Management decision-making and financial analysis training system

Abstract

To provide a business judgment and accounts analysis ability training system which enables a user to master business judgment and basic knowledge of accounting service in a company.SOLUTION: In the business judgment and accounts analysis ability training system, a system server and a plurality of learner terminals are connected by a public communication network so as to be able to communicate with each other. The system server comprises: stage storage means in which a plurality of stages for business judgment and accounts analysis ability training provided to learners are stored; progress storage means in which the progress of business judgment and accounts analysis ability training for each of the learners is stored; accounting service providing means which provides accounting service to the learners on the basis of the progress storage means; accounting service storage means in which a result of the accounting service is stored for each of the learners; and incidental element giving means which gives an incidental element to the progress of business judgment and accounts analysis ability training in each of the plurality of stages stored in the stage storage means.SELECTED DRAWING: Figure 3

Description

[Technical field]

[0001] The present invention relates to a training system for business decision-making and financial analysis skills that allows a person to gain experience in company management and acquire basic knowledge of accounting work. [Background technology]

[0002] Traditionally, there was no educational curriculum for accounting (bookkeeping) as general knowledge, and although there are many books on accounting for self-study, the reality is that they are all difficult to understand and do not stimulate the desire to learn, and are merely books on accounting processing. For this reason, it was realistic to go through the educational curriculum of a specialized school (commercial high school, vocational school) in order to master the basics of accounting (accounting and bookkeeping).

[0003] As a result, in order to obtain the accounting talent that companies needed, they had no choice but to either recruit personnel with specialized training or to develop specialized talent through practical experience within the company.

[0004] Therefore, apart from school education, a teaching material and educational tool for learning bookkeeping has been disclosed that divides cash flow into five stages - transaction, classification, posting, trial calculation and settlement - in order to learn bookkeeping, and is equipped with a training board for visualizing the cash flow at each stage. Cash flow is visualized by placing pieces representing subjects and numbers on the training board, and by progressing through the teaching material in the order of transaction, classification, posting, trial calculation and settlement, it stimulates a sense of play and allows learning bookkeeping as if playing a board game (see, for example, Patent Document 1). [Prior art documents] [Patent documents]

[0005] [Patent Document 1] JP 2006-11342 A Summary of the Invention [Problem to be solved by the invention]

[0006] The bookkeeping learning teaching material in Patent Document 1 is structured so that bookkeeping can be learned in a manner similar to a board game, but it lacks a structure that incorporates accidental elements, and although the basics can be learned, it is not possible to master the learned content to a level that allows it to be used in practice.

[0007] In addition, company managers need to accurately understand the contents of accounting statements and other documents and identify problems in the company's management status. In other words, managers need to be familiar with accounting and bookkeeping work in accounting (hereinafter simply referred to as accounting work).

[0008] In order to solve the above-mentioned problems, the present invention aims to provide a training system for management judgment and financial analysis skills that allows participants to acquire management judgment skills by experiencing company management and also acquire basic knowledge of accounting work. [Means for solving the problem]

[0009] In order to achieve the above-mentioned object, the present invention provides a management judgment and financial analysis ability training system in which a system server and learner terminals owned by a plurality of learners are connected to each other so that they can communicate with each other via a public communication line network, wherein the system server is equipped with a stage storage means for storing a plurality of stages for the management judgment and financial analysis ability training to be provided to the learners, a progress storage means for storing the progress of the management judgment and financial analysis ability training for each learner, an accounting work providing means for providing the learner with accounting work required for the learner based on the progress storage means, an accounting work storage means for storing the accounting work provided to the learner by the accounting work providing means for each learner as a result of the management judgment and financial analysis ability training, and a contingency adding means for adding a contingency element to the progress of the management judgment and financial analysis ability training for each of the plurality of stages stored in the stage storage means.

[0010] The plurality of stages stored in the stage storage means are characterized in that they are comprised of a fund raising stage, a product purchasing stage, a product selling stage, and an expense payment stage.

[0011] The plurality of stages stored in the stage storage means each have a plurality of subdivided processing columns, and the plurality of processing columns have limitations on where to proceed. Effect of the Invention

[0012] According to the present invention, by experiencing company management and acquiring basic knowledge of accounting work, it is possible to improve management judgment and financial analysis capabilities in the company, and to develop human resources who are well versed in management and accounting practices. [Brief description of the drawings]

[0013] [Figure 1] FIG. 1 is a diagram showing the configuration of a management judgment and financial analysis training system according to an embodiment of the present invention. [Diagram 2] 2 is a block diagram showing the electrical configuration of a system server of the management judgment and financial analysis training system of this embodiment. FIG. [Diagram 3] 1 is a flowchart outlining the processing of the management judgment and financial analysis training system of this embodiment. [Figure 4] 1 is a flowchart illustrating the processing of the management judgment ability and financial analysis ability training system of this embodiment. [Diagram 5] FIG. 2 is a diagram for explaining the progress of each stage of the management judgment ability and financial analysis ability training system of this embodiment. [Figure 6] 11 is a diagram for explaining the transition of each processing column in the fund raising stage of the management judgment ability and financial analysis ability training system of this embodiment. FIG. [Figure 7] 10 is a diagram for explaining the transition of each processing column at the product purchasing stage of the management judgment ability and financial analysis ability training system of this embodiment. FIG. [Figure 8]FIG. 13 is a diagram for explaining the transition of each processing column in the product sales stage of the management judgment ability and financial analysis ability training system of this embodiment. [Figure 9] 11 is a diagram illustrating the transition of each processing column at the expense payment stage of the management judgment ability and financial analysis ability training system of this embodiment. FIG. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] The present invention relates to a management judgment and financial analysis ability training system in which a system server and learner terminals owned by a plurality of learners are connected to each other so that they can communicate with each other via a public communication line network, wherein the system server is equipped with a stage storage means for storing a plurality of stages for the management judgment and financial analysis ability training to be provided to learners, a progress storage means for storing the progress of the management judgment and financial analysis ability training for each learner, an accounting work providing means for providing the learner with accounting work required for the learner based on the progress storage means, an accounting work storage means for storing the accounting work provided to the learner by the accounting work providing means for each learner as a result of the management judgment and financial analysis ability training, and a contingency adding means for adding a contingency element to the progress of the management judgment and financial analysis ability training for each of the plurality of stages stored in the stage storage means.

