Decision support device, decision support method, and decision support program

Abstract

To provide a determination support device, a determination support method and a determination support program, capable of properly examining determination about a business form after a manager leaves his / her business which the manager manages.SOLUTION: A business flow chart is formed so as to include a decision process for deciding a determination process, over a plurality of determination processes considered as a business form after a manager leaves his / her business, a plurality of patterns of business flow charts according to age information of the manager and a business state of the manager, is stored in information storage means 110, basic information reception means 120 receives basic information including the age information of the manager, life plan information reception means 130 receives life plan information including income information, saving information, and expenditure information of the manager, life plan calculation means 140 calculates a life plan on the basis of the life plan information, then, on the basis of the age information and the life plan of the manager, business flow chart selection means 150 selects the business flow chart suitable for the manager, and outputs the same.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a decision support device, a decision support method, and a decision support program, and more particularly to a decision support device, a decision support method, and a decision support program that support a manager in deciding what to do after selling off the business he or she runs. [Background technology]

[0002] Traditionally, when managers of small and medium-sized enterprises decide to retire and continue their business, the common method used is business succession, in which they secure a successor to continue the business and hand it over to that successor, or transfer management rights to another business operator by transferring their company's shares, etc.

[0003] When carrying out this business succession, it is necessary to secure a successor, but securing a successor can be problematic as it takes a lot of time, effort, and cost. For example, if there is no successor within the company or within the family, it is necessary to ask a human resources broker to secure a successor.

[0004] Furthermore, if the company has not yet decided on a business to which it will transfer its shares, etc., it must find and hire a consulting company or the like to search for another business to which it can transfer its shares, etc. Therefore, a business succession support system has been developed that can support business succession easily while reducing the costs incurred during business succession (see, for example, Patent Document 1).

[0005] Specifically, Patent Document 1 discloses a business succession support system that matches a delivery company and an underwriting company when a business is succeeded between businesses based on delivery company information of the delivery company that will hand over the business and underwriting company information of the underwriting company that will underwrite the business, the business succession support system including a business succession support program having: a database into which the delivery company information and the underwriting company information are input; a compatibility determination means that determines the compatibility between the delivery company and the underwriting company based on the delivery company information and the underwriting company information input to the database and generates compatibility determination result information; a compatibility match information generation means that generates compatibility match information indicating that an interview between the delivery company and the underwriting company has been concluded based on the compatibility determination result information generated by the compatibility determination means; and a billing information generation means that generates billing information for the delivery company and the underwriting company based on the compatibility match information generated by the compatibility match information generation means.

[0006] In the business succession support system disclosed in Patent Document 1, the suitability determination means determines the suitability of the handing over business and the underwriting business based on the handing over business information and the underwriting business information entered into a database, and generates suitability determination result information. This ensures that the handing over business has the opportunity to hand over its business to an appropriate underwriting business, and that the underwriting business has the opportunity to take over the business from an appropriate handing over business. This makes it possible to provide suitable opportunities for business succession to businesses that wish to have their business succeeded, without compromising opportunities for business succession between businesses. [Prior art documents] [Patent documents]

[0007] [Patent Document 1] Japanese Patent Publication No. 2020-71551 Summary of the Invention [Problem to be solved by the invention]

[0008] However, not all business owners can secure a successor to take over their business, and not all business owners can secure another business owner to whom they can transfer their business.

[0009] For example, other businesses that want to take over from businesses that are in good financial condition can secure a successor early on, whether or not they use the business succession support system mentioned above. However, there are very few other businesses willing to take over a business in poor financial condition at an early stage. In this case, even if the business succession support system disclosed in Patent Document 1 is used, it is difficult to secure other businesses suitable for business succession.

[0010] In such cases, business owners need to consider not only business succession, which involves finding a successor to take over the business or finding another business to transfer the business to so that it can be passed on to the next generation, but also the option of deciding to close the business themselves.

[0011] In this way, after selling off a business, managers are faced with many issues, such as who to appoint as a successor to take over the business, how to do so if they do, whether to end the business, when to do so, and whether their decision is correct. As a result, they are unable to make decisions and are unable to carry out appropriate business succession.

[0012] The present invention has been made in consideration of these points, and aims to provide a decision support device, a decision support method, and a decision support program that enable managers to accurately consider the business structure they will use after selling off the business they run. [Means for solving the problem]

[0013] In order to solve the above problem, the present invention provides a decision support device that supports a manager in deciding what to do after selling the business he or she runs, and is characterized by comprising: a management flowchart that is configured including a plurality of judgment processes for judging the decision process, from the current situation to a plurality of decision processes that are considered as business forms that the manager should make after selling the business; an information storage means that stores a plurality of patterns of the management flowchart that match the manager's age information and the situation of the business; a basic information receiving means that receives basic information including the manager's age information; a life plan information receiving means that receives life plan information that includes the manager's income information, savings information, and expenditure information; a life plan calculation means that calculates a life plan from the life plan information received by the life plan information receiving means; and a management flowchart selection means that selects and outputs a management flowchart that is suitable for the manager from a plurality of management flowcharts stored in the information storage means, based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means.

[0014] As a result, a management flowchart is constructed that includes multiple judgment processes for determining the decision process, from the current situation to multiple decision processes that should be made based on the business form after the manager lets go, and multiple patterns of management flowcharts tailored to the manager's age information and the business situation are stored in the information storage means, basic information including the manager's age information is received by the basic information receiving means, life plan information including the manager's income information, savings information, and expenditure information is received by the life plan information receiving means, a life plan calculation means calculates a life plan from the life plan information received by the life plan information receiving means, and a management flowchart selection means selects and outputs a management flowchart suitable for the manager from the multiple management flowcharts stored in the information storage means based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means.

[0015] The present invention also provides a decision support method for supporting a manager in deciding what to do after selling the business he or she runs, comprising the steps of: constructing a management flowchart including a plurality of judgment processes for determining a plurality of decision processes that must be made from the current situation to a plurality of decision processes that are considered as business forms after the manager sells the business; storing a plurality of patterns of the management flowchart in an information storage means, which are tailored to the manager's age information and the situation of the business; receiving basic information including the manager's age information by a basic information receiving means; receiving life plan information including the manager's income information, savings information, and expenditure information by a life plan information receiving means; calculating a life plan from the life plan information received by the life plan information receiving means by a life plan calculation means; and selecting and outputting a management flowchart suitable for the manager from the plurality of management flowcharts stored in the information storage means, based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means by a management flowchart selection means.

[0016] As a result, a management flowchart is constructed that includes multiple judgment processes for determining the decision process, from the current situation to multiple decision processes that should be made based on the business form after the manager lets go, and multiple patterns of management flowcharts tailored to the manager's age information and the business situation are stored in the information storage means, basic information including the manager's age information is received by the basic information receiving means, life plan information including the manager's income information, savings information, and expenditure information is received by the life plan information receiving means, a life plan calculation means calculates a life plan from the life plan information received by the life plan information receiving means, and a management flowchart selection means selects and outputs a management flowchart suitable for the manager from the multiple management flowcharts stored in the information storage means based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means.

[0017] The present invention also provides a decision support program for supporting a manager in deciding what to do after selling the business he or she runs, characterized in that the program causes a computer to function as: a management flowchart configured to include a plurality of judgment processes for determining the decision process, from the current situation to a plurality of decision processes considered as the business form that the manager should make after selling the business; information storage means for storing a plurality of patterns of the management flowchart tailored to the manager's age information and the situation of the business; basic information accepting means for accepting basic information including the manager's age information; life plan information accepting means for accepting life plan information including the manager's income information, savings information, and expenditure information; life plan calculation means for calculating a life plan from the life plan information accepted by the life plan information accepting means; and management flowchart selection means for selecting and outputting a management flowchart suitable for the manager from a plurality of management flowcharts stored in the information storage means, based on the manager's age information accepted by the basic information accepting means and the life plan calculated by the life plan calculation means.

[0018] As a result, a management flowchart is constructed that includes multiple judgment processes for determining the decision process, from the current situation to multiple decision processes that should be made based on the business form after the manager lets go, and multiple patterns of management flowcharts tailored to the manager's age information and the business situation are stored in the information storage means, basic information including the manager's age information is received by the basic information receiving means, life plan information including the manager's income information, savings information, and expenditure information is received by the life plan information receiving means, a life plan calculation means calculates a life plan from the life plan information received by the life plan information receiving means, and a management flowchart selection means selects and outputs a management flowchart suitable for the manager from the multiple management flowcharts stored in the information storage means based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means. [Effects of the Invention]

[0019] According to the decision support device, decision support method, and decision support program of the present invention, a management flowchart is constructed including a plurality of judgment processes for determining the decision process, from the current situation to a plurality of decision processes considered as the business form after the manager has sold the business, a plurality of patterns of management flowcharts tailored to the manager's age information and the business situation are stored in an information storage means, a basic information receiving means receives basic information including the manager's age information, a life plan information receiving means receives life plan information including the manager's income information, savings information, and expenditure information, a life plan calculation means calculates a life plan from the life plan information received by the life plan information receiving means, and a management flowchart selection means selects and outputs a management flowchart suitable for the manager from the plurality of management flowcharts stored in the information storage means based on the manager's age information received by the basic information receiving means and the life plan calculated by the life plan calculation means, so that a business form after the business has been sold that is suited to the manager's current situation is proposed based on the selected management flowchart tailored to the manager's age information and the business situation. This allows the manager to accurately consider and decide on the business form after the business has been sold. [Brief explanation of the drawings]

[0020] [Figure 1] 1 is a block diagram showing the overall concept of a decision support device according to an embodiment of the present invention; [Figure 2] FIG. 2 is a block diagram showing details of a basic information accepting unit. [Figure 3] FIG. 10 is a block diagram showing details of a life plan information receiving means (detailed version) for receiving detailed life plan information, and details of a life plan calculated by a life plan calculation means displayed on an information display means. [Figure 4] FIG. 10 is a block diagram showing details of a life plan information receiving means (simplified version) for receiving simple life plan information, and details of a life plan calculated by a life plan calculation means displayed on an information display means. [Figure 5]FIG. 10 is a block diagram showing details of a management flowchart selection means. [Figure 6] FIG. 2 is a block diagram showing details of an information storage unit. [Figure 7] 10 is a flowchart showing the process from when the decision support device receives basic information about a manager who decides to retire to when a management flowchart is selected. [Figure 8] This is Management Flowchart A (a management flowchart for those over 68 years old with a positive life plan), which is an example of a management flowchart selected by the decision support device. It is a flowchart showing the processes from the process of accepting and judging the financial situation of the company run by a manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. [Figure 9] This is Management Flowchart B (a management flowchart for those over 68 years old and with a negative life plan), which is an example of a management flowchart selected by the decision support device.It is a flowchart showing the processes from the process of accepting and judging the financial situation of the company run by a manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. [Figure 10] This is Management Flowchart C (a management flowchart for those under 68 years old with a positive life plan), which is an example of a management flowchart selected by the decision support device. It is a flowchart showing the processes from the process of accepting and judging the financial situation of the company run by a manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. [Figure 11] This is Management Flowchart B (a management flowchart for those under 68 years old with a negative life plan), which is an example of a management flowchart selected by the decision support device. It is a flowchart showing the processes from the process of accepting and judging the financial situation of the company run by a manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. [Figure 12]This flowchart shows the processing performed by a management flowchart selection means from displaying the first detailed process of the management flowchart to outputting a decision process, which is the first detailed process of the management flowchart, and outputting a problem and a solution method corresponding to the decision process. [Figure 13] 10 is a flowchart showing an example of processing from when a decision-making process is selected to when a problem, a situation, and a solution are displayed. [Figure 14] 10 is a flowchart showing an example of processing from when a decision-making process is selected to when a problem, a situation, and a solution are displayed. [Figure 15] 10 is a flowchart showing an example of processing from when a decision-making process is selected to when a problem, a situation, and a solution are displayed. [Figure 16] 10 is a flowchart showing an example of processing from when a decision-making process is selected to when a problem, a situation, and a solution are displayed. DETAILED DESCRIPTION OF THE INVENTION

[0021] Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings. FIG. 1 is a block diagram showing the overall concept of a decision support device according to this embodiment. The decision support device 100 of the present invention is a device for supporting decisions on business succession, succession methods, or business termination when a manager of a small or medium-sized enterprise or the like retires. Specifically, when a manager is considering retirement, for example, the device facilitates the manager's decision based on input information on whether to pass the business on to a successor, transfer the business to another operator, or terminate the business.

[0022] As shown in FIG. 1, the decision support device 100 is connected to an information input means 200 and an information display means 300 . The information input means 200 is a means that enables input of information into the decision support device 100, and may be, for example, a keyboard for inputting text information, a mobile terminal, a tablet, a computer, etc., and is connected to the decision support device 100.

[0023] The connection between the decision support device 100 and the information input means 200 is not limited to a wired connection via an information communication cable or a LAN (Local Area Network) cable, but can also be a wireless connection via a wireless LAN or a network such as the Internet or a mobile communication network not shown here.

[0024] The information display means 300 is a means for displaying information output by the decision support device 100, and may be, for example, a display that displays the information output by the decision support device 100 on a display medium, or a printer that displays the information output by the decision support device 100 on a printed display medium, and is connected to the decision support device 100.

[0025] The connection between the decision support device 100 and the information input means 200 can be made in various forms, whether wired or wireless, and the connection between the decision support device 100 and the information display means 300 can likewise be made in various forms, whether wired or wireless.

[0026] The decision support device 100 includes an information storage means 110, a basic information receiving means 120, a life plan information receiving means 130, a life plan calculation means 140, a management flowchart selection means 150, an information output means 160, and a management flowchart judgment information receiving means 170.

[0027] The information storage means 110 is connected to the basic information receiving means 120, the life plan information receiving means 130, the life plan calculation means 140, the management flowchart judgment information receiving means 170, and the management flowchart selection means 150, and is used to store various information and provide the stored information.

[0028] Specifically, the basic information received by the basic information receiving means 120, the life plan information received by the life plan information receiving means 130, the life plan calculated by the life plan calculation means 140, information related to the judgment processing in the management flowchart information received by the management flowchart judgment information receiving means 170, and the management flowchart information for selection by the management flowchart selection means 150 are stored.

[0029] Also stored are information and programs for the basic information receiving means 120 to receive basic information, information and programs for the life plan information receiving means 130 to receive life plan information, information and programs for the life plan calculation means 140 to calculate a life plan, programs and information for the management flowchart judgment information receiving means 170 to receive information related to judgment processing in the management flowchart, and information and programs for the management flowchart selection means 150 to select a management flowchart.

[0030] The basic information receiving means 120 is connected to the information storage means 110 and the information input means 200 , and is for receiving basic information input by the information input means 200 .

[0031] Specifically, basic information about a manager considering retirement, such as the manager's name, date of birth, health condition, and information about the company he or she manages, is input into decision support device 100 via information input means 200, and the input basic information is accepted by basic information accepting means 120. The basic information accepted by basic information accepting means 120 is stored in connected information storage means 110 by basic information accepting means 120.

[0032] The life plan information receiving means 130 is connected to the information storage means 110 , the life plan calculation means 140 , and the information input means 200 , and is for receiving life plan information input by the information input means 200 .

[0033] Specifically, the life plan information receiving means 130 receives the life plan information of the manager considering retirement, for example, whether the income and expenditure after a desired period will be positive or negative, which is selected via information input means 200 and input into decision support device 100, and the input life plan information is received by life plan information receiving means 130. The life plan information received by life plan information receiving means 130 is stored in connected information storage means 110 by life plan information receiving means 130.

