JP7041438B2 - Business management support system, business management support method, and business management support program - Google Patents

Description

The present invention relates to a business management support system, a business management support method, and a business management support program that support the calculation of profits.

The income statement represents the state of profits and expenses of a company over a certain period of time, and includes a plurality of items such as sales, cost of sales, and SG & A expenses. Patent Document 1 describes a business management support system that supports the formulation of a medium- to long-term plan. In Patent Document 1, profit and loss calculations can be created under various conditions in order to create various medium- to long-term plans.

Japanese Unexamined Patent Publication No. 2016-134053

Whether you analyze past performance or formulate budgets and medium- to long-term plans, it is necessary to set various conditions and prepare financial statements such as income statements. As an example, it is necessary to try to prepare financial statements such as income statements at various levels such as division unit, regional unit and factory unit.
Whether it is the system of Patent Document 1 or the accounting system provided to the general public, financial statements such as income statements are often prepared by the entire company, and financial statements with finer particle size should be prepared. Is a difficult and time-consuming task.

The present invention has been made to solve the above problems, and an object thereof is a business management support system, a business management support method, and a business management support method that enable management support by making it possible to calculate profits at various particle sizes. It is to provide a business management support program.

The business management support system that solves the above problems has multiple common employment management departments that manage the working hours of employees, labor management departments that manage employee labor costs, and sales management departments that manage sales. It contains segments, and at least one of the common plurality of segments is a business segment, and among the common plurality of segments, an association table that manages association data for associating items of different segments with each other. It includes a storage unit and a processing unit that calculates profits according to the association data.

According to the above configuration, in order to calculate profits at various granularities by selecting association data that associates items of different segments with each other among multiple common segments, and to consider actual results, budgets, and medium- to long-term forecasts. You can prepare financial statements such as income statements.

In the business management support system, it is preferable that the association table manages a plurality of association data, and the processing unit calculates a profit according to the association data selected from the plurality of association data.
According to the above configuration, profits of various particle sizes can be calculated by a simple operation of selecting desired association data from a plurality of association data defined in the association table.

In the business management support system, it is preferable that at least one segment among the plurality of common segments has a hierarchical structure.
According to the above configuration, since the segments have a hierarchical structure, profits can be calculated at various particle sizes.

In the business management support system, when uncalculated data exists in the lower items in the hierarchical structure, it is preferable to prorate the data of the upper items and calculate the uncalculated data of the lower items.
According to the above configuration, when uncalculated data exists, it is possible to prorate the data of the upper item and calculate the uncalculated data of the lower item.

Further, the present invention is a business management support method executed by the business management support system.
Further, the present invention is a business management support program used in a business management support system, which is spread by a network or a portable recording medium and executed by being installed in a computer such as a server device.

According to the above configuration, it is possible to provide a business management support system, a business management support method, and a business management support program that enable management support by being able to calculate profits at various particles.

The figure which shows the schematic structure of the business management support system. (A) is a diagram showing a segment table, and (b) to (f) are diagrams showing individual tables managed by the segment table. Diagram showing the association table. (A) A diagram showing the proportional division rate for each fiscal year, (b) is a graph of (a). (A) is a diagram showing a part of the income statement, and (b) is a flowchart showing a procedure for creating the income statement. The figure which shows the sales for each year. (A) is a line graph showing sales for each year, and (b) is a bar graph. (A) to (c) are line graphs showing sales for each business. The figure which shows the cost of sales for each year. A diagram showing SG & A expenses for each year. A line graph showing SG & A expenses for each year. The figure which shows the SG & A expense ratio for each year. The figure which shows the sales forecast for the next year. (A) is a diagram for explaining the cost of sales forecast, and (b) is a diagram for explaining the SG & A expense forecast.

Hereinafter, an embodiment in which the business management support system, the business management support method, and the business management support program to which the present invention is applied will be described with reference to FIGS. 1 to 14.

As shown in FIG. 1, the business management support system to which the present invention is applied includes a employment management device 10 as a employment management department, a labor management device 20 as a labor management department, and a sales management device 30 as a sales management department. And an accounting management device 40 as an accounting department, and a processing device 50. The employment management device 10, the labor management device 20, the sales management device 30, the accounting management device 40, and the processing device 50 are connected to each other via a network.