[0015] Hereinafter, an example of the management judgment and financial analysis training system according to this embodiment will be described with reference to the drawings. FIG. 1 is a diagram showing the configuration of the management judgment and financial analysis training system according to this embodiment. FIG. 2 is a block diagram showing the electrical configuration of the system server of the management judgment and financial analysis training system according to this embodiment. FIG. 3 and FIG. 4 are flow charts for explaining the processing of the management judgment and financial analysis training system according to this embodiment. FIG. 5 is a diagram for explaining the transition of each stage of the management judgment and financial analysis training system according to this embodiment. FIG. 6 is a diagram for explaining the transition of each processing column in the fund raising stage of the management judgment and financial analysis training system according to this embodiment. FIG. 7 is a diagram for explaining the transition of each processing column in the product purchase stage of the management judgment and financial analysis training system according to this embodiment. FIG. 8 is a diagram for explaining the transition of each processing column in the product sales stage of the management judgment and financial analysis training system according to this embodiment. FIG. 9 is a diagram for explaining the transition of each processing column in the expense payment stage of the management judgment and financial analysis training system according to this embodiment. In the following explanation, the management judgment and financial analysis training system will be explained using a company that purchases and sells computers and the like as an example.

[0016] [1. Structure of the training system for business decision-making and financial analysis skills] As shown in Figure 1, the management decision-making and financial analysis skills training system 1 is composed of a system server 10 managed by a system operator 100 who operates the management decision-making and financial analysis skills training system 1, and a plurality of learner terminals 20 owned by a plurality of learners 200, and the system server 10 and the learner terminals 20 are connected to each other so that they can communicate with each other via a public communication line network 50.

[0017] A well-known computer (such as a server or desktop PC) is preferably used as the system server 10, but it may be any computer having a function for enabling mutual communication with the learner terminal 20 via the public communication network 50. The learner terminal 20 is a well-known desktop PC, notebook computer, smartphone, tablet terminal, etc. having a function for enabling mutual communication with the system server 10 via the public communication network 50. The public communication network 50 is a well-known internet line, mobile phone communication line, telephone line, communication satellite line, etc.

[0018] In the above configuration, the learners 200 who use the system 1 for training business judgment skills and financial analysis skills are registered in advance in the system server 10, and at the time of registration, a dedicated user ID and password are issued to each of the multiple learners 200. The learners 200 access the system server 10 from the learner terminal 20 using this user ID and password, thereby starting to use the system 1 for training business judgment skills and financial analysis skills. In other words, the system 1 for training business judgment skills and financial analysis skills can be used at any time and place at the discretion of the learners 200 as long as it is connectable to the public communication line network 50.

[0019] The system server 10 includes a stage storage means for storing a plurality of stages for the training of business judgment and financial analysis skills provided to the learner 200, a progress storage means for storing the progress of the training of business judgment and financial analysis skills for each learner 200, an accounting work providing means for providing the learner with the accounting work required for the learner 200 based on the progress storage means, an accounting work storage means for storing the accounting work provided to the learner by the accounting work providing means for each learner 200 as a result of the training system 1 for training business judgment and financial analysis skills, and a contingency adding means for adding a contingency element to the progress of the training of business judgment and financial analysis skills for each of the plurality of stages stored in the stage storage means.

[0020] The stages stored in the stage storage means are, for example, four stages: a fund raising stage, a product purchasing stage, a product selling stage, and an expense payment stage. The stages stored in the stage storage means each have a plurality of subdivided processing columns, and the processing columns have restrictions on where to proceed.

[0021] The learner terminal 20 of the learner 200 is provided with a display means (such as a liquid crystal display device) for displaying a plurality of stages received from the system server 10, and the learner 200 can learn accounting work by moving through a plurality of processing columns provided for each of the plurality of stages (for example, a fund raising stage) displayed on the display means based on a number provided by a contingency providing means, for example, a number from 1 to 6 determined by a fluctuating dice, and executing the contents described in the processing columns and performing accounting work (creating accounting books, etc.). In other words, the management judgment and financial analysis ability training in this embodiment progresses in a game-like manner based on a number provided by a contingency providing means, like a board game, and by simultaneously performing accounting work while executing the contents of a plurality of processing columns provided for each of the plurality of stages, it is possible to simultaneously learn company management and accounting work (accounting and bookkeeping work).

[0022] [2. Electrical configuration of the system server] Hereinafter, the electrical configuration of the system server 10 in the management judgment ability and financial analysis ability training system 1 of this embodiment will be described with reference to Fig. 2. As shown in Fig. 2, the system server 10 is composed of a memory unit 11, an input / output control unit 12, a control unit 13, an external communication control unit 14, etc.