[0034] Furthermore, life plan information receiving means 130 can also receive information used by life plan calculation means 140 to calculate life plan information for a business owner who is considering retirement. In this case, the information used by life plan calculation means 140 to calculate the life plan, such as the family structure of the business owner and legal heirs, expenditure information such as living expenses and insurance premiums, income information such as pensions and business income, or savings information such as deposits and investment trusts, is input to decision support device 100 via information input means 200, and the input information is received by life plan information receiving means 130. The information received by life plan information receiving means 130 is stored by life plan information receiving means 130 in connected information storage means 110.

[0035] The life plan calculation means 140 is connected to the information storage means 110 and the information output means 160, and is used to calculate the manager's life plan based on the information received by the life plan information receiving means 130 and stored in the information storage means 110.

[0036] Specifically, the income and expenditure after the desired period of time of the manager is calculated based on information such as the family composition of the person and legal heirs, expenditure information such as living expenses and insurance premiums, income information such as pensions and business income, or savings information such as deposits and investment trusts, which are received by the life plan information receiving means 130.

[0037] The life plan information calculated by the life plan calculation means 140 is output via the connected information output means 160 , and the life plan information is displayed on the information display means 300 connected to the decision support device 100 .

[0038] Examples of life plan information displayed on the information display means 300 include displaying income and expenditure from the present to any number of years in the future using bar graphs or line graphs, or displaying pre-prepared advice information based on the results of the calculated life plan information.

[0039] The advice information is stored in advance in the information storage means 110, and as a specific example, if the income and expenditure of the manager after the desired period according to the life plan information is negative, a message such as "You will be in the red by the age of 65" may be displayed; if the income and expenditure of the manager after the desired period according to the life plan information is positive, a message such as "Inheritance tax may be high, so please consult an expert" may be displayed; the life plan calculation means 140 calculates advice information that suits the manager's life plan, and the advice information can be displayed on the information display means 300 via the information output means 160.

[0040] The management flowchart selection means 150 is for selecting and displaying the most suitable management flowchart from among a plurality of management flowcharts stored in advance in the information storage means 110, depending on the situation of the manager.

[0041] The management flowchart referred to here is a management flowchart that supports the decision on business succession and the method of succession when the manager of a small or medium-sized enterprise retires, or on the termination of the business. For example, it is a flowchart that helps a manager considering retirement reach a decision on whether to pass on the business to a successor, transfer the business to another business operator, or terminate the business.

[0042] Depending on the manager's age, health condition, life plans, etc., there are a wide variety of factors to consider when deciding whether to take over the business, transfer the business to another business, or terminate the business.

[0043] Therefore, in the decision support device 100 of the present invention, multiple patterns of management flowcharts are stored in the information storage means 110 in order to determine the state of the business after a desired period of time based on the manager's age, health condition, life plan, etc., and the management flowchart selection means 150 selects the most appropriate management flowchart depending on the manager's situation.

[0044] This allows managers to make decisions based on a management flowchart that suits their own situation, such as whether to take over the business after a desired period of time, transfer the business to another business operator, or terminate the business.

[0045] In addition, the management flowchart selection means 150 can not only display the selected management flowchart as a whole, but also individually judge the detailed processes such as processing information and judgment information that make up the management flowchart and display them as the process progresses.

[0046] The information output means 160 is connected to the life plan calculation means 140 and the management flowchart selection means 150, and is used to output the life plan information calculated by the life plan calculation means 140 and the management flowchart information selected by the management flowchart selection means 150 to the information display means 300 connected to the decision support device 100.

[0047] The management flowchart judgment information receiving means 170 is connected to the information storage means 110 and the information input means 200, and is intended to receive judgment information in the management flowchart information selected by the management flowchart selection means 150, which is input via the information input means 200.

[0048] The management flowchart judgment information received by the management flowchart judgment information receiving means 170 is stored in the connected information storage means 110. Furthermore, based on the management flowchart judgment information stored in the information storage means 110, the management flowchart selection means 150 can display the progress status of the management flowchart on the information display means 300 via the information output means 160.

[0049] As described above, the decision support device 100 of the present invention selects the most appropriate management flowchart according to the manager's situation based on the input basic information and life plan information of the manager, and can proceed with processing of the flowchart based on the judgment processing of the selected management flowchart.

[0050] This allows a manager considering retirement to efficiently make decisions based on the input information, such as whether to pass the business on to a successor, transfer the business to another operator, or terminate the business.

[0051] FIG. 2 is a block diagram showing the details of the basic information accepting means. As shown in Figure 2, the basic information receiving means 120 includes an entry date information receiving section 121, a company information receiving section 122, a manager information receiving section 123, a health information receiving section 124, an industry information receiving section 125, an economic climate information receiving section 126, and a financial information receiving section 127.

[0052] The entry date information receiving unit 121 is used to receive date information when a manager who has decided to retire inputs information into the decision support device 100, or date information when a manager who has decided to retire inputs basic information on a paper medium such as a basic information input sheet when inputting information into the decision support device 100, and the entry date information receiving unit 121 receives date information input via the information input means 200.

[0053] The company information receiving unit 122 is for receiving information about the company run by the manager who has decided to retire, and receives the information about the company run by the manager that has been input via the information input means 200. Specifically, the company information receiving unit 122 receives information such as the name and date of establishment of the company run by the manager who has decided to retire.

[0054] The manager information receiving unit 123 is used to receive information about the manager who has decided to retire, and receives information about the manager that has been input via the information input means 200. Specifically, the manager information receiving unit 123 receives manager information such as the name, nickname, and date of birth of the manager who has decided to retire.

[0055] The health information receiving unit 124 is for receiving information regarding the health condition of the manager who has decided to retire, and receives information regarding the health condition of the manager input via the information input means 200.

[0056] The health information receiving unit 124 can receive specific health information such as the results of a health checkup for a manager who is deciding to retire, but it is also advisable to allow the manager to select an option for their health, such as "no problems" or "concerns."

[0057] The business type information receiving unit 125 is for receiving information about the business type of the company run by the manager who has decided to retire, and receives information about the business type of the company run by the manager input via the information input means 200.

[0058] Specifically, the industry of the company run by the manager deciding to retire is selected with reference to the Japan Standard Industrial Classification provided by the Ministry of Internal Affairs and Communications, and the selected information is received by the industry information receiving unit 125.

[0059] The business climate information receiving unit 126 receives information relating to the business climate of the company run by the manager who has decided to retire, and receives information relating to the business climate of the company run by the manager that has been input via the information input means 200. An example of business climate information is a sales forecast for the next five years, where the manager can select any option from options such as "5% increase," "unchanged," or "5% decrease."

[0060] The fund information receiving unit 127 is for receiving information on whether the manager who decides to retire personally lends funds to the company managed by the manager, and receives information on whether the manager personally lends funds to the company managed by the manager inputted via the information input means 200.

[0061] Specifically, the manager deciding to retire selects either "Yes" if the manager personally has lent 100 million yen or more to the company he or she runs, or "No" if the manager has not lent any money, and the selected information is accepted by the financial information accepting unit 127. The amount lent to the company can be selected arbitrarily.

[0062] The information input to the basic information receiving means 120 via the information input means 200 and accepted by the entry date information receiving unit 121, the company information receiving unit 122, the manager information receiving unit 123, the health information receiving unit 124, the industry information receiving unit 125, the business climate information receiving unit 126, and the financial information receiving unit 127 is stored in the information storage means 110.

[0063] FIG. 3 is a block diagram showing details of the life plan information receiving means (detailed version) for receiving detailed life plan information, and details of the life plan calculated by the life plan calculation means displayed on the information display means.

[0064] As shown in FIG. 3, the life plan information receiving means 130 (detailed version) includes a family information receiving section 131, an income information receiving section 132, a savings information receiving section 133, and an expenditure information receiving section .

[0065] The family information receiving unit 131 is for receiving information relating to the family structure of the business owner who has decided to retire, and receives information relating to the family structure of the business owner that has been input via the information input means 200. Specifically, the family information receiving unit 131 receives family information such as the name, age, relationship, etc. of the business owner who has decided to retire and his / her legal heirs.

[0066] The income information receiving unit 132 is for receiving information about the income of a manager who decides to retire, and includes a take-home pay information receiving unit 135, a public pension information receiving unit 136, and an other income information receiving unit 137.

[0067] The take-home pay information receiving unit 135 receives information about the take-home pay of the business owner who has decided to retire, and receives the take-home pay information of the business owner input via the information input means 200. Specifically, the take-home pay information receiving unit 135 receives information such as the monthly take-home pay of the business owner who has decided to retire being "¥100,000 per month."

[0068] The public pension information receiving unit 136 receives information on the amount of public pension to be received by a business owner who has decided to retire, and receives the information on the amount of public pension to be received by the business owner input via the information input means 200. Specifically, the public pension information receiving unit 136 receives information such as the monthly amount of public pension to be received being "¥100,000 per month" from information such as the "Pension Regular Mail" of the business owner who has decided to retire.

[0069] The other income information receiving unit 137 receives the take-home pay of the business owner who has decided to retire, or income information other than the public pension, and the take-home pay information receiving unit 135 receives the business owner's other income information input via the information input means 200. Specifically, the take-home pay information receiving unit 135 receives information such as "yen per month" as the monthly amount of other income of the business owner who has decided to retire.

[0070] The savings information receiving unit 133 receives information about the savings of the business owner who has decided to retire, and receives information about the business owner's savings input via the information input means 200. Specifically, the savings information receiving unit 133 receives monetary information about the business owner's savings, listed stocks, investment trusts, bonds, etc.

[0071] The expenditure information receiving unit 134 receives information regarding the expenditures of a manager who has decided to retire, and includes a living expenses information receiving unit 138, a life insurance information receiving unit 139, a fire insurance information receiving unit 13A, a leisure expenses information receiving unit 13B, a car information receiving unit 13C, an education expenses information receiving unit 13D, a fixed asset information receiving unit 13E, an advanced medical care information receiving unit 13F, a nursing care information receiving unit 13G, and a loan information receiving unit 13H.

[0072] The living expenses information receiving unit 138 receives information about the living expenses of a manager who has decided to retire, and receives information about the living expenses of the manager inputted via the information input means 200.

[0073] Specifically, a manager who decides to retire can be asked to choose from options such as "300,000 yen per month," "400,000 yen per month," "500,000 yen per month," or "600,000 yen per month" as living expenses. Alternatively, the monthly living expenses can be entered numerically.

[0074] The life insurance information receiving unit 139 receives information regarding the life insurance premiums of a manager who has decided to retire, and receives information regarding the manager's life insurance entered via the information input means 200.

[0075] Specifically, the monthly premium amount of the life insurance policy subscribed to by the business owner deciding to retire is input as "monthly premium amount: XX yen." The life insurance information receiving unit 139 can also receive the number of years of coverage for the life insurance policy subscribed to by the business owner deciding to retire.

[0076] The fire insurance information receiving unit 13A receives information about the fire insurance that the business owner who is deciding to retire has subscribed to, and receives information about the business owner's fire insurance that has been input via the information input means 200. Specifically, the premium amount for the fire insurance that the business owner who is deciding to retire has subscribed to is input as "monthly premium of XX yen."

[0077] The leisure expenses information receiving unit 13B receives information regarding the life insurance premiums of a manager who has decided to retire, and receives information regarding the manager's leisure expenses input via the information input means 200.

[0078] Specifically, a manager who decides to retire can be asked to choose from options such as "100,000 yen per month," "200,000 yen per month," "300,000 yen per month," or "400,000 yen per month" as leisure expenses. Alternatively, the monthly leisure expenses can be entered as a numerical value.

[0079] The automobile information receiving unit 13C receives information on whether or not the manager who has decided to retire owns an automobile, and receives information on whether or not the manager owns an automobile inputted via the information input means 200.

[0080] Specifically, when determining whether a manager who is deciding to retire owns a car, the manager may be asked to select an option from options such as "I own a car" or "I don't own a car."

[0081] In addition, if the manager who decides to retire owns a car, the automobile information receiving unit 13C can also receive information regarding the engine displacement of the car owned by the manager, and the automobile information receiving unit 13C receives information regarding the engine displacement of the car owned by the manager that is input via the information input means 200.

[0082] Specifically, when asked about the engine displacement of the car owned by a manager deciding to retire, it would be a good idea to allow him to select any option from options such as "3000cc (automobile tax: approximately 60,000 yen)," "3500cc (automobile tax: approximately 70,000 yen)," "4000cc (automobile tax: approximately 80,000 yen)," "4500cc (automobile tax: approximately 90,000 yen)," or "6000cc (automobile tax: approximately 120,000 yen)."

[0083] Furthermore, if the business owner who is deciding to retire owns a car, the car information receiving unit 13C can also receive information about the car insurance for the car owned by the business owner, and the car information receiving unit 13C receives information about the car insurance for the car owned by the business owner that is input via the information input means 200. Specifically, the value of the car insurance premium for the car owned by the business owner who is deciding to retire is input as "annual premium of XXX yen."

[0084] Furthermore, if the manager who decides to retire owns a car, the car information receiving unit 13C can also receive information regarding the vehicle inspection of the car owned, and the car information receiving unit 13C receives information regarding the car inspection and registration system for the car owned by the manager that is input via the information input means 200. Specifically, the numerical value of the fee required for the car inspection and registration system for the car owned by the manager who decides to retire is input as "X million yen every X years."

[0085] The education expenses information receiving unit 13D receives information on whether or not there is anyone in the family of the manager who is deciding to retire who needs education expenses, and receives information on whether or not there is anyone in the family of the manager who needs education expenses, which is input via the information input means 200.

[0086] Specifically, to obtain information on whether or not the people related to the business owner who is deciding to retire have people who need educational expenses, the business owner could be asked to select an option from options such as "Yes" or "No" for people related to the business owner who is up to the age of 24.

[0087] In addition, the education expenses information receiving unit 13D can also receive information regarding the necessary education expenses when there are people related to the manager who is deciding to retire who require education expenses, and the education expenses information receiving unit 13D receives information regarding the necessary education expenses entered via the information input means 200.

[0088] Specifically, when providing information about the educational expenses required for those related to the business owner who is deciding to retire, it would be a good idea to have them select from options such as "All private schools (¥100,000 per year)," "All public schools (¥100,000 per year)," or "All private medical schools (¥100,000 per year)." It is also possible to have them input the required educational expenses numerically.

[0089] The fixed asset information receiving unit 13E receives information on whether or not the manager who has decided to retire has any fixed asset tax to pay, and receives information on whether or not the manager has any fixed asset tax to pay inputted via the information input means 200.

[0090] Specifically, when a manager decides to retire, information on whether or not there is property tax to be paid can be provided by allowing the manager to select from options such as "Yes" or "No" for property tax to be paid.

[0091] Furthermore, if the business owner who has decided to retire has to pay fixed asset tax, the fixed asset information receiving unit 13E can also receive information regarding the amount of fixed asset tax to be paid, and the education expenses information receiving unit 13D receives information regarding the amount of fixed asset tax to be paid that has been input via the information input means 200. Specifically, the amount of fixed asset tax to be paid by the business owner who has decided to retire is input as a numerical value such as "100,000 yen per year."

[0092] The advanced medical care information receiving unit 13F receives information regarding the fees for advanced medical care required for a manager who decides to retire, and receives information regarding the fees for advanced medical care required for a manager input via the information input means 200.

