the "GO" button or the "NEXT (>)" button. This makes it possible to draw the viewer's attention to numbers, graphs, etc. In addition, instead of clicking the "GO" or "NEXT (>)" buttons one by one, there is a function (automatic expansion function) that automatically advances the display using the "START" or "Fast Forward (>>)" buttons, and when displaying automatically, a time lag (variable) is deliberately set for each display, and the sequential display of each item emphasizes the narrative aspect.

[0058] The display control units 52 and 69 scroll to the right (or down, etc.) in a clear manner according to the size of the display screen as numerical values, graphs, etc. progress, thereby causing the viewer's attention to move from right to right (or down, etc.) as time progresses, and emphasizing the narrative aspect. The display control units 52 and 69, when necessary, will pop up a separate window (or move to a separate sheet, etc.) showing the breakdown details, or display a frame containing explanatory messages such as speech bubbles or comments, based on the user's mouse or click operations (or automatically depending on conditions related to the numerical values). In other words, the display control units 52 and 69 have display functions that align with the normal flow of consciousness when users want to check the breakdown of numerical values.

[0059] The display control units 52 and 69 can change the display in various ways, make new displays appear, overwrite handwritten text, add sticky notes, or move to a different window of another system by clicking predetermined locations on the animation display screen at the appropriate time (or automatically according to conditions on numerical values), or as numerical values ​​or graphs progress. There is a function to generate an alarm (display or sound) for items where abnormal values ​​are displayed. If sufficient data is available, the range of abnormal values ​​can also be determined by AI. This allows users to change, enlarge, and rotate the display format of text and numerical logos and colors, display avatars and virtual reality-based explanations in virtual spaces, and show explanatory videos and audio. All of these elements emphasize the narrative between numerical values ​​and results, and are effective in deepening the understanding of the flow.

[0060] The display control units 52 and 69 will pop up a separate window for performing the simulation by clicking where necessary (or automatically depending on the conditions for the numerical values). Simulations and plan updates can be performed at any time, even during the fiscal year. Furthermore, regarding automatically changing the display based on conditions related to numerical values, if sufficient data is accumulated, it will be possible to use AI to make conditional judgments.

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

[0062] The notification control unit 45 notifies the user terminal 2 of the completion of the monthly report at a predetermined time when the monthly report is provided. This function is called the automatic notification function. The notification control unit 45 is equipped with an automatic transmission function and sends a notification at one of the following timings: (1) a predetermined date and time, (2) after a predetermined time has elapsed, (3) when a transmission request is received from the other party, or (4) when data is updated.

[0063] The liaison unit 46 displays the accounting firm comment screen 100 (see Figure 5). The accounting firm comment screen 100 functions as a contact point between registered corporate users and their primary accounting firm or other affiliated firms. The communication unit 46 supports two-way live video and audio communication and chat messaging via the internet (or telephone line), allowing communication with users through video, audio, text messages, etc. Specifically, we can respond to inquiries from user companies regarding management consulting, accounting, taxation, labor relations, legal matters, insurance, etc. We can also respond to inquiries from a large number of external parties via our website and social media.

[0064] First, the general operation of the business strategy deployment support system of the embodiment will be explained with reference to the flowchart in Figure 4. Figure 4 is a flowchart of the server operation in the business strategy deployment support system.

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

[0066] By presenting the numerical data in an order based on the causal relationships between each of the multiple numerical data sets, corporate users can review the numerical data while gaining a clearer understanding of the calculation basis. For example, when applied to a company's business plan, the difference between budget and actual results becomes clear, allowing for consideration of future changes to the business plan even during the plan's term, thus enabling timely revisions to the business plan. Furthermore, when applied to a company's cash flow data, for example, it becomes easier to understand the company's current cash flow situation, allowing for the formulation of effective cash flow strategies based on concrete figures.

[0067] The following describes the general operation of the business strategy development support system of the embodiment with reference to Figures 5, 21, and 35. Figure 21 shows the function screen of the business strategy development support system. The function screen in Figure 21 has menus for four functions, such as A, B, C, and D, namely (A: Current status check "bank rating" - bank rating ranking display function), (B: Cash BEFORE&AFTER function, a tool for formulating a broad "business strategy"), (C: Detailed "business plan" formulation simulation function), and (D: Monthly financial statement budget-actual variance analysis function). Each function can be activated by clicking the START button for each menu.

[0068] From (A: Current Status Check "Bank Rating"? Bank Rating Ranking), you can transition to the bank rating ranking function page (Figure 22) where you can check the financial institutions' evaluations of companies. From (B: A tool for formulating a broad "business strategy" - Cache BEFORE & AFTER), you can transition to Figure 23, which shows the Cache BEFORE function screen, and Figure 26, which shows the Cache AFTER function screen. From (C: Detailed "Business Plan" Formulation Simulation), you can transition to the second screen (Detailed Function Selection Screen) of the Business Plan Formulation Simulation function, Figure 29. From (D: Monthly Financial Statement Budget-Actual Variance Analysis), you can navigate to the common function selection screen (main menu screen) related to the monthly financial statement budget-actual variance analysis function (Figure 35), and from there to the accounting firm comments screen (Figure 5), the overview tax simulation function screen (Figure 6), and other function screens. Furthermore, the option selection screen (submenu screen) for the key indicator display function (Figure 36) allows users to transition to the sales revenue operating profit margin graph (Figure 37), the product-by-sales-office-color distribution analysis table (Figure 38), and other graphs.

[0069] Figure 5 shows the accounting firm comments screen. Figure 35 shows the common function selection screen (main menu screen) related to the monthly financial statement budget-actual variance analysis function. Figure 36 shows the optional function selection screen (submenu screen) that is displayed after transitioning from the common function selection screen in Figure 35.

[0070] In the business strategy development support system of this embodiment, corporate users and certified public accountants of affiliated accounting firms are registered as users on Server 1 operated by the main accounting firm, which is the service provider. For example, when a corporate user enters a predetermined address on the browser screen of user terminal 2-n, a login page (not shown) made public by server 1 to the user is displayed. By entering a user ID and password on this login page and logging in, the common function selection screen 350 shown in Figure 35 is displayed on user terminal 2-n. The common function selection screen 350 in Figure 35 features a list of functions consisting of icons for accounting firm comments, overview tax simulation, key indicators, company-wide, quotes, budget-actual variance analysis, personnel cost trend table, variable cost / fixed cost trend table, monthly trend table (selling, general and administrative expenses), monthly trend table (manufacturing cost), cost trend, STRAC table, cash balance trend table, cash flow statement, cash balance sheet, etc. Clicking on any of these icons activates the function linked to that icon.

[0071] For example, clicking the "Accounting Firm Comments" icon on the common function selection screen 350 in Figure 35 activates the communication unit 46 and displays the accounting firm comments screen 100 shown in Figure 5. The accounting firm comment screen 100 includes a group of buttons 101 for each specialized field and expert under "<Inquiry> "Beep, Pa" Call Center", a live video communication section 102 including buttons such as "Live Camera", "Hello", and "Delete Image", a live video display area 103, a chat communication area 104 including buttons such as "Chat", "Hello", and "Delete Chat", a progress status list 105, a contact and confirmation items list 106, a comment area 107, and more.

[0072] Here, the user selects one of the buttons from the various specialized fields and experts in the "<Inquiry> "Beep, Pa" Call Center" (in the image, "Accounting Manager XXXXX" is selected), and then clicks, for example, the "Hello" button in the Live Video Communication Unit 102. This enables live video communication with accounting firm staff or externally affiliated experts, allowing for two-way live video and audio communication between the expert and the user. Alternatively, depending on the settings, live video communication is possible with any location, such as factories, branch offices, the head office accounting department, or the corporate planning office. Furthermore, live video communication for inquiries and applications may be conducted in cooperation with financial institutions, settlement companies, securities companies, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, etc.

[0073] The live video feed remains displayed in the foreground, albeit in a reduced size, even when switching to other pages, allowing the expert to show their face while explaining the screen. To end the conversation, you can stop live video and audio communication by clicking the "Delete Image" button on the live video communication unit 102.

[0074] Furthermore, by installing a separate screen with two-way live video and audio communication via the internet (or telephone line) using a live camera, and limiting the displayed content to what can be publicly shared, it is also possible to respond to inquiries from an unspecified number of people from outside.

[0075] For inquiries from an unspecified number of external parties, they can access the main accounting firm's homepage or social media page from their smartphone or other device, and by clicking the address link to the accounting firm's comment screen 100 on the accessed page, a screen with limited content from the accounting firm's comment screen 100 shown in Figure 5 will be displayed to the caller.

[0076] To initiate contact, click the "Hello" button on the live video communication unit 102. This click triggers a connection request to be sent to user terminal 2-a at the main accounting firm. User terminal 2-a will then emit a ringing sound such as a "ping-pong" and display a comment such as "Inquiry." When a staff member at the main accounting firm presses the "start communication" button, communication with the user or communication to respond to inquiries from an unspecified number of external parties will begin. Furthermore, this click operation can be used as a trigger to send a connection request to the terminal of a certified public accountant or other external partner accounting firm. The terminal will emit a ringing sound such as a "ping-pong" and display a comment such as "Inquiry" on its screen. When the certified public accountant or other external partner accounting firm presses the communication start button, communication with the user or communication to respond to inquiries from an unspecified number of external parties will begin.

[0077] Instead of using the live camera, pressing the "Hello" button in the "Chat" section will bring up the "Chat" screen, allowing you to handle inquiries via chat. Progress status list 105 displays the work progress for monthly documents. Contact and confirmation sheet 106 displays questions, corrections, confirmations, corrected journal entries, etc.

[0078] Comment section 107 displays information related to accounting, taxation, management, etc. This information in comment section 107 is provided to users who view this page. Comments in comment section 107 can also be displayed from various pre-prepared and saved comments. In addition, it includes a news provision function, a notification function from accounting firms and financial institutions, an online video seminar hosting function, a function to upload and download various data, a whiteboard function, and an e-commerce function.

[0079] The contents of the chat communication field 104, the contact and confirmation sheet 106, and the comment field 107 are saved separately as communication history in DB30 on server 1. The saved communication history can be retrieved and viewed on the monthly report progress list screen (see Figure 20) by performing a past history retrieval operation.

[0080] (Overview of tax simulation function) Refer to Figure 6 for an overview of the tax simulation function. Figure 6 shows a tax calculation simulation screen. When a corporate user clicks, for example, the icon for the overview tax simulation screen on the common function selection screen 350, the tax calculation unit 66 is activated and displays the overview tax simulation screen 108 shown in Figure 6 on the user terminal 2-n.

[0081] DB30 on Server 1 already stores accounting data for the previous and current periods regarding corporate income tax and consumption tax, as well as tax data for the current, previous, and the period before that, which are exported from tax filing software, etc., on an ad-hoc basis (annual, monthly, weekly, or daily).

[0082] The tax calculation unit 66 reads the data necessary for the tax simulation from DB30, calculates the estimated annual tax amount, and outputs it to the display control unit 69. The display control unit 69 is programmed with a display order that follows the flow of the tax calculation basis, and displays the estimated annual tax amount, etc., input from the tax calculation unit 66, by sequentially inserting numerical values ​​into the items on the summary tax simulation screen 108 in accordance with the flow of the tax calculation basis, and displaying them with animation. On this summary tax simulation screen 108, the user can recognize the annual tax amount, etc. for the previous period and then check the estimated annual tax amount, etc. for the current period.

[0083] The following explains the animation display of the tax amount. When displaying the animation, for corporate tax and other taxes for the previous fiscal year, the system starts with the revenue figures for the previous fiscal year and calculates taxable income by deducting the carryforward losses that can be deducted in the tax calculation.

[0084] Next, the estimated annual corporate tax is calculated by multiplying the taxable income by the set tax rate, and then displayed in the following order: interim payment amount, estimated payment amount at the end of the fiscal year, and estimated annual corporate tax.

[0085] This overview tax simulation function displays each item and value sequentially, making it easier to understand the basis for calculating corporate tax, such as what can be deducted and to what extent from the company's current revenue, how much has been paid at the interim stage, and how much tax will need to be paid at the end of the fiscal year.

[0086] For the previous fiscal year, the interim figures for consumption tax, etc., are displayed based on accounting and tax data. The estimated year-end payment amount (calculated from taxable sales and input tax credits in the case of simplified taxation) and the estimated annual consumption tax figures are then displayed sequentially.

[0087] This overview tax simulation function displays each item and value sequentially, making it easier to understand the company's current situation, such as how much consumption tax has been paid at the interim stage and how much tax will need to be paid at the end of the fiscal year, thus providing a clearer understanding of the tax calculation basis for consumption tax.

[0088] The tax amount for the current year is displayed after reviewing last year's tax amount and comparing it to that amount. Similarly, for corporate tax and consumption tax for the current fiscal year, the items and values ​​will be displayed sequentially in animation according to the flow of the tax calculation basis.

[0089] By displaying last year's figures first, followed by this year's figures, comparing each displayed item with last year's figures makes it easier to understand the validity of the current year's figures.