[0023] The storage unit 11 is composed of a large-capacity storage device such as an HDD (Hard Disk Drive), a flash memory, etc. The storage unit 11 also functions as a stage storage means for storing a plurality of stages for the training of business judgment and financial analysis skills, a progress storage means for storing the progress of the training of business judgment and financial analysis skills for each learner 200, and an accounting task storage means for storing the accounting tasks for each learner 200 as the results of the training of business judgment and financial analysis skills.

[0024] The input / output control unit 12 controls communication with external input / output devices such as a liquid crystal display device (not shown) connected to the system server 10 and a keyboard / mouse.

[0025] The control unit 13 is composed of a CPU (Central Processing Unit), a ROM (Read Only Memory), a RAM (Random Access Memory), a flash memory, etc. (not shown). The CPU of the control unit 13 executes various programs stored in advance in the ROM or the storage unit 11, thereby functioning as various processes (management judgment and financial analysis training process, stage determination process, etc.) in this embodiment.

[0026] The external communication control unit 14 is connected to an external public communication line network 50, and controls communications with a plurality of learner terminals 20 in the business judgment ability and financial analysis ability training system 1 based on instructions from the control unit 13. That is, the external communication control unit 14, which will be described in detail later, transmits a plurality of stages for business judgment ability and financial analysis ability training to the learner terminal 20 based on instructions from the control unit 13, and controls the progress of the business judgment ability and financial analysis ability training and the receipt of accounting work results, etc.

[0027] [3. Overview of the Business Judgment and Financial Analysis Training System] Hereinafter, an overview of a series of processes for training in business judgment skills and financial analysis skills executed between the system server 10 and the learner terminal 20 of the business judgment skills and financial analysis skills training system 1 of this embodiment will be described with reference to Fig. 3. As described above, the business judgment skills and financial analysis skills training system 1 of this embodiment progresses through the board game (hereinafter simply referred to as the game) shown in Figs. 5 to 9.

[0028] First, the learner 200 accesses the system server 10 through the public communication line network 50 (e.g., the Internet line) by the learner terminal 20 (step S1). The learner 200 who uses the business judgment ability and financial analysis ability training system 1 of this embodiment is registered in the system server 10 in advance, and is issued a dedicated user ID and password by the system server 10 at the time of registration. The learner 200 inputs the user ID and password from the learner terminal 20 to access (so-called log in to) the system server 10. Thereafter, the system server 10 and the learner terminal 20 are connected via the public communication line network 50 (e.g., the Internet line). Note that, when the learner 200 registers with the system server 10, a dedicated icon is downloaded from the system server 10 to the learner terminal 20, and thereafter, the learner 200 can access the system server 10 simply by selecting (so-called clicking) the dedicated icon displayed on the display means (liquid crystal display device, etc.) of the learner terminal 20.

[0029] The system server 10, which is accessed (logged in) from the learner terminal 20, recognizes the learner 200 and starts training to develop the learner's 200's business judgment and financial analysis skills (step S2). The system server 10 determines which stage to provide to each learner 200 who accessed the system (step S3). This stage determination process is for continuing from the point where the learner 200 stopped playing the business judgment and financial analysis training system 1 in the middle. The system server 10 determines the stage for each learner 200 from the progress of the game for each learner 200 stored in a predetermined area (progress storage means) of the memory unit 11.

[0030] The system server 10 transmits the determined stage to the learner terminal 20 (step S4). Here, the multiple stages transmitted to the learner terminal 20 and displayed on the display means (such as a liquid crystal display device) of the learner terminal 20 are, for example, configured with four stages, namely, a fund raising stage S1, a product purchasing stage S2, a product selling stage S3, and an expense payment stage S4, as shown in FIG.

[0031] The learner terminal 20 receives the stage from the system server 10 (step S5). Then, the learner terminal 20 displays the received stage on a display means (such as a liquid crystal display device). Although details will be described later, each stage has a plurality of subdivided processing columns, and these plurality of processing columns are connected by lines L, and the processing columns that can be moved are limited to the processing columns connected by lines L (see FIGS. 6 to 9). In other words, the movement destination of the processing columns of each stage is restricted.

[0032] The learner 200 decides the process column to which the learner moves in each stage by rolling a dice showing a number from 1 to 6 as a contingency imparting means for imparting a contingency element. Specifically, the learner 200 advances through the process columns of each stage by the number shown on the dice, and executes the content written in the process column where the learner stops (step S6).

[0033] The execution results of the process columns progressed by the learner 200 at each stage are transmitted from the learner terminal 20 to the system server 10 (step S7). The system server 10 receives the execution results of the process columns at each stage by the learner 200 (step S8). In this process, the system server 10 stores the received execution results of the process columns at each stage in a predetermined area (progress status storage means) of the storage unit 11 as the progress status of the game.

[0034] The system server 10 determines the accounting book for performing accounting work according to the execution result of the processing column progressed at each stage (step S9). The system server 10 transmits the determined accounting book to the learner terminal 20 (step S10). The processing of steps S9 and S10 functions as an accounting work providing means for providing the learner 200 with the necessary accounting work based on the progress of each stage in this embodiment.

[0035] The learner terminal 20 receives the determined accounting book (step S11). Here, the received accounting book is displayed on the display means of the learner terminal 20. The learner 200 performs accounting work (mainly bookkeeping work) to enter the execution results (numbers necessary for accounting work) of the content described in the stopped process column in step S6 described above into the accounting book, and transmits the completed accounting book to the system server 10 (step S12).

