JP7470000B2 - Profit and Loss Management Simulation Device, Profit and Loss Management Simulation Method, and Profit and Loss Management Simulation Program - Google Patents

Description

The present invention relates to a profit and loss management simulation device, a profit and loss management simulation method, and a profit and loss management simulation program.

It is common for companies to conduct profit and loss management. For example, when a company makes future forecasts, it needs to make some predictions about future business activities, and profit and loss management is necessary to secure the necessary funds based on accurate predictions and continue to operate the business.

In particular, manufacturers of chemical products need to manage profits and losses because their profits are greatly affected by variable cost factors. For example, Patent Document 1 discloses a system for managing profits and losses.

JP 2017-72870 A

However, Patent Document 1 does not state anything about running a profit and loss simulation that combines monthly and period-specific budgeted costs (e.g., manufacturing costs, selling and general administrative expenses) with sales plan data.

The present invention has been made in consideration of the above, and aims to provide a profit and loss management simulation device, a profit and loss management simulation method, and a profit and loss management simulation program that are capable of executing a profit and loss simulation that combines budgeted costs for multiple budgeted cost patterns (e.g., by month or period) with sales plan data.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a profit and loss management simulation device equipped with a control unit, the control unit being characterized by comprising: a sales plan input means for inputting sales plan data including a budget period, an item, and monthly sales quantity and sales amount; a budget cost input means for inputting budget unit cost data including items and budget unit costs for each of a plurality of budget cost patterns; and a profit and loss simulation means for creating profit and loss simulation data based on the sales plan data and the budget unit cost data.

According to one aspect of the present invention, the multiple budget cost patterns may be configured with a revision date and a cost category including the first and second halves of the year.

According to one aspect of the present invention, the budget period may include annual (initial), annual (review), first half, second half, and three-month forecast.

According to one aspect of the present invention, the control unit may further include a sales performance input means for inputting sales performance data including items and actual sales amounts, and the profit and loss simulation means may further create forecast/actual comparison data based on the sales performance data.

According to one aspect of the present invention, the item may be a chemical product.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a profit and loss management simulation method executed by an information processing device equipped with a control unit, characterized in that it includes a sales plan input process executed by the control unit for inputting sales plan data including a budget period, items, and monthly sales quantities and sales amounts, a budget cost input process for inputting budget unit cost data including items and budget unit costs for each of a plurality of budget cost patterns, and a profit and loss simulation process for creating profit and loss simulation data based on the sales plan data and the budget unit cost data.

In order to solve the above-mentioned problems and achieve the object, the present invention is a profit and loss management simulation program to be executed by an information processing device having a control unit, and is characterized in that the profit and loss management simulation program causes the control unit to execute a sales plan input process for inputting sales plan data including a budget period, an item, and monthly sales quantity and sales amount, a budget cost input process for inputting budget unit cost data including items and budget unit costs for each of a plurality of budget cost patterns, and a profit and loss simulation process for creating profit and loss simulation data based on the sales plan data and the budget unit cost data.

The present invention has the effect of making it possible to perform a profit and loss simulation that combines budgeted costs for multiple budgeted cost patterns (e.g., by month or period) with sales plan data.

FIG. 1 is a block diagram showing an example of the configuration of a profit and loss management simulation device according to the present embodiment. FIG. 2 is a diagram showing an example of the configuration of sales plan data, budgeted cost unit price data, sales performance data, and profit and loss simulation data. FIG. 3 is a diagram showing a flow for explaining an outline of the overall processing of the control unit of the profit and loss management simulation device in this embodiment. FIG. 4 is a diagram showing sample data for explaining a specific example of the processing of the control unit of the profit and loss management simulation device in this embodiment.

The profit and loss management simulation device, the profit and loss management simulation method, and the profit and loss management simulation program according to the embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
It is common for companies to conduct profit and loss management. For example, when a company makes a forecast for the future, it needs to predict future business activities to a certain extent, and profit and loss management is necessary to secure the necessary funds based on a highly accurate prediction and continue to operate the business.

In particular, manufacturers of chemical products need to pay more attention to profit and loss management, as profits are greatly affected by fluctuating cost factors.