[0093] Specifically, when inputting information about the cost of advanced medical care required for a business owner deciding to retire, it would be good to have the owner select from options such as "3 million yen" if the business owner does not have a spouse, or "6 million yen" if the business owner has a spouse. In addition, it is also possible to have the owner input the cost of the necessary advanced medical care as a numerical value.

[0094] The care information receiving unit 13G receives information regarding the care costs of a manager or related person who has decided to retire, and receives information regarding the care costs of a manager or related person input via the information input means 200.

[0095] Specifically, the number of people (e.g., aged 85 or older) who require nursing care for the business owner or their associates who decide to retire is entered as a number, and the annual nursing care costs are calculated as "1.8 million yen per person per year."

[0096] The loan information receiving section 13H receives information on loans taken out by the manager who decides to retire, and receives information on loans taken out by the manager inputted via an information input means 200.

[0097] Specifically, information regarding loans (mortgage, car, education, etc.) taken out by a business owner deciding to retire is entered as the monthly repayment amount, such as "monthly repayment of XX yen," and the number of years to repay, such as "repayment period of XX years."

[0098] Based on the family information, income information, savings information, and expenditure information received by the family information receiving unit 131, income information receiving unit 132, savings information receiving unit 133, and expenditure information receiving unit 134 provided in the life plan information receiving means 130 (detailed version), the life plan calculation means 140 calculates the income and expenditure after a desired period of time of the manager as a life plan and also outputs advice information.

[0099] The manager's life plan information calculated by the life plan calculation means 140 is displayed on the information display means 300 via the information output means 160.

[0100] The information display means 300 on which the life plan information is displayed comprises, for example, a graph display section 310, a calculation method display section 320, a calculation result display section 330, and an advice information display section 340.

[0101] The graph display unit 310 is a display unit that visually displays the income and expenditure information of the manager who has decided to retire as a graph, for example, a line graph or bar graph in which the vertical axis is displayed in intervals of 5 million yen (up to plus or minus 300 million yen) and the horizontal axis is displayed in age intervals of 5 years. In addition, the graph display unit 310 can also display the income and expenditure information of the manager who has decided to retire as a pie chart or the like.

[0102] The calculation method display unit 320 is a display unit for displaying the formula or calculation method used to calculate the income and expenditure information of a manager who has decided to retire, and for example, a formula such as "income + savings - expenditure" is displayed as a method for calculating income and expenditure.

[0103] The calculation result display unit 330 is a display unit for displaying the results of the life plan calculated by the life plan calculation means 140, and displays results such as whether the income and expenditure of a manager who decides to retire after a desired period will be ``positive'' or ``negative.''

[0104] The advice information display unit 340 is a display unit for displaying advice information that has been stored in advance in the information storage unit 110 based on the results of the life plan calculated by the life plan calculation unit 140 .

[0105] Specifically, if the result of the life plan calculated by the life plan calculation means 140 is negative, advice information such as "Please check the expenditure items again and recalculate," "You will be minus XX yen at age XX," "Please receive financial assistance," "Please receive a gift," "Please receive a retirement allowance," or "Please consult an expert" will be displayed on the advice information display unit 340.

[0106] Furthermore, if the result of the life plan calculated by the life plan calculation means 140 is positive, advice information such as "There is a possibility that inheritance tax will be high, so please consult an expert" is displayed on the advice information display unit 340.

[0107] As described above, the life plan information receiving means 130 (detailed version) receives detailed life plan information, whereby the life plan calculation means 140 calculates a detailed life plan, and the result is displayed on the information display means 300.

[0108] FIG. 4 is a block diagram showing details of the life plan information receiving means (simplified version) for receiving simple life plan information, and details of the life plan calculated by the life plan calculation means displayed on the information display means.

[0109] The life plan information receiving means 130 (simplified version) shown in Figure 4 is a simplified version of the life plan information receiving means 130 (detailed version) shown in Figure 3, which receives less life plan information, and other than the simplification, is almost the same as the configuration shown in Figure 3. For this reason, components that are almost the same as those in Figure 3 above will be given the same reference numerals, and their explanations will be omitted as appropriate.

[0110] As shown in Fig. 4, the life plan information receiving means 130 (simplified version) includes a family information receiving section 131, an income information receiving section 132, a savings information receiving section 133, and an expenditure information receiving section 134. As shown in Fig. 4, the amount of life plan information received is reduced compared to the life plan information received by the life plan information receiving means 130 (detailed version) shown in Fig. 3, thereby reducing the workload of the manager when entering information.

[0111] The family information receiving unit 131 is for receiving information about the family structure of the manager who has decided to retire. The income information receiving unit 132 is for receiving information about the income of the manager who decides to retire, and includes a take-home pay information receiving unit 135 and an other income information receiving unit 137.

[0112] The savings information receiving unit 133 receives information about the savings of the business owner who has decided to retire. The expenditure information receiving unit 134 receives information relating to expenditures of the manager who has decided to retire, and includes an expenditure information receiving unit 13I and an advanced medical care information receiving unit 13F.

[0113] The expenditure information receiving unit 13I receives information regarding the expenditures of a manager who has decided to retire, and receives information regarding the manager's expenditures input via the information input means 200. Specifically, the monthly amount of expenses subscribed to by the business owner who is deciding to retire is entered as "¥100,000 per month."

[0114] As described above, the life plan information receiving means 130 (simplified version) receives simplified life plan information, which allows the life plan calculation means 140 to easily calculate a simplified life plan, and the result is displayed on the information display means 300.

[0115] FIG. 5 is a block diagram showing the details of the management flowchart selection means. The management flowchart selection means 150 comprises a management flowchart selection section 151 , a management flowchart output section 152 , a detailed process output section 153 , and a problem-solving method output section 154 .

[0116] The management flowchart selection unit 151 is for selecting the most suitable management flowchart from among a plurality of management flowcharts stored in advance in the information storage means 110, depending on the situation of the manager.

[0117] Specifically, the management flowchart selection unit 151 calculates the age of the manager who decides to retire from the date of birth of the manager who decides to retire, which is the manager information received by the manager information reception unit 123 provided in the basic information reception means 120, and, for example, if the manager who decides to retire is over 68 years old, selects a management flowchart for those over 68 years old, and if the manager who decides to retire is 68 years old or younger, selects a management flowchart for those under 68 years old.

[0118] The management flowchart selection unit 151 can also select a management flowchart based on the health condition of the manager who decides to retire. For example, if the health condition of the manager who decides to retire, as received by the health information reception unit 124 included in the basic information reception means 120, is "health concerns," even if the manager who decides to retire is 68 years old or younger, a management flowchart for those over 68 years old can be selected based on the added age obtained by adding a predetermined number of years to the age of the manager who decides to retire.

[0119] Furthermore, the management flowchart selection unit 151 can select a management flowchart based on the income and expenditure after a desired period of time of the manager who decides to retire, which is the life plan calculated by the life plan calculation means 140.

[0120] For example, if the income and expenditure of a manager who decides to retire after a desired period of time is "positive," the life plan selects a management flowchart for the positive, and if the income and expenditure of the manager who makes the decision after a desired period of time is "negative," the life plan selects a management flowchart for the negative.

[0121] In this embodiment, the following explanation will be given assuming that four types of management flowcharts, namely, "management flowchart for those over 68 years old and with a positive life plan," "management flowchart for those over 68 years old and with a negative life plan," "management flowchart for those under 68 years old and with a positive life plan," and "management flowchart for those under 68 years old and with a negative life plan," are stored in advance in the information storage means 110.

[0122] Specifically, if a manager who decides to retire is 65 years old and has concerns about his health, and the life plan calculated by the life plan calculation means 140 is positive, the management flowchart selection unit 151 selects a "management flowchart for those over 68 years old and with a positive life plan."

[0123] In addition, if the manager who decides to retire is 70 years old, has no health concerns, and the life plan calculated by the life plan calculation means 140 is negative, the management flowchart selection unit 151 selects a "management flowchart for those over 68 years old and with a negative life plan."

[0124] The management flowchart output unit 152 is for outputting information that will cause the entire management flowchart selected by the management flowchart selection unit 151 to be displayed on the information display means 300 .

[0125] The detailed process output unit 153 is for outputting information for displaying on the information display means 300 the detailed processes such as processing information and decision information that constitute the management flowchart.

[0126] For example, when the detailed process output unit 153 outputs judgment information as a process constituting a management flowchart and the judgment information is displayed on the information display means 300, a manager who decides to retire can input the information necessary for the judgment via the information input means 200. The decision information necessary for the decision input by the manager who decides to retire is received by the management flowchart decision information receiving means 170.

[0127] The detailed process output unit 153 can output the next detailed process following the judgment information received by the management flowchart judgment information receiving means 170 and display it on the information display means 300.

[0128] The problem-solving method output unit 154 is for outputting the issues, situations, and solutions for the final process of the management flowchart, which are decision factors for, for example, a manager considering retirement, whether to pass on the business to a successor, transfer the business to another operator, or terminate the business, based on the processing information and decision information that make up the management flowchart.

[0129] Not only does it encourage a manager who is considering retirement to make a decision on what to do with the business in the end by following each process in the management flowchart, but the problems, situations, and solutions that are raised based on the processing information, decision information, etc. that make up the management flowchart are stored in advance in the information storage means 110, and the problem-solving method output unit 154 can select and provide the problems, situations, and solutions that are necessary for the manager who is deciding on the final form of the business based on the processing information, decision information, etc. that make up the management flowchart.

[0130] FIG. 6 is a block diagram showing details of the information storage means. As shown in Figure 6, the information storage means 110 includes a management flowchart storage unit 111, a basic information storage unit 112, a life plan information storage unit 113, an advice information storage unit 114, a management flowchart judgment information storage unit 115, and a problem situation solution method storage unit 116.

[0131] The management flowchart storage unit 111 is a flowchart for supporting decisions on business succession and succession methods or business termination when a manager of a small or medium-sized enterprise or the like retires, and is a flowchart for, for example, a manager considering retirement to reach a decision on whether to pass the business on to a successor, transfer the business to another operator, or terminate the business. Multiple patterns of management flowcharts are created according to the manager's age and life plan, and are stored in advance in the management flowchart storage unit 111.

[0132] The basic information storage unit 112 is for storing basic information of the manager who is considering retirement, which is received by the basic information receiving means 120 via the information input means 200 .

[0133] The life plan information storage unit 113 is for storing life plan information of a manager who is considering retirement, which is received by the life plan information receiving means 130 via the information input means 200. It can also store life plans calculated by the life plan calculation means 140.

[0134] The advice information storage unit 114 is for storing advice information to be provided to a manager who is considering retirement via the information display means 300 on the manager's life plan based on the life plan calculated by the life plan calculation means 140.

[0135] The management flowchart judgment information storage unit 115 is for storing judgment information in the management flowchart information received by the management flowchart judgment information receiving means 170 via the information input means 200.

[0136] The problem situation solution method storage unit 116 is for storing problem information, which is a future problem necessary for the manager who decides on the final form of the business, situation information, which is the current situation of the business, and problems, situations, and solution methods that the problem solution method output unit 154 selects and provides, based on the processing information and judgment information that make up the management flowchart. In addition, the information storage means 110 can store necessary information as needed.

[0137] 7 is a flowchart showing the process from when the decision support device receives basic information about a manager who decides to retire until when a management flowchart is selected. The process shown in FIG. 7 will be explained below in order of step number.

[0138] [Step S11] The decision support device 100 accepts basic information. Specifically, the basic information input by the manager who is deciding to retire via the information input means 200 is accepted by the basic information accepting means 120 provided in the decision support device 100. The basic information accepted by the basic information accepting means 120 is stored in the information storage means 110.

[0139] [Step S12] Decision support device 100 accepts life plan information. Specifically, the life plan information input by the manager who has decided to retire via information input means 200 is accepted by life plan information accepting means 130 included in decision support device 100. The life plan information accepted by life plan information accepting means 130 is stored in information storage means 110.

[0140] [Step S13] Decision support device 100 calculates a life plan. Specifically, life plan calculation means 140 calculates a life plan for the business owner deciding to retire based on basic information and life plan information input via information input means 200 by the business owner deciding to retire and stored in information storage means 110. The life plan calculated by life plan calculation means 140 is stored in information storage means 110.

[0141] [Step S14] The decision support device 100 judges and selects a management flowchart suitable for the manager who has decided to retire. Specifically, the management flowchart selection means 150 judges and selects a management flowchart suitable for the manager who has decided to retire, based on the life plan and basic information of the manager who has decided to retire that are stored in the information storage means 110.

[0142] When the management flowchart selection means 150 determines, based on the life plan and basic information of the manager who decides to retire stored in the information storage means 110, that the manager's age is "over 68 years old and has a positive life plan" or that the manager has "health concerns and has a positive life plan," the processing proceeds to step S15.

[0143] Furthermore, when the management flowchart selection means 150 determines that the manager's age is "over 68 years old and has a negative life plan" or that the manager has "health concerns and has a negative life plan," the processing proceeds to step S16.

[0144] Also, when the management flowchart selection means 150 determines that the manager's age is "68 years old or younger and has a positive life plan," the process proceeds to step S17. Also, when the management flowchart selection means 150 determines that the manager's age is "68 years old or younger and the life plan is negative", the process proceeds to step S18.

[0145] [Step S15] The decision support device 100 outputs a management flowchart. Specifically, the "management flowchart for those over 68 years old with a positive life plan (hereinafter referred to as management flowchart A)" selected by the management flowchart selection means 150 in step S14 is output via the information output means 160. The "management flowchart A" output by the information output means 160 is displayed on the information display means 300.

[0146] [Step S16] The decision support device 100 outputs a management flowchart. Specifically, the "management flowchart for those over 68 years old and with a negative life plan (hereinafter referred to as management flowchart B)" selected by the management flowchart selection means 150 in step S14 is output via the information output means 160. The "management flowchart B" output by the information output means 160 is displayed on the information display means 300.

[0147] [Step S17] The decision support device 100 outputs a management flowchart. Specifically, the "management flowchart for those aged 68 or younger with a positive life plan (hereinafter referred to as management flowchart C)" selected by the management flowchart selection means 150 in step S14 is output via the information output means 160. The "management flowchart C" output by the information output means 160 is displayed on the information display means 300.

[0148] [Step S18] The decision support device 100 outputs a management flowchart. Specifically, the "management flowchart for those under 68 years old with a negative life plan (hereinafter referred to as management flowchart D)" selected by the management flowchart selection means 150 in step S14 is output via the information output means 160. The "management flowchart D" output by the information output means 160 is displayed on the information display means 300.

[0149] Figure 8 is a flowchart showing management flowchart A (a management flowchart for those over 68 years old and with a positive life plan), which is an example of a management flowchart selected by the decision support device, and shows the process from accepting and judging the financial situation of the company run by the manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. The process shown in Figure 8 will be explained below according to the step numbers.

[0150] [Step S21] The decision support device 100 judges whether the company's performance is good or not. Specifically, the management flowchart judgment information receiving means 170 receives financial analysis information on whether the company's performance is good or not, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's cash flow is in the black, not in the black, or breaks even, based on the financial analysis information received by the management flowchart judgment information receiving means 170.

[0151] When the management flowchart selection means 150 determines, based on the financial analysis information received by the management flowchart judgment information receiving means 170, that the business performance of the company of the manager who is deciding to retire is in the black, the processing proceeds to step S22, and when it determines that the business performance of the company of the manager who is deciding to retire is not in the black or is zero, the processing proceeds to step S30.