[0090] Furthermore, it is possible to display the process of calculating the tax amount in more detail. By calculating the tax amount by adding and subtracting values ​​in various schedules according to the procedure for preparing a tax return, and displaying each schedule item sequentially with animation, it becomes possible to confirm the tax amount while more clearly understanding the basis for the calculation. The same applies to corporate tax, consumption tax, income tax, inheritance tax, gift tax, and resident tax. It is also possible to retrieve and display financial statements and tax returns from previous years.

[0091] (Company-wide annual total graph animation display function) Refer to Figure 7 to explain the company-wide annual total graph animation display function. Figure 7 shows the animated display screen of the annual total graph. When a corporate user clicks, for example, the company-wide annual total graph icon on the common function selection screen 350, the trend calculation unit 67 displays the company-wide annual total graph screen 109 shown in Figure 7 on the user terminal 2-n.

[0092] The transition calculation unit 67 reads the data necessary for calculating the annual total from the accounting data of the previous two periods and the current period in DB30, calculates the annual total, and outputs it to the display control unit 69. The display control unit 69 arranges the input annual total amount in the order of the months on the annual total graph and displays it as an animation so that the line graph extends along the horizontal axis.

[0093] In the following, the term "simulation" will be used, which refers to the process of modifying data and then displaying it as an animation. For the simulation data that forms the basis of the animation display, the necessary data will be read from the saved plan values ​​obtained by clicking the "Register" button 326 after clicking the "Start" button 298 of the profit amount simulation function in the business plan simulation screen 290 of Figure 29, and the simulation values ​​will be calculated and displayed sequentially as an animation.

[0094] In this company-wide annual summary graph screen 109, the line graph animation progresses, and normally the page switches when it reaches the right edge of the screen. However, here, the entire line graph is scaled down (adjusted) to fit perfectly within the screen and displayed in full screen. As soon as the screen switches to the company-wide annual total graph, it goes into full screen and the animation begins. Initially, the graph of the simulated annual total sales progresses month by month in chronological order, displaying up to the final month.

[0095] The annual total figures for each month are calculated by the trend calculation unit 67 by adding the sales figures for the current month to the annual total figures for the previous month, and subtracting the sales figures for the previous month. The annual total figures refer to the total amount for the most recent 12 months. In other words, the process of calculating the current month's value by adding or subtracting from the previous month's value each month can be understood more clearly by the animation function, which shows the graph progressing sequentially.

[0096] Next, with the intention of recognizing trends by comparing them with the simulation graph, the graph of actual annual sales figures progresses sequentially month by month in a time series, displaying up to the elapsed month. When a company is performing well and sales are increasing, the annual total graph will progress upwards. Conversely, when the company is performing poorly and sales are declining, the annual total graph will progress downwards.

[0097] This company-wide annual total graph animation display function allows you to easily see whether the annual total figures are progressing upwards or downwards each month by displaying them month by month, making it easy to visually recognize the trend. Furthermore, by visually tracking the overlap between the simulation graph displayed earlier and the actual results month by month, you can gradually understand the discrepancy between the plan and the actual results as time progresses.

[0098] Next, the graph of the simulated annual operating profit and the actual annual operating profit will be displayed in sequence. Furthermore, the figures for sales revenue and ordinary profit, as well as the figures for ordinary profit, are displayed.

[0099] Comparing simulation graphs with actual performance graphs fulfills the "Check" (evaluation) function within the PDCA cycle.

[0100] Furthermore, by clicking the "Go to Business Plan Simulation" button 110 in the upper right corner of the company-wide annual total graph screen 109 in Figure 7, you will be taken to the business plan simulation screen 290 shown in Figure 29. From this screen 290, you can run the simulation, review the data, and then check the updated simulation graph on the company-wide annual total graph screen 109 in Figure 7.

[0101] This company-wide annual summary graph screen 109 allows for constant review of simulations and visualization of results in graph form, enabling the development of quick and effective "Actions" (improvement actions).

[0102] (Expense trend graph animation display function) The cost trend graph animation display function is explained with reference to Figure 8. Figure 8 shows a graph illustrating the trend in salary and allowances. When a corporate user clicks, for example, the cost trend graph icon on the common function selection screen 350, the trend calculation unit 67 displays the cost trend graph screen 112 shown in Figure 8 on the user terminal 2-n.

[0103] The trend calculation unit 67 reads the data necessary for calculating the cost trend from the accounting data of the previous and current periods in DB30, calculates the previous period figures, current period figures, and difference amounts, and outputs them to the display control unit 69. The display control unit 69 arranges the input previous period figures, current period figures, and difference amounts in the order of months in the cost trend graph, and displays them with an animation so that the line graph extends along the horizontal axis.

[0104] The simulation data that forms the basis of the animation display is retrieved from the planned figures that were saved by clicking the start button 298 of the profit amount simulation function in the business plan simulation screen 290 of Figure 29, and then clicking the registration button 326 to save the data calculated when the profit amount simulation was performed in the profit amount simulation screen 320 of Figure 32. The simulation values ​​are then calculated and displayed sequentially as an animation.

[0105] The following explains the processing flow. In this case, select the selling, general and administrative expense account to be displayed from the pull-down list 113 shown on screen 112 in Figure 8. Note that "Salaries and Wages" is selected on the screen. The pull-down list 113 displays the selling, general and administrative expense accounts that have been selected and recorded in each client's individual settings sheet. The unit change button 114 displayed on screen 112 is used to specify the unit, and the numerical value and graph will be displayed in the selected unit. Note that thousands of yen are selected on the screen. Regarding units, the data can be converted to US dollars, Euros, etc., based on exchange rate data (given data or real-time data obtained from the internet). In addition, account titles and other indications can be converted to English notation, and by converting all numerical values, account titles, and other indications to English notation, English financial statements and English accounting materials can be created. Conversely, English financial statements can also be converted and displayed in Japanese financial statements. When the START button 115 displayed on screen 112 in Figure 8 is clicked, the animation display starts, and first the budget figures are displayed sequentially month by month in chronological order. Subsequently, the figures for the previous period are displayed sequentially month by month in chronological order.

[0106] Next, the actual figures are displayed sequentially month by month in chronological order up to the elapsed month, and the budget variance and year-on-year variance are displayed sequentially. The figures for this fiscal year are displayed with the intention of comparing them to the budget and the figures from the previous period.

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

[0108] This cost trend graph animation display function allows you to display monthly figures in the order of budget, previous period, actual, or previous period, budget, actual, etc., and display the variances. This makes it possible to visually and impressively recognize trends such as a sudden occurrence of an unfavorable variance (red background) in a month where favorable variances (blue background) are large, or an unfavorable variance reversing to a favorable variance during the period.

[0109] Regarding the graph, the budget graph will initially be displayed sequentially month by month, progressing chronologically until the final month.

[0110] Next, the graph for the previous period progresses month by month in chronological order, displaying up to the final month. The actuals graph progresses month by month in chronological order, displaying up to the elapsed month, with the intention of recognizing trends by comparing and referring to the budget and previous period graphs.

[0111] In the cost trend graph (screen 112) of Figure 8, the animation display function allows users to visually follow the progression of the graph, comparing it sequentially with the graphs from previous months to view the current month's graph. This makes it possible to clearly understand how the costs incurred by the company (salaries and allowances) have increased or decreased over time. Furthermore, displaying graphs showing trends in sales and other metrics alongside the main data makes it easier to analyze the causes of cost increases and decreases.

[0112] Furthermore, by visually tracking the overlap between the budget graph and the previous period's graph, which are already displayed on screen 112, month by month, users can gradually understand the trend of the discrepancy between the plan and actual results, and the differences between the previous and current periods, as time progresses.

[0113] The actual performance graph, which had been lagging behind the budget graph, suddenly began to surpass it from a certain month onwards. This trend can be tracked month by month, allowing information on the trend over time to be obtained as it progresses.

[0114] With this cost trend graph animation display function, the display order is organized and the graphs are intentionally displayed sequentially, allowing users to visually track changes and trends that are difficult to obtain from statically displayed graphs. In other words, you can check the current month's figures by comparing them sequentially with the previous month's figures. Furthermore, by visually following the shape of the graph's progression, it becomes possible to grasp the trend in a more impactful way.

[0115] Furthermore, clearly recognizing the difference between budget and actual results fulfills the "Check" (evaluation) function within the PDCA cycle. By clicking the "Go to Business Plan Simulation" button 111 in the upper right corner of screen 112 in Figure 8, you will be taken to the business plan simulation screen 290 shown in Figure 29. From this screen 290, you can run the simulation, review the data, and check the updated simulation graph on the salary and allowance trend graph screen 112 in Figure 8. Because simulations can be reviewed at any time in this manner, it becomes possible to derive quick and effective "Actions" (improvement actions).

[0116] (Monthly trend table (selling, general and administrative expenses) animation display function) The animation display function for the monthly trend table (selling, general and administrative expenses) will be explained with reference to Figures 9 and 10. Figure 9 shows the screen of the monthly trend table (selling, general and administrative expenses) with the screen name "Monthly Profit and Loss Statement". Figure 10 shows the row of the item "Rental Expenses" that was clicked on the monthly trend table (selling, general and administrative expenses) screen, and how it is colored. When a corporate user clicks, for example, the icon for the monthly trend table (selling, general and administrative expenses) on the common function selection screen 350, the trend calculation unit 67 displays the monthly trend table (selling, general and administrative expenses) screen 116 shown in Figure 9 on the user terminal 2-n.

[0117] The trend calculation unit 67 reads monthly trend data for each account necessary for calculating monthly selling, general and administrative expenses from the accounting data of the previous and current periods in DB30, calculates the monthly selling, general and administrative expenses, and outputs it to the display control unit 69. The display control unit 69 displays the entered monthly selling, general and administrative expenses in the respective columns for each month of the monthly trend table (selling, general and administrative expenses), and for the target month (September in the screen), it displays the data with animation so that the numerical values ​​are inserted vertically in order of account titles.

[0118] In this process, the transition calculation unit 67 reads and displays the data for the 23 account items to be displayed, which are selected and stored in each user's individual settings sheet. The animation begins simultaneously with the display of screen 116 of the monthly trend table (selling, general and administrative expenses) in Figure 9. The figures for the target month (September in the screen) are displayed sequentially in the following order: total sales, purchases of goods for the period, cost of goods sold, cost of products sold, and cost of goods sold. The gross profit / loss column displays the total sales minus the cost of goods sold.

[0119] Subsequently, the 23 account items subject to display for selling, general and administrative expenses, as well as other figures such as total selling, general and administrative expenses, operating profit / loss amount, total non-operating income, total non-operating expenses, ordinary profit / loss amount, total extraordinary gains, total extraordinary losses, and net profit / loss amount for the period will be displayed sequentially.

[0120] By sequentially displaying the numerical values ​​of each item with animation, it becomes easier to understand the figures in line with the profit and loss structure, which involves calculating operating profit by subtracting expenses from revenue, and then adding or subtracting non-operating and special items.

[0121] On screen 116 of this monthly trend table (selling, general and administrative expenses), you can change the color of the display row for the account you want to focus on when viewing the chart, making it easier to check the trends in the figures. In this case, as shown in Figure 10, clicking anywhere on the row of the account you want to focus on in the monthly trend table (selling, general and administrative expenses) screen 116 (row 117 for "rent" in the screen) will highlight the row displaying that account. In this example, we changed the color of the row displaying the account we wanted to highlight, but by changing the settings, you can change the color of the "column" you click or any other range of fields you choose.

[0122] (STRAC table animation display function) The STRAC table animation display function will be explained with reference to Figures 11 and 12. Figure 11 shows the screen immediately after starting the animation display of the STRAC table. Figure 12 shows the final screen of the STRAC table after clicking the cumulative button and displaying the animation.

[0123] When an enterprise user clicks, for example, the STRAC table icon on the common function selection screen 350, the breakdown calculation unit 68 displays the STRAC table screen 120 shown in Figure 11 on the user terminal 2-n. The STRAC table screen 120 in Figure 11 includes columns for "Sales Revenue" 123, "Your Company's Variable Costs" 124, "Gross Profit (Sales Revenue minus Variable Costs)" 125, "Gross Profit Margin" 126, "Your Company's Fixed Costs" 127, and "Operating Profit (+ Interest Paid) - Profit from Core Business" 128. A bar graph display area is also provided below each column.

[0124] The breakdown calculation unit 68 reads the data necessary for creating the STRAC table from the accounting data for the current period in DB30, creates the data for the STRAC table, and outputs it to the display control unit 69. The display control unit 69 sequentially arranges the input STRAC table data on the STRAC table screen 120 and displays it as an animation.

[0125] Here, data on variable and fixed cost classifications and personnel cost items stored in each user's individual "settings sheet" is read, the data for the STRAC table is calculated, and then displayed sequentially with animation.

[0126] The state of the STRAC table screen 120 shown in Figure 11 is when the monthly button 121 or the cumulative button 122 is pressed to start the animation display, data is read from the accounting data and displayed in the "Sales" column 123, and a bar graph 123a is displayed in the graph area below column 123.

[0127] The final state of the STRAC table screen 120, as shown in Figure 12, is the state of the STRAC table screen 120 after the animation has progressed further from the state of the STRAC table screen 120 in Figure 11. In the STRAC table screen 120 shown in Figure 12, a numerical value is displayed in the "Sales" column 123, a bar graph 123a is displayed in the graph area below that column 123, and then a numerical value, a bar graph 124a, and a callout 124b are sequentially displayed in the "Your company's variable costs" column 124.