However, with the conventional method, when managing profit and loss, budget unit prices were set for the year and calculated against sales plans, which meant that profit and loss plans that took into account future variables lacked precision.

Therefore, in this embodiment, a profit and loss management simulation is performed to realize profit and loss management corresponding to the variable factors on a monthly/period basis by combining the budgeted costs (production costs, sales expenses) which are variable factors with the sales plan data on a monthly/period basis.

2. Configuration
An example of the configuration of a profit and loss management simulation device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a profit and loss management simulation device.

The profit and loss management simulation device 100 is a commercially available desktop personal computer. Note that the profit and loss management simulation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The profit and loss management simulation device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit included in the profit and loss management simulation device 100 is connected to each other so that they can communicate with each other via any communication path.

The profit and loss management simulation device 100 is communicatively connected to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the profit and loss management simulation device 100 and the server 200 etc. so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work in cooperation with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like.

The memory unit 106 also includes a data file 106a. Figure 2 shows an example of the configuration of sales plan data, budgeted cost unit price data, sales performance data, and profit and loss simulation data.

Data file 106a is a file for storing data such as sales plan data, budgeted cost unit price data, sales performance data, and profit and loss simulation data.

As shown in FIG. 2(A), the sales plan data may include data such as budget period, item code, sales quantity_1 (1st month), sales amount_1 (1st month), sales quantity_2 (2nd month), sales amount_2 (2nd month), .... The budget period can be three periods, one year (initial), one year (review), first half, second half, three-month forecast, etc. The "budget period" makes it possible to manage multiple sales plan patterns. This makes it possible to create annual or half-yearly management plans, and mid-term (three-period) management plans.

As shown in Figure 2 (B), the budgeted cost unit data may include data on the revision date, cost category (e.g., first half, second half), item code, and budgeted cost unit price. The "cost category" makes it possible to manage multiple budgeted cost patterns. The cost amount is calculated as cost amount = sales volume x budgeted cost unit price.

As shown in FIG. 2 (D), the sales performance data may include data on the accounting year and month, item code, sales quantity, sales amount, and cost of sales. This makes it possible to compare actual results with forecasts, including sales performance data.

The profit and loss simulation data may include data on the budget period, accounting year and month, item code, sales quantity, sales amount, cost of sales, and marginal profit, as shown in FIG. 2(C).

By specifying the start date, budget period, and cost category, the profit and loss simulation unit 102d creates profit and loss simulation data from the sales plan data and the budgeted cost unit price data.

Returning to FIG. 1, the control unit 102 is a CPU or the like that controls the profit and loss management simulation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function, the control unit 102 is equipped with a sales plan input unit 102a, a budgeted cost input unit 102b, a sales performance input unit 102c, a profit and loss simulation unit 102d, and a screen display control unit 102e.

The sales plan input unit 102a inputs sales plan data including budget period, item, monthly sales quantity and sales amount in response to, for example, an operator's operation on the input screen displayed on the monitor 114, and registers the data in the data file 106a. The budget period may include the year (initial), year (review), first half, second half, and three-month forecast. The item may also be a chemical product.

The budget cost input unit 102b inputs budget cost unit price data including items and budget cost unit prices for each of a plurality of budget cost patterns in response to, for example, an operator's operation on the input screen displayed on the monitor 114, and stores the data in the data file 106a. The plurality of budget cost patterns may be configured with a revision date and a cost category including the first and second halves.

The sales performance input unit 102c inputs sales performance data including items and actual sales amounts in response to, for example, the operator's operations on the input screen displayed on the monitor 114, and stores the data in the data file 106a. The sales performance data is used to create forecast/actual comparison (management) data.

The profit and loss simulation unit 102d creates and outputs profit and loss simulation data based on the sales plan data and budgeted cost unit data in accordance with the specified start date, budget period, and cost category in response to, for example, the operator's operations on the profit and loss management simulation execution screen displayed on the monitor 114, and stores the data in the data file 106a.

The profit and loss simulation unit 102d may further add sales performance data to the profit and loss simulation data to create and output forecast-actual comparison (management) data.