[0152] The management flowchart selection means 150 not only judges the company's performance based on the financial analysis information received by the management flowchart judgment information receiving means 170, but also receives financial analysis information from the manager who is deciding to retire by providing the manager with several pieces of option information, and the management flowchart judgment information receiving means 170 receives the response information obtained from the option information, and judges the company's performance based on the response information received by the management flowchart judgment information receiving means 170.

[0153] Examples of option information include "raising funds from someone (either a financial institution or an individual) to make monthly payments," "having had payment due dates postponed," "drawing down on cash and deposits," and "selling assets (stocks, life insurance, land, etc.) to make monthly payments." If any of the options apply, the management flowchart selection means 150 determines that the performance of the company of the manager deciding to retire is not in the black or is even, and the process proceeds to step S30.

[0154] Furthermore, by providing the option information "I don't really understand, so I'd like to calculate it," it is possible to output and display the formula "Current profit (after tax) + depreciation - interest-bearing debt repayment amount for one year." It is also possible to provide the option information "I want a proper calculation, so I'll ask a consultant expert" and provide inquiry information for a consultant expert.

[0155] [Step S22] The decision support device 100 determines whether or not there is a successor. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, indicating whether or not there is a successor, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether or not there is a successor for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0156] When the management flowchart selection means 150 determines based on the successor existence information received by the management flowchart determination information receiving means 170 that the company of the manager who has decided to retire has no successor, it advances the processing to step S23, and when it determines that the company of the manager who has decided to retire has a successor, it advances the processing to step S24.

[0157] As an example of information on the existence of a successor, a manager who decides to retire can be given the option information of "I have a successor" or "I do not have a successor," and the management flowchart judgment information receiving means 170 can receive the response information obtained from the option information, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not there is a successor.

[0158] [Step S23] The decision support device 100 outputs and displays the decision process.

[0159] Specifically, the management flowchart selection means 150 outputs "Merger and Acquisition (hereinafter referred to as M&A) (corporation / individual) or business transfer / asset disposal and liquidation / closure," which is the decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0160] [Step S24] The decision support device 100 outputs and displays an instruction to calculate the amount of funds required. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to calculate the amount of funds required to hand over the company to a successor, and the instruction to calculate the amount of funds required is displayed on the information display means 300.

[0161] [Step S25] The decision support device 100 determines whether the successor or the company has the funds to inherit. Specifically, the management flowchart determination information receiving means 170 receives the funds to inherit information on whether the successor or the company has the funds to inherit, which information is input by the manager who has decided to retire via the information input means 200 in response to an instruction in step S24, and the management flowchart selection means 150 determines whether the successor or the company has the funds to inherit, based on the funds to inherit information received by the management flowchart determination information receiving means 170.

[0162] When the management flowchart selection means 150 determines based on the inheritance fund information received by the management flowchart judgment information receiving means 170 that the successor or the company does not have inheritance funds, the processing proceeds to step S26, and when it determines that the successor or the company has inheritance funds, the processing proceeds to step S27.

[0163] As examples of succession fund information, a manager who decides to retire can be given the following options: "There is a reserve for stock purchase funds and retirement benefits," "There is no reserve for stock purchase funds and retirement benefits," "Perform a simple calculation," and "If you own real estate or stocks, please have a tax accountant calculate it." The response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the successor or company has the succession funds.

[0164] If a manager deciding to retire does not know the succession funds or stock prices, the device can guide the user to use stock price calculation software or simple asset software, or introduce or display retirement benefit calculation formulas and tax accountants, etc. The decision support device 100 can also be equipped with a function for calculating stock purchase funds and retirement benefit reserves.

[0165] [Step S26] The decision support device 100 outputs and displays instructions to raise the funds necessary for the succession funds. Specifically, the management flowchart selection means 150 outputs instructions to the manager who has decided to retire to raise the funds necessary for the succession funds, and the instructions to raise the funds necessary for the succession funds are displayed on the information display means 300. The manager who has decided to retire follows the instructions and completes the fundraising, thereby proceeding to the next step.

[0166] [Step S27] The decision support device 100 determines whether the succession should be made to a family member or a non-family member. Specifically, the management flowchart determination information receiving means 170 receives successor information, which indicates whether the company successor should be a family member or a non-family member, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether the succession should be made to a family member or a non-family member based on the successor information received by the management flowchart determination information receiving means 170.

[0167] When the management flowchart selection means 150 determines based on the successor information received by the management flowchart determination information receiving means 170 that the business will be succeeded by a relative, the processing proceeds to step S28, and when it determines that the business will be succeeded by a non-relative, the processing proceeds to step S29.

[0168] As an example of successor information, a manager who decides to retire is given the option information of "succession within the family" or "succession outside the family", and the response information obtained from this option information is received by the management flowchart decision information receiving means 170, and based on the response information received by the management flowchart decision information receiving means 170, a decision can be made as to whether the succession should be made to a family member or a non-family member.

[0169] [Step S28] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0170] [Step S29] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "non-family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0171] [Step S30] The decision support device 100 judges whether the company has excess assets. Specifically, the management flowchart judgment information receiving means 170 receives excess assets information on whether the company has excess assets, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company is in an excess assets state, where assets are greater than liabilities, or in an excess liabilities state, based on the excess assets information received by the management flowchart judgment information receiving means 170.

[0172] If the management flowchart selection means 150 determines that the company has excess assets based on the asset information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S31, and if it determines that the company does not have excess assets, the processing proceeds to step S36.

[0173] As an example of excess assets information, a manager deciding to retire can be given the option information of "net assets are positive" or "net assets are not positive", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the company has excess assets or not.

[0174] [Step S31] The decision support device 100 determines whether or not there is a successor. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, indicating whether or not there is a successor, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether or not there is a successor for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0175] If the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart determination information receiving means 170, that the company of the manager deciding to retire has a successor, the process proceeds to step S32, and if it determines that the company of the manager deciding to retire does not have a successor, the process proceeds to step S36. Note that it is advisable to determine the successor based on whether the manager can repay interest-bearing debts.

[0176] As an example of information on the existence of a successor, a manager who decides to retire can be given the option information of "I have a successor" or "I do not have a successor," and the management flowchart judgment information receiving means 170 can receive the response information obtained from the option information, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not there is a successor.

[0177] [Step S32] The decision support device 100 outputs and displays an instruction to formulate a restructuring plan. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to formulate a plan to restructure the company, and the instruction to formulate a plan to restructure the company is displayed on the information display means 300.

[0178] [Step S33] The decision support device 100 judges whether the company is likely to be rebuilt within the desired period of time. Specifically, the management flowchart judgment information receiving means 170 receives the restructuring plan information indicating whether the company can be rebuilt according to the restructuring plan formulated by the manager deciding to retire, which is input by the manager deciding to retire via the information input means 200 in response to the instruction in step S32, and the management flowchart selection means 150 judges whether the company is likely to be rebuilt within the desired period of time based on the restructuring plan information received by the management flowchart judgment information receiving means 170.

[0179] If the management flowchart selection means 150 determines based on the reconstruction plan information received by the management flowchart judgment information receiving means 170 that the company is likely to be reconstructed within the desired period, the processing proceeds to step S34, and if it determines that the company is unlikely to be reconstructed within the desired period, the processing proceeds to step S36.

[0180] As an example of reconstruction plan information, for example, a manager who has decided to retire may be given option information such as "Can be reconstructed within the desired period" or "Cannot be reconstructed within the desired period" based on the formula "cash and deposits / (operating profit + depreciation expenses + principal amount of loans to be repaid annually)", and the answer information obtained from this option information may be received by the management flowchart judgment information receiving means 170, and a judgment may be made as to whether the company is likely to be reconstructed within the desired period based on the answer information received by the management flowchart judgment information receiving means 170. Furthermore, option information "Have an expert do the calculations" may be given, and inquiry information for a consultant expert may be provided.

[0181] [Step S34] The decision support device 100 outputs and displays an instruction to restructure the business together with a successor. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to restructure the business together with a successor based on the restructuring plan formulated in step S32, and the information display means 300 displays the instruction to restructure the business together with a successor.

[0182] [Step S35] The decision support device 100 determines whether the business restructuring has been successful together with the successor. Specifically, in response to an instruction in step S34, the business restructuring information on whether the business restructuring has been successful or not, input by the manager who has decided to retire via the information input means 200, is received by the business flowchart determination information receiving means 170, and the business flowchart selection means 150 determines whether the business restructuring has been successful or not based on the business restructuring information received by the business flowchart determination information receiving means 170.

[0183] If the management flowchart selection means 150 determines that the management restructuring has been successful based on the management restructuring information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S25, and if it determines that the management restructuring has not been successful, the processing proceeds to step S36.

[0184] As an example of business restructuring information, a manager who decides to retire is given the option information of "restructuring was successful" or "restructuring not successful afterwards," and the response information obtained from the option information is received by the business flow chart judgment information receiving means 170, and based on the response information received by the business flow chart judgment information receiving means 170, it can be determined together with the successor whether business restructuring was successful.

[0185] [Step S36] The decision support device 100 judges whether the company's debts can be fully repaid. Specifically, the management flowchart judgment information receiving means 170 receives debt repayment information on whether the company's debts can be fully repaid, which is input by the manager who decides to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's debts can be fully repaid based on the debt repayment information received by the management flowchart judgment information receiving means 170.

[0186] If the management flowchart selection means 150 determines, based on the debt information received by the management flowchart judgment information receiving means 170, that the company's debts can be fully repaid, the process proceeds to step S37 or step S39, and if it determines that the company's debts cannot be fully repaid, the process proceeds to step S40. When the management flowchart selection means 150 determines that the company's debts can be fully repaid, whether to proceed to step S37 or step S39 can be freely selected by the manager who decides to retire.

[0187] As an example of debt information, a manager who decides to retire can be given the option information of "interest-bearing debts and purchase payables can be repaid" or "interest-bearing debts and purchase payables cannot be repaid," and the management flowchart judgment information receiving means 170 receives the answer information obtained from the option information, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether the company's debts can be repaid in full.

[0188] [Step S37] The decision support device 100 judges whether or not the company's closing down funds can be prepared. Specifically, the management flowchart judgment information receiving means 170 receives the business closing down funds information on whether or not the company's closing down funds can be prepared, which is input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 judges whether or not the company's closing down funds can be prepared based on the business closing down funds information received by the management flowchart judgment information receiving means 170.

[0189] When the management flowchart selection means 150 judges based on the business closure fund information received by the business flowchart judgment information receiving means 170 that the company can prepare the business closure fund, the processing proceeds to step S38, and when it judges that the company cannot repay all of its debts, the processing proceeds to step S39.

[0190] As an example of business closure fund information, a manager who decides to retire can be given the option information of "there is business closure fund (asset disposal cost + employee salaries and retirement benefits)" or "there is no business closure fund (asset disposal cost + employee salaries and retirement benefits)", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not the company can prepare the business closure fund.

[0191] [Step S38] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "closure / liquidation," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging legal liquidation.

[0192] [Step S39] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "continue working while earning income while downsizing," which is a decision process on what to do with the company in preparation for the manager's retirement, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging the creation of a downsizing plan.

[0193] [Step S40] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "consider immediate bankruptcy (including legal reorganization)", which is a decision process on what to do with the company as the manager approaches retirement, and the decision process is displayed on the information display means 300. It is also possible to output and display advice information to the effect that "there is money left to go out of business (purchase debts + employee salaries and retirement benefits)."

[0194] Figure 9 is a flowchart showing management flowchart B (a management flowchart for those over 68 years old and with a negative life plan), which is an example of a management flowchart selected by the decision support device, and shows the process from accepting and judging the financial situation of the company run by the manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. The process shown in Figure 9 will be explained below according to the step numbers.

[0195] [Step S51] The decision support device 100 judges whether the company's performance is good or not. Specifically, the management flowchart judgment information receiving means 170 receives financial analysis information on whether the company's performance is good or not, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's cash flow is in the black, not in the black, or breaks even, based on the financial analysis information received by the management flowchart judgment information receiving means 170.

[0196] When the management flowchart selection means 150 determines, based on the financial analysis information received by the management flowchart judgment information receiving means 170, that the business performance of the company of the manager who is deciding to retire is in the black, the processing proceeds to step S52, and when it determines that the business performance of the company of the manager who is deciding to retire is not in the black or is zero, the processing proceeds to step S61.

[0197] The management flowchart selection means 150 not only judges the company's performance based on the financial analysis information received by the management flowchart judgment information receiving means 170, but also receives financial analysis information from the manager who is deciding to retire by providing the manager with several pieces of option information, and the management flowchart judgment information receiving means 170 receives the response information obtained from the option information, and judges the company's performance based on the response information received by the management flowchart judgment information receiving means 170.

[0198] Examples of option information include "raising funds from someone (either a financial institution or an individual) to make monthly payments," "having had payment due dates postponed," "drawing down on cash and deposits," and "selling assets (stocks, life insurance, land, etc.) to make monthly payments." If any of the options apply, the management flowchart selection means 150 determines that the performance of the company of the manager deciding to retire is not in the black or is breaking even, and the process proceeds to step S61.

[0199] Furthermore, by providing the option information "I don't really understand, so I'd like to calculate it," it is possible to output and display the formula "Current profit (after tax) + depreciation - interest-bearing debt repayment amount for one year." It is also possible to provide the option information "I want a proper calculation, so I'll ask a consultant expert" and provide inquiry information for a consultant expert.

[0200] [Step S52] The decision support device 100 determines whether or not there is a successor. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, indicating whether or not there is a successor, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether or not there is a successor for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0201] When the management flowchart selection means 150 determines based on the successor existence information received by the management flowchart determination information receiving means 170 that the company of the manager who has decided to retire has no successor, it advances the processing to step S53, and when it determines that the company of the manager who has decided to retire has a successor, it advances the processing to step S55.

[0202] As an example of information on the existence of a successor, a manager who decides to retire can be given the option information of "I have a successor" or "I do not have a successor," and the management flowchart judgment information receiving means 170 can receive the response information obtained from the option information, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not there is a successor.

[0203] [Step S53] The decision support device 100 judges whether the business can be sold for the desired price through M&A or business transfer and asset disposal. Specifically, the management flowchart judgment information receiving means 170 receives business sale information regarding whether the business can be sold for the desired price through M&A or business transfer and asset disposal, which is input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 judges whether the business can be sold for the desired price through M&A or business transfer and asset disposal based on the business sale information received by the management flowchart judgment information receiving means 170.

[0204] If the management flowchart selection means 150 determines, based on the business sale information received by the management flowchart judgment information receiving means 170, that the business can be sold for the desired price through M&A or business transfer and asset disposal, the processing proceeds to step S54, and if it determines that the business cannot be sold for the desired price through M&A or business transfer and asset disposal, the processing proceeds to step S71.

[0205] As an example of business sale information, when a manager deciding to retire is calculated using, for example, asset valuation software, option information such as "Can be sold through M&A or business transfer for more than the desired amount within the desired period (according to life planning)" or "Cannot be sold through M&A or business transfer for more than the desired amount within the desired period (according to life planning)" is given, and the answer information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether it is possible to sell for the desired amount through M&A or business transfer and asset disposal. The decision support device 100 can also be equipped with an asset valuation calculation function.

[0206] [Step S54] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "M&A (corporate / individual) or business transfer / asset disposal and liquidation / business closure," which is the decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0207] [Step S55] The decision support device 100 outputs and displays an instruction to calculate the amount of funds required. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to calculate the amount of funds required to hand over the company to a successor, and the instruction to calculate the amount of funds required is displayed on the information display means 300.