[0036] The system server 10, which has received the accounting book, stores the result in a predetermined area (accounting task storage means) of the storage unit 11 for each learner 200 (step S13). The accounting book stored here is managed for each learner 200. The process of step S13 functions as accounting task storage means that stores the accounting tasks provided to the learner 200 by the accounting task providing means in this embodiment as the results of training in management judgment ability and financial analysis ability for each learner 200.

[0037] The system server 10 judges whether the management judgment ability and financial analysis ability training system 1 has ended (step S14), and if it is determined that the system has ended (step S14: Yes), the process proceeds to step S15. On the other hand, if the system server 10 determines that the system has not ended (step S14: No), the process repeats the above-mentioned steps S3 to S14. In the process of step S14, for example, the end of the management judgment ability and financial analysis ability training system 1 is determined based on whether each stage (four stages, namely, fund raising stage S1, product purchasing stage S2, product sales stage S3, and expense payment stage S4 shown in FIG. 5) has been repeated a predetermined number of times (for example, three times).

[0038] The system server 10 compiles the accounting books for each learner 200 stored in a predetermined area (accounting work storage means) of the storage unit 11 in response to the end of the management judgment ability and financial analysis ability training system 1 (step S15). The system server 10 creates a financial statement from the compilation of the accounting books for each learner 200 and transmits it to the learner terminal 20 (step S16). The learner terminal 20 displays the received financial statement on the display means of the learner terminal 20 (step S17). The learner 200 performs management analysis using the financial statement that is a compilation of the accounting books that he / she created. That is, in the management judgment ability and financial analysis ability training system 1 of this embodiment, the learner 200 himself / herself manages a company, creates accounting books, and analyzes the management situation of the company from the financial statement that is compiled from the accounting books. This allows the learner 200 to experience management in a company, acquire basic knowledge of accounting work, and further acquire management judgment by analyzing the financial statements.

[0039] Here, the financial statements are comprised of four sections: balance sheet, income statement, statement of changes in shareholders' equity, and notes. These are well-known financial statements that summarize the company's management status, such as how much profit or loss the company has made, and what its current financial condition is.

[0040] Furthermore, the learner 200 can also arbitrarily terminate the use of the management judgment ability and financial analysis ability training system 1. In this case, by disconnecting the connection between the learner terminal 20 and the system server 10 (so-called logging out), the connection state between the system server 10 and the learner terminal 20 via the public communication line network 50 (e.g., the Internet line) is cut off, and the learner 200 terminates the use of the management judgment ability and financial analysis ability training system 1. In this way, even if the learner 200 terminates the use of the management judgment ability and financial analysis ability training system 1 at any time, it is possible to continue and resume the use at any time according to the progress of the game for each learner 200 stored in a predetermined area (progress state storage means) of the storage unit 11.

[0041] In the above-described embodiment, the learner 200 creates accounting books (bookkeeping work) in accordance with the progress of the game, and the system server 10 automatically creates the financial statements when the game ends, but the learner 200 may also create these financial statements. In this case, when the game ends, the system server 10 transmits multiple accounting books and financial statement format templates created by the learner 200 to the learner terminal 20, and the learner 200 creates financial statements (accounting work) by entering the necessary values ​​in the financial statement format templates based on the multiple accounting books created by the learner 200. In this way, the learner 200 can learn accounting work better.

[0042] As described above, the management judgment ability and financial analysis ability training system 1 of this embodiment can be used at any time and place at the discretion of the learner 200 as long as it is connectable to the public communication line network 50, and the learner 200 can decide whether to continue or end use at his / her own discretion, making it possible to carry out the training in management judgment ability and financial analysis ability under the initiative of the learner 200. As a result, the learner 200 can carry out the training in management judgment ability and financial analysis ability at his / her own discretion using his / her own free time, making it possible to realize a management judgment ability and financial analysis ability training system 1 that is easy for the learner 200 to use.

[0043] [4. Stage determination process] Hereinafter, the stage determination process in the management judgment ability and financial analysis ability training system 1 of this embodiment will be described with reference to Fig. 4. This process is executed in the control unit 13 (hereinafter simply referred to as the control unit 13) of the above-mentioned system server 10. The stage determination process is executed in step S3 of the outline of the process of the management judgment ability and financial analysis ability training system described above, and is intended to continue from the point where the learner 200 interrupted the management judgment ability and financial analysis ability training system 1 midway.

[0044] As shown in FIG. 4, the control unit 13 judges whether or not the learner 200 finished the game midway through the previous game based on the game progress status stored for each learner 200 in a predetermined area (progress status storage means) of the memory unit 11 (step S20), and if it determines that the game was finished midway through (step S20: Yes), it determines a stage according to the game progress status stored in the predetermined area (progress status storage means) of the memory unit 11 (step S21).

[0045] On the other hand, if the control unit 13 determines that the game has not ended midway (step S20: No), it determines the first stage of the game (the fund raising stage shown in FIG. 5) (step S21). The stage determined in this process is read from a predetermined area (stage storage means) of the storage unit 11 and transmitted from the system server 10 to the learner terminal 20.

[0046] [5. Details of each stage] Hereinafter, with reference to FIGS. 5 to 9, the transition of the four stages constituting the board game in the management judgment ability and financial analysis ability training system 1 of this embodiment and the transition of a plurality of processing columns in each stage will be described in detail.