[0128] Gross profit is calculated by subtracting variable costs from sales revenue. Therefore, this value is displayed in column 125, labeled "Gross profit is calculated by subtracting variable costs from sales revenue," and a bar graph 125a is displayed in the graph area below column 125. Simultaneously, the gross profit margin is calculated and displayed in the gross profit margin column 126.

[0129] Next, the breakdown calculation unit 68 reads the fixed cost data from the accounting data in DB30 and passes it to the display control unit 69. The display control unit 69 displays the fixed cost figures in the "Your company's fixed costs" column 127 and displays a bar graph 127a and a callout 127b in the area below it.

[0130] Operating profit (+ interest expense) is calculated by subtracting fixed costs from gross profit and then subtracting interest expense. The breakdown calculation unit 68 performs this calculation and displays the value in the column 128 labeled "Operating Profit (+ Interest Expense) - Profit from Core Business," and also displays a yen symbol 129 surrounding column 128. In addition, a bar graph 128a is displayed in the area below column 128.

[0131] By sequentially displaying the numerical values ​​and graphs for each item in this way, it becomes easier to understand the figures in line with the profit and loss structure, which involves calculating gross profit by subtracting variable costs from revenue, and then calculating operating profit by further subtracting fixed costs.

[0132] Furthermore, for "break-even point analysis," the break-even sales figure is calculated by dividing the fixed cost figure by the gross profit margin figure, and the message "If sales increase by 7.0 million yen, the company will become profitable" is displayed. The system calculates the difference between the sales revenue figure and the break-even sales revenue figure, displays the value in the margin of safety column, and also displays the message, "A 1.9% increase in sales revenue will result in a profit."

[0133] Next, regarding the "Analysis of Variable Costs," the variable cost rate for this month and the cumulative variable cost rate will be displayed sequentially. Furthermore, regarding the Analysis of Fixed Costs, fixed cost data will be read from the accounting data and calculated. Fixed cost items will then be categorized according to their nature, such as "Personnel (Personnel Costs)," "Materials (Expenses)," "Money (Interest)," and "Strategy, Advertising, Education, and Research and Development Expenses," and the figures for this month and the cumulative figures will be displayed sequentially.

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

[0135] (Cash flow statement animation display function) The cash flow statement animation display function will be explained with reference to Figures 13 to 16. Figure 13 shows the screen immediately after starting the cash flow statement. Figure 14 shows the screen of the cash flow statement after the animation has started using the automatic expansion function by the GO button 131. Figure 15 shows the screen of the cash flow statement after horizontal scrolling using the automatic expansion function by the GO button 131 or by operating the "NEXT (>)" button. Figure 16 shows the final screen of the cash flow statement after horizontal scrolling using the automatic expansion function by the GO button 131 or by further operation of the "NEXT (>)" button.

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

[0137] When the GO button 131 on the cash flow statement screen 130 is clicked, the numerical values, comments, etc. for each item are displayed sequentially and smoothly with animation. In this case, the cash flow calculation unit first reads the "Net Income for the Period" data for the current month from the DB30 accounting data, displays that value in the "1. Cash Flow from Operating Activities: Profit for the Current Month" column, and also displays a yen symbol and a callout for emphasis.

[0138] Subsequently, the cash flow calculation unit reads data from the accounting data in DB30 as needed, calculates the figures, and displays the numbers, comments, etc., in an animation that fills the entire cash flow statement screen 130. The state in which the animation display has progressed in this way is shown in Figure 14, the cash flow statement screen 130.

[0139] Following the display of the numerical value, yen symbol, and callout in the "1. Cash Flow from Operating Activities: This Month's Profit" section, the comment "Cash Remaining" and the numerical value will be displayed sequentially in the "Cash-Based Adjustments: Depreciation Expense" section.

[0140] Furthermore, the following comments and figures will be displayed sequentially: "Accounts receivable decreased, cash increased" in the "Accounts payable" column, "Accounts payable decreased, cash decreased" in the "Accounts payable" column, "Inventory decreased, cash increased" in the "Inventory" column, and "Cash decreased" in the "Other operating activities" column.

[0141] These values ​​are added or subtracted to calculate the increase in cash flow, and this value is displayed in the "Increase in Cash Flow from Operating Activities" column. When the display progresses to the next screen, the numerical value in the "3. Cash Flow from Operating and Investing Activities: Increase in Free Cash Flow" section is displayed, followed immediately by a highlighted yen symbol and a speech bubble saying "Actual amount of money earned and increased." At the same time, an arrow and a speech bubble saying "Usually do not match!" appear.

[0142] Subsequently, the animation progresses, and the display of numbers, comments, etc., fills the entire cash flow statement screen 130. The state in which it has automatically "scrolled horizontally" by the width of one page is the cash flow statement screen 130 in Figure 15.

[0143] In the cash flow statement screen 130 of Figure 15, after the value is displayed under "Increase in cash flow from operating activities," it automatically "scrolls horizontally" by the width of one page, and the comment and value "Cash increased from the sale of" is displayed in the "Cash flow from investing activities - Tangible and intangible fixed assets" section, and the comment and value "Cash increased from" is displayed in the "Other investing activities" section.

[0144] Furthermore, a numerical value will be displayed in the "Increase in cash flow from investing activities" column, and a numerical value, a highlighted yen symbol, and a callout will be displayed in the "3. Cash flow from operating and investing activities: Increase in free cash flow" column.

[0145] Subsequently, by displaying an arrow and a speech bubble saying "They don't usually match!", the difference between the two values ​​is emphasized, drawing the user's attention to this point.

[0146] Subsequently, the animation display progresses further, and the final state, which is the cash flow statement screen 130 in Figure 16, is automatically "horizontally scrolled" by the width of one page.

[0147] In the cash flow statement screen 130 of Figure 16, the page automatically scrolls horizontally by one page width, and the comment and numerical value "Cash decreased as a result" appear in the "4. Cash flow from financing activities - Repayment of borrowings" section, followed by a callout, and numerical values ​​appear in the "Increase in cash flow from financing activities" section.

[0148] Next, the "5. Change in Cash and Deposits This Month" is calculated, and the numerical value, a highlighted yen symbol, a speech bubble, etc., are displayed sequentially. Furthermore, the numerical value is displayed in the "6. Cash and Deposits Balance at the Beginning of the Month" column.

[0149] The cash flow calculation unit adds the figures for "5. Change in cash and cash equivalents this month" and "6. Beginning balance of cash and cash equivalents" to calculate the ending balance of cash and cash equivalents, and displays that value in the "7. Ending balance of cash and cash equivalents" column. Furthermore, the breakdown shows a value in the "Cash (Cash and Deposits)" column and a value in the "Timely Savings and Others (Illegible Assets)" column.

[0150] As demonstrated by this cash flow statement animation display function, items, figures, callouts, and comments are displayed one by one in sequence, making it easier to understand how cash increases and decreases sequentially in the order of items such as cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities, ultimately showing how much cash and cash equivalents remain.

[0151] As a business owner, it's natural to assume that you've earned cash equivalent to the profits recorded this month, but the actual amount of cash the company receives is different. This difference is explained by displaying the cash flow from operating activities, investing activities, and financing activities in that order, following the calculation process, and adding explanations using callouts, yen symbols, and comments as needed, making it easier to understand the basis and meaning of the figures.

[0152] (Cash flow balance sheet animation display function) The cash flow balance sheet animation display function will be explained with reference to Figures 17 and 18. Figure 17 shows the cash flow balance sheet screen after the animation display of numbers, comments, etc. has progressed to fill the screen using the automatic expansion function activated by the GO button 141. Figure 18 shows the final screen of the cash flow balance sheet after horizontal scrolling using the automatic expansion function activated by the GO button or by operating the "NEXT (>)" button.

[0153] In this case, for example, when a corporate user clicks the icon for the cash balance sheet on the common function selection screen 350 in Figure 35, the current period cash calculation unit 63 displays the cash flow balance sheet screen 140 shown in Figure 17 on the user terminal 2-n. When displaying the previous period's cash flow balance sheet, the past cash calculation unit 62 displays the cash flow balance sheet screen 140 shown in Figure 17 on the user terminal 2-n. The cash flow balance sheet screen 140 includes tables for cash and deposits and fixed funds as of the current date, for example, the end of September, as well as a GO button 141, etc.

[0154] When the GO button 141 on the cash flow balance sheet screen 140 is clicked, the cash flow calculation unit reads data from the accounting data in DB30 in real time, calculates the value, and passes it to the display control unit 69. The display control unit 69 then animates each item on the cash flow balance sheet screen 140, one item at a time, in a smooth and sequential manner, displaying the numerical value, comments, etc. for each item.

[0155] The following explains the order in which the numbers are displayed. First, the system reads data such as retained earnings for the current month from the DB30 accounting data and displays the figures for retained earnings, as well as the figures for carried-forward profit and loss and the cumulative figures for past profits.

[0156] Next, after displaying the "arrow," the cumulative profit, capital stock, and capital surplus figures are displayed, and these are added together to display the capital stock and other figures.

[0157] Furthermore, the figures for long-term borrowings, corporate bonds, and other fixed liabilities are displayed sequentially, and then the sum of these figures is displayed to show the total long-term borrowings, etc. The figures for capital stock and long-term borrowings are added together, and the total is displayed.

[0158] The system sequentially displays the values ​​for inventory, tangible fixed assets, intangible fixed assets, and investments. These values ​​are then added together to display the total, and the two totals are subtracted to display the amount of funds being used on a fixed basis.

[0159] Next, comments such as "Money that forms the framework of the company" and "Company capital that does not need to be repaid (accumulated profits, capital stock, etc.)" are displayed sequentially along with "arrows". The cash flow balance sheet screen 140 shown in Figure 17 displays the screen in a state where the animation display of numbers, comments, etc. has progressed to fill the entire screen.

[0160] Subsequently, the animation progresses, and the final screen 140 of the cash flow balance sheet in Figure 18 is shown when the numerical values, comments, etc., are scrolled horizontally across the width of one page.

[0161] In the final screen 140 of the cash flow balance sheet in Figure 18, the animation continues even after scrolling horizontally, sequentially displaying the numerical values, comments, and arrows for each item, and finally showing the total cash and cash equivalents of the company. Clicking the "PRE(<)" button 142 will scroll the screen backward to the left by the width of one page.

[0162] By displaying the cash flow balance sheet as an animation on screen 140, it becomes easier to understand how cash increases and decreases sequentially in items such as "accumulated profits," "fixed funds," "sales and purchase funds," and "current funds," and ultimately understand how much the company's total cash and deposits will be.

[0163] This cash flow balance sheet animation display function allows you to understand the state of the company's financial health as of the end of the month, broken down by the nature of the funds, by displaying each value and comment one by one through animation. On screen 140, the cumulative earnings from the past are calculated and displayed from the cash flow balance sheet, and then the capital stock, which is the funds the company can use completely freely, is calculated and displayed. Next, the figures for long-term borrowings, etc., are added together and the total funds that the company can use stably in the long term are displayed in the credit column.

[0164] On screen 140, the total amount of fixed asset items and other items that tie up funds over the long term is displayed in the debit total column, allowing you to check whether the expenses are being covered by funds that can be used stably over the long term.

[0165] If expenses are covered by "funds" that can be used stably over the long term, the difference will show a positive value for the fixed funds used, indicating that the company's core assets, such as fixed assets, can be procured from long-term funds, and that its basic financial structure is stable.

[0166] Furthermore, the system calculates the difference between accounts receivable and accounts payable, which is the sales and purchase funds, and displays it on screen 140. This allows users to see whether funds are being invested in external suppliers during the normal sales and purchase cycle (if "sales and purchase funds" is negative) or whether funds are being generated from external suppliers (if "sales and purchase funds" is positive).

[0167] The system displays the company's core "fixed funds" and "sales and purchase funds" (generated from sales and purchases) by type, then sums them up to calculate the total stable funds, which are displayed on screen 140. Finally, we calculate and display "Funds in Liquid (Temporary) Use," which is an item used to balance short-term funds. Note that the total cash and deposits of the company as of the end of this month are calculated by adding or subtracting "Funds in Liquid (Temporary) Use" from the total stable funds.

[0168] By displaying the figures sequentially along with comments, categorized by the nature of the funds, it becomes easier to understand the meaning of each item and the corresponding figures, and to recognize the state of the company's financial health.

[0169] (Print function) The printing function is explained with reference to Figure 19. Figure 19 shows the menu screen for the print function. Clicking the Print button on each screen will transition the screen to the print menu screen 190 shown in Figure 19.

[0170] The print menu screen 190 provides options for individual printing, batch printing, and print settings. The name of the page to be printed is displayed for confirmation under Individual Printing <Print Pages>. Note that the print menu screen 190 shows an example of what will be printed: "Cache BEFORE What will happen if we leave it as is?".

[0171] This print menu screen 190 has various print settings fields, allowing you to configure settings such as "Color or Black and White," "Number of Copies," "Print by Copies," and "Printer." In the "Printer" field, the names of connected printable printers are displayed in a pull-down list, so select the printer you want to use.

[0172] With these print settings, clicking the "Print START" button 191 will cause the print control unit 44 (see Figure 3) to execute individual printing according to the settings.