[0208] [Step S56] The decision support device 100 determines whether the successor or the company has the funds to inherit. Specifically, the management flowchart determination information receiving means 170 receives the funds to inherit information on whether the successor or the company has the funds to inherit, which information is input by the manager who has decided to retire via the information input means 200 in response to an instruction in step S55, and the management flowchart selection means 150 determines whether the successor or the company has the funds to inherit, based on the funds to inherit information received by the management flowchart determination information receiving means 170.

[0209] When the management flowchart selection means 150 determines based on the inheritance fund information received by the management flowchart judgment information receiving means 170 that the successor or the company does not have inheritance funds, the processing proceeds to step S57, and when it determines that the successor or the company has inheritance funds, the processing proceeds to step S58.

[0210] As examples of succession fund information, a manager who decides to retire can be given the following options: "There is a reserve for stock purchase funds and retirement benefits," "There is no reserve for stock purchase funds and retirement benefits," "Perform a simple calculation," and "If you own real estate or stocks, please have a tax accountant calculate it." The response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the successor or company has the succession funds.

[0211] If a manager deciding to retire does not know the succession funds or stock prices, the device can guide the user to use stock price calculation software or simple asset software, or introduce or display retirement benefit calculation formulas and tax accountants, etc. The decision support device 100 can also be equipped with a function for calculating stock purchase funds and retirement benefit reserves.

[0212] [Step S57] The decision support device 100 outputs and displays instructions to raise the funds necessary for the succession funds. Specifically, the management flowchart selection means 150 outputs instructions to the manager who has decided to retire to raise the funds necessary for the succession funds, and the instructions to raise the funds necessary for the succession funds are displayed on the information display means 300. The manager who has decided to retire follows the instructions and completes the fundraising, thereby proceeding to the next step.

[0213] [Step S58] The decision support device 100 determines whether the succession should be made to a family member or a non-family member. Specifically, the management flowchart determination information receiving means 170 receives successor information, which indicates whether the company successor should be a family member or a non-family member, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether the succession should be made to a family member or a non-family member based on the successor information received by the management flowchart determination information receiving means 170.

[0214] When the management flowchart selection means 150 determines based on the successor information received by the management flowchart determination information receiving means 170 that the business will be succeeded by a relative, the processing proceeds to step S59, and when it determines that the business will be succeeded by a non-relative, the processing proceeds to step S60.

[0215] As an example of successor information, a manager who decides to retire is given the option information of "succession within the family" or "succession outside the family", and the response information obtained from this option information is received by the management flowchart decision information receiving means 170, and based on the response information received by the management flowchart decision information receiving means 170, a decision can be made as to whether the succession should be made to a family member or a non-family member.

[0216] [Step S59] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0217] [Step S60] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "non-family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0218] [Step S61] The decision support device 100 judges whether the company has excess assets. Specifically, the management flowchart judgment information receiving means 170 receives excess assets information on whether the company has excess assets, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company is in an excess assets state, where assets are greater than liabilities, or in an excess liabilities state, based on the excess assets information received by the management flowchart judgment information receiving means 170.

[0219] If the management flowchart selection means 150 determines that the company has excess assets based on the asset information received by the management flowchart judgment information receiving means 170, the process proceeds to step S62, and if it determines that the company does not have excess assets, the process proceeds to step S67.

[0220] As an example of excess assets information, a manager deciding to retire can be given the option information of "net assets are positive" or "net assets are not positive", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the company has excess assets or not.

[0221] [Step S62] The decision support device 100 determines whether or not there is a successor. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, indicating whether or not there is a successor, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether or not there is a successor for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0222] If the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart determination information receiving means 170, that the company of the manager deciding to retire has a successor, the process proceeds to step S63, and if it determines that the company of the manager deciding to retire does not have a successor, the process proceeds to step S67. Note that it is advisable to determine the successor based on whether the manager can repay interest-bearing debts.

[0223] As an example of information on the existence of a successor, a manager who decides to retire can be given the option information of "I have a successor" or "I do not have a successor," and the management flowchart judgment information receiving means 170 can receive the response information obtained from the option information, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not there is a successor.

[0224] [Step S63] The decision support device 100 outputs and displays an instruction to formulate a restructuring plan. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to formulate a plan to restructure the company, and the instruction to formulate a plan to restructure the company is displayed on the information display means 300.

[0225] [Step S64] The decision support device 100 judges whether the company is likely to be rebuilt within the desired period of time. Specifically, the management flowchart judgment information receiving means 170 receives the restructuring plan information indicating whether the company can be rebuilt according to the restructuring plan formulated by the manager deciding to retire, which is input by the manager deciding to retire via the information input means 200 in response to the instruction in step S63, and the management flowchart selection means 150 judges whether the company is likely to be rebuilt within the desired period of time based on the restructuring plan information received by the management flowchart judgment information receiving means 170.

[0226] If the management flowchart selection means 150 determines based on the reconstruction plan information received by the management flowchart judgment information receiving means 170 that the company is likely to be reconstructed within the desired period, the processing proceeds to step S65, and if it determines that the company is unlikely to be reconstructed within the desired period, the processing proceeds to step S67.

[0227] As an example of reconstruction plan information, for example, a manager who has decided to retire may be given option information such as "Can be reconstructed within the desired period" or "Cannot be reconstructed within the desired period" based on the formula "cash and deposits / (operating profit + depreciation expenses + principal amount of loans to be repaid annually)", and the answer information obtained from this option information may be received by the management flowchart judgment information receiving means 170, and a judgment may be made as to whether the company is likely to be reconstructed within the desired period based on the answer information received by the management flowchart judgment information receiving means 170. Furthermore, option information "Have an expert do the calculations" may be given, and inquiry information for a consultant expert may be provided.

[0228] [Step S65] The decision support device 100 outputs and displays an instruction to restructure the business together with a successor. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to restructure the business together with a successor based on the restructuring plan formulated in step S63, and the information display means 300 displays the instruction to restructure the business together with a successor.

[0229] [Step S66] The decision support device 100 judges whether the business restructuring has been successful together with the successor. Specifically, in response to an instruction in step S65, the business restructuring information on whether the business restructuring has been successful or not, input by the manager who has decided to retire via the information input means 200, is received by the business flowchart judgment information receiving means 170, and the business flowchart selection means 150 judges whether the business restructuring has been successful or not based on the business restructuring information received by the business flowchart judgment information receiving means 170.

[0230] If the management flowchart selection means 150 determines that the management restructuring has been successful based on the management restructuring information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S56, and if it determines that the management restructuring has not been successful, the processing proceeds to step S67.

[0231] As an example of business restructuring information, a manager who decides to retire is given the option information of "restructuring was successful" or "restructuring not successful afterwards," and the response information obtained from the option information is received by the business flow chart judgment information receiving means 170, and based on the response information received by the business flow chart judgment information receiving means 170, it can be determined together with the successor whether business restructuring was successful.

[0232] [Step S67] The decision support device 100 judges whether the company's debts can be fully repaid. Specifically, the management flowchart judgment information receiving means 170 receives debt repayment information on whether the company's debts can be fully repaid, which is input by the manager who decides to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's debts can be fully repaid based on the debt repayment information received by the management flowchart judgment information receiving means 170.

[0233] When the management flowchart selection means 150 judges based on the debt information received by the management flowchart judgment information receiving means 170 that the company's debts can be fully repaid, the process proceeds to step S68, and when it judges that the company's debts cannot be fully repaid, the process proceeds to step S72.

[0234] As an example of debt information, a manager who decides to retire can be given the option information of "interest-bearing debts and purchase payables can be repaid" or "interest-bearing debts and purchase payables cannot be repaid," and the management flowchart judgment information receiving means 170 receives the answer information obtained from the option information, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether the company's debts can be repaid in full.

[0235] [Step S68] The decision support device 100 judges whether the desired amount can be prepared as a retirement benefit or living expenses. Specifically, the management flowchart judgment information receiving means 170 receives retirement benefit information regarding whether the desired amount can be prepared as a retirement benefit or living expenses, which is input by the manager deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the desired amount can be prepared as a retirement benefit or living expenses based on the retirement benefit information received by the management flowchart judgment information receiving means 170.

[0236] When the management flowchart selection means 150 determines based on the retirement allowance information received by the management flowchart judgment information receiving means 170 that the desired amount can be prepared as retirement allowance or living expenses, the processing proceeds to step S69, and when it determines that the desired amount cannot be prepared as retirement allowance or living expenses, the processing proceeds to step S71.

[0237] As an example of retirement allowance information, a manager who has decided to retire can be given the option information of "retirement allowance or living expenses can be provided" or "retirement allowance or living expenses cannot be provided" based on the shortfall in the life plan calculated by the life plan calculation means 140, and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the desired amount can be provided as retirement allowance or living expenses.

[0238] [Step S69] The decision support device 100 judges whether or not the company's closing down funds can be prepared. Specifically, the management flowchart judgment information receiving means 170 receives the business closing down funds information on whether or not the company's closing down funds can be prepared, which is input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 judges whether or not the company's closing down funds can be prepared based on the business closing down funds information received by the management flowchart judgment information receiving means 170.

[0239] When the management flowchart selection means 150 judges based on the business closure fund information received by the business flowchart judgment information receiving means 170 that the company can prepare the business closure fund, the processing proceeds to step S70, and when it judges that the company cannot repay all of its debts, the processing proceeds to step S71.

[0240] As an example of business closure fund information, a manager who decides to retire is given the option information of "there is business closure fund (asset disposal cost + employee salaries and retirement benefits)" or "there is no business closure fund (asset disposal cost + employee salaries and retirement benefits)", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not the company can prepare the business closure fund.

[0241] [Step S70] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "closure / liquidation," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging legal liquidation.

[0242] [Step S71] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "continue working while earning income while downsizing," which is a decision process on what to do with the company in preparation for the manager's retirement, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging the creation of a downsizing plan.

[0243] [Step S72] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "consider immediate bankruptcy (including legal reorganization)", which is a decision process on what to do with the company as the manager approaches retirement, and the decision process is displayed on the information display means 300. It is also possible to output and display advice information to the effect that "there is money left to go out of business (purchase debts + employee salaries and retirement benefits)."

[0244] Figure 10 is a flowchart showing management flowchart C (a management flowchart for those under 68 years old with a positive life plan), which is an example of a management flowchart selected by the decision support device, and shows the process from accepting and judging the financial situation of the company run by the manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. The process shown in Figure 10 will be explained below according to the step numbers.

[0245] [Step S81] The decision support device 100 judges whether the company's performance is good or not. Specifically, the management flowchart judgment information receiving means 170 receives financial analysis information on whether the company's performance is good or not, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's cash flow is in the black, not in the black, or breaks even, based on the financial analysis information received by the management flowchart judgment information receiving means 170.

[0246] When the management flowchart selection means 150 determines, based on the financial analysis information received by the management flowchart judgment information receiving means 170, that the business performance of the company of the manager who is deciding to retire is in the black, the processing proceeds to step S82, and when it determines that the business performance of the company of the manager who is deciding to retire is not in the black or is even, the processing proceeds to step S91.

[0247] The management flowchart selection means 150 not only judges the company's performance based on the financial analysis information received by the management flowchart judgment information receiving means 170, but also receives financial analysis information from the manager who is deciding to retire by providing the manager with several pieces of option information, and the management flowchart judgment information receiving means 170 receives the response information obtained from the option information, and judges the company's performance based on the response information received by the management flowchart judgment information receiving means 170.

[0248] Examples of option information include "raising funds from someone (either a financial institution or an individual) to make monthly payments," "having had payment due dates postponed," "drawing down on cash and deposits," and "selling assets (stocks, life insurance, land, etc.) to make monthly payments." If any of the options apply, the management flowchart selection means 150 determines that the performance of the company of the manager deciding to retire is not in the black or is even, and the process proceeds to step S91.

[0249] Furthermore, by providing the option information "I don't really understand, so I'd like to calculate it," it is possible to output and display the formula "Current profit (after tax) + depreciation - interest-bearing debt repayment amount for one year." It is also possible to provide the option information "I want a proper calculation, so I'll ask a consultant expert" and provide inquiry information for a consultant expert.

[0250] [Step S82] The decision support device 100 outputs and displays an instruction to encourage the development of a successor or external recruitment. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to develop a successor or external recruitment, and the instruction to encourage the development of a successor or external recruitment is displayed on the information display means 300.

[0251] [Step S83] The decision support device 100 determines whether a successor is available or whether a search for a successor would find one within two years.

[0252] Specifically, the management flowchart determination information receiving means 170 receives information on whether a successor is available, input by a manager who has decided to retire via the information input means 200, or whether a successor will be found within two years if a search is made, and the management flowchart selection means 150 determines whether a successor is available for the company based on the information on whether a successor is available received by the management flowchart determination information receiving means 170.

[0253] When the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart judgment information receiving means 170, that the company of the manager who has decided to retire does not have a successor or that a successor will not be found within two years even if a search for one is made, the processing proceeds to step S84, and when it determines that the company of the manager who has decided to retire has a successor or that a successor will be found within two years if a search for one is made, the processing proceeds to step S85.

[0254] As an example of information on the existence of a successor, a manager who decides to retire is given the option information of "I have a successor, or if I look for a successor I will find one within two years" or "I do not have a successor, or even if I look for a successor I will not find one within two years", and the response information obtained from this option information is received by the management flowchart judgment information receiving means 170, and it can be determined whether or not a successor is available based on the response information received by the management flowchart judgment information receiving means 170.

[0255] [Step S84] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "M&A (corporate / individual) or business transfer / asset disposal and liquidation / business closure," which is the decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0256] [Step S85] The decision support device 100 outputs and displays an instruction to calculate the amount of funds required. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to calculate the amount of funds required to hand over the company to a successor, and the instruction to calculate the amount of funds required is displayed on the information display means 300.

[0257] [Step S86] The decision support device 100 determines whether the successor or the company has the funds to inherit. Specifically, the management flowchart determination information receiving means 170 receives the funds to inherit information on whether the successor or the company has the funds to inherit, which information is input by the manager who has decided to retire via the information input means 200 in response to an instruction in step S85, and the management flowchart selection means 150 determines whether the successor or the company has the funds to inherit, based on the funds to inherit information received by the management flowchart determination information receiving means 170.

[0258] When the management flowchart selection means 150 determines based on the inheritance fund information received by the management flowchart judgment information receiving means 170 that the successor or the company does not have inheritance funds, the processing proceeds to step S87, and when it determines that the successor or the company has inheritance funds, the processing proceeds to step S88.

[0259] As examples of succession fund information, a manager who decides to retire can be given the following options: "There is a reserve for stock purchase funds and retirement benefits," "There is no reserve for stock purchase funds and retirement benefits," "Perform a simple calculation," and "If you own real estate or stocks, please have a tax accountant calculate it." The response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the successor or company has the succession funds.

[0260] If a manager deciding to retire does not know the succession funds or stock prices, the device can guide the user to use stock price calculation software or simple asset software, or introduce or display retirement benefit calculation formulas and tax accountants, etc. The decision support device 100 can also be equipped with a function for calculating stock purchase funds and retirement benefit reserves.

[0261] [Step S87] The decision support device 100 outputs and displays instructions to raise the funds necessary for the succession funds. Specifically, the management flowchart selection means 150 outputs instructions to the manager who has decided to retire to raise the funds necessary for the succession funds, and the instructions to raise the funds necessary for the succession funds are displayed on the information display means 300. The manager who has decided to retire follows the instructions and completes the fundraising, thereby proceeding to the next step.