[0047] As shown in Fig. 5, the multiple stages constituting the board game in the management judgment ability and financial analysis ability training system 1 are made up of four stages: a fund raising stage S1, a product purchasing stage S2, a product sales stage S3, and an expense payment stage S4. The game starts with the fund raising stage S1. After that, when the fund raising stage S1 is completed, the product purchasing stage S2 is reached, when the product purchasing stage S2 is completed, the product sales stage S3 is reached, and when the product sales stage S3 is completed, the expense payment stage S4 is reached.

[0048] That is, the stages progress in the order of fund raising stage S1 → product purchasing stage S2 → product sales stage S3 → expense payment stage S4, and when the expense payment stage S4 ends, the stage progresses back to the fund raising stage S1. As an example, one game is completed by repeating the fund raising stage S1 → product purchasing stage S2 → product sales stage S3 → expense payment stage S4 a predetermined number of times (e.g., three times).

[0049] Each stage is composed of multiple processing columns, and the learner 200 rolls a dice (see FIG. 6) as a contingency-granting means displayed on the display device of the learner terminal 20 along with each stage, and progresses through the multiple processing columns according to the number on the dice (numbers 1 to 6), and completes each stage by executing the contents of the processing column that has been stopped. Each stage (fund raising stage S1, product purchasing stage S2, product sales stage S3, expense payment stage S4) in this embodiment will be described in detail below with reference to FIGS. 6 to 9.

[0050] 6, the fund raising stage S1 transmitted from the system server 10 and displayed on the display device of the learner terminal 20 of the learner 200 is composed of a total of 12 processing columns C (C1, C2), 3 vertically and 4 horizontally. Also displayed in the center of the bottom of the fund raising stage S1 are a dice image D as a contingency granting means and a radio button Da for varying the dice image D (so-called rolling the dice).

[0051] The fund raising stage S1 is a stage for raising funds (business funds) for company management. The process column C for raising business funds is roughly divided into a process column C1 for borrowing business funds from a bank and a process column C2 for raising business funds by issuing stocks. Basically, it starts from "START" on the right end, and when the radio button Da is touched, the dice image D changes for a predetermined time, and an arbitrary number from 1 to 6 is displayed on the upper surface of the dice image D and stops. As shown in FIG. 6, when the number 2 stops on the upper surface of the dice image D, the pieces K1 and K2 corresponding to the learner 200 are moved by two spaces from an arbitrary position among the three vertical rows from the start. These pieces K1 and K2 are provided for the number of learners 200 participating in the management judgment ability and financial analysis ability training system 1. In other words, the management judgment ability and financial analysis ability training system 1 of this embodiment can be participated by one person, but it is also possible for multiple learners 200 to participate at the same time.

[0052] Basically, the pieces K1 and K2 can move the processing columns C connected by lines L in each stage from right (START) to left (STOP) or up and down by the number that stops on the top surface of the dice image D. However, the destination of multiple processing columns is limited to processing columns connected by lines L. In other words, the destination of the processing columns C in each stage is limited, and processing columns C that are not connected above or below by lines L can only move to the left.

[0053] The learner 200 executes the process column C where the pieces K1 and K2 have stopped. Specifically, by touching the radio button Da again in the stopped process column C, the dice image D changes for a predetermined time, and stops after displaying any number from 1 to 6 on the upper surface of the dice image D. Then, the learner 200 can acquire business funds according to the contents described in the process column C. Specifically, when the dice image D stops in the process column C1 and the number on the upper surface of the dice image D stops at 4, the learner 200 can acquire business funds of 1.5 million yen x 4 = 6 million yen. Also, when the dice image D stops in the process column C2 and the number on the upper surface of the dice image D stops at 5, the learner 200 can acquire business funds of 4 million yen x 5 = 20 million yen. In this way, in this embodiment, the amount of business funds that can be acquired varies depending on the number (1 to 6) that stops on the surface of the dice image D, which is the contingency granting means, so that a board game with a high contingency element can be configured.

[0054] When the content of the stopped process column C is executed, the result is transmitted from the learner terminal 20 to the system server 10. Then, an accounting book is transmitted from the system server 10 to the learner terminal 20. As an example, this accounting book is a journal for the fund raising stage S1, and is used to manage the date, the amount and source (bank or stock issuance) of the acquired business funds, the interest rate in the case of borrowing from a bank, the dividend rate in the case of stock issuance, etc. Also, a general ledger or the like can be used as the accounting book.

[0055] When the learner 200 finishes entering data (bookkeeping work) into the accounting book received by the learner terminal 20, the accounting book is transmitted from the learner terminal 20 to the system server 10. After that, the display means of the learner terminal 20 displays the ongoing fundraising stage S1, and the learner 200 again varies the dice image D as the contingency grant means to determine the destination processing column C in the fundraising stage S1. The above-mentioned progress of the board game is repeated until all the pieces K1 and K2 of the learner 200 reach "STOP" at the left end of the fundraising stage S1.

[0056] According to the fundraising stage S1 configured as described above, it is possible to raise more business funds by stopping at many processing columns C. In addition, since the amount of business funds that can be acquired varies depending on the result of the dice image D, which is the contingent granting means, it is possible to configure the fundraising stage S1 in which contingent calculations cannot be performed.