[0173] The "Batch Print" function allows you to print multiple items at once. In this case, clicking the "ALL Check START" button 192 will place a check mark on all items. Conversely, clicking the "ALL Clear START" button 193 will remove the check marks from all items.

[0174] By selecting the items to print using the checkboxes and then clicking the "Print START" button 191, the contents of the selected items will be printed all at once according to the settings. You can also return to the previous page by clicking the "Back" button 194 in the upper right corner of the screen.

[0175] It has a print history recording function that records the print history for the past 10 prints (or any number of prints). This function records the print history for each user, so the print history is redisplayed the next time you print, eliminating the inconvenience of having to set each user's checkboxes from scratch. It has recording functions for print target, color / black and white printing selection, number of copies setting, whether or not to print in copies, and selection of available printers.

[0176] (Monthly report progress list animation display function) Refer to Figure 20 to explain the animation display function for the monthly report progress list. Figure 20 shows the screen displaying the monthly progress summary table. The business strategy development support system uses four functions: A) Current status confirmation "Bank Rating" - a menu for displaying bank rating rankings; and B) A broad "Business Strategy" formulation tool - a menu for the Cash BEFORE&AFTER function - to regularly formulate strategies. Furthermore, the C: detailed "business plan" creation simulation function menu allows for the creation and updating of business plans as a tactical tool. In addition, the D: monthly financial statement budget-actual variance analysis function menu allows for the creation of monthly financial statements, which are provided to users and certified public accountants at affiliated accounting firms. On Server 1, monthly financial statements are generated by activating the D: Monthly financial statement budget-actual variance analysis function. The data from the created monthly financial statements is stored in the user-specific storage area of ​​DB30 along with the data from other months' monthly financial statements. At this time, the data from the monthly financial statements is flagged to indicate whether it has been created, saved, or provided, and its history is recorded.

[0177] The data for multiple monthly financial statements in DB30 is managed on a per-user basis, and the monthly report progress list screen 200 shown in Figure 20 can be displayed by user instructions. In Figure 20, screen 200 of the monthly report progress list shows which months' worth of monthly financial statements have been provided. It also has a function to display the final processing date, allowing users to check when the monthly financial statement preparation work has been untouched. On screen 200 of the monthly report progress list, clicking on the relevant user's entry for the relevant month will load and display the data from the corresponding monthly financial statement.

[0178] Additionally, the monthly progress report screen 200 allows you to view the communication history with the relevant user. In this case, the communication history, including chats, contact and confirmation lists, and comments saved on the accounting firm comments screen 100 shown in Figure 5, can be retrieved and viewed on this monthly report progress list screen 200.

[0179] On screen 200 of the monthly report progress list, clicking the "Sort by No." button 201 allows you to sort the list in ascending (descending) order by company code. Clicking the "Sorting STF" button 202 will sort the list by the staff member's name in ascending (descending) order. Similarly, the list can be sorted in ascending (descending) order by "Client Name" or "Last Processing Date". Additionally, clicking on a "Client Name" will retrieve and display basic information about that client.

[0180] Here, with reference to Figures 21 and 22, we will describe the outline of the four functions of the business strategy development support system of this embodiment. Figure 21 is a diagram showing the function screen of the business strategy development support system. Figure 22 is the screen of the bank rating ranking function. The business strategy development support system has four functions: a bank rating ranking function, a cash before & after function, a business plan formulation simulation function, and a monthly financial statement budget-actual variance analysis function. Each function can be executed via the function screen 210 shown in Figure 21.

[0181] The function screen 210 includes menus A: Current status check "Bank rating" and bank rating ranking menu 211, B: Broad "Business strategy" formulation tool Cash BEFORE&AFTER menu 212, C: Detailed "Business plan" formulation simulation menu 213, and D: Monthly financial statement budget-actual variance analysis menu 214, along with START buttons 215 to 218 to execute the functions of each menu.

[0182] For example, on the function screen 210, if you click the START button 215 in the Bank Rating Ranking menu 211, the Bank Rating Ranking function screen 220 shown in Figure 22 will be displayed.

[0183] The screen 220 shown in Figure 22 displays accounting data for the current period, the previous period, and the period before that, which are exported from accounting software, etc., and stored in DB30 at any time (annual, monthly, weekly, or daily).

[0184] Regarding "1) [What is the outstanding balance of loans that need to be repaid?]", the total amount of "long-term borrowings" at the end of the previous period is read from the accounting data, and the total amount is displayed in the "Total Long-Term Borrowings" column, along with a sequentially animated graph.

[0185] Next, the system reads the total "accounts receivable," "accounts payable," and "inventory" data from the accounting data for the end of the previous period to calculate the "working capital required," which is then displayed in the numerical column, along with a sequentially animated graph. Calculate the difference between total long-term borrowings and required working capital, and display the value in the "Repayable Debts: Your Company's Performance" column. Similarly, for "2) [How many years will it take to complete repayment?]", the after-tax net income data and depreciation expense data for the previous period are read from the accounting data, added together, and the value is displayed in the "Repayment Source" column, along with a sequentially animated graph.

[0186] Divide the value in the "Debt to be repaid: Your company's track record" column by the value in the "Repayment source" column, and display the result in the "Debt repayment period: Your company's track record" column.

[0187] Furthermore, when the registration button 326 is clicked on screen 320 of Figure 32, which is displayed when the simulation is run on screen 290 of the "Profit Amount Simulation" function in Figure 29, the contents of the simulation are registered in DB30. Accordingly, the three values ​​in the [Plan] column of "According to the Simulation" on screen 220 of Figure 22 (the value in the row for "Debt to be Repaid", the value in the row for "Debt Repayment Period", and the value in the row for "Repayment Source") are updated according to the contents of the registered simulation.

[0188] Regarding "3) [What is your company's bank rating ranking?]", we will obtain ranking data for the user company from CRD data (management data of small and medium-sized enterprises held by financial institutions) for the previous two fiscal years and the current fiscal year, and sequentially display the numerical values ​​for each item with animation.

[0189] Thus, the bank rating ranking function uses animation to sequentially display the values ​​in the order that follows the relationships between each item, making it easier to understand the calculation process and allowing for a clearer grasp of what the values ​​mean.

[0190] (Cache BEFORE&AFTER function) The cache BEFORE&AFTER function is explained with reference to Figures 23 to 28. The Cash Before & After function has two main features: the Cash Before function, which animates the annual cash increase / decrease for the previous period based on accounting data from the previous and the period before that; and the Cash After function, which simulates how to achieve the target cash amount for the current period.

[0191] First, the Cache BEFORE function will be explained with reference to Figures 23 to 25. Figure 23 shows the animation display screen of the Cache BEFORE function, specifically the "Animation in Progress" state, triggered by the "GO" button or the automatic expansion function of the "Fast Forward (>>)" button. Figure 24 shows the animation display screen of the Cache BEFORE function, specifically the "Horizontal Scrolling in Progress" state, triggered by the "NEXT (>)" button or the automatic expansion function of the "Fast Forward (>>)" button. Figure 25 shows the animation display screen of the Cache BEFORE function, specifically the "Horizontal Scrolling Completed" state.

[0192] The Cash Before function calculates how much actual cash has increased or decreased over the past year based on accounting data from the previous two periods, and displays the changes in each item sequentially with animation, in the order of increases and decreases in income items, expense items, and balance sheet items. The Cache BEFORE function uses the following data from the company data stored in DB30. For example, annual and monthly accounting data for the current, previous, and two previous fiscal years, which are exported from a company's accounting software and stored in DB30, as well as setting sheets that store company-specific settings (industry classification, fiscal year end month, selling, general and administrative expense items, variable and fixed cost classifications, personnel expense items, tax calculation settings, etc.) are used.

[0193] The following will explain using specific screen examples. If you click the START button 216 in menu 212 of the function screen 210 shown in Figure 21, for example, B: A tool for formulating a broad "business strategy" - Cache BEFORE&AFTER, the Cache BEFORE&AFTER function screen 230 shown in Figure 23 will be displayed.

[0194] At the top of the screen 230 shown in Figure 23, there are buttons such as GO 231, NEXT (>) 232, BACK 233, and Fast Forward (>>) 234.

[0195] Additionally, at the bottom of screen 230, there are input fields for operating cash flow, investing cash flow, and free cash flow.

[0196] In the center of screen 230, there is an area (hereinafter referred to as the "animation display area") for displaying bar graphs in animation at positions corresponding to each of the numerical input fields mentioned above. For example, the GO button 231 on screen 230 allows you to advance the animation display one item at a time. The display advances by reading data from the accounting data according to a pre-programmed reading rule, entering the numerical value into the numerical input field for that data and displaying it, along with a bar graph of the height corresponding to the numerical value.

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

[0198] Pressing the "BACK" button 233 on screen 230 will clear all numerical values, graphs, callouts, etc., and the scroll will return to its original starting position.

[0199] The "fast forward" (>>) button 234 on screen 230 displays an animation and performs horizontal scrolling using the automatic expansion function. The horizontal scrolling using the automatic expansion function can continuously scroll the screen horizontally little by little, scroll the screen horizontally by the width of one item as the display progresses one item at a time, or scroll the screen horizontally by the width of one page when the page display is full.

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

[0201] Next, when the GO button 231 is pressed, one of the variable expense account data entries set in the settings sheet is read, the total variable expense amount is calculated, and the value is displayed in the "Variable Expenses" column, along with a graph and callouts that appear sequentially. Next, when the GO button 231 is pressed, the result of subtracting variable costs from sales revenue is calculated, and the value is displayed in the "Gross Profit" column, along with a graph and callouts that appear sequentially. Then the gross profit margin is calculated, and the calculated value is displayed in the "Gross Profit Margin" column.

[0202] Furthermore, when the GO button 231 is pressed, one of the fixed expense account data entries set in the settings sheet is read, the total fixed expense amount is calculated, and the total fixed expense amount is displayed in the "Fixed Expenses" column, along with a graph and callouts that appear sequentially.

[0203] Next, when the GO button 231 is pressed, the result of subtracting fixed costs from gross profit is calculated, and the value is displayed in the "Profit Before Tax" column, along with a graph that is displayed sequentially. Furthermore, when the GO button 231 is pressed, one of the corporate tax rate data sets in the settings sheet is read, the corporate tax amount is calculated, and the value is displayed in the corporate tax column, along with a graph that is displayed sequentially. The corporate tax rate is also displayed.

[0204] Next, when the GO button 231 is pressed, the result of subtracting corporate tax from pre-tax profit is calculated, and the resulting figure is displayed in the "After-Tax Profit" column, along with graphs, callouts, etc., which are displayed sequentially. Furthermore, when the GO button 231 is pressed, one depreciation expense data is read, and the value is displayed in the depreciation expense column, along with a graph.

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

[0206] Furthermore, when the GO button 231 is pressed, the relevant data for the previous and the year before that (or any other selected period) is read one item at a time from the accounting data, and the numerical value is displayed in the column for the corresponding item, along with graphs, callouts, etc. In addition, the increase or decrease is calculated, and the resulting value is displayed in the "Increase / Decrease" column on screen 230, along with graphs, callouts, etc. Furthermore, the difference between previously listed items is calculated, and the difference is displayed in the "Difference" column, along with graphs, callouts, etc., displayed sequentially.

[0207] Furthermore, if accounting software has a function to create a "cash flow statement using the direct method" and allows data import, it is possible to directly obtain the relevant data for each of the above items from the "cash flow statement using the direct method," display the values, and also display graphs, callouts, etc. In addition, each displayed item can also be displayed based on the cash basis.

[0208] During the process, clicking the "NEXT" (>) button 232 will scroll the screen horizontally by the width of one page, and clicking the GO button 231 will further advance the display.

[0209] Figure 24 shows the screen after the "fast forward (>>)" button 234 has been pressed, which has triggered the "horizontal scrolling" function and further advanced the animation display.

[0210] The automatic expansion feature scrolls the screen horizontally. The screen may continuously scroll slightly horizontally, scroll horizontally by the width of one item as it is displayed, or scroll horizontally by the width of one page when the page is full. When the "BACK" button 233 is clicked, all numerical values, graphs, callouts, etc. are cleared, and the scroll returns to its original starting position.

[0211] When the screen is scrolled horizontally by one page width using the "NEXT" (>) button 232 and the display further progresses to the final state by clicking the GO button 231, the screen 230 in FIG. 25 appears.

[0212] That is, on the screen 230 in FIG. 25, the increase and decrease amount of cash for the previous year and the selected comment corresponding thereto are displayed.

[0213] Also, this screen 230 is scrolled horizontally by the automatic expansion function with animation display when the "Fast Forward (>>)" button 234 is clicked, and shows the final state where the animation display further progresses. Furthermore, this screen 230 shows the state where the increase and decrease amount of cash for the previous year and the comment selected according to the size of that amount are displayed.

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

[0215] The numerical value of the increase and decrease of the original cash indicating the original company profitability excluding irregular items is separately displayed. Regarding the irregular items to be excluded, they can be recognized by item setting or by AI determination based on sufficient past data, etc.