[0262] [Step S88] The decision support device 100 determines whether the succession should be made to a family member or a non-family member. Specifically, the management flowchart determination information receiving means 170 receives successor information, which indicates whether the company successor should be a family member or a non-family member, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether the succession should be made to a family member or a non-family member based on the successor information received by the management flowchart determination information receiving means 170.

[0263] When the management flowchart selection means 150 determines based on the successor information received by the management flowchart determination information receiving means 170 that the business will be succeeded by a relative, the processing proceeds to step S89, and when it determines that the business will be succeeded by a non-relative, the processing proceeds to step S90.

[0264] As an example of successor information, a manager who decides to retire is given the option information of "succession within the family" or "succession outside the family", and the response information obtained from this option information is received by the management flowchart decision information receiving means 170, and based on the response information received by the management flowchart decision information receiving means 170, a decision can be made as to whether the succession should be made to a family member or a non-family member.

[0265] [Step S89] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0266] [Step S90] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "non-family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0267] [Step S91] The decision support device 100 judges whether the company has excess assets. Specifically, the management flowchart judgment information receiving means 170 receives excess assets information on whether the company has excess assets, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company is in an excess assets state, where assets are greater than liabilities, or in an excess liabilities state, based on the excess assets information received by the management flowchart judgment information receiving means 170.

[0268] If the management flowchart selection means 150 determines that the company has excess assets based on the asset information received by the management flowchart judgment information receiving means 170, the process proceeds to step S92, and if it determines that the company does not have excess assets, the process proceeds to step S98.

[0269] As an example of excess assets information, a manager deciding to retire can be given the option information of "net assets are positive" or "net assets are not positive", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the company has excess assets or not.

[0270] [Step S92] The decision support device 100 outputs and displays an instruction to encourage the development of a successor or external recruitment. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to develop a successor or external recruitment, and the instruction to encourage the development of a successor or external recruitment is displayed on the information display means 300.

[0271] [Step S93] The decision support device 100 determines whether a successor is available or whether a search for a successor would find one within two years.

[0272] Specifically, the management flowchart determination information receiving means 170 receives information on whether a successor is available, input by a manager who has decided to retire via the information input means 200, or whether a successor will be found within two years if a search is made, and the management flowchart selection means 150 determines whether a successor is available for the company based on the information on whether a successor is available received by the management flowchart determination information receiving means 170.

[0273] When the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart judgment information receiving means 170, that the company of the manager who has decided to retire does not have a successor or that a successor will not be found within two years even if a search for one is made, the processing proceeds to step S98, and when it determines that the company of the manager who has decided to retire has a successor or that a successor will be found within two years if a search for one is made, the processing proceeds to step S94.

[0274] As an example of information on the existence of a successor, a manager who decides to retire is given the option information of "I have a successor, or if I look for a successor I will find one within two years" or "I do not have a successor, or even if I look for a successor I will not find one within two years", and the response information obtained from this option information is received by the management flowchart judgment information receiving means 170, and it can be determined whether or not a successor is available based on the response information received by the management flowchart judgment information receiving means 170.

[0275] [Step S94] The decision support device 100 outputs and displays an instruction to formulate a restructuring plan. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to formulate a plan to restructure the company, and the instruction to formulate a plan to restructure the company is displayed on the information display means 300.

[0276] [Step S95] The decision support device 100 judges whether the company is likely to be rebuilt within the desired period of time. Specifically, the management flowchart judgment information receiving means 170 receives the restructuring plan information indicating whether the company can be rebuilt according to the restructuring plan formulated by the manager deciding to retire, which is input by the manager deciding to retire via the information input means 200 in response to the instruction in step S94, and the management flowchart selection means 150 judges whether the company is likely to be rebuilt within the desired period of time based on the restructuring plan information received by the management flowchart judgment information receiving means 170.

[0277] If the management flowchart selection means 150 determines based on the reconstruction plan information received by the management flowchart judgment information receiving means 170 that the company is likely to be reconstructed within the desired period, the processing proceeds to step S96, and if it determines that the company is unlikely to be reconstructed within the desired period, the processing proceeds to step S98.

[0278] As an example of reconstruction plan information, for example, a manager who has decided to retire may be given option information such as "Can be reconstructed within the desired period" or "Cannot be reconstructed within the desired period" based on the formula "cash and deposits / (operating profit + depreciation expenses + principal amount of loans to be repaid annually)", and the answer information obtained from this option information may be received by the management flowchart judgment information receiving means 170, and a judgment may be made as to whether the company is likely to be reconstructed within the desired period based on the answer information received by the management flowchart judgment information receiving means 170. Furthermore, option information "Have an expert do the calculations" may be given, and inquiry information for a consultant expert may be provided.

[0279] [Step S96] The decision support device 100 outputs and displays an instruction to restructure the business together with a successor. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to restructure the business together with a successor based on the restructuring plan formulated in step S94, and the information display means 300 displays an instruction to restructure the business together with a successor.

[0280] [Step S97] The decision support device 100 determines whether the business restructuring has been successful together with the successor. Specifically, in response to an instruction in step S96, the business restructuring information on whether the business restructuring has been successful or not, input by the manager who has decided to retire via the information input means 200, is received by the business flowchart determination information receiving means 170, and the business flowchart selection means 150 determines whether the business restructuring has been successful or not based on the business restructuring information received by the business flowchart determination information receiving means 170.

[0281] If the management flowchart selection means 150 determines that the management restructuring has been successful based on the management restructuring information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S86, and if it determines that the management restructuring has not been successful, the processing proceeds to step S98.

[0282] As an example of business restructuring information, a manager who decides to retire is given the option information of "restructuring was successful" or "restructuring not successful afterwards," and the response information obtained from the option information is received by the business flow chart judgment information receiving means 170, and based on the response information received by the business flow chart judgment information receiving means 170, it can be determined together with the successor whether business restructuring was successful.

[0283] [Step S98] The decision support device 100 judges whether the company's debts can be fully repaid. Specifically, the management flowchart judgment information receiving means 170 receives debt repayment information on whether the company's debts can be fully repaid, which is input by the manager who decides to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's debts can be fully repaid based on the debt repayment information received by the management flowchart judgment information receiving means 170.

[0284] When the management flowchart selection means 150 judges based on the debt information received by the management flowchart judgment information receiving means 170 that the company's debts can be paid off in full, it advances the processing to step S99, and when it judges that the company's debts cannot be paid off in full, it advances the processing to step S102.

[0285] As an example of debt information, a manager who decides to retire can be given the option information of "interest-bearing debts and purchase payables can be repaid" or "interest-bearing debts and purchase payables cannot be repaid," and the management flowchart judgment information receiving means 170 receives the answer information obtained from the option information, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether the company's debts can be repaid in full.

[0286] [Step S99] The decision support device 100 determines whether or not funds are available to close the company. Specifically, the management flowchart determination information receiving means 170 receives business closure fund information on whether or not the manager who has decided to retire can prepare the funds for closing down the company, which information is input via the information input means 200, and the management flowchart selection means 150 determines whether or not the manager can prepare the funds for closing down the company based on the business closure fund information received by the management flowchart determination information receiving means 170.

[0287] When the management flowchart selection means 150 judges based on the business closure fund information received by the business flowchart judgment information receiving means 170 that the company can prepare the business closure fund, the processing proceeds to step S100, and when it judges that the company cannot repay all of its debts, the processing proceeds to step S101.

[0288] As an example of business closure fund information, a manager who decides to retire is given the option information of "there is business closure fund (asset disposal cost + employee salaries and retirement benefits)" or "there is no business closure fund (asset disposal cost + employee salaries and retirement benefits)", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not the company can prepare the business closure fund.

[0289] [Step S100] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "closure / liquidation," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging legal liquidation.

[0290] [Step S101] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "continue working while earning income while downsizing," which is a decision process on what to do with the company in preparation for the manager's retirement, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging the creation of a downsizing plan.

[0291] [Step S102] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "consider immediate bankruptcy (including legal reorganization)", which is a decision process on what to do with the company as the manager approaches retirement, and the decision process is displayed on the information display means 300. It is also possible to output and display advisory information to the effect that "there is money left to close the business (purchase debts + employee salaries and retirement benefits)."

[0292] Figure 11 is a flowchart showing the process of management flowchart B (a management flowchart for those under 68 years old and with a negative life plan), which is an example of a management flowchart selected by the decision support device, from the process of accepting and judging the financial situation of the company run by the manager who has decided to retire, to the final process of the management flowchart, which is the decision process of what to do with the company as the manager retires. The process shown in Figure 11 will be explained below according to the step numbers.

[0293] [Step S111] The decision support device 100 judges whether the company's performance is good or not. Specifically, the management flowchart judgment information receiving means 170 receives financial analysis information on whether the company's performance is good or not, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's cash flow is in the black, not in the black, or breaks even, based on the financial analysis information received by the management flowchart judgment information receiving means 170.

[0294] When the management flowchart selection means 150 determines, based on the financial analysis information received by the management flowchart judgment information receiving means 170, that the business performance of the company of the manager who is deciding to retire is in the black, the processing proceeds to step S112, and when it determines that the business performance of the company of the manager who is deciding to retire is not in the black or is zero, the processing proceeds to step S121.

[0295] The management flowchart selection means 150 not only judges the company's performance based on the financial analysis information received by the management flowchart judgment information receiving means 170, but also receives financial analysis information from the manager who is deciding to retire by providing the manager with several pieces of option information, and the management flowchart judgment information receiving means 170 receives the response information obtained from the option information, and judges the company's performance based on the response information received by the management flowchart judgment information receiving means 170.

[0296] Examples of option information include "raising funds from someone (either a financial institution or an individual) to make monthly payments," "having had payment due dates postponed," "drawing down on cash and deposits," and "selling assets (stocks, life insurance, land, etc.) to make monthly payments." If any of the options apply, the management flowchart selection means 150 determines that the performance of the company of the manager deciding to retire is not in the black or is even, and the process proceeds to step S121.

[0297] Furthermore, by providing the option information "I don't really understand, so I'd like to calculate it," it is possible to output and display the formula "Current profit (after tax) + depreciation - interest-bearing debt repayment amount for one year." It is also possible to provide the option information "I want a proper calculation, so I'll ask a consultant expert" and provide inquiry information for a consultant expert.

[0298] [Step S112] The decision support device 100 determines whether a successor is available or whether a successor can be found within two years if a search is made. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, input by the manager who has decided to retire via the information input means 200, indicating whether a successor is available or whether a successor can be found within two years if a search is made, and the management flowchart selection means 150 determines whether a successor is available for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0299] When the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart judgment information receiving means 170, that the company of the manager who has decided to retire does not have a successor or that a successor will not be found within two years even if a search for one is made, the processing proceeds to step S113, and when it determines that the company of the manager who has decided to retire has a successor or that a successor will be found within two years if a search for one is made, the processing proceeds to step S115.

[0300] As an example of information on the existence of a successor, a manager who decides to retire is given the option information of "I have a successor, or if I look for a successor I will find one within two years" or "I do not have a successor, or even if I look for a successor I will not find one within two years", and the response information obtained from this option information is received by the management flowchart judgment information receiving means 170, and it can be determined whether or not a successor is available based on the response information received by the management flowchart judgment information receiving means 170.

[0301] [Step S113] The decision support device 100 judges whether the business can be sold for the desired price through M&A or business transfer and asset disposal. Specifically, the management flowchart judgment information receiving means 170 receives business sale information regarding whether the business can be sold for the desired price through M&A or business transfer and asset disposal, which is input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 judges whether the business can be sold for the desired price through M&A or business transfer and asset disposal based on the business sale information received by the management flowchart judgment information receiving means 170.

[0302] If the management flowchart selection means 150 determines, based on the business sale information received by the management flowchart judgment information receiving means 170, that the business can be sold for the desired price through M&A or business transfer and asset disposal, the processing proceeds to step S114, and if it determines that the business cannot be sold for the desired price through M&A or business transfer and asset disposal, the processing proceeds to step S131.

[0303] As an example of business sale information, when a manager deciding to retire is calculated using, for example, asset valuation software, option information such as "Can be sold through M&A or business transfer for more than the desired amount within the desired period (according to life planning)" or "Cannot be sold through M&A or business transfer for more than the desired amount within the desired period (according to life planning)" is given, and the answer information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether it is possible to sell for the desired amount through M&A or business transfer and asset disposal. The decision support device 100 can also be equipped with an asset valuation calculation function.

[0304] [Step S114] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "M&A (corporate / individual) or business transfer / asset disposal and liquidation / business closure," which is the decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0305] [Step S115] The decision support device 100 outputs and displays an instruction to calculate the amount of funds required. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to calculate the amount of funds required to hand over the company to a successor, and the instruction to calculate the amount of funds required is displayed on the information display means 300.

[0306] [Step S116] The decision support device 100 determines whether the successor or the company has the funds to inherit. Specifically, the management flowchart determination information receiving means 170 receives the funds to inherit information on whether the successor or the company has the funds to inherit, which information is input by the manager who has decided to retire via the information input means 200 in response to an instruction in step S115, and the management flowchart selection means 150 determines whether the successor or the company has the funds to inherit, based on the funds to inherit information received by the management flowchart determination information receiving means 170.

[0307] If the management flowchart selection means 150 determines based on the inheritance fund information received by the management flowchart judgment information receiving means 170 that the successor or the company does not have inheritance funds, the processing proceeds to step S117, and if it determines that the successor or the company has inheritance funds, the processing proceeds to step S118.

[0308] As examples of succession fund information, a manager who decides to retire can be given the following options: "There is a reserve for stock purchase funds and retirement benefits," "There is no reserve for stock purchase funds and retirement benefits," "Perform a simple calculation," and "If you own real estate or stocks, please have a tax accountant calculate it." The response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the successor or company has the succession funds.

[0309] If a manager deciding to retire does not know the succession funds or stock prices, the device can guide the user to use stock price calculation software or simple asset software, or introduce or display retirement benefit calculation formulas and tax accountants, etc. The decision support device 100 can also be equipped with a function for calculating stock purchase funds and retirement benefit reserves.

[0310] [Step S117] The decision support device 100 displays an instruction to raise the funds necessary for the succession funds. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to raise the funds necessary for the succession funds, and the instruction to raise the funds necessary for the succession funds is displayed on the information display means 300. The manager who has decided to retire follows the instruction and completes the fund raising, thereby proceeding to the next step.

[0311] [Step S118] The decision support device 100 determines whether the succession should be made to a family member or a non-family member. Specifically, the management flowchart determination information receiving means 170 receives successor information, which indicates whether the company successor should be a family member or a non-family member, input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 determines whether the succession should be made to a family member or a non-family member based on the successor information received by the management flowchart determination information receiving means 170.

[0312] If the management flowchart selection means 150 determines based on the successor information received by the management flowchart determination information receiving means 170 that the business will be succeeded by a relative, the processing proceeds to step S119, and if it determines that the business will be succeeded by a non-relative, the processing proceeds to step S120.

[0313] As an example of successor information, a manager who decides to retire is given the option information of "succession within the family" or "succession outside the family", and the response information obtained from this option information is received by the management flowchart decision information receiving means 170, and based on the response information received by the management flowchart decision information receiving means 170, a decision can be made as to whether the succession should be made to a family member or a non-family member.

[0314] [Step S119] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0315] [Step S120] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "non-family succession," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300.