[0057] 7, the product purchasing stage S2 transmitted from the system server 10 and displayed on the display device of the learner terminal 20 of the learner 200 is composed of a total of 21 processing columns C (C1, C2, C3) of 3 vertical and 7 horizontal. Also, similar to the fund raising stage S1, a dice image D as a contingency granting means and a radio button Da for varying the dice image D (so-called rolling the dice) are displayed in the center of the bottom of the product purchasing stage S2.

[0058] The product purchasing stage S2 is a stage for purchasing products to be sold. The processing columns C in this stage are roughly divided into a processing column C1 for purchasing desktops (desktop type personal computers), a processing column C2 for purchasing notebook computers, and a processing column C3 for purchasing tablets (tablet type personal computers). Basically, as in the fund raising stage S1, the game starts from "START" on the right end, and when the radio button Da is touched, the dice image D changes for a predetermined time, and any number from 1 to 6 is displayed frozen on the top of the dice image D. As shown in FIG. 7, when the number 2 is frozen on the top of the dice image D, the pieces K1 and K2 corresponding to the learner 200 are moved by two spaces from any position among the three vertical rows from the start. As in the fund raising stage S1, the pieces K1 and K2 are provided in the number of learners 200 participating in the management judgment ability and financial analysis ability training system 1.

[0059] As with the fund raising stage S1, the pieces K1 and K2 can move to processing columns C connected by lines L from right (START) to left (STOP), or up and down, by the number that stops on the top surface of the dice image D. As with the fund raising stage S1, processing columns C that are not connected by lines L above and below can only move left.

[0060] The learner 200 executes the process column C where the pieces K1 and K2 have stopped. Specifically, in the process column C where the pieces K1 and K2 have stopped, the radio button Da is touched again to change the dice image D for a predetermined time, and any number from 1 to 6 is displayed on the upper surface of the dice image D. Then, the learner 200 can purchase a product (desktop, laptop, tablet) according to the contents described in the process column C. Specifically, when the dice image D stops in the process column C1 and the number on the upper surface of the dice image D stops at 2, the learner 200 can purchase a desktop computer for 240,000 yen x 3 units x 2 = 1.44 million yen. Also, when the dice image D stops in the process column C2 and the number on the upper surface of the dice image D stops at 3, the learner 200 can purchase a laptop computer for 150,000 yen x 8 units x 3 = 3.6 million yen. Also, when the dice image D stops in the process column C3 and the number on the upper surface of the dice image D stops at 6, the learner 200 can purchase a tablet for 30,000 yen x 10 units x 6 = 1.8 million yen.

[0061] In this manner, in this embodiment, the price of the purchased goods varies depending on the number (1-6) that stops on the surface of the dice image D, which is the contingency granting means, so that a board game with a high element of contingency can be configured. Also, the goods that can be purchased in the goods purchasing stage S2 can only be purchased within the range of the business funds acquired in the fund raising stage S1 described above. In other words, if only a small amount of business funds can be acquired in the fund raising stage S1, the number of goods that can be purchased may be small.

[0062] When the content of the stopped process column C is executed, the result is transmitted from the learner terminal 20 to the system server 10. Then, an accounting book is transmitted from the system server 10 to the learner terminal 20. As an example, this accounting book is a journal for the product purchasing stage S2, and is used to manage the date, type, number and amount of purchased products. Also, a general ledger or the like can be used as the accounting book.

[0063] When the learner 200 finishes entering information (bookkeeping work) into the accounting book received by the learner terminal 20, the accounting book is transmitted from the learner terminal 20 to the system server 10. After that, the display means of the learner terminal 20 displays the ongoing product purchasing stage S2 again, and the learner 200 again varies the dice image D as a contingency giving means, determines the destination process column C in the product purchasing stage S2, and executes the content of the stopped process column C. The above-mentioned progress of the board game is repeated until all the pieces K1 and K2 of the learner 200 reach "STOP" at the left end of the product purchasing stage S2.

[0064] According to the product purchasing stage S2 configured as described above, it is possible to purchase more products by stopping at more processing columns C. In addition, since the number of units that can be purchased varies depending on the result of the dice image D, which is the contingency granting means, it is possible to configure a product purchasing stage S2 that does not allow for contingency calculations.

[0065] 8, the product sales stage S3 transmitted from the system server 10 and displayed on the display device of the learner terminal 20 of the learner 200 is composed of a total of 21 processing columns C (C1, C2, C3) of 3 vertical and 7 horizontal. Also, similar to the fund raising stage S1, a dice image D as a contingency granting means and a radio button Da for varying the dice image D (so-called rolling the dice) are displayed in the center of the bottom of the product sales stage S3.

[0066] The product sales stage S3 is a stage for selling purchased products. The process column C for selling products is roughly divided into a process column C1 for selling desktops (desktop type personal computers), a process column C2 for selling notebook computers, and a process column C3 for selling tablets (tablet type personal computers). Basically, as in the fund raising stage S1, it starts from "START" on the right end, and when the radio button Da is touched, the dice image D changes for a predetermined time, and an arbitrary number from 1 to 6 is displayed frozen on the upper surface of the dice image D. As shown in FIG. 8, when the number 2 is frozen on the upper surface of the dice image D, the pieces K1 and K2 corresponding to the learner 200 are moved by two spaces from an arbitrary position among the three vertical rows from the start. As in the fund raising stage S1, the pieces K1 and K2 are provided in the number of learners 200 participating in the management judgment ability and financial analysis ability training system 1.

[0067] As with the fund raising stage S1, the pieces K1 and K2 can move to processing columns C connected by lines L from right (START) to left (STOP), or up and down, by the number that stops on the top surface of the dice image D. As with the fund raising stage S1, processing columns C that are not connected by lines L above and below can only move left.