[0216] In this way, in the cash BEFORE function that displays the screens 230 in FIGS. 23 to 25, the numerical values, graphs, balloons, etc. of each item are displayed one by one with animation, and the screen is scrolled by the automatic expansion function to subtract expenses from revenue. Furthermore, by adding and subtracting the cash increase and decrease items by the balance sheet items not related to revenue and expenses, the viewer can clearly understand the process of calculating the amount of cash the company has obtained in one year.

[0217] With the help of the timely displayed balloons, the basis of the calculation can be grasped in a natural development according to the story. The process of calculating the annual cash increase or decrease of a company, which shows the company's revenue structure, can be understood as the calculation progresses.

[0218] In this animation display function, the display order is organized and the story is intentionally displayed, and the flow of numerical calculation that is difficult to obtain in a fixed display graph can be understood. The business strategy development support system is a system that is based on the concept that "strategic thinking means calculating backward from an ideal vision" and implements it in business operations and accounting processes. The ideal vision can be grasped in various ways from various perspectives. Regarding the key figures that support the business, the most important is the ideal acquisition amount of "cash, that is, cash on hand", which includes financial receipts and payments other than profit and loss.

[0219] Subsequently, the cash AFTER function will be explained with reference to FIGS. 26 to 28. FIG. 26 is a diagram showing the first screen "target value input" of the cash AFTER function. FIG. 27 is a diagram showing the second screen of the cash AFTER function, "during horizontal reverse scrolling" with the "PRE(<)" button. FIG. 28 is a diagram showing the second screen of the cash AFTER function, "end of horizontal reverse scrolling".

[0220] In the cash AFTER function, based on the results of the animation display executed in the cash BEFORE function, starting from the target minimum required cash amount and tracing the flow of the cash BEFORE function in reverse, the required sales amount to achieve the goal is calculated. The cash AFTER function is a function that clarifies the path to achieve the goal (required sales amount and the amount of each item) in the form of calculating backward from the ideal (minimum required cash amount).

[0221] When the "Go to Cash AFTER" button 235 on screen 230 in FIG. 25 is clicked, the screen 260 of the cash AFTER function shown in FIG. 26 is displayed on the user terminal 2.

[0222] Screen 260 has almost the same buttons as screen 230. Furthermore, due to the functional reverse calculation, screen 260 displays a screen similar to screen 230 (Figure 25), which is the last screen in the Cache BEFORE function, at the top.

[0223] On screen 260, the user first enters a number in the field that asks, "What is the minimum amount of cash needed?" The entered value represents the company's target annual cash increase. For example, you might enter a number like "0" to eliminate the minimum cash outflow. Screen 260 has a section 266 for setting goals. In the goal-setting section 266, below the text of explanation, "1) What should be done to pay off the loan within 5 years?", there is an achievement simulation button 267. Also, below the text of explanation, "2) What should be done to enable the hiring of one person each period?", there is an achievement simulation button 268.

[0224] Clicking the Achievement Simulation button 267 will automatically enter 1 / 5 of the loan amount (a numerical value) into the "What is the minimum amount of cash needed?" field. Additionally, clicking the Achievement Simulation button 268 will add the personnel cost for one person (for example, 5 million yen) to the fixed cost amount in the Cash BEFORE function, and this amount (numerical value) will be entered into the "Fixed Cost Amount" field.

[0225] When the GO button 262 is clicked, the Cache AFTER function displays the numerical value (the Cache BEFORE value) in the "Increase / Decrease due to Loan Repayment" column, along with a graph and callout. Next, it displays the numerical value (the Cache BEFORE value) and graph in the "Recorded Depreciation Expense" column.

[0226] The Cash After function calculates the after-tax net income by subtracting the value in the "Increase / Decrease due to Loan Repayment" column from the value in the "Minimum Required Cash Amount" column, and further subtracting the value in the "Recorded Depreciation Expense" column. The calculated value is then displayed in the "This Much After-Tax Net Income is Required" column.

[0227] Depending on the magnitude of the value in the "Increase / Decrease due to Loan Repayment" column, a pop-up suggesting a selected improvement measure will be displayed.

[0228] From the state of screen 260 in Figure 26, clicking the "PRE(<)" button 261 scrolls the screen horizontally in reverse by the width of one page. Then, clicking the GO button 262 advances the display further, resulting in the state of screen 260 shown in Figure 27.

[0229] Furthermore, the state of screen 260 in Figure 27 shows the state in which the animation display has progressed further after clicking the "fast forward (<<)" button 263, which performs "horizontal reverse scrolling" via the automatic expansion function along with the animation display.

[0230] The "horizontal reverse scrolling" function, enabled by the automatic expansion feature, can continuously scroll horizontally in small increments, scroll horizontally one item at a time as the display progresses, or scroll horizontally by the full width of the page when the page is full.

[0231] Clicking the "NEXT(>)" button (264) scrolls the screen horizontally by the width of one page. Clicking the "BACK" button (265) will clear all numbers, graphs, callouts, etc. on the screen, and the scroll will return to its original starting position.

[0232] From the state of screen 260 in Figure 27, the animation display progresses further to the state of screen 260 in Figure 28. That is, the state of screen 260 in FIG. 28 indicates the final state where the screen is scrolled horizontally in reverse by the "PRE (<)" button 261 and the display further progresses by the GO button 262.

[0233] At the position of screen 260 in FIG. 28, values, graphs, amounts in the "gap (sales shortfall)" column, comments, etc. are displayed in the column of "required sales amount" by simulation. Also, by clicking the "fast forward (<<)" button 263, "horizontal reverse scroll" by the automatic expansion function is implemented together with the animation display, and the state of screen 260 in FIG. 28 is reached even in the final state where the display progresses.

[0234] By animating the values, graphs, balloons, etc. of each item one by one and scrolling the screen by the automatic expansion function, the thinking of strategic planning to clarify the path to goal achievement (required sales amount and amounts of each item) in the form of inverse calculation from the ideal (minimum required cash amount) becomes easier to understand.

[0235] Often, an impossible level of required sales amount is calculated by simulation. In that case, by clicking the "NEXT (>)" button 264, the screen is scrolled horizontally back to the display screen of each item, and the values of each item are corrected and overwritten.

[0236] When overwritten, the values, graphs, amounts in the "gap (sales shortfall)" column, comments, etc. in the column of "required sales amount" are updated based on the overwritten values. Regarding the correction of the values of each item, assume specific improvement actions that can be derived from the actual business of company management, and correct the items that can be improvement points.

[0237] For example, regarding the value in the column of "increase or decrease due to repayment of borrowed money", it is conceivable to overwrite the input value by reducing the annual repayment amount through review (risk) negotiation of the repayment plan with the financial institution.

[0238] This allows you to lower the "required sales" level in the simulation and see a more achievable path to achieving your goals (required sales and the amounts for each item). Similarly, for the "fixed costs" and "variable cost ratio" figures, it is possible to overwrite the values ​​with those reduced through efficiency improvements implemented within the company. Furthermore, it is possible to review the path to achieving other goals (required sales revenue and the amounts for each item).

[0239] The "fixed costs" and "variable cost ratios" can be simulated in detail using the business plan creation simulation function. Furthermore, the "required sales revenue" figure can also be simulated in detail using the business plan creation simulation function.

[0240] On screen 260 in Figure 28, there are buttons 271 for saving simulation pattern data and 272 for reading simulation pattern data. By operating these buttons, the data of up to 10 simulation patterns can be saved to DB30, and the simulation data for each pattern can be read from DB30 to run and display the simulation. Additionally, a registration button 273 is provided on screen 260. Clicking this registration button 273 confirms the simulation and saves it to DB30 as planned values. This enables the display of budget figures and graphs in the monthly financial statement budget-actual variance analysis function.

[0241] (Tactical planning function through business plan simulation) Next, the tactical formulation function using business plan simulation will be explained with reference to Figures 29 to 32. Figure 29 shows the second screen (detailed function selection screen) of the business plan formulation simulation function. Figure 30 shows the simulation screen (actual results screen to date) of the sales simulation function. Figure 31 shows the simulation screen (simulation screen for achieving target sales) of the sales simulation function. Figure 32 shows the simulation screen (simulation screen for achieving target profit amount) of the profit amount simulation function.

[0242] The tactical formulation function based on business plan simulation executes a simulation of the business plan based on the strategy simulated using the aforementioned Cache AFTER function. This allows for the formulation of a detailed breakdown of the business plan.

[0243] In the tactical planning function using business plan simulation, screen 290 of the simulation function list shown in Figure 29 is displayed. Screen 290 includes sections for running sales simulations ("Sales Breakdown Simulation"), variable cost simulations ("Variable Cost Simulation"), fixed cost simulations ("Fixed Cost Simulation"), profit simulations ("Profit Amount Simulation"), and financial indicator improvements.

[0244] The "Sales Breakdown Simulation" section includes a numerical display box 291 for the required sales figures and a START button 292, which serves as a trigger button for running the sales breakdown simulation. The numerical display box 291 displays the required sales figures registered using the Cache AFTER function. When the START button 292 is clicked, the "Sales Breakdown Simulation" screen 300 shown in Figure 30 is displayed.

[0245] The "Variable Cost Simulation" section includes a numerical display box 293 for the budget variable cost rate and a START button 294, which serves as a trigger button for running the simulation of the budget variable cost rate. The numerical display box 293 displays the variable cost rate registered using the Cache AFTER function. When the START button 294 is clicked, the variable cost simulation screen (not shown) is displayed, and the variable cost rate simulation is performed.

[0246] The "Fixed Cost Simulation" section includes a numerical display box 295 for the budgeted fixed cost amount and a START button 296, which serves as a trigger button to run the simulation of the budgeted fixed cost amount. The numerical display box 295 displays the budgeted fixed cost amount registered using the Cache AFTER function. When the START button 296 is clicked, the budget fixed cost simulation screen (not shown) is displayed, and a simulation of the budget fixed cost amount is performed.

[0247] The "Profit Simulation" section includes a numerical display box 297 for the required profit amount and a START button 298, which serves as a trigger button to clarify the path to the required profit amount by repeating the above simulation. The numerical display box 297 displays the amount obtained by subtracting variable costs and fixed costs from the required sales amount registered in the Cash AFTER function. When the START button 298 is clicked, the "Profit Amount Simulation" screen 320 shown in Figure 32 is displayed.

[0248] The "Improvement of Financial Indicators" section includes a START button 299, which acts as a trigger button to display the improvement effect of the financial indicators that financial institutions consider important, based on the above simulation. When the START button 299 is clicked, the screen 220, "[Bank Rating] What is your company's rating ranking?" shown in Figure 22, is displayed. The simulation results show the figures for the debt to be repaid, the debt repayment period, and the repayment source.

[0249] The following explains each of the simulation screens mentioned above. When the START button 292 on screen 290 of the simulation function list shown in Figure 29 above is clicked, the "Sales Breakdown Simulation" screen 300 shown in Figure 30 is displayed.

[0250] The "Sales Breakdown Simulation" screen 300, shown in Figure 30, divides the current fiscal year (June to May) into one-month segments, generating business plan data for the already elapsed period (June to September) and the remaining period (October to May), and displays it along with the sales data for the previous fiscal year.

[0251] The sales data for the current period (June to September) is displayed as is, showing the actual sales figures for the current period (monthly figures from June to September and graphs 301 and 302). Graph 301 shows monthly sales figures for the current fiscal year. Graph 302 shows cumulative sales figures for the current fiscal year. The data for the remaining period of the current fiscal year (October to May) is included in the planning process and will be simulated to display monthly figures and graphs in an animated format. In addition to the total sales, the monthly figures will also be displayed for each sub-account (store sales, outside sales, mail-order sales, etc.).

[0252] Clicking the reset button 303 on screen 300 will erase any remaining values ​​for the unexpired period, and then the "actual values" up to the elapsed month will be displayed sequentially, one row per month, using an animation function.

[0253] On screen 300, the "Total Sales" column in the "Sales Breakdown" section displays the monthly "Sales" data for each month of the current fiscal year, sequentially, as read from the accounting data in DB30.

[0254] On screen 300, in the "Sub-accounts" section, the monthly data values ​​for each sales sub-account within the current fiscal year, which are included in the sales sub-account data read from the accounting data in DB30, are displayed sequentially.

[0255] On screen 300, the "Department" section displays the sales figures for each department, sequentially showing the monthly data for each month of the current fiscal year, which is included in the sales data for each department read from the accounting data in DB30.

[0256] If the necessary breakdown data is not stored in the DB30 accounting data, it can be replaced with data created separately within the company, such as POS data or mail-order data obtained from external sources.

[0257] By clicking the save button 318 and load button 319 on screen 300's "Simulation Pattern" section, up to 10 simulation patterns can be saved, loaded, and then executed and displayed.

[0258] Figure 31 represents the state after running the sales breakdown simulation for all months and ending the animation display. In the screen 300 shown in Figure 31, when the "Previous Year Same Month Batch" button 305 next to the message "From now on, we will simulate using the same month figures from the previous year" is clicked, the figures for the same month from the previous year are read from the accounting data of DB30 for the previous period, and these figures are displayed sequentially, one row at a time for each remaining month, using an animation function.

[0259] When the "Simulate so that the annual total is the same as last year" button 306 is clicked, an animation function sequentially displays the allocated figures in the column for the remaining months, one row at a time, so that the annual total is the same as last year.

[0260] In other words, this calculation method was prepared based on the typical business owner's inclination to strive to at least achieve the same annual result as the previous year if performance in the current month is not very good.