The screen display control unit 102e controls, for example, the display of various screens (e.g., input screens, profit and loss management simulation execution screens, etc.) displayed on the monitor 114 and the acceptance of input on those screens.

3. Specific Examples
A specific example of the processing of the control unit 102 of the profit and loss management simulation device 100 in this embodiment will be described with reference to Figures 1 to 4. Figure 3 is a diagram for explaining an outline of the overall processing of the control unit 102 of the profit and loss management simulation device 100 in this embodiment.

(Overall processing)
3, the sales plan input unit 102a executes a sales plan data input process (step S1). Specifically, in the sales plan data input process, the sales plan input unit 102a inputs sales plan data including budget period, item, monthly sales quantity and sales amount in response to, for example, an operator's operation on the input screen displayed on the monitor 114, and registers the data in the data file 106a. The budget period may include a year (initial), a year (review), the first half, the second half, and a three-month forecast. The item may be a chemical product.

The budget cost input unit 102b executes a budget cost unit data input process (step S2). Specifically, in the budget cost unit data input process, the budget cost input unit 102b inputs budget cost unit data including items and budget cost unit prices for each of a plurality of budget cost patterns in response to, for example, an operator's operation on the input screen displayed on the monitor 114, and stores the data in the data file 106a. The plurality of budget cost patterns may be configured with a revision date and a cost category including the first and second halves.

The profit and loss simulation unit 102d executes a profit and loss simulation process (step S3). Specifically, in the profit and loss simulation process, the profit and loss simulation unit 102d creates and outputs profit and loss simulation data based on the sales plan data and the budgeted cost unit price data according to the specified start date, budget period, and cost category in response to, for example, an operator's operation on the profit and loss management simulation execution screen displayed on the monitor 114, and stores the data in the data file 106a.

The sales record input unit 102c may also execute a sales record data input process. Specifically, in the sales record data input process, the sales record input unit 102c inputs sales record data including items and sales record amounts in response to, for example, an operator's operation on an input screen displayed on the monitor 114, and stores the data in the data file 106a.

The profit and loss simulation unit 102d may further add sales performance data to the profit and loss simulation data to create and output forecast-actual comparison (management) data.

(Sample data)
Next, a specific example of the processing by the control unit 102 of the profit and loss management simulation device 100 in this embodiment will be described with reference to Figures 1 to 4. Figure 4 shows sample data for explaining a specific example of the processing by the control unit 102 of the profit and loss management simulation device 100 in this embodiment, with Figure 4(A) showing an example of sales plan data, Figure 4(B) showing an example of budgeted cost unit data, and Figures 4(C) to (E) showing examples of profit and loss simulation data. In the following description, all monetary units are set to "100 yen" and the notation will be omitted.

In the example of sales plan data shown in FIG. 4(A), the first line has budget period "Annual (initial)", item code "X", sales quantity_1 (1st month) "10", sales amount_1 (1st month) "1,000", ..., sales quantity_10 (10th month) "30", sales amount_10 (10th month) "3,000", and the second line has budget period "Annual (review)", item code "X", sales quantity_1 (1st month) "20", sales amount_1 (1st month) "2,000", ..., sales quantity_10 (10th month) "20", sales amount_10 (10th month) "2,000".

The third line has budget period "Second Half", item code "X", sales quantity_1 (first month) "10", sales amount_1 (first month) "1,000", ..., and the fourth line has budget period "3-month forecast", item code "X", sales quantity_1 (first month) "40", sales amount_1 (first month) "4,000", ....

In the example of budgeted cost unit price data shown in Figure 4 (B), the first line has the revision date "2020/04", cost category "first half", item code "X", and budgeted cost unit price "40", the second line has the revision date "2020/10", cost category "first half", item code "X", and budgeted cost unit price "60", and the third line has the revision date "2020/10", cost category "second half", item code "X", and budgeted cost unit price "70".

Figure 4 (C) shows an example of profit and loss simulation data created when the start date and time "2020/04", budget period "Annual (initial)", and cost category "First half" are specified. In the example of profit and loss simulation data shown in Figure 4 (C), the budget period is "Annual (initial)", accounting month and year "2020/04", item code "X", sales quantity "10", sales amount "1,000", cost of sales (cost amount) "400", ..., accounting month and year "2020/10", item code "X", sales quantity "30", sales amount "3,000", and cost of sales "1,800".