[0068] The learner 200 executes the process column C where the pieces K1 and K2 have stopped. Specifically, in the process column C where the pieces K1 and K2 have stopped, the radio button Da is touched again to change the dice image D for a predetermined time, and any number from 1 to 6 is displayed on the upper surface of the dice image D. Then, the learner 200 can sell a product (desktop, laptop, tablet) according to the contents described in the process column C. Specifically, when the dice image D stops in the process column C1 and the number on the upper surface of the dice image D stops at 4, the learner 200 can sell a desktop computer for 300,000 yen x 4 units x 4 = 4.8 million yen. Also, when the dice image D stops in the process column C2 and the number on the upper surface of the dice image D stops at 5, the learner 200 can sell a laptop computer for 200,000 yen x 12 units x 5 = 12 million yen. Also, when the dice image D stops in the process column C3 and the number on the upper surface of the dice image D stops at 1, the learner 200 can sell a tablet for 50,000 yen x 20 units x 1 = 1 million yen.

[0069] In this way, in this embodiment, the number and price of products to be sold vary depending on the numbers (1 to 6) displayed on the surface of the dice image D, which is the contingency granting means, so that a board game with a high element of contingency can be configured. Also, products that can be sold in the product selling stage S3 can only be sold within the number of products purchased in the above-mentioned product purchasing stage S2. In other words, if only a small number of products can be purchased in the product purchasing stage S2, the number of products that can be sold may also be small.

[0070] In this embodiment, desktops with a purchase price of 240,000 yen per unit will be sold for 300,000 yen per unit. In other words, desktops will have a sales profit of 60,000 yen per unit. Notebooks with a purchase price of 150,000 yen per unit will be sold for 200,000 yen per unit. In other words, desktops will have a sales profit of 50,000 yen per unit. Desktops with a purchase price of 30,000 yen per unit will be sold for 50,000 yen per unit. In other words, tablets will have a sales profit of 20,000 yen per unit. In this way, by selling products with different cost rates and profit rates, for example, if tablets with low cost rates and high profit rates can be purchased in large quantities and sold in large quantities, profits will increase.

[0071] When the content of the stopped process column C is executed, the result is transmitted from the learner terminal 20 to the system server 10. Then, an accounting book is transmitted from the system server 10 to the learner terminal 20. As an example, this accounting book is a journal for the product sales stage S3, and is used to manage the date, type, number and amount of products sold. Also, a general ledger or the like can be used as the accounting book.

[0072] When the learner 200 finishes entering information (bookkeeping work) into the accounting book received by the learner terminal 20, the accounting book is transmitted from the learner terminal 20 to the system server 10. After that, the display means of the learner terminal 20 displays the ongoing product sales stage S3 again, and the learner 200 again changes the dice image D as the contingency adding means to determine the processing column C to which the learner will move in the product sales stage S3. The above-mentioned progress of the board game is repeated until all of the learner's 200's pieces K1 and K2 reach "STOP" on the left end of the product sales stage S3.

[0073] According to the product sales stage S3 configured as described above, it is possible to sell more products by stopping at more processing columns C. In addition, since the number of units that can be sold varies depending on the result of the dice image D, which is the contingency granting means, it is possible to configure a product sales stage S3 that does not allow for contingency calculations.

[0074] 9, the expense payment stage S4 transmitted from the system server 10 and displayed on the display device of the learner terminal 20 of the learner 200 is composed of a total of 21 processing columns C (C1, C2, C3, C4, C5) of 3 vertical and 7 horizontal. Also, similar to the fund raising stage S1, a dice image D as a contingency granting means and a radio button Da for varying the dice image D (so-called rolling the dice) are displayed in the center of the lower part of the expense payment stage S4.

[0075] The expense payment stage S4 is a stage for paying various expenses related to the management of a company. The processing column C for paying various expenses is roughly divided into a processing column C1 for paying electricity bills, a processing column C2 for paying water bills, a processing column C3 for making repayments to the bank, a processing column C4 for paying wages to employees, and a processing column C5 for drawing cards (chance cards or pinch cards), which is a feature of this stage. Basically, as in the fund raising stage S1, it starts from "START" on the right end, and when the radio button Da is touched, the dice image D changes for a predetermined time, and any number from 1 to 6 is displayed frozen on the top of the dice image D. As shown in FIG. 9, when the number 2 is frozen on the top of the dice image D, the pieces K1 and K2 corresponding to the learner 200 are moved by two spaces from any position among the three vertical rows from the start. As in the fund raising stage S1, the pieces K1 and K2 are provided for the number of learners 200 participating in the management judgment ability and financial analysis ability training system 1.

[0076] As with the fund raising stage S1, the pieces K1 and K2 can move to processing columns C connected by lines L from right (START) to left (STOP), or up and down, by the number that stops on the top surface of the dice image D. As with the fund raising stage S1, processing columns C that are not connected by lines L above and below can only move left.

[0077] The learner 200 executes the process column C where the pieces K1 and K2 have stopped. Specifically, in the process column C where the pieces have stopped, the radio button Da is touched again to change the dice image D for a predetermined time, and any number from 1 to 6 is frozen and displayed on the top of the dice image D. Then, the learner 200 pays various expenses according to the contents described in the process column C. Specifically, when the dice image D stops in the process column C1 and the number on the top of the dice image D stops at 3, the learner pays 10,000 yen x 3 = 30,000 yen for electricity. When the dice image D stops in the process column C2 and the number on the top of the dice image D stops at 5, the learner pays 10,000 yen x 5 = 50,000 yen for water. When the dice image D stops in the process column C3 and the number on the top of the dice image D stops at 2, the learner pays 100,000 yen x 2 = 2 million yen to the bank.

