JP7573345B2 - Simulation system, simulation program, and simulation method - Google Patents

Description

The present invention relates to a simulation system, a simulation program, and a simulation method.

Up until now, the cash flow functions in accounting programs and the like have not considered the relationship between the timing of purchases and inventory levels. In other words, they do not take into account increases or decreases in inventory during the period, and computers are not able to automatically predict this. For this reason, when considering cash flow, humans have had to manually input planned purchases and set the company's payment terms to create a cash flow plan.

In addition, many small and medium-sized enterprises are so busy with their daily operations that they only conduct physical inventory once at the end of the accounting period. As a result, they have little interest in the changes in inventory levels during the period, and purchasing and inventory plans are left to chance, with no way to manage them numerically.

The applicant has disclosed a management support program that predicts a company's future business condition from the perspective of cash flow, using data on the company's financial situation and qualitative data that represents the company's characteristics (see, for example, Patent Document 1).

JP 2016-110610 A

However, for companies with unclear inventory levels, it is not easy to plan purchases for several months in advance, and they were unable to make appropriate purchasing plans.

Furthermore, small and medium-sized enterprises are busy with their daily operations, and many only conduct physical inventory once at the end of the fiscal year, so they have little interest in the changes in inventory levels during the period. Purchasing and inventory plans are left to chance, and they are not managed numerically. For these reasons, many companies are unable to escape from difficult cash flow situations. Such companies are unable to make cash flow plans and end up crying to financial institutions at the last minute.

The objective of at least one embodiment of the present invention is to provide a new simulation system capable of analyzing the actual state of a company over a specified period of time.

The simulation system according to the present invention is a simulation system comprising a terminal device and a server device connectable to the terminal device by communication, and is provided with a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory which is the inventory amount of products at the beginning of the first period, and an ending product inventory which is the inventory amount of products at the end of the first period, a sales distribution means for distributing the amount of sales as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period, a work-in-process cost estimating means for estimating the cost of work-in-process based on the distributed sales amount, a predetermined material inventory period, and a predetermined work-in-process inventory period in each third period, and an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

In the simulation system according to the present invention, the work-in-progress cost estimation means preferably includes a necessary cost calculation means for calculating the cost required to sell the distributed sales amount based on the distributed sales amount in each third period, and an accounting period determination means for determining the third period in which the cost calculated by the necessary cost calculation means is to be accounted for, depending on the material inventory period and/or the work-in-progress inventory period.

It is preferable that the simulation system according to the present invention further comprises a unit cost calculation means for calculating a unit cost to be input in a specified unit period using the cost of the work-in-progress estimated by the work-in-progress cost estimation means, and a number-of-days display means for converting the closing inventory amount for the second period into a number of days and displaying the number of days using the calculated unit cost.

The simulation system according to the present invention preferably includes an alert notification means for issuing an alert when the number of days displayed by the number of days display means is greater than the product inventory period.

In the simulation system according to the present invention, it is preferable that the work-in-progress cost estimation means calculates any one of raw material costs, outsourcing costs, and labor costs.

It is preferable that the simulation system according to the present invention further comprises an inventory change receiving means for receiving changes to information regarding the end-of-period product inventory, and an inventory planning work-in-process cost estimating means for estimating the cost of work-in-process in each of the third periods based on the received changes.

In the simulation system according to the present invention, it is preferable that the inventory planning work-in-process cost estimation means does not change the distributed sales amount distributed to each third period by the sales distribution means.

The simulation system according to the present invention is a simulation system comprising a terminal device and a server device connectable to the terminal device by communication, and is provided with: a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory which is the inventory amount of goods at the beginning of the first period, and an ending inventory which is the inventory amount of goods at the end of the first period; a sales distribution means for distributing the amount of sales as distributed sales to each of a plurality of predetermined third periods constituting the second period; a product cost calculation means for calculating the cost of goods to sell the period sales amount based on the period sales amount in the third period and a predetermined product cost rate for the goods; and a product inventory estimation means for estimating the inventory amount of goods at the end of the second period based on the calculated cost.

It is preferable that the simulation system according to the present invention further comprises a financial information generating means for generating a balance sheet and an income statement using the inventory of products included in the inventory transition table generated by the inventory transition table generating means and/or the inventory of products estimated by the product inventory estimation means.

The simulation method according to the present invention is a simulation method executed in a simulation system including a terminal device and a server device that can be connected to the terminal device by communication, and receives input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory amount that is the inventory amount of products at the beginning of the first period, and an ending product inventory amount that is the inventory amount of products at the end of the first period, distributes the amount of sales as distributed sales to each of a plurality of predetermined third periods constituting the second period, estimates the cost of work in progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work in progress inventory period, and generates an inventory transition table showing the transition of inventory based on the estimated cost.

The simulation method according to the present invention is a simulation method executed in a simulation system including a terminal device and a server device that can be connected to the terminal device by communication, and receives input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory amount that is the inventory amount of goods at the beginning of the first period, and an ending inventory amount that is the inventory amount of goods at the end of the first period, distributes the amount of sales as distributed sales to each of a plurality of predetermined third periods constituting the second period, calculates the cost of goods to sell the amount of sales for the period based on the amount of sales for the third period and a predetermined cost rate of goods, and estimates the inventory amount of goods at the end of the second period based on the calculated cost.

The simulation program according to the present invention is a simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device by communication, and causes the server device to function as a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period, a sales distribution means for distributing the amount of sales as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period, a work-in-process cost estimating means for estimating the cost of work-in-process based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-process inventory period, and an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

The simulation program according to the present invention is a simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device by communication, and causes the server device to function as a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory amount which is the inventory amount of goods at the beginning of the first period, and an ending inventory amount which is the inventory amount of goods at the end of the first period, a sales distribution means for distributing the amount of sales as distributed sales amount to each of a plurality of predetermined third periods constituting the second period, a product cost calculation means for calculating the cost of goods to sell the period sales amount based on the period sales amount in the third period and a predetermined product cost rate for the goods, and a product inventory estimation means for estimating the inventory amount of goods at the end of the second period based on the calculated cost.

The present invention provides a new simulation system that can analyze the actual state of a company over a specified period of time.

1 is a block diagram showing a configuration of a system corresponding to at least one of the embodiments of the present invention. 1 is a block diagram showing a functional configuration of a system according to at least one embodiment of the present invention; FIG. 11 is a diagram illustrating an example of a flowchart of an execution process according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of data to be read according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a flowchart of an inventory transition table generation process corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a sales breakdown table according to at least one of the embodiments of the present invention. FIG. 2 is a diagram showing an example of a raw material cost breakdown table corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of an outsourcing cost breakdown table corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a labor cost breakdown table according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a miscellaneous expense breakdown table according to at least one of the embodiments of the present invention. FIG. 1 is a diagram showing an example of a breakdown of work-in-progress inventory according to at least one embodiment of the present invention. FIG. 11 is a diagram showing an example of an inventory transition table corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of an accounts payable bill transition table corresponding to at least one of the embodiments of the present invention. A figure showing an example of monthly P/L corresponding to at least one of the embodiments of the present invention. FIG. 2