The employment management device 10 includes a control unit 11 that controls the overall operation, and a storage unit 12 in which an employment database is constructed. The control unit 11 includes a CPU 11a, a RAM 11b, a ROM 11c, and the like. The CPU 11a loads the control program, the communication program, and the data of the storage unit 12 stored in the ROM 11c or the like into the RAM 11b, and executes various programs. As an example, the control unit 11 functions as an extraction unit that accesses the work database or the constructed storage unit 12 and extracts the data specified by the search conditions.

The storage unit 12 is composed of a large-capacity hard disk or the like, and a employment database for managing employment data is constructed. Specifically, the employment database manages an employee's personal employment record, for example, employment hours, on a monthly basis for each employee as employment data in association with employee identification data uniquely assigned to the employee. .. Specifically, the employment database manages daily workplaces, work hours, leave times, working hours, etc. in association with employee identification data of each employee, as well as monthly work days, total working hours, and total. Overtime hours, midnight overtime hours, holiday work hours, number of outside work days, number of business trip days, number of holidays, number of night shifts, etc. are stored.
The employment database manages the above employment data for each employee, and can also manage each department, business, business establishment, and business to which the employee belongs.

Furthermore, the employment database also manages the schedule (plan) of each employee for the above items. As an example, as schedule management, the employment database manages daily scheduled workplaces, scheduled work times, scheduled leaving times, scheduled working hours, etc., as well as monthly scheduled work days, planned total working hours, and planned total overtime. The hours, scheduled midnight overtime hours, scheduled holiday work hours, scheduled non-work days, scheduled business trip days, scheduled holidays, scheduled night shifts, etc. are stored. When calculating the budget for the near future such as next month and the next month, the schedule data of each employee is used.
The employment database manages the above schedule data for each employee, and can also manage each department, business, business establishment, and business to which the employee belongs.

The labor management device 20 includes a control unit 21 that controls the overall operation and a storage unit 22 in which a labor database is constructed. The control unit 21 also includes a CPU, RAM, ROM, and the like. The CPU loads the control program, the communication program, and the data of the storage unit stored in the ROM or the like into the RAM, and executes various programs. As an example, the control unit 21 functions as an extraction unit that accesses the labor database or the constructed storage unit 22 and extracts the data specified by the search conditions.

The storage unit 22 is composed of a large-capacity hard disk or the like, and has a labor database for managing labor data. Specifically, the labor database manages monthly labor costs of each employee, for example, salary payment results, as labor data in association with employee identification data. Specifically, the amount corresponding to the salary item (basic salary, overtime allowance, etc.) is stored. In addition, deduction items, insurance premiums, transportation expenses, and the like may be stored. Further, analysis data such as salary increases and retirement allowances may be stored. The labor database manages the above labor data for each employee, and can also manage each department, business, business establishment, and business to which the employee belongs.

The sales management device 30 includes a control unit 31 that controls the overall operation and a storage unit 32 in which a sales database is constructed. The control unit 31 also includes a CPU, RAM, ROM, and the like. The CPU loads the control program, the communication program, and the data of the storage unit stored in the ROM or the like into the RAM, and executes various programs. As an example, the control unit 31 functions as an extraction unit that accesses the sales database or the constructed storage unit 32 and extracts the data specified by the search conditions.

The storage unit 32 is composed of a large-capacity hard disk or the like, and a labor database for managing sales data is constructed. Specifically, monthly sales, cost of sales, selling, general and administrative expenses, etc. are stored. The sales database manages sales by department, business, business establishment, and business to which the employee belongs.

The accounting management device 40 includes a control unit 41 that controls the overall operation and a storage unit 42 in which an accounting database is constructed. The control unit 41 also includes a CPU, RAM, ROM, and the like. The CPU loads the control program, the communication program, and the data of the storage unit stored in the ROM or the like into the RAM, and executes various programs.

The storage unit 42 is composed of a large-capacity hard disk or the like, and has an accounting database for managing accounting data. Specifically, it manages accounting data for preparing financial statements and generates balance sheets, income statements, and cash flow statements. In order to create a balance sheet, business funds are managed by dividing them into "assets," "accounts," and "capital." In addition, in order to prepare a profit and loss statement, "gross profit", "operating profit", "ordinary profit", "profit before tax", "profit (net profit)", etc. are managed. In addition, it manages cash flows in operating, investing and financing activities to prepare a cash flow statement. The accounting database manages all social data for the entire company, and can also be managed for each department, business, business establishment, and business.