[0078] The process column C5 is a special process column C in this embodiment. When stopped here, an arbitrary card is randomly provided to the learner 200 from a plurality of cards prepared in advance. This card is composed of chance cards (conditions favorable to the learner 200 (e.g., the issued stock price rises and there is surplus business funds, etc.)) or pinch cards (conditions unfavorable to the learner 200 (e.g., a fire breaks out in the company's product warehouse and products are lost, etc.)), and assumes unforeseen circumstances in company management.

[0079] In this way, by imagining unforeseen circumstances that may occur in normal company management with multiple cards (chance cards or pinch cards) that can be drawn in the special processing column C5, players can experience realistic company management in response to changes in external circumstances caused by changes in social conditions, accidents, disasters, etc., just like in real company management.

[0080] In this manner, in this embodiment, the amount of various expenses to be paid varies depending on the number (1-6) that stops on the surface of the dice image D, which is the contingency granting means, so that a board game with a high contingency element can be configured. As in the processing column C5, a board game with an even higher contingency element can be configured by causing unforeseen circumstances to occur in addition to normal management.

[0081] When the content of the stopped process column C is executed, the result is transmitted from the learner terminal 20 to the system server 10. Then, an accounting book is transmitted from the system server 10 to the learner terminal 20. As an example, this accounting book is a journal for the expense payment stage S4, and is used to manage the amount of expenses paid. Also, a general ledger or the like can be used as the accounting book.

[0082] When the learner 200 finishes entering information (bookkeeping work) into the accounting book received by the learner terminal 20, the accounting book is transmitted from the learner terminal 20 to the system server 10. After that, the ongoing expense payment stage S4 is displayed again on the display means of the learner terminal 20, and the learner 200 again changes the dice image D as the contingency granting means to determine the destination processing column C in the expense payment stage S4. The above-mentioned progress of the board game is repeated until all the pieces K1 and K2 of the learner 200 reach "STOP" at the left end of the product sales stage S3.

[0083] According to the expense payment stage S4 configured as described above, a larger amount of expenses will be paid by stopping at a larger number of processing columns C. In addition, since the amount of expenses to be paid varies depending on the roll of the dice image D, which is the contingency granting means, it is possible to configure the expense payment stage S4 in which contingency calculation is not possible.

[0084] In the above-mentioned embodiment, the contingency granting means is described as using the numbers (so-called rolled numbers) that are randomly displayed on the top surface of the dice image D, but the contingency granting means of the present invention is not limited to this. For example, a seven-segment display with a randomly varying single-digit number may be used, and the numbers that are randomly displayed on the seven-segment display may be used as the contingency granting means. In other words, it is sufficient if the numbers can be determined randomly without any fixed rule.

[0085] In addition, the management judgment and financial analysis training system 1 has been described using a company that purchases and sells computers and the like as an example, but the present invention is not limited to this. For example, it may be a manufacturing company that purchases raw materials and sells processed products. In other words, the management judgment and financial analysis training system 1 of this embodiment can be applied to any company that makes a profit by purchasing and selling some kind of goods.

[0086] In this case, the number and contents of the processing columns in the four stages that make up the board game (fundraising stage S1, product purchasing stage S2, product sales stage S3, expense payment stage S4) will need to be appropriately changed depending on the industry of the company that is envisioned to be run.

[0087] Although the present invention has been described above through the above-mentioned embodiments, the present invention is not limited to these. Furthermore, the above-mentioned effects are merely a list of the most preferable effects resulting from the present invention, and the effects of the present invention are not limited to those described in the present embodiment. [Explanation of symbols]

[0088] 1. Management decision-making and financial analysis training system 10 System Server 20 Student terminals 10 Control section 11 Storage section 12 Input / Output Control Unit 13 Control section 14 External communication control section S1 Funding Stage S2 Product Procurement Stage S3 Product sales stage S4 Expense payment stage

Claims

1. A business decision-making and financial analysis training system in which a system server and learner terminals owned by a plurality of learners are connected to each other so as to be able to communicate with each other via a public communication line network, The system server includes: a stage storage means for storing a plurality of stages for training in business judgment and financial analysis skills to be provided to the learner; a progress status storage means for storing a progress status of the training of the business judgment ability and financial analysis ability for each of the learners; an accounting task providing means for providing the learner with accounting tasks required by the learner based on the progress status storage means; an accounting task storage means for storing the accounting tasks provided to the learners by said accounting task providing means as a result of said training in business judgment and financial analysis skills for each learner; a contingency imparting means for imparting a contingency element to the progress of the management judgment ability and financial analysis ability training for each of a plurality of stages stored in the stage storage means; A training system for business decision making and financial analysis, comprising:

2. 2. The management judgment and financial analysis skills training system according to claim 1, wherein the plurality of stages stored in the stage storage means are composed of a fund raising stage, a product purchasing stage, a product sales stage, and an expense payment stage.

3. 3. A management decision-making and financial analysis training system as described in claim 1 or 2, characterized in that the multiple stages stored in the stage storage means have multiple subdivided processing columns, and the multiple processing columns have restricted destinations.

Images