[0261] When the "Calculate Sales Increase Based on Annual Sales Increase Rate" button 307 is clicked, an animation function will sequentially display the figures for each month, one row at a time, showing the year-on-year increase for each item in the remaining months column, calculated by the entered sales increase rate.

[0262] In the "Simulate Individually" section, after selecting the items you want to target under "Subsidiary Accounts" and "Departments," clicking the "Same Month, Same Amount" button 308 will display the values ​​for the same month of the previous year for each item in the "Unexpired Months" column, but only for the row of the clicked item.

[0263] When the year-on-year adjustment button 309 is clicked, the row for the clicked item will display a value allocated so that the annual total amount is the same as last year's in the column for the remaining months.

[0264] When the Sales UP button 310 is clicked, the row corresponding to the clicked item will display the year-on-year figure for that item in the Unexpired Month column, increased by the entered sales UP rate.

[0265] When the Clear button 311 is clicked, the values ​​in the Unelapsed Month column for the row corresponding to the clicked item are cleared. When the Recalculate button 312 is clicked, the simulation results are recalculated and the annual sales figures are displayed in the Simulation Values ​​column.

[0266] As the simulation runs, graphs showing current and previous period sales figures will be displayed animated, both monthly and cumulative. In these simulation columns, those with a checkmark in the square (□) box indicate that the simulation has been executed.

[0267] Clicking the "Clear All" button 304 will erase all displayed subject names and values. The "Previous Year Figures" column displays the sales figures for the previous period, which are included in the accounting data for the previous period read from DB30.

[0268] The "Simulation Figures" column displays the simulated sales figures for the current period. By displaying the figures for the previous period and the current period in this way, it is possible to compare the results of the current period's simulation with those of the previous year.

[0269] In the [Cash After] section, the required sales figures registered in advance using the Cash After function will be displayed. This display of required sales revenue allows users on user terminal 2 (such as company representatives) to verify whether the results of the current period's simulation meet the required sales revenue set by the Cash After function.

[0270] Next, we will explain the profit simulation using Figure 32. When the START button 298 on screen 290 of the simulation function list shown in Figure 29 above is clicked, the "Profit Amount Simulation" screen 320 shown in Figure 32 is displayed.

[0271] As the screen switches from screen 290 to screen 320, the profit calculation simulation is performed, and the animation display begins on screen 320. On screen 320, the columns for "Monthly" total sales, variable cost ratio, total variable costs, total fixed costs, and operating profit are displayed sequentially, one row at a time for each month, with animation. Simultaneously, the "Monthly" graph is displayed with animation. Following the display of the monthly graph, the "Cumulative" columns for total sales, variable cost ratio, total variable costs, total fixed costs, and operating profit are sequentially displayed with numerical values ​​one line at a time for each month, using animation. Simultaneously, the "Cumulative" graph is also displayed with animation.

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

[0273] On screen 320, when the sales simulation button 321 located in the "Check Sales Simulation" section is clicked, the sales breakdown simulation screen 300 is displayed. From the displayed screen 300, the contents of the sales simulation can be modified to update the profit amount simulation.

[0274] When the variable cost simulation button 322 located in the "Check Variable Cost Simulation" section is clicked, the user is taken to the variable cost simulation screen (not shown). From this screen, the user can modify the variable cost simulation content to update the profit amount simulation.

[0275] When the fixed cost simulation button 323, located in the "Check Fixed Costs" section, is clicked, the user is taken to the fixed cost simulation screen (not shown). From this screen, the user can modify the fixed cost simulation content to update the profit amount simulation.

[0276] The "Previous Year Figures" column on screen 320 displays the previous year's operating profit figure, which is included in the previous year's accounting data read from DB30. The simulation figures for the current period are displayed in the simulation values ​​column on screen 320. This allows the user on user terminal 2 (such as a company representative) to compare the results of the current period's simulation with those of the previous year.

[0277] On screen 320, the "Required Profit Amount by Cash After" column displays the "This much pre-tax profit is required (operating profit)" value registered using the Cash After function. The "Difference from Cash After" column displays the difference between the simulated value and the required profit amount by Cash After. This allows you to verify whether the results of this period's simulation meet the required profit amount set by the Cash After function.

[0278] By clicking the save button 324 and load button 325 on screen 320, you can save up to 10 simulation patterns, load them, and run and display the simulations.

[0279] Furthermore, by clicking the registration button 326 on screen 320, the simulation can be finalized and registered as a business plan. It is also possible to run automatic simulations regularly, or based on some trigger, such as a significant decrease in profits. According to the registered simulation, the values ​​for "Debt to be repaid," "Number of years to repay debt," and "Source of funds for repayment" in the "According to the simulation [Plan]" section of screen 220 in Figure 22 will be updated.

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

[0281] Next, we will explain the cash balance trend table, which shows the 365-day change in cash and deposit balances, with reference to Figures 33 and 34. Figure 33 shows the screen of the cash balance trend table when the animation is started by clicking the START button. Figure 34 shows the "Animation Ended" screen of the animated cash balance trend table.

[0282] For example, clicking the icon for the cash balance trend table on the common function selection screen 350 in Figure 35 will display the cash balance trend table screen 330 shown in Figure 33.

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

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

[0285] As a company operates, data such as cash and deposit balances from one or more financial institutions, or data such as cash and deposit balances read from accounting data, is transmitted from user terminal 2. Server 1 stores the cash and deposit balance data received from user terminal 2 in DB 30.

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

[0287] Specifically, when the START button 331 on screen 330 in Figure 33 is clicked, the daily data aggregation unit 65 aggregates the cash deposit data read from DB 30 and outputs it to the display control unit 69, thereby starting the animation display of numerical values ​​and bar graphs. In this process, the daily trend graph 332 of the cash and deposit balance for the previous period, which will be used as the first point of comparison, is displayed as an animation from the beginning to the end of the period. Next, the daily trend graph 333 of the cash and deposit balance for the current period is displayed as an animation from the beginning of the period to the month that has passed. Screen 330 in Figure 33 shows the state after the daily trend graph 332 of the cash and deposit balance for the previous period has been displayed as an animation from the beginning of the period to the end of the period, and the daily trend graph 333 of the cash and deposit balance for the current period has started to be displayed as an animation from the beginning of the period.

[0288] From the state shown in screen 330 of Figure 33, the animation display progresses further to the state shown in screen 330 of Figure 34, that is, the animation display of numerical values ​​and graphs has progressed to the end of September (the last day of the month).

[0289] In other words, the daily trend graph of cash and deposit balances for the current period is displayed as an animation over time, progressing to the next month.

[0290] The numerical values ​​are displayed with animation in the respective fields located at the bottom of screen 330 in Figure 34. Specifically, at the bottom of screen 330, there are columns 334 for the increase in maximum cash, 335 for the decrease in maximum cash, 336 for the surplus cash amount, and 337 for the monthly cash safety margin. In each of these columns, the values ​​related to the graph display period are displayed in an animated manner, updating sequentially as the graph progresses.

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

[0292] Furthermore, the daily data aggregation unit 66 calculates the minimum amount of cash and deposit balance during the display period and displays that value in the surplus cash amount column 336, which is labeled with the text "Balance always present during the period".

[0293] Furthermore, the daily data aggregation unit 66 calculates the monthly cash margin ratio by dividing the surplus cash amount by the maximum cash decrease amount, and displays this value in the monthly cash margin ratio column 337, which is labeled with the text "The level of safety that allows you to handle any maximum payment at any time."

[0294] A monthly cash margin ratio falling below 100% warns of the risk of a cash shortage if payments precede income and expenses, depending on the timing of income and expenses. The monthly cash margin ratio is an indicator that all companies should pay attention to.

[0295] Additionally, clicking on the relevant section or date in the graph will open a window (or separate sheet, etc.) showing the increase / decrease details for that day. The increase / decrease details will be sorted by amount, displaying only the largest cash increases and cash decreases for that day.

[0296] Along with the increase / decrease amounts, the corresponding account titles and journal entry descriptions are also displayed. By classifying the cash flow into operating cash flow, investing cash flow, and financing cash flow and displaying the classifications accordingly, the reasons for increases and decreases become even clearer. Once a sufficiently large amount of data on a company's cash increases and decreases is accumulated, it will be possible to use AI to analyze the reasons for increases and decreases, and to automatically select the display items such as details and explanations.

[0297] Furthermore, by using AI to understand trends in increases and decreases, it becomes possible to predict the trend of cash balances and conduct future simulations. This enables budget-actual variance analysis and profit / loss variance analysis regarding cash trends. By displaying a graph showing the daily trend of the outstanding loan balance in parallel, it becomes possible to check the source of funds for loan repayment and to assess the difficulty of executing the repayment plan.

[0298] Similar to the cash balance trend table, by creating daily balance trend tables for other balance sheet items, analyzing the reasons for increases and decreases, selecting items to display such as details and explanations, and conducting future simulations, it becomes possible to thoroughly understand the daily trend of balances.

[0299] Furthermore, by creating a daily trend table of expense amounts for each item in the income statement, analyzing the reasons for increases and decreases, selecting items to display such as details and explanations, and conducting future simulations, it becomes possible to thoroughly grasp the daily trend of expense occurrences and to re-recognize a great deal of information that is useful for management.

[0300] For example, while daily trend tables for sales revenue, one of the profit and loss items, are widely used, daily trend analyses of personnel costs, utilities, freight charges, vehicle costs, etc., are rarely conducted. Creating daily trend tables is effective in re-examining daily trends (influence of day of the week, weather, festivals, etc.). This allows for strategic decision-making based on objective (big) data, replacing the traditional judgments made based on the experience and intuition of managers and executives.

[0301] As shown in the display function for the cash balance trend table, the daily trend graph of the cash and deposit balance for the previous period is displayed first, allowing you to check the daily trend graph of the cash and deposit balance for the current period while comparing it with the previous period, making it easier to judge the current period's cash flow situation. Furthermore, by displaying the data as an animation day by day in chronological order, users can visually track the progression of the graph, making it easier to understand the trend of increases and decreases in cash and deposit balances over the course of a year.

[0302] Cash balance is one of the most important points to pay attention to in business management. Even if profits are positive, if cash is negative, it can lead to a "profitable bankruptcy" situation where the accounts are in order but there is not enough cash. Graphs and charts that only show the month-end balance are not useful data for cash flow management. Cash increases and decreases daily, and even if there happens to be a balance at the end of each month, it cannot be used as management data to take preventative measures against the possibility of a cash shortage during the month.

[0303] A cash balance trend table, which shows the 365-day trend of cash and deposit balances, makes it possible to visualize and manage the cash balance trend for all 365 days of the year, including the middle of the month.

[0304] Next, the key indicator display function according to the business will be explained with reference to Figures 35 to 41. Figure 35 is a diagram showing the common function selection screen (main menu screen) related to the monthly financial statement budget-actual variance analysis function. Figure 36 is a diagram showing the key indicator selection screen (submenu screen) related to the monthly financial statement budget-actual variance analysis function. Figure 37 is a diagram showing the animation screen of the key indicator (selected sales operating profit margin) in the state before the animation starts. Figure 38 is a diagram showing the animation screen of the key indicator (selected sales operating profit margin) in the state after the animation has finished. Figure 39 is a diagram showing the key indicator (selected product-by-sales-office-color distribution analysis table) in the state after the animation display has started. Figure 40 is a diagram showing the key indicator (selected product-by-sales-office-color distribution analysis table) in the state after the animation display has finished. Figure 41 is a diagram showing the screen for the key indicator (selected personnel sales graph).

[0305] The key performance indicators and graphs that a company should focus on will vary depending on the characteristics of the industry it belongs to, as well as its size and current situation. Therefore, this key indicator display function presents, in numerical and graphical form, effective key indicators for the user, tailored to the company's industry, strategy, and situation, which should serve as a guide when recognizing variances in budget-actual variance analysis within the PDCA cycle and launching improvement activities.

[0306] Server 1's DB30 already stores individual configuration sheets for each company. These configuration sheets record the industry classification of each company. The key indicator presentation unit 42 reads the individual setting sheet for each company stored in DB30 and, based on the industry classification recorded in the setting sheet, displays key indicators corresponding to the characteristics of the relevant industry, which have been prepared in advance, as numerical values ​​or graphs on the user terminal 2 of the company user.

[0307] The key indicator display operation will be explained in detail below with reference to the diagrams. When, for example, the key indicator icon on the common function selection screen 350 in Figure 35 is clicked, the submenu screen 360 shown in Figure 36 is displayed. The submenu screen 360 in Figure 36 includes icons 361 to 363 for, for example, a sales revenue operating profit margin graph, a color distribution analysis, and sales revenue per labor hour. Although not shown in the diagram, for manufacturing companies, the amount of losses and defective products directly impacts profits, so icons are also provided for selecting key indicators such as loss / defect rate graphs to analyze the occurrence of losses and defective products. In other words, the function of this key indicator presentation unit 42 allows the system to pre-prepare indicators that should be given particular importance, depending on the characteristics of the industry to which the company belongs, as well as the size and circumstances of the company. It then determines the display flow (story), selects and displays the appropriate icons, and animates the numerical values ​​and graphs of the key indicators according to the display flow (story).