The processing device 50 includes a storage unit 51 composed of a large-capacity hard disk or the like, a control unit 52 as a processing unit, and an operation unit 56. The storage unit 51 includes a segment table 61 and an association table 67. The control unit 52 includes a CPU, RAM, ROM, and the like. The CPU loads a control program, a communication program, and data in a storage unit stored in a ROM or the like, and executes various programs.

Here, the employment management device 10, the labor management device 20, the sales management device 30, the accounting management device 40, and the processing device 50 are all at least a department segment (segment 1), a business segment (segment 2), and a business establishment. It manages segments (segment 3) and business segments (segment 4). The department segment, the business segment, the business establishment segment, and the business segment are common segments common to the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40. As shown in FIG. 2 (a), the segment table 61 includes department tables 62 and 63 (see FIGS. 2 (b) and 2 (c)), business table 64 (see FIG. 2 (d)), and office table 65 (see FIGS. 2 (b) and 2 (c)). (See FIG. 2 (e)) and index, which is identification data for identifying the business table 66 (see FIG. 2 (f)), is managed.

As an example, as shown in FIG. 2B, in the employment database of the employment management device 10, the department table 62 that manages department segments is index 1 in the segment table 61, and the “accounting department”, “sales department”, and so on. It manages department items such as "Development Department", "Manufacturing Department", "Accounting Department", and "Personnel Department". Here, the "accounting section" and the "personnel section" have a parent index of 1, and are located in the lower layer of the "accounting section". As described above, the department table 62 has a hierarchical structure. In addition to being able to specify the entire department table 62, it is also possible to select individual items (items such as "accounting department", "sales department", and "accounting section").

Further, as an example, as shown in FIG. 2C, in the accounting database of the accounting management device 40, the department table 63 that manages department segments is index 1 in the segment table 61, and is the “accounting department” and the “sales department”. , "Development Department", "Manufacturing Department" and other department items are managed. The department table 63 may also manage lower-level items such as "accounting section" and "personnel section", but here, the higher-level items "accounting department", "sales department", and "development department" are used. , Only the "manufacturing department" is managed.

The department table 62 of the employment management device 10 differs from the department table 63 of the accounting management device 40 in that it has an "accounting section" and a "personnel section", but both are "accounting section" and "Sales Department", "Development Department", and "Manufacturing Department" are common items. In this way, the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40 allow different items to exist in the lower layer of the department table, but the items are in the upper layer. It is managed so that it is common.

As shown in FIG. 2D, the business table 64 for managing business segments is common to the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40, and is a segment table. It is index 2 in 61. The business table 64 includes "package business" and "meeting room service business" as business items, and "software business" and "hardware business" under the "package business" ("software business"). And "hardware business" has a parent index of 1.). Furthermore, the "rental conference room business" is provided under the "conference room service business" (the parent index of the "rental conference room business" is 4). As described above, the business table 64 has a hierarchical structure. The business table 64 may have lower-level items that further subdivide the business than the "software business", "hardware business", and "rental conference room business", and may have "software business" and "software business". It does not have to have a layer of "hardware business" or "rental conference room business".

As shown in FIG. 2 (e), the business establishment table 65 that manages the business establishment segment that manages the business establishment is shown in the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40. It is common and is index 3 in the segment table 61. The office table 65 has "Nagoya", "Mie", and "Gifu" as business items. The business establishment table 65 may further include a lower layer for further classifying the business establishments.

As shown in FIG. 2 (f), the business table 66 that manages the business segment that manages the business is common to the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40. It is index 4 in the segment table 61. The business table 66 includes "work" as a business item, and "customization", "packing", and "shipping" under the "work" ("customization", "packing", and "shipping". Means that the parent index is 1.). The business table 66 may include a lower layer for further classifying the work from "customization", "packing", and "shipping".

In the processing apparatus 50, the association table 67 manages the association data that correlates the items of the department tables 62 and 63, the items of the business table 64, and the items of the business establishment table 65 with each other. Specifically, as shown in FIG. 3, index1-1 as the association data managed in the association table 67 indicates index1 (accounting department) of segment 1 (department tables 62, 63), and index1-3. Indicates index 3 (development department) of segment 1. Further, index2 shows the whole of segment 2 (business table 64), index2-1 shows index1 (package business) of segment 2, and index2-2 shows index2 (software business) of segment 2. Is shown. Further, index23-1 indicates index2 (software business) of segment 2 and index1 (Nagoya business office) of segment 3 (business establishment table 3). Further, index234-2 is index3 (hardware business) of segment 2, index1 (Nagoya office) of segment 3, and index3 (packaging) of segment 3 (business table 66).