[0316] [Step S121] The decision support device 100 judges whether the company has excess assets. Specifically, the management flowchart judgment information receiving means 170 receives excess assets information on whether the company has excess assets, which is input by the manager who is deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company is in an excess assets state, where assets are greater than liabilities, or in an excess liabilities state, based on the excess assets information received by the management flowchart judgment information receiving means 170.

[0317] If the management flowchart selection means 150 determines that the company has excess assets based on the asset information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S122, and if it determines that the company does not have excess assets, the processing proceeds to step S127.

[0318] As an example of excess assets information, a manager deciding to retire can be given the option information of "net assets are positive" or "net assets are not positive", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether the company has excess assets or not.

[0319] [Step S122] The decision support device 100 determines whether a successor is available or whether a successor can be found within two years if a search is made. Specifically, the management flowchart determination information receiving means 170 receives successor existence information, input by the manager who has decided to retire via the information input means 200, indicating whether a successor is available or whether a successor can be found within two years if a search is made, and the management flowchart selection means 150 determines whether a successor is available for the company based on the successor existence information received by the management flowchart determination information receiving means 170.

[0320] When the management flowchart selection means 150 determines, based on the successor existence information received by the management flowchart judgment information receiving means 170, that the company of the manager who has decided to retire does not have a successor or that a successor will not be found within two years even if a search for one is made, the processing proceeds to step S127, and when it determines that the company of the manager who has decided to retire has a successor or that a successor will be found within two years if a search for one is made, the processing proceeds to step S123.

[0321] As an example of information on the existence of a successor, a manager who decides to retire is given the option information of "I have a successor, or if I look for a successor I will find one within two years" or "I do not have a successor, or even if I look for a successor I will not find one within two years", and the response information obtained from this option information is received by the management flowchart judgment information receiving means 170, and it can be determined whether or not a successor is available based on the response information received by the management flowchart judgment information receiving means 170.

[0322] [Step S123] The decision support device 100 outputs and displays an instruction to formulate a restructuring plan. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to formulate a plan to restructure the company, and the instruction to formulate a plan to restructure the company is displayed on the information display means 300.

[0323] [Step S124] The decision support device 100 judges whether the company is likely to be rebuilt within the desired period of time. Specifically, the management flowchart judgment information receiving means 170 receives the restructuring plan information indicating whether the company can be rebuilt according to the restructuring plan formulated by the manager deciding to retire, which is input by the manager deciding to retire via the information input means 200 in response to the instruction in step S123, and the management flowchart selection means 150 judges whether the company is likely to be rebuilt within the desired period of time based on the restructuring plan information received by the management flowchart judgment information receiving means 170.

[0324] If the management flowchart selection means 150 determines, based on the reconstruction plan information received by the management flowchart judgment information receiving means 170, that the company is likely to be reconstructed within the desired period, the processing proceeds to step S125; if it determines that the company is unlikely to be reconstructed within the desired period, the processing proceeds to step S127.

[0325] As an example of reconstruction plan information, for example, a manager who has decided to retire may be given option information such as "Can be reconstructed within the desired period" or "Cannot be reconstructed within the desired period" based on the formula "cash and deposits / (operating profit + depreciation expenses + principal amount of loans to be repaid annually)", and the answer information obtained from this option information may be received by the management flowchart judgment information receiving means 170, and a judgment may be made as to whether the company is likely to be reconstructed within the desired period based on the answer information received by the management flowchart judgment information receiving means 170. Furthermore, option information "Have an expert do the calculations" may be given, and inquiry information for a consultant expert may be provided.

[0326] [Step S125] The decision support device 100 outputs and displays an instruction to restructure the business together with a successor. Specifically, the management flowchart selection means 150 outputs an instruction to the manager who has decided to retire to restructure the business together with a successor based on the restructuring plan formulated in step S123, and the information display means 300 displays an instruction to restructure the business together with a successor.

[0327] [Step S126] The decision support device 100 judges whether the business restructuring has been successful together with the successor. Specifically, in response to an instruction in step S125, the business restructuring information on whether the business restructuring has been successful or not, input by the manager who has decided to retire via the information input means 200, is received by the business flowchart judgment information receiving means 170, and the business flowchart selection means 150 judges whether the business restructuring has been successful or not based on the business restructuring information received by the business flowchart judgment information receiving means 170.

[0328] If the management flowchart selection means 150 determines that the management restructuring has been successful based on the management restructuring information received by the management flowchart judgment information receiving means 170, the processing proceeds to step S116, and if it determines that the management restructuring has not been successful, the processing proceeds to step S127.

[0329] As an example of business restructuring information, a manager who decides to retire is given the option information of "restructuring was successful" or "restructuring not successful afterwards," and the response information obtained from the option information is received by the business flow chart judgment information receiving means 170, and based on the response information received by the business flow chart judgment information receiving means 170, it can be determined together with the successor whether business restructuring was successful.

[0330] [Step S127] The decision support device 100 judges whether the company's debts can be fully repaid. Specifically, the management flowchart judgment information receiving means 170 receives debt repayment information on whether the company's debts can be fully repaid, which is input by the manager who decides to retire via the information input means 200, and the management flowchart selection means 150 judges whether the company's debts can be fully repaid based on the debt repayment information received by the management flowchart judgment information receiving means 170.

[0331] When the management flowchart selection means 150 judges based on the debt information received by the management flowchart judgment information receiving means 170 that the company's debts can be fully repaid, the process proceeds to step S128, and when it judges that the company's debts cannot be fully repaid, the process proceeds to step S132.

[0332] As an example of debt information, a manager who decides to retire can be given the option information of "interest-bearing debts and purchase payables can be repaid" or "interest-bearing debts and purchase payables cannot be repaid," and the management flowchart judgment information receiving means 170 receives the answer information obtained from the option information, and based on the answer information received by the management flowchart judgment information receiving means 170, it can be determined whether the company's debts can be repaid in full.

[0333] [Step S128] The decision support device 100 judges whether the desired amount can be prepared as a retirement benefit or living expenses. Specifically, the management flowchart judgment information receiving means 170 receives retirement benefit information regarding whether the desired amount can be prepared as a retirement benefit or living expenses, which is input by the manager deciding to retire via the information input means 200, and the management flowchart selection means 150 judges whether the desired amount can be prepared as a retirement benefit or living expenses based on the retirement benefit information received by the management flowchart judgment information receiving means 170.

[0334] If the management flowchart selection means 150 determines that the desired amount of money can be prepared as retirement benefits or living expenses based on the retirement benefit information received by the management flowchart judgment information receiving means 170, the process proceeds to step S129, and if it determines that the company's debts cannot be fully repaid, the process proceeds to step S131.

[0335] As an example of retirement benefit information, a manager who has decided to retire is given the option information of "retirement benefit or living expenses can be prepared" or "retirement benefit or living expenses cannot be prepared" based on the shortfall in the life plan calculated by the life plan calculation means 14 take-home public pension information reception unit 0, and the response information obtained from this option information is received by the management flowchart judgment information reception means 170, and based on the response information received by the management flowchart judgment information reception means 170, it can be determined whether the desired amount can be prepared as retirement benefit or living expenses.

[0336] [Step S129] The decision support device 100 judges whether or not the company's closing down funds can be prepared. Specifically, the management flowchart judgment information receiving means 170 receives the business closing down funds information on whether or not the company's closing down funds can be prepared, which is input by the manager who has decided to retire via the information input means 200, and the management flowchart selection means 150 judges whether or not the company's closing down funds can be prepared based on the business closing down funds information received by the management flowchart judgment information receiving means 170.

[0337] When the management flowchart selection means 150 judges based on the business closure fund information received by the business flowchart judgment information receiving means 170 that the company can prepare the business closure fund, the processing proceeds to step S130, and when it judges that the company cannot repay all of its debts, the processing proceeds to step S131.

[0338] As an example of business closure fund information, a manager who decides to retire is given the option information of "there is business closure fund (asset disposal cost + employee salaries and retirement benefits)" or "there is no business closure fund (asset disposal cost + employee salaries and retirement benefits)", and the response information obtained from the option information is received by the management flowchart judgment information receiving means 170, and based on the response information received by the management flowchart judgment information receiving means 170, it can be determined whether or not the company can prepare the business closure fund.

[0339] [Step S130] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "closure / liquidation," which is a decision process on what to do with the company as the manager retires, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging legal liquidation.

[0340] [Step S131] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "continue working while earning income while downsizing," which is a decision process on what to do with the company in preparation for the manager's retirement, and the decision process is displayed on the information display means 300. It is also possible to display a message encouraging the creation of a downsizing plan.

[0341] [Step S132] The decision support device 100 outputs and displays the decision process. Specifically, the management flowchart selection means 150 outputs "consider immediate bankruptcy (including legal reorganization)", which is a decision process on what to do with the company as the manager approaches retirement, and the decision process is displayed on the information display means 300. It is also possible to output advice information to the effect that "there is money left to go out of business (purchase debts + employee salaries and retirement benefits)."

[0342] Figure 12 is a flowchart showing the process that the management flowchart selection means performs, from displaying the first detailed process of the management flowchart to outputting the decision-making process, which is the first detailed process of the management flowchart, and outputting the issues and solutions corresponding to that decision-making process. The process shown in Figure 11 will be explained below in order of step number.

[0343] [Step S141] The decision support device 100 outputs and displays the detailed processes. Specifically, the management flowchart selection means 150 outputs the first detailed process among the detailed processes included in the management flowchart stored in the information storage means 110, and the detailed process is displayed on the information display means 300.

[0344] [Step S142] The decision support device 100 judges whether or not the detailed process is a decision process. Specifically, the management flowchart selection means 150 judges whether or not the detailed process output in step S141 is a decision process.

[0345] If the management flowchart selection means 150 determines that the detailed process output in step S141 is a decision process, it proceeds to step S143, and if it determines that the detailed process output in step S141 is not a decision process, it proceeds to step S144.

[0346] [Step S143] The decision support device 100 receives the judgment information. Specifically, the judgment information corresponding to the judgment process output in step S141 is input to the decision support device 100 via the information input means 200, and the input judgment information is received by the management flowchart judgment information receiving means 170.

[0347] [Step S144]

[0348] The decision support device 100 moves the detailed process to the next one. Specifically, the management flowchart selection means 150 moves the detailed process output in step S141 to the next detailed process on the management flowchart.

[0349] [Step S145] The decision support device 100 outputs and displays the detailed processes. Specifically, the management flowchart selection means 150 outputs the detailed processes moved in step S144 from among the detailed processes included in the management flowchart stored in the information storage means 110, and the detailed processes are displayed on the information display means 300.

[0350] [Step S146] The decision support device 100 judges whether or not it is a decision process. Specifically, the management flowchart selection means 150 judges whether or not the detailed process output in step S145 is a decision process, which is the final process of the management flowchart.

[0351] If the management flowchart selection means 150 determines that the detailed process output in step S145 is a decision process, it proceeds to step S147, and if it determines that the detailed process output in step S145 is not a decision process, it proceeds to step S142.

[0352] [Step S147] The decision support device 100 outputs the issues and situations. Specifically, the management flowchart selection means 150 outputs, as an issue situation providing means, issue situation information that corresponds to the decision process output in step S145 and includes information on the issues and situations that have been stored in advance in the information storage means 110, and the information display means 300 displays the issue situation information that corresponds to the decision process.

[0353] [Step S148] The decision support device 100 accepts the issues and situations. Specifically, from the issue situation information output in step S147, issue situation information that matches the situation of the manager deciding to retire is selected, the issue situation information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue situation information is accepted by the management flowchart judgment information accepting means 170.

[0354] [Step S149] The decision support device 100 outputs a solution. Specifically, in step S148, the management flowchart selection means 150 outputs, as a solution providing means, a solution that has been stored in advance in the information storage means 110 in response to the issue status information received by the management flowchart decision information receiving means 170, and the information display means 300 displays the solution that corresponds to the selected issue status information.

[0355] 13 is a flowchart showing an example of processing from when a decision-making process is selected to when the problem, situation, and solution method are displayed. The processing shown in FIG. 13 will be explained below in order of step number.

[0356] [Step S161] The decision support device 100 outputs the intra-family succession. Specifically, the management flowchart selection means 150 outputs "intra-family succession," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays the decision process "intra-family succession."

[0357] It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0358] For example, if "Intra-family succession" is selected as the decision process for Management Flowchart A, the following comment will be displayed: "Your company is doing well, you have a successor in the family, and you have the funds for succession, so you are able to take over the business immediately. If you have any concerns, you may be concerned about the high value of your company's stock or the management skills of your successor. In the next phase, Phase 2, we will discuss value measures and supplementing the successor's management skills while making a plan for business succession to your successor. We will also discuss the procedures required for succession."

[0359] [Step S162] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0360] When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) high stock price (status) there is non-commercial real estate", the process proceeds to step S163.

[0361] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) high stock price (status) no real estate, etc.", the process proceeds to step S164.

[0362] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) stock price normal (status) no measures necessary", the process proceeds to step S165. Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) successor (status) no skills", the process proceeds to step S166.

[0363] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) successor (status) no problem", the process proceeds to step S167. Furthermore, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) successor (status) concerns remain", the process proceeds to step S168.

[0364] Furthermore, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) interest-bearing debt (status) manager's guarantee is uncertain", the process proceeds to step S169.

[0365] Also, when the management flowchart judgment information receiving means 170 judges that the problem status information is "(Problem) Family debt exists (Status) Family debt is large", the process proceeds to step S170.

[0366] [Step S163] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S162, and the information display means 300 displays the solution "(Solution) Sell real estate, change the name, become lighter."

[0367] [Step S164] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the solution "(Solution) Tax saving, business succession tax system, or inheritance tax countermeasure" is displayed on the information display means 300.

[0368] [Step S165] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the solution "(Solution) Change of Articles of Incorporation / Registration" is displayed on the information display means 300.

[0369] [Step S166] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the solution "(Solution) Insert a relief manager" is displayed on the information display means 300.

[0370] [Step S167] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the solution "(Solution) Change of Articles of Incorporation / Registration" is displayed on the information display means 300.

[0371] [Step S168] The decision support device 100 outputs the solution. Specifically, the management flowchart selection means 150 outputs the solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the solution "(Solution Method) Trust Setting" is displayed on the information display means 300.

[0372] [Step S169] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the information display means 300 displays the solution "(Solution method) Negotiate with financial institution."

[0373] [Step S170] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S162, and the information display means 300 displays the solution "(Solution) DES (Debt Equity Swap) (converting debt into equity), or inheritance tax countermeasure."

[0374] 14 is a flowchart showing an example of processing from when a decision-making process is selected to when the problem, situation, and solution method are displayed. The processing shown in FIG. 14 will be explained below in order of step number.

[0375] [Step S181] The decision support device 100 outputs non-family succession. Specifically, the management flowchart selection means 150 outputs "non-family succession," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays the decision process "non-family succession." It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0376] For example, if "Non-family succession" is selected as the decision process in Management Flowchart A, the following comment will be displayed: "Your company is doing well, you have a successor either inside or outside the company, and you have the funds ready for succession. You are therefore able to take over the business immediately. You may be concerned about the high value of your company's stock and the credibility of your successor. In the next phase, Phase 2, we will discuss stock price measures and methods for ensuring the credibility of your successor while making a plan for passing on the business to your successor. We will also discuss the procedures required at the time of succession."

[0377] [Step S182] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0378] When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) high stock price (status) there is non-commercial real estate", the process proceeds to step S183.

[0379] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) high stock price (status) no real estate, etc.", the process proceeds to step S184.

[0380] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) stock price normal (status) no measures necessary", the process proceeds to step S185. Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) successor (status) no problem", the process proceeds to step S186.