[0308] For example, if a company is in the apparel retail industry, it is extremely effective to conduct a detailed analysis of profit margins and sales breakdowns when formulating improvement activities. Therefore, users of clothing retail companies can view the necessary key indicators by selecting icons such as the sales operating profit margin graph icon 361, which analyzes the trend of profit margins selected and displayed for clothing retailers, and the color distribution analysis graph icon 362, which performs product-specific and sales office-specific analysis, on the submenu screen 360 shown in Figure 36.

[0309] Specifically, clicking the sales operating profit margin graph icon 361 on the submenu screen 360 in Figure 36 will display the sales operating profit margin graph via the key indicator presentation unit 42.

[0310] The key indicator presentation unit 42, triggered by a click operation of icon 361 on screen 360 in Figure 36, reads necessary data (for example, store register data or sales report data) from the previous and current accounting data for the company in DB 30, calculates the budgeted sales operating profit margin for the current period, the actual sales operating profit margin for the previous period, and the actual sales operating profit margin for the current period, and displays the graph presentation screen 370 shown in Figure 37.

[0311] The graph display screen 370 in Figure 37 is provided with a pull-down list 371 for selecting the key indicators to be displayed and a start button 373. The dropdown list 371 includes options to display not only the sales operating profit margin, but also more detailed sales operating profit margins by salesperson, sales operating profit margins by business unit, and so on. The contents of the dropdown list are pre-configured to allow users to check the necessary indicators according to the characteristics of the industry to which the company belongs, as well as the size and circumstances of the company. Screen 370 in Figure 37 shows the state after selecting an option in a pull-down list, such as the sales revenue operating profit margin.

[0312] When the start button 373 on screen 370 in Figure 37 is clicked, the monthly performance and variance, last year's variance, and similarly the cumulative performance and variance, and last year's variance, compiled by the key indicator presentation unit 42, are sequentially displayed in animation as shown on screen 370 in Figure 38. Favorable variances are displayed with a blue background, and unfavorable variances with a red background. The cumulative figures are displayed with the intention of checking the current situation on a monthly basis while simultaneously understanding the overall trend for the current period. Regarding the budget, after running the profit simulation on screen 320 in Figure 32, it is saved to DB 30 by clicking the registration button 326. The key indicator presentation unit 42 then reads the necessary data from the planned values ​​saved in DB 30 and calculates the budget.

[0313] Next, the budget graph 375 and the previous period's graph 376 are displayed sequentially with animation. Finally, the current period's graph 377 is displayed with animation up to this month.

[0314] By displaying the current period's graph 377 month by month in chronological order on top of the previously displayed budget / previous period graphs 375 and 376, the progress of graph 377 month by month can be shown in an appealing way, making it easier to recognize trends by comparing and referring to the results of past months.

[0315] Furthermore, by visually tracking the overlap between the budget graph 375 and the previous period's results graph 376, which are displayed earlier, month by month, it becomes possible to understand the trend of the divergence between the plan and actual results, and the difference between the previous period's results and the current period's results, as time progresses.

[0316] The current period's performance graph 377, which had been outperforming the previous period's performance graph 376, suddenly began to fall below the previous period's performance graph 376 from a certain month. This trend can be tracked month by month, allowing information on the trend over time to be obtained as it progresses.

[0317] The animated graph display is organized and intentionally presented in a sequential order, allowing users to better grasp trends and patterns than with statically displayed graphs. The screen in Figure 38 shows the state after the animation display of Graph 377, which shows the current period's performance up to the elapsed month, has finished. Furthermore, graphs 375 and 376, which show the previous term's budget, can be displayed as an animation in parallel with graph 377, which shows the current term's actual results.

[0318] To clearly recognize the difference between budget and actual results, the Check (evaluation) function of the PDCA cycle is utilized. By clicking button 378, "Go to Business Plan Simulation," the business plan simulation screen is displayed, allowing users to review the simulation and check the updated simulation graph. Because simulations can be reviewed at any time, it becomes possible to derive quick and effective Actions (improvement actions). Furthermore, with a sufficient amount of data accumulated from a number of companies, it becomes possible to display numerical data and graphs by comparing them with data from competitors in the same industry.

[0319] Next, I will explain some examples of other key metrics. First, we will explain examples of key indicators for color distribution analysis by referring to Figures 39 and 40. When you click the color distribution analysis icon 362, which is selected and displayed for the apparel retail industry on the submenu screen 360 in Figure 36, the key indicator presentation unit 42 will animate the product-by-sales-office-by-color distribution analysis table 390 shown in Figure 39 according to the display flow (story). The product-by-sales-office-color distribution analysis table 390 in Figure 39 includes START (by store) button 391 and START (by category) button 392. In the product-by-sales-office-color distribution analysis table 390, the vertical axis represents product type and the horizontal axis represents sales office.

[0320] When the START (Store Order) button 391 is clicked, the key indicator calculation unit 51 reads register data, sales report data, etc. from DB 30, calculates the sales figures for each product, and outputs them to the display control unit 69. As a result, the numerical values ​​of the target achievement rate are animated sequentially, one column at a time, starting from the Nagoya sales office column in the product-by-sales-office-color distribution analysis table 390. For register data and sales report data, not only the total daily sales figures necessary for accounting entries are retrieved, but also detailed data broken down by product, branch, and salesperson each day.

[0321] Furthermore, when the START (category order) button 392 on the product-by-sales-office-color distribution analysis table 390 in Figure 39 is clicked, the key indicator calculation unit 51 reads data such as register data and sales report data, calculates the sales figures for each product, and outputs them to the display control unit 69. As a result, the numerical values ​​of the target achievement rate are animated and displayed sequentially in rows horizontally, for example, in the columns for the men's slacks department.

[0322] In this case, if the target achievement rate is 100% or higher, the background color of the individual cell will be displayed in blue, indicating that the sales are in the "top" category. If the target achievement rate is between 90% and 100%, the background color of the individual cell will be displayed in yellow, indicating that the sales are in the "middle" category. If the target achievement rate is less than 90%, the background color of the individual cell will be displayed in red, indicating that the sales are in the "bottom" category.

[0323] Figure 39, the color distribution analysis table 390 by product and sales office, shows an animation of the distribution of "men's slacks" and "men's sweaters" from the "Nagoya" sales office to the "Matsuyama" sales office, followed by an animation of the distribution of "men's T-shirts" from the "Nagoya" sales office to the "Tokyo" sales office.

[0324] In other words, Figure 39 shows the product-by-product-by-sales-office-color distribution analysis table 390, which has progressed partway through the animation display that starts when the START (category order) button 392 is clicked, and numerical values ​​are displayed sequentially in the rows in the columns (cells) of each item. Figure 40, the color distribution analysis table 390 by product and sales office, shows the state after the animation display has progressed and all displays have been completed.

[0325] In the case of this product-by-sales-office-color distribution analysis table 390, clicking the START (Store Order) button 391 will display the numerical values ​​sequentially in a rhythmic animation, one column at a time, while clicking the START (Category Order) button 392 will display the numerical values ​​sequentially in a rhythmic animation, one row at a time.

[0326] Next, an "oval" or "arrow" will be displayed in the section of the sales office or category that you should focus on. When the START (Store Order) button 391 is used to display the sales offices vertically in order of each office, the numerical value for the relevant sales office and category is compared with the total numerical value for that sales office. If the numerical value is 50% or higher, a circle is displayed. In other words, it emphasizes that the relevant category is performing relatively well within the relevant sales office. Conversely, if the value is 50% or more lower, an "arrow" is displayed. This emphasizes that the relevant category is performing relatively poorly within the relevant "sales office."

[0327] When the START (Category Order) button 392 is used to display the numbers horizontally in category order, one row at a time, the numerical value for the relevant sales office and category is compared with the total numerical value for that category. If the value is 50% or more higher, an "oval" mark is displayed. In other words, it emphasizes that the relevant "sales office" is performing relatively well within that category. Conversely, if the value is 50% or more lower, an "arrow" is displayed. This means that the relevant "sales office" is performing relatively poorly within that category.

[0328] Figure 40, the color distribution analysis table 390 by product and sales office, shows the result when the START (category order) button 392 is pressed, displaying the data horizontally in category order, one row at a time. In the product-specific sales office color distribution analysis table 390, for example, the total value for the "Men's Coats" category is 101.9%, but the value for the "Yokohama" sales office in the "Men's Coats" category is 173.2%, which is more than 50% higher, so it is highlighted with an oval mark.

[0329] Similarly, the figure for the Fukuoka branch in the "Men's Coats" category is 154.9%, which is more than 50% higher, so it is highlighted with an oval symbol. Regarding "men's coats," the company emphasizes that the Yokohama and Fukuoka branches are performing relatively well and are doing quite well.

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

[0331] In this way, the product-specific, store-specific color distribution analysis table 390 is displayed as an animation, serving as a key indicator for businesses such as clothing retail stores. By sequentially displaying the values ​​in store order or category order, comparisons between one's own store and other stores become much clearer. Furthermore, it becomes easier to understand the comparison between one's own assigned categories and those assigned by others.

[0332] Next, we will explain an example of presenting the key indicator of sales per labor hour, referring to Figure 41. For example, the profit and loss at each branch of a clothing retail company is likely to be greatly influenced by the efficiency of employee rotation. A person in charge of this type of company would click on the icon 363 for the sales per man-hour graph, which is selected and displayed for clothing retailers in the submenu screen 360 of Figure 36, to analyze labor efficiency.

[0333] When the sales per labor hour icon 363 is clicked, the key indicator display unit 42 animates the sales per labor hour graph screen 410 shown in Figure 41 according to the display flow (story).

[0334] In this process, the key indicator presentation unit 42 uses the key indicator calculation unit 51 to read the necessary data (this month's accounting data, time card data, etc.) from DB 30 to calculate sales per labor hour and output it to the display control unit 69. The display control unit 69 then sequentially displays the sales per labor hour graph as an animation. Regarding time card data, not only the total monthly working hours for each employee necessary for payroll calculation, but also detailed data such as the daily working hours for each employee will be extracted.

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

[0336] In this labor-hour sales graph, when the line graph 414 of labor-hour sales is displayed sequentially for, for example, "Day 2" and "Day 3," the labor-hour sales value for "Day 3" is low (for example, less than 3,000 yen, which is a predetermined lower threshold amount), so a pre-prepared callout 415 is displayed.

[0337] Similarly, for "Day 8," because the sales per labor hour figure is high (for example, if it exceeds 4,500 yen, which is a pre-set upper threshold), a different speech bubble 416 is displayed.

[0338] In Figure 41, the screen 410 of the sales per labor hour graph shows the graph and callouts displayed as the animation progresses sequentially day by day, and the image shows the state after the display for the elapsed days has finished.

[0339] As shown in this example of presenting key metrics, the sequential display of graphs allows for a visually impressive overview of how productivity has changed over time. Timely "callouts" are displayed, allowing users to identify the causes of the displayed values ​​as they occur.

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

[0341] Furthermore, existing technologies may be used for the data acquisition function that imports accounting data such as accounting software data, tax calculation software data, bank data, credit card company data, mail-order company data, time card data, cash register data, and company-created data. Furthermore, data and forms may be obtained directly through collaboration with financial institutions, settlement companies, securities firms, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, etc.

[0342] In the embodiments described above, examples were explained such as displaying a key indicator, the operating profit margin, in chronological order based on the relationship between sales and operating profit, as shown in Figures 37 and 38; displaying a table by product and sales office with a color distribution, using the ratio of actual sales performance to the target as a key indicator, in chronological order by sales office or product category, as shown in Figures 39 and 40; and displaying a unique key indicator, sales per man-hour, in chronological order based on the relationship between sales and working hours, as shown in Figure 41. However, key indicators can be derived from various combinations of information and displayed in chronological order based on the flow of calculations and explanations (stories). Alternatively, a combination of chronological order and the flow of explanations (stories) can be used to display data in an order that makes the data progression easy to understand. In other words, key indicators should be presented according to the business.

[0343] In the above embodiment, an example of displaying key indicators in the graph 410 showing the trend in sales per labor hour, for example, in Figure 41, was described. However, key indicators may also be displayed in the form of a table, and the table may be displayed with animation, such as by changing the color of the cells into which the numerical values ​​are inserted.

[0344] In the above embodiment, an example was shown of displaying a group of numerical values ​​in the form of a graph or table in the order of months (e.g., January, February, March, etc.) as an animation. Other possibilities include displaying images of turning paper pages, flipbook-style animation, or animation using videos. The animated graphs and tables were all displayed in two dimensions, but they may also be displayed three-dimensionally in a three-dimensional space such as a virtual reality space. Furthermore, as the animation progresses, background music or other sounds may be played to evoke a sense of storytelling. In other words, the present invention is not limited to a display environment, and is sufficient if a group of numbers can be displayed as an animation.

[0345] In the example screen shown in Figure 41 above, the labor-hour sales trend graph 410 displays the total sales revenue obtained from the entire business over a specified period, along with the working hours of all employees engaged in the business and the labor-hour sales revenue, side-by-side (corresponding) on ​​the same screen. However, it is not mandatory to display both sales revenue and working hours; one of them may be displayed corresponding to the labor-hour sales revenue. Alternatively, the three line graphs may be displayed on separate screens. In other words, it is sufficient to display only the labor-hour sales revenue line graph 414 as the key indicator.