The operation unit 56 is a keyboard or a mouse, and one association data can be selected from a plurality of association data managed in the association table 67. The processing device 50 accesses the employment database of the employment management device 10, the labor database of the labor management device 20, the sales database of the sales management device 30, and the accounting database of the accounting management device 40 according to the selected association data. Then, the predetermined data is extracted, the data necessary for preparing the financial statements such as the income statement is extracted, and the financial statements are prepared.

As an example, when the association data of index2 in Fig. 3 is selected, the predetermined data of the entire business that summarizes the business unit, that is, the package business (software business and hardware business) and the conference room service business (rental conference room business), is displayed. Create financial statements by extracting from the employment database, labor database, sales database, and accounting database. Further, as an example, when index2-2 in FIG. 3 is selected, the predetermined data of the software business is extracted from the employment database, the labor database, the sales database, and the accounting database, and the financial statements of the software business are created.

When preparing financial statements, if there are uncalculated items, the data of the uncalculated items is calculated by the apportionment process according to the predetermined apportionment rate. As an example, when index23-1 (index2 of segment 2 (software business) and index1 of segment 3 (Nagoya office)) is selected, the sales database has sales data and sales management cost data for each office. Suppose you didn't. In such a case, the processing device 50 prorates the sales data and sales management cost data of the entire company to calculate the sales data and sales management cost data of the entire Nagoya office, and then the sales data of the entire Nagoya office. And sales management cost data are apportioned to calculate sales data and sales management cost data in the software business. In the apportionment process, if the apportionment rate for each business is known, the apportionment process is an easy calculation.

The apportionment rate is calculated as shown in FIGS. 4A and 4B as an example. For the past year (2012-2015 as an example), we acquired sales data and sales management cost data for each business ((i)-(vi)) such as software business and hardware business at the Nagoya office, and every year. Calculate the apportionment rate based on the actual value (the apportionment rate is 100 in total). Next, for each of (i) to (vi), the predicted value of the proportional division rate for this year (2016) is calculated by the least squares method using the proportional division rate for each year. After that, if the total of the predicted values for this year (2016) exceeds 100, it is corrected so that it becomes 100. According to the apportionment ratio calculated as described above, it is possible to calculate the predicted value of the sales data and the SG & A data of the software business of the Nagoya office with respect to the sales data and the SG & A data of the entire Nagoya office.

The apportionment rate may be calculated using the method of least squares as described above, or may be a value that equally divides the upper items depending on the item. As an example, non-operating profits and losses are interest and dividends that are normally accrued in activities other than the main business, so they may be equally divided and allocated to each business.

Next, a case of creating an income statement as shown in FIG. 5A will be described. As shown in FIG. 5B, the control unit 52 of the processing device 50 selects one association data from the list of the association table 67 according to the operation of the operation unit 56 in step S1. For example, in FIG. 3, when index2-1 is selected, the income statement of the package business is created, and when index2-2 is selected, the income statement of the software business is created.

In step S2, the control unit 52 accesses the sales management device 30 and extracts sales data and the like corresponding to the items of the segment according to the association data selected from the sales database. In step S3, the control unit 52 accesses the labor management device 20 and extracts data such as personnel expenses, which are SG & A expenses, corresponding to the items of the segment according to the association data selected from the labor database.

In step S4, the control unit 52 accesses the accounting management device 40 and extracts data related to non-operating income, extraordinary profit / loss, etc. corresponding to the items of the segment according to the association data selected from the accounting database. Non-operating income is income that is normally generated in activities other than the main business of a company, and is income that is not generated in business divisions, for example. Such data can be allocated to each business unit by proportional division processing. In addition, extraordinary gains / losses are also allocated to each business unit by apportionment processing when they are not related to a specific business unit.

In step S5, the control unit 52 performs profit and loss calculation processing according to the data extracted from the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40 based on the association data selected in step S1. do.

In step S6, when making a budget or medium- to long-term forecast, the control unit 52 inputs the target sales and the like into the income statement and recalculates to predict SG & A expenses and net profit. be able to. As an example, sales data and SG & A data for this year and the next year can be calculated according to the above-mentioned proportional division rate. In addition, sales data and SG & A data can be calculated according to the business plan.