[0381] Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) successor (status) concerns remain", the process proceeds to step S187. Furthermore, when the management flowchart judgment information receiving means 170 determines that the issue status information is "(issue) interest-bearing debt (status) manager's guarantee is uncertain", the process proceeds to step S188.

[0382] Also, when the management flowchart judgment information receiving means 170 judges that the problem status information is "(Problem) Family debt exists (Status) Family debt is large", the process proceeds to step S189.

[0383] [Step S183] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S182, and the solution "(Solution) Sell real estate and become lighter" is displayed on the information display means 300.

[0384] [Step S184] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S182, and the information display means 300 displays the solution "(Solution) Tax-saving business succession tax system, treasury stock purchase, inheritance tax countermeasure."

[0385] [Step S185] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S182, and the solution "(Solution) Change of Articles of Incorporation / Registration" is displayed on the information display means 300.

[0386] [Step S186] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S182, and the solution "(Solution) Change of Articles of Incorporation / Registration" is displayed on the information display means 300.

[0387] [Step S187] The decision support device 100 outputs the solution. Specifically, the management flowchart selection means 150 outputs the solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S182, and the solution "(Solution Method) Trust Setting" is displayed on the information display means 300.

[0388] [Step S188] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S182, and the information display means 300 displays the solution "(Solution method) Negotiate with financial institution."

[0389] [Step S189] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S182, and the information display means 300 displays the solution "(Solution) DES or continue repayment of tax."

[0390] 15 is a flowchart showing an example of processing from when a decision-making process is selected to when the problem, situation, and solution method are displayed. The processing shown in FIG. 15 will be explained below in order of step number. FIG. 15(1) is a flowchart showing an example of processing from when "M&A" is selected as the decision-making process to when the issues, situations, and solutions are displayed.

[0391] [Step S191] The decision support device 100 outputs M&A. Specifically, the management flowchart selection means 150 outputs "M&A," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays "M&A," which is the decision process. It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0392] For example, if "M&A (corporate / individual)" is selected as the decision process for Management Flowchart A, the following comment will be displayed: "Mr. / Ms. XX's company is doing well, but he / she does not have a successor. You have been running the company for many years, and would like a corporation or an acquaintance to take over, if possible, within XX years, so that you can continue your relationship with your employees and business partners. Methods include M&A, which involves selling shares, or a business transfer, which involves selling only the business, or asset disposal, which involves dividing up only movable and immovable assets. These methods are difficult to implement unless the company is performing well, so it is best to act while things are going well. In Phase 2, we will inform you of specific methods and schedules for implementing this within XX years."

[0393] The number of years displayed can be changed depending on the situation. For example, if the manager deciding to retire is over 68 years old, it will be displayed as "less than 3 years," and if the manager deciding to retire is 68 years old or younger, it will be displayed as "3 to 5 years."

[0394] [Step S192] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0395] When the management flowchart judgment information receiving means 170 judges that the task status information is "(Task) Find a partner in-house", the process proceeds to step S193. Also, when the management flowchart judgment information receiving means 170 judges that the problem status information is "(problem) ask a contractor", the process proceeds to step S194.

[0396] Also, when the management flowchart judgment information receiving means 170 judges that the problem status information is "(problem) ask a contractor", the process proceeds to step S195. Also, when the management flowchart judgment information receiving means 170 determines that the issue status information is "(issue) consultation", the process proceeds to step S196.

[0397] [Step S193] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S192, and the solution "(Solution) Sell to a business partner acquaintance" is displayed on the information display means 300.

[0398] [Step S194] The decision support device 100 outputs the solution. Specifically, the management flowchart selection means 150 outputs the solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S192, and the solution "(solution method) face-to-face type" is displayed on the information display means 300.

[0399] [Step S195] The decision support device 100 outputs the solution. Specifically, the management flowchart selection means 150 outputs the solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S192, and the solution "(Solution Method) Net Type" is displayed on the information display means 300.

[0400] [Step S196] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S192, and the solution "(Solution) Consult a bank or tax accountant" is displayed on the information display means 300.

[0401] FIG. 15(2) is a flowchart showing an example of processing from when "Business Transfer & Asset Disposal and Liquidation / Closing of Business" is selected as the decision process to when the issues, situations, and solutions are displayed.

[0402] [Step S201] The decision support device 100 outputs "Business Transfer & Asset Disposal and Liquidation / Closing of Business." Specifically, the management flowchart selection means 150 outputs "Business Transfer & Asset Disposal and Liquidation / Closing of Business," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays the decision process "Business Transfer & Asset Disposal and Liquidation / Closing of Business." It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0403] For example, if "Business transfer & asset disposal and liquidation / closure" is selected as the decision process in Management Flowchart A, the following comment will be displayed: "Mr. / Ms. XX's company is doing well, but he / she does not have a successor. He / she has been running the company for many years, and would like a corporation or an acquaintance to take over, if possible, within XX years, so that he / she can continue his / her relationship with employees and business partners. Methods available include M&A, which involves selling shares, or a business transfer, which involves selling only the business, or asset disposal, which involves dividing up only movable and immovable assets. These methods are difficult to implement unless the company is performing well, so it is best to act while things are going well. In Phase 2, we will inform you of specific methods and schedules for carrying out this plan within XX years."

[0404] The number of years displayed can be changed depending on the situation. For example, if the manager deciding to retire is over 68 years old, it will be displayed as "less than 3 years," and if the manager deciding to retire is 68 years old or younger, it will be displayed as "3 to 5 years."

[0405] [Step S202] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0406] When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) asset sale", the process proceeds to step S203. Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) business transfer", the process proceeds to step S204.

[0407] [Step S203] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S202, and the information display means 300 displays the solution "(Solution) Real Estate Agent or Specialist".

[0408] [Step S204] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S202, and the information display means 300 displays the solution "(Solution) Sell to a business partner or acquaintance, face-to-face or online."

[0409] 16 is a flowchart showing an example of processing from when a decision-making process is selected to when the problem, situation, and solution method are displayed. The processing shown in FIG. 16 will be explained below in order of step number.

[0410] FIG. 16(1) is a flowchart showing an example of processing from when "business restructuring with a successor" is selected as the decision process to when the issues, situations, and solutions are displayed. [Step S211] The decision support device 100 outputs the business restructuring together with a successor. Specifically, the business flowchart selection means 150 outputs "business restructuring together with a successor," which is selected as the decision process that is the final process of the business flowchart, and the information display means 300 displays the decision process "business restructuring together with a successor." It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0411] For example, in the decision-making process of Management Flowchart A, the following comment might be displayed: "Mr. / Ms. XX has a successor, but sales have been poor in recent years due to the effects of the COVID-19 pandemic or structural recession. Let's try to turn the company around within the XX years while assets are still in excess. If possible, please rebuild the company together with your successor. In the next phase, Phase 2, we will discuss formulating a specific reconstruction plan and the challenges involved in implementing it."

[0412] [Step S212] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content. When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) Create and execute a reconstruction plan", the process proceeds to step S213.

[0413] [Step S213] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S212, and the information display means 300 displays the solution "(Solution) If it is difficult to create a reconstruction plan, consult a consultant."

[0414] FIG. 15(2) is a flowchart showing an example of processing from when "closure, liquidation, dissolution" is selected as the decision process to when the issues, situations, and solutions are displayed. [Step S191] The decision support device 100 outputs "Closing up, liquidation, dissolution." Specifically, the management flowchart selection means 150 outputs "Closing up, liquidation, dissolution," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays the decision process "Closing up, liquidation, dissolution." It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0415] For example, if "Closing down, liquidating, dissolving" is selected as the decision process for Management Flowchart A, the following comment will be displayed: "Recently, your company's sales have been sluggish, and the net assets you have accumulated so far are gradually decreasing, so you are worried about the future of your business, Mr. / Ms. XX. Now that you have repaid the company's debts and are in a position to pay severance pay to your employees, it is the perfect time to close the company. Closing down and liquidating is one example of successful management by a business owner. Let's move forward with a positive closure and liquidation. In Phase 2, we will create a plan and discuss what is necessary when closing down, dissolving, or liquidating, as well as the costs involved."

[0416] [Step S222] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0417] When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) business transfer (status) possible", the process proceeds to step S223. Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) business transfer (status) not possible", the process proceeds to step S224. Also, when the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) closure / liquidation", the process proceeds to step S225.

[0418] [Step S223] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S222, and the information display means 300 displays the solution "(Solution) Negotiable."

[0419] [Step S224] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S222, and the information display means 300 displays the solution "(Solution) Negotiable."

[0420] [Step S225] The decision support device 100 outputs the solution. Specifically, the management flowchart selection means 150 outputs the solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S222, and the information display means 300 displays the solution "(Solution Method) Procedure."

[0421] FIG. 15(3) is a flowchart showing an example of processing from when "bankruptcy" is selected as the decision process to when the issues, situations, and solutions are displayed. [Step S231] The decision support device 100 outputs "bankruptcy." Specifically, the management flowchart selection means 150 outputs "bankruptcy," which is selected as the decision process that is the final process of the management flowchart, and the information display means 300 displays "bankruptcy," which is the decision process. It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0422] For example, if "Bankruptcy" is selected as the decision process for Management Flowchart A, the following comment will be displayed: "Due to the COVID-19 pandemic, business performance is sluggish, Mr. / Ms. XX. In order to ensure that you stay healthy for the rest of your long life, we recommend that you begin preparations for company bankruptcy as soon as possible. Do so while you are still young. If possible, please consult with a lawyer within a few days."

[0423] [Step S232] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content.

[0424] When the management flowchart judgment information receiving means 170 judges that the problem status information is "(Problem) Bankruptcy funds (approximately 1 million yen) (Status) can be prepared", the process proceeds to step S233.

[0425] Also, when the management flowchart judgment information receiving means 170 judges that the problem status information is "(Problem) Bankruptcy funds (approximately 1 million yen) (Status) cannot be prepared", the process proceeds to step S234.

[0426] [Step S233] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S222, and the information display means 300 displays the solution "(Solution) Negotiable."

[0427] [Step S234] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the problem status information received by the management flowchart decision information receiving means 170 in step S222, and the information display means 300 displays the solution, "(Solution) Raise funds from relatives or acquaintances, or get a part-time job."

[0428] FIG. 15(4) is a flowchart showing an example of processing from when "business downsizing" is selected as the decision-making process to when the issues, situations, and solutions are displayed. [Step S241] The decision support device 100 outputs the business downsizing. Specifically, the management flowchart selection means 150 outputs the "business downsizing" selected as the decision process, which is the final process of the management flowchart, and the information display means 300 displays the "business downsizing" as the decision process. It is also possible to have the information display means 300 output comments corresponding to the decision-making process that have been stored in advance in the information storage means 110.

[0429] For example, if "Downsizing" is selected as the decision process in Management Flowchart A, the following comment will be displayed: "Although the company's situation is not good, it is still able to settle its debts. However, it seems that you are unable to raise the funds to close the business at this stage. In that case, we recommend that you do not proceed with business succession, but rather continue working with the company while downsizing the business model. A plan for this will be created in Phase 2. We will also inform you of the issues that will need to be addressed and how to solve them."

[0430] [Step S242] The decision support device 100 receives the issue status information and judges the received content. Specifically, issue status information that matches the situation of the manager deciding to retire is selected, the issue status information selected by the manager deciding to retire is input to the decision support device 100 via the information input means 200, and the input issue status information is received by the management flowchart judgment information receiving means 170 and judges the content. When the management flowchart judgment information receiving means 170 judges that the issue status information is "(issue) reduction plan formulation (status) create", the process proceeds to step S243.

[0431] [Step S243] The decision support device 100 outputs a solution. Specifically, the management flowchart selection means 150 outputs a solution corresponding to the issue status information received by the management flowchart decision information receiving means 170 in step S222, and the solution "(Solution) Downsize the business so that it can be liquidated in about 3 to 5 years" is displayed on the information display means 300. [Explanation of symbols]

[0432] 100 Decision Support Device 110 Information storage means 120 Basic information reception method 130 Life plan information reception method 140 Life Plan Calculation Method 150 Management Flowchart Selection Method 160 Information output means 170 Management Flowchart Decision Information Reception Means 200 Information input means 300 Information display means

Claims

1. A decision support system that helps managers decide what to do after selling their business. A management flowchart including a plurality of decision-making processes for determining the decision-making processes from the current situation to a plurality of decision-making processes that should be considered as a business form after the manager has let go; The management flow charts are based on the age information of the manager and the business situation. an information storage means for storing the route; a basic information receiving means for receiving basic information including age information of the manager; a life plan information receiving means for receiving life plan information including income information, savings information, and expenditure information of the manager; a life plan calculation means for calculating a life plan of the manager indicating a future cash flow balance from the life plan information received by the life plan information receiving means; a management flowchart selection means for selecting and outputting a management flowchart suitable for the manager from among a plurality of management flowcharts stored in the information storage means, based on the age information of the manager received by the basic information reception means and the life plan calculated by the life plan calculation means; A decision support device comprising:

2. The basic information is health information that is information about the health status of the manager; The management flowchart selection means selecting and outputting the management flowchart based on the added age obtained by adding a predetermined age to the age of the manager according to the health information; 2. The decision support device according to claim 1, wherein:

3. issue status providing means for providing future issue information or current status information of the business run by the manager, corresponding to the decision-making process indicated by the management flowchart selected by the management flowchart selection means; 2. The decision support device according to claim 1, further comprising:

4. a solution providing means for providing a solution corresponding to future problem information or current situation information of the business provided by the problem status providing means; 4. The decision support device according to claim 3, further comprising:

5. The determination process includes: It is judged by the conditions selected, 2. The decision support device according to claim 1, wherein:

6. The decision process comprises: Including business succession, business transfer, closure, downsizing, or bankruptcy; 2. The decision support device according to claim 1, wherein:

7. In a decision support method to help managers decide what to do after selling their business, By computer, A process of creating a management flowchart including a plurality of decision-making processes for determining the decision-making processes from the current state to the plurality of decision-making processes that should be considered as the business form after the manager has let go; The management flow charts are based on the age information of the manager and the business situation. storing the route in an information storage means; a step of receiving basic information including age information of the manager by a basic information receiving means; a step of receiving life plan information including income information, savings information, and expenditure information of the manager by a life plan information receiving means; a step in which a life plan calculation means calculates a life plan of the manager indicating a future cash flow balance from the life plan information received by the life plan information reception means; a step in which a management flowchart selection means selects and outputs a management flowchart suitable for the manager from among a plurality of management flowcharts stored in the information storage means, based on the age information of the manager received by the basic information receiving means and the life plan calculated by the life plan calculation means; A decision support method comprising:

8. In a decision support program to help business owners decide what to do after selling their business, Computer, Several decisions to be made based on the current business model after the manager leaves The process includes a plurality of judgment processes for judging the decision process. The management flow chart that was created, The management flow charts are based on the age information of the manager and the business situation. an information storage means for storing the route; a basic information receiving means for receiving basic information including age information of the manager; a life plan information receiving means for receiving life plan information including income information, savings information, and expenditure information of the manager; a life plan calculation means for calculating a life plan of the manager indicating a future cash flow balance from the life plan information received by the life plan information receiving means; a management flowchart selection means for selecting and outputting a management flowchart suitable for the manager from among a plurality of management flowcharts stored in the information storage means, based on the age information of the manager received by the basic information receiving means and the life plan calculated by the life plan calculation means; A decision support program characterized by functioning as a

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