[0346] Furthermore, for example, the series of processes described above can be executed by hardware or by software. In other words, the functional configuration shown in Figure 3 is merely illustrative and not particularly limiting. In other words, it is sufficient for the information processing system to have the functionality to execute the series of processes described above as a whole, and the functional blocks and databases used to realize this functionality are not particularly limited to the example in Figure 3. Furthermore, the location of the functional blocks is not particularly limited to Figure 3 and can be arbitrary. For example, the functional blocks and databases of server 2 may be transferred to administrator terminal 3. Also, a single functional block and database may consist of hardware alone, software alone, or a combination of both.

[0347] For example, if a series of processes are executed by software, the programs that make up that software are installed on a computer or other device from a network or storage medium. The computer may be a computer built into dedicated hardware. Alternatively, the computer may be a computer capable of performing various functions by installing various programs, such as a management server, a general-purpose smartphone, or a personal computer. Specifically, the computer may include not only smartphones and personal computers, but also, for example, tablets, televisions, and projection mapping devices. It may also include IoT devices attached to household electrical appliances or vehicles.

[0348] Furthermore, for example, such a recording medium containing a program may consist of a removable medium (not shown) distributed separately from the main unit of the device to provide the program, or it may be a recording medium provided pre-installed in the main unit of the device.

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

[0350] In other words, the information processing device to which the present invention is applied (for example, Server 1 in Figure 3) is: A presentation means (for example, the numerical group presentation unit 43 in Figure 3) that presents the numerical groups in an order based on the causal relationships of each of the multiple numerical groups, It is equipped with. By configuring an information processing device in this way (for example, Server 1 in Figure 3), organizing the flow of thought, and expressing the cause-and-effect relationship between numbers and results with a narrative element, it becomes easier for, for example, company managers to formulate future business policies and directions for their companies. The aforementioned presentation means is A means of outputting a set of numerical data related to accounting processing as data for business processes in a company, Display control means for animating the aforementioned group of numerical values ​​in the order of the causal relationship or in the order of the period resulting from the causal relationship, It is equipped with. By displaying a set of numerical data related to accounting processes in an animated sequence that shows the cause-and-effect relationship, it becomes easier to understand the actual operations of a company, for example, and to formulate future business strategies and directions. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) A budget-actual calculation means (for example, the budget-actual calculation unit 61 in Figure 3) that obtains the aforementioned set of numerical values ​​as a result of calculating the difference between the budget and actuals for each predetermined period (monthly, etc.) in the business, or the difference between actuals for two periods (the difference between the current period and the previous period, etc.), A display control means (for example, the display control unit 69 in Figure 3) animates the group of numerical values ​​obtained by the budget performance calculation means in the order of periods such as months (June, July, August, etc.) in the form of a graph or table. It is equipped with. This allows us to see how the monthly budget-to-actual difference is trending based on the movements in graphs and tables, and to determine whether the current period's performance is better or worse than the previous period, enabling us to make appropriate adjustments to our operations. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) A past cash calculation means (for example, the past cash calculation unit 62 in Figure 3, etc.) calculates the cash increase / decrease amount for a predetermined period (1 year) in the past based on accounting data for the past two periods (the previous period and the period before that, etc.) and sets it as the aforementioned numerical group, Based on the past cash increases and decreases for each account item, a current period cash calculation means (for example, the current period cash calculation unit 63 in Figure 3, etc.) calculates the required cash amount for each account item to achieve the specified target cash acquisition amount for the current period and forms the aforementioned numerical group, A display control means (for example, the display control unit 69 in Figure 3) that displays the specified group of numerical values ​​(cash increase / decrease amounts) from the past cash increase / decrease amounts for each account item or the target cash acquisition amount for the current period in the order of the account items (the order of the items arranged vertically in the table) as an animation, It is equipped with. This allows you to see through animation things like, "If things continue as they are, the figures will be around this much by the end of this term, so we need to make adjustments by this much to match past performance," enabling you to correct your operations in the right direction. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) A business plan generation means (for example, the business plan generation unit 65 in Figure 3) generates detailed business plan data divided into elapsed periods and unexpired periods, based on the business target amount to be achieved in a predetermined period (1 year) (for example, target sales, target cash amount, etc.), and divides the predetermined period (1 year) into unit periods (1 month each). A display control means (for example, the display control unit 69 in Figure 3) animates the data of the business plan generated by the business plan generation means, at least one of the data of the elapsed period and the unexpired period in the order of account items and the order of periods (January, February, March...). It is equipped with. By dividing the data from a business plan for a specified period (1 year) into unit periods (for example, monthly) and simulating at least one of the elapsed period and the remaining period, it becomes possible to formulate operational strategies to ensure the business is achieved as planned within the specified period, and then develop future business plans. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) In the course of a company's activities, a means of aggregating a group of numerical values, including factors that fluctuate over a unit period (daily), such as cash and deposit balances, accounts receivable balances, loan balances, and utility expenses incurred, for each unit period (for example, the daily data aggregation unit 65 in Figure 3), A display control means (for example, the display control unit 69 in Figure 3) that displays the group of numerical values ​​aggregated by the aggregation means for each unit period (1 day) in the order of the unit period as an animation, It is equipped with. This allows for the aggregation of numerical data including fluctuating factors (e.g., cash and deposit balances, accounts receivable balances, loan balances, utility expenses, etc.) for each unit period (daily), and the animation of a cash balance trend table showing the changes over a predetermined period, for example, 365 days. This enables users to grasp the daily changes (trends) in bank cash and deposit balances, accounts receivable balances, loan balances, utility expenses, etc., before facing a cash shortage or having their water shut off in a few days. This allows for measures such as increasing bank cash and deposit balances or increasing deposit balances at financial institutions from which utility bills are debited. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) A tax calculation means (for example, the tax calculation unit 66 in Figure 3) obtains the aforementioned set of numerical values ​​as a result of calculating the estimated annual tax amount from accounting data such as profit amount and taxable income amount, and tax data, A display control means (for example, the display control unit 69 in Figure 3) that animates the group of numerical values ​​obtained by the tax calculation means in order of items according to the flow of the basis for calculating the tax amount, It is equipped with. This allows individuals to understand the basis for calculating their tax amount, confirm their projected annual tax amount, and even formulate a tax payment strategy for the current period by comparing it with their previous year's annual tax amount. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) Annual total calculation means (for example, the trend calculation unit 67 in Figure 3) obtains the aforementioned set of numerical values ​​as a result of calculating the annual total from accounting data such as the monthly trends in sales and profit amounts for the period before last, last period, and this period, A display control means (for example, the display control unit 69 in Figure 3) arranges the group of numerical values ​​obtained by the annual total calculation means in the order of the months in the annual total graph and animates the line graph so that it extends in the horizontal direction, It is equipped with. This allows for easy visual confirmation of whether the annual total graph is progressing upwards or downwards each month by displaying it on a monthly basis, making it possible to quickly and clearly recognize the company's performance at any point throughout the year. Furthermore, by visually tracking the overlap between the simulation graph displayed earlier and the actual results month by month, it becomes possible to understand the discrepancy between the plan and actual results sequentially over time, enabling prompt corrective actions to be taken. The aforementioned presentation means (for example, the numerical group presentation unit 43 in Figure 3, etc.) A monthly trend calculation means (for example, the trend calculation unit 67 in Figure 3) reads data such as the monthly trend amounts of expense items necessary for calculating expense trends from the accounting data of the previous and current periods, calculates the previous period's figures, the current period's figures, and the difference amount to obtain a set of figures, A display control means (for example, the display control unit 69 in Figure 3) arranges the group of numerical values ​​obtained by the monthly trend calculation means in the order of months in the cost trend graph and animates the line graph so that it extends in the horizontal direction, It is equipped with. This allows for the display of monthly figures in the order of budget, previous period, and actual results, and by showing the differences, trends in cost expenditure can be visually and effectively recognized. Furthermore, you can see how the current budget and the previous period's graph overlap, making it possible to compare the current budget and the previous period over time.

[0351] Furthermore, the information processing device to which the present invention is applied (for example, Server 1 in Figure 3, etc.) It includes a second presentation means (for example, the key indicator presentation unit 42 in Figure 3) that presents key indicators corresponding to the business. By presenting key indicators tailored to each task in this way, the status of that task can be understood at a glance, making it easier to determine future business policies and directions. The second presentation means (for example, the key indicator presentation unit 42 in Figure 3) Display control means (e.g., display control unit 52 in Figure 3) that displays the aforementioned key indicators in the form of a graph (e.g., the graph 410 showing the trend in sales per man-hour in Figure 41) or a table, It is equipped with. This makes it easier to understand changes and movements in key indicators, thus facilitating the development of future business policies and directions. In other words, by displaying key indicators in graphs and charts, they can be utilized in business strategy. The aforementioned display control means (for example, the display control unit 52 in Figure 3) The aforementioned key indicators are displayed as an animation in chronological order or in the order of the calculation (explanation) flow (for example, the graph 410 showing the trend in sales per labor hour (line graph, bar graph, etc.) in Figure 41 is displayed as an animation). This transforms key metrics from mere numbers into meaningful information, allowing them to be taken more seriously when presented. The aforementioned display control means (for example, the display control unit 52 in Figure 3) The data used to calculate the aforementioned key indicator is displayed in correspondence with the aforementioned key indicator. This allows us to understand the relationship between the data used to calculate key metrics and the key metrics themselves, making it easier to determine directions for business improvement. Specifically, the display control unit 52 displays at least one of the total sales revenue obtained for the entire business over a predetermined period and the working hours of all employees engaged in the business, in correspondence with the sales revenue per unit time per employee (e.g., sales revenue per man-hour). By displaying the total sales revenue generated from the entire operation, the working hours of all employees, and the sales revenue per unit of time per employee (e.g., sales revenue per labor hour) in this way, the relationship between the trend in sales revenue per labor hour, working hours, and sales revenue becomes clear as a key indicator. For example, it can reveal operational challenges by identifying factors such as whether sales increased on days or months when employees worked longer hours, or what types of tasks were prevalent on days with low sales per labor hour. The second presentation means (for example, the key indicator presentation unit 42 in Figure 3) The sales revenue per employee per unit of time (for example, the line graph 414 and its value in the labor-hour sales revenue trend graph 410 in Figure 41) is presented as the key indicator. By examining the trend in sales per unit of time per employee (for example, the value in line graph 414 of the labor-hour sales trend graph 410 in Figure 41), it is possible to determine whether the business is generating sales commensurate with the labor involved. The second presentation means (for example, the key indicator presentation unit 42 in Figure 3) A calculation means (for example, the key indicator calculation unit 51 in Figure 4) that calculates the sales per unit time for one employee (for example, the line graph 414 and its value in the man-hour sales trend graph 410 in Figure 41) by dividing the total sales obtained for the entire business over a predetermined period (value of line graph 411) by the working hours of all employees over the predetermined period (value of bar graph 412), It is equipped with. By using the sales per unit time per employee, calculated by dividing the total sales revenue obtained from the entire business over a specified period (values ​​in line graph 411) by the total working hours of all employees over the specified period (values ​​in bar graph 412), as a key indicator, it is possible to determine whether sales are being generated in an appropriate proportion to the labor force, and this can be used to improve future operations. Explanation of the symbols

[0352] 1. Server, 2-a, 2-2b, 2-n... User terminals, N... Network, 41. Data acquisition unit, 42. Key indicator presentation section, 43. Numerical group display section, 51...Key indicator calculation unit, 61. Budget and Actual Calculation Department, 62...Past Cache Calculation Unit, 63...Cash Calculation Department for this term, 64. Business Plan Generation Department, 65... Daily Data Aggregation Department, 66. Tax calculation department, 67... Transition calculation section, 68...Calculation section, 52, 69... Display Control Unit

Claims

1. A method for reading multiple accounting data from an information storage means and displaying them sequentially on a display device with a time difference, using an information processing device having a processor, (a) The processor reads accounting data for a predetermined period necessary for accounting from the information storage means, (b) The processor reads accounting result data derived from calculations based on the accounting data from the information storage means, (c) The processor holds each of the data read in steps (a) and (b), and selects the data to be displayed from among the held data, (d) A step in which the processor selects a display flow that defines the order in which each of the data selected in step (c) will be displayed, (e) The processor displays each of the data selected in step (c) on a display device sequentially with a time difference, according to the display flow selected in step (d), An information processing method characterized by including

2. In step (d), the processor evaluates the numerical values ​​contained in each of the data selected in step (c) and selects a display flow that defines the order in which each of the selected data will be displayed. The information processing method according to feature 1.

3. In step (e), the processor displays each of the data selected in step (c) on a display device sequentially with a time difference so that the changes and trends of the data can be visually tracked. The information processing method according to feature 1.

4. In step (e), each piece of data displayed sequentially by the processor includes a numerical value relating to accounting, The information processing method according to feature 1.

5. In step (d), when selecting a display flow that defines the order in which each selected data is displayed, the processor: Display flow according to "item order", A display flow that follows the "order of operations". Display flow according to "order of amounts", A display flow that follows the "order of time". Select the flow to display from the options. The information processing method according to feature 1.

6. The "order of items" is the order of the "account titles". The information processing method according to feature 5.

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