Hereinafter, an example of creating a profit and loss statement will be described with reference to FIGS. 6 to 14. FIG. 6 shows sales data acquired from the sales management device 30 when the business segment of index 2 is selected in the association table 67 shown in FIG. This company has a "package business" and a "meeting room service business", and under the "package business" are "software business", "hardware business", "introduction support business", "cloud, monthly business", and " It has "maintenance business" and "other business". In addition, the "rental conference room business" is provided below the "conference room service business". Then, for each business, the sales amount from 2012 to 2017, the year-on-year change, and the ratio in the package business are calculated. The processing device 50 generates a line graph (see FIG. 7A) and a bar graph (see FIG. 7B) from the data shown in FIG. 6 according to the operation of the operation unit 56. In FIG. 6, the sales in 2014 and 2015, and the sales of "introduction support business", "cloud, monthly business", and "maintenance business" are omitted.

Sales in 2017 are a forecast part and are calculated by the least squares method based on the actual results from 2012 to 2016.

Further, when the business segment of index2-1 is selected in the association table 67, a line graph of the package business is generated (see FIG. 8A). Also, when the business segment of index2-2 is selected, a line graph of the software business is generated (see Fig. 8 (b)), and when the business segment of index2-3 is selected, a line graph of the software business is generated. (See FIG. 8 (c)).

FIG. 9 shows the cost of sales. Since the processing apparatus 50 stores only the cost of sales in 2016 in the sales database, the cost ratio in 2016 is applied to the forecast portion in 2017 as it is, and is calculated according to the increase in sales. FIG. 10 shows SG & A expenses. The SG & A expense ratio for 2017 was set at 58%, the same as for the entire company. The processing apparatus 50 can generate a graph of SG & A expenses as shown in FIG. 11 and a graph of SG & A ratios as shown in FIG. In FIGS. 9 and 10, the cost of sales and SG & A expenses of the “introduction support business”, the “cloud, monthly business”, and the “maintenance business” are omitted.
Regarding the cost of sales, data has not been entered for 2012-2015, but if the cost of sales for the entire company is known, the cost of sales data for each business can be calculated and entered by proportional division processing. .. Regarding SG & A expenses, data has not been entered for 2012-2015, but since the SG & A expenses for each year of the entire company are known, SG & A expenses data for each business is calculated and input by proportional division processing. can do.

As an example, as shown in FIGS. 13 and 14 (a) and 14 (b), when making a budget or medium- to long-term forecast, the simulation can be performed as follows. In FIGS. 13 and 14, the cost of sales and SG & A expenses of the “introduction support business”, the “cloud, monthly business”, and the “maintenance business” are omitted.
1) As an example, from the sales department, the growth rate of sales in 2017 is 114%, so what happens if the number of people and expenses are not changed and this is 120%? There is a request to simulate this. On this occasion. The feasibility of the numerical values was examined, and the software business +4, the hardware business △ 7, ... were adjusted by the workers between the segments.

2) From the corporate planning department, the operating profit of (i) is 265 million yen, so I would like to make it 300 million yen. The cost rate will remain unchanged, and SG & A expenses in (iv) will remain unchanged. There is a request to simulate this.

The results of the simulation are as follows.
(I) is the sales in 2017, which increased from the past results, and was 113% for the whole company and 114% for the package business.
In (ii), the growth rate target of the package business is set at 120% (119% for the entire company), and the target sales are calculated by keeping the ratio of each segment.
In (iii), the feasibility of the numerical values was examined, and the software business +4, the hardware business △ 7, ... were adjusted by the workers between the segments.
(Iv) is the result when the operating profit of PL in (i) is insufficient and the operating profit is set to 300 million yen. As a result, sales are higher than planned in (ii) of the sales department, and it seems necessary to take measures such as lowering the cost of sales ratio and lowering SG & A expenses.
By repeating such simulations, budgets and medium- to long-term forecasts can be made.

According to the above-mentioned comprehensive health information management system, the effects listed below can be obtained.
(1) Among a plurality of common segments managed in the segment table 61, by selecting the association data for associating different segments with each other from the association table 67, financial statements such as income statements of various particle sizes can be obtained. Can be created. Then, it is possible to analyze the actual results and examine the budget and medium- to long-term forecasts at that particle size.

(2) The desired association data can be selected from a plurality of association data defined in the association table. Therefore, the work of selecting the association data is easy.
(3) Since the segment has a hierarchical structure, it is possible to prepare financial statements such as income statements at various particle sizes.