Figure 4 (D) shows an example of profit and loss simulation data created when the start date and time "2020/04", budget period "Annual (review)", and cost category "First half" are specified. The example of profit and loss simulation data shown in Figure 4 (D) has budget period "Annual (review)", accounting month and year "2020/04", item code "X", sales quantity "20", sales amount "2,000", cost of sales "800", ..., accounting month and year "2020/10", item code "X", sales quantity "20", sales amount "2,000", and cost of sales "1,200".

Figure 4 (E) shows an example of profit and loss simulation data created when the start date "2020/12", budget period "3-month forecast", and cost category "2nd half" are specified. The example of profit and loss simulation data shown in Figure 4 (E) is as follows: budget period "3-month forecast", accounting month "2020/12", item code "X", sales quantity "40", sales amount "4,000", cost of sales "2,800", ....

As described above, according to this embodiment, there are provided a sales plan input unit 102a for inputting sales plan data including sales quantity and sales amount by budget period, item, and month, a budget cost input unit 102b for inputting budget unit cost data including item and budget unit cost for each of a plurality of budget cost patterns, and a profit and loss simulation unit 102d for creating profit and loss simulation data based on the sales plan data and the budget unit cost data, so that it becomes possible to perform a profit and loss simulation that combines the budget cost and sales plan data for a plurality of budget cost patterns (e.g., by month or period).

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the profit and loss management simulation device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the profit and loss management simulation device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the profit and loss management simulation device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the profit and loss management simulation device 100 via any network, and it may be possible to download all or part of it as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a DVD (registered trademark) or Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The profit and loss management simulation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The profit and loss management simulation device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

REFERENCE SIGNS LIST 100 Profit and loss management simulation device 102 Control unit 102a Sales plan input unit 102b Budget cost input unit 102c Sales performance input unit 102d Profit and loss simulation unit 102e Screen display control unit 104 Communication interface unit 106 Storage unit 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A profit and loss management simulation device including a control unit,
The control unit is
a sales plan input means for inputting sales plan data including a budget period, an item, and a monthly sales quantity and amount;
a budget cost input means for inputting budget cost unit price data including items and budget cost unit prices for each of a plurality of budget cost patterns;
a profit and loss simulation means for creating profit and loss simulation data based on the sales plan data and the budgeted cost unit price data;
A profit and loss management simulation device comprising: The profit and loss management simulation device according to claim 1, characterized in that the multiple budget cost patterns are composed of a revision date and a cost category including the first and second halves of the year. The profit and loss management simulation device according to claim 1 or 2, characterized in that the budget period includes a year (initial), a year (review), a first half, a second half, and a three-month forecast. The control unit further
a sales record input means for inputting sales record data including items and sales record amounts;
4. The profit and loss management simulation device according to claim 1, wherein said profit and loss simulation means further creates forecast-actual comparison data based on said sales performance data. The profit and loss management simulation device according to any one of claims 1 to 4, characterized in that the item is a chemical product. A profit and loss management simulation method executed by an information processing device having a control unit,
Executed in the control unit,
a sales plan input process for inputting sales plan data including a budget period, an item, and monthly sales quantities and amounts;
a budget cost input step of inputting budget cost unit price data including items and budget cost unit prices for each of a plurality of budget cost patterns;
a profit and loss simulation step of creating profit and loss simulation data based on the sales plan data and the budgeted cost unit price data;
A profit and loss management simulation method comprising: A profit and loss management simulation program to be executed by an information processing device having a control unit,
In the control unit,
a sales plan input process for inputting sales plan data including a budget period, an item, and monthly sales quantities and amounts;
a budget cost input step of inputting budget cost unit price data including items and budget cost unit prices for each of a plurality of budget cost patterns;
a profit and loss simulation step of creating profit and loss simulation data based on the sales plan data and the budgeted cost unit price data;
A profit and loss management simulation program for executing the above.

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