(4) If there is uncalculated data, the uncalculated data of the lower item can be calculated by apportioning the data of the upper item. Then, financial statements such as an income statement can be created using the data calculated by proportional division.

The above-mentioned business management support system can be appropriately modified and implemented as follows.
-The uncalculated data may be manually input by the worker instead of the proportional division process.
-The common segment may not all have a hierarchical structure, all may have a hierarchical structure, or only a part may have a hierarchical structure. Further, in a common segment, the number of hierarchies may be the same.

-The association data may be registered in the association table 67 in advance, or may be registered in the association table 67 by the user according to the actual situation of the company.
-The common segment of the employment management device 10, the labor management device 20, the sales management device 30, and the accounting management device 40 may be provided in a segment other than the department segment, the business segment, the business establishment segment, and the business segment.

-It may be provided with a production record management device equipped with a storage unit in which a production record database for managing production results is constructed. As a result, it is possible to prepare financial statements of various particles according to the number of production and the like.
-The payroll management device and the labor management device may be separated. In this case, the salary management device manages general salary performance data such as salary details, and the labor management device manages analysis data such as salary increases and retirement allowances.

-The business management support system may be provided with at least a processing device 50, and may not be provided with other devices such as an employment management device 10, a labor management device 20, a sales management device 30, and an accounting management device 40. As an example, the sales management device 30 and the production performance management device may not be included in the business management support system. In such a case, the processing device 50 inputs data from the sales management device 30 or the production record management device from a portable recording medium such as an optical disk from another device. Then, the data will be extracted according to the selected association data.

-The processing device 50 may create not only a profit and loss statement but also a balance sheet and a cash flow statement.
-The profit calculated by the processing device 50 may be any profit such as "operating profit", "ordinary profit", "profit before tax", and "net profit (net profit)".
-Each storage unit 12, 22, 32, 42, etc. may be arranged in the cloud.

10 ... employment management device, 11 ... control unit, 11a ... CPU, 11b ... RAM, 11c ... ROM, 12 ... storage unit, 20 ... labor management device, 21 ... control unit, 22 ... storage unit, 30 ... sales management device, 31 ... control unit, 32 ... storage unit, 40 ... accounting management device, 41 ... control unit, 42 ... storage unit, 50 ... processing device, 51 ... storage unit, 52 ... control unit, 56 ... operation unit, 61 ... segment table , 62 ... Department table, 63 ... Department table, 64 ... Business table, 65 ... Office table, 66 ... Business table, 67 ... Association table.

Claims (4)

The employment management department that manages the working hours of employees, the labor management department that manages the labor costs of employees, and the sales management department that manages sales include a plurality of common segments, and the above-mentioned common plurality of segments are included. At least one of the segments is a business segment,
A storage unit having an association table for managing association data for associating items of different segments among the plurality of common segments.
It is equipped with a processing unit that calculates profits according to the association data.
Of the plurality of common segments, at least one segment has a hierarchical structure.
When the uncalculated data exists in the lower items in the hierarchical structure, the processing unit prorates the data of the upper items and calculates the uncalculated data of the lower items.
Business management support system. The association table manages a plurality of the association data and manages the plurality of association data.
The business management support system according to claim 1, wherein the processing unit calculates a profit according to the association data selected from the plurality of association data. The employment management department that manages the working hours of employees, the labor management department that manages the labor costs of employees, and the sales management department that manages sales include a plurality of common segments, and the above-mentioned common plurality of segments are included. At least one of the segments is a business segment,
The storage unit stores an association table that manages association data that associates items of different segments with each other among the plurality of common segments.
The processing unit calculates the profit according to the association data, and
Of the plurality of common segments, at least one segment has a hierarchical structure.
A business management support method in which, when uncalculated data exists in a lower item in the hierarchical structure, the processing unit prorates the data of the upper item and calculates the uncalculated data of the lower item . The employment management department that manages the working hours of employees, the labor management department that manages the labor costs of employees, and the sales management department that manages sales include a plurality of common segments, and the above-mentioned common plurality of segments are included. At least one of the segments is a business segment,
For business management support system
The storage unit stores an association table that manages association data that associates items of different segments with each other among the plurality of common segments.
The processing unit calculates the profit according to the association data, and
Of the plurality of common segments, at least one segment has a hierarchical structure.
In the hierarchical structure, when uncalculated data exists in the lower-level items, the processing unit prorates the data of the upper-level items and executes a business management support method for calculating the uncalculated data of the lower-level items. Business management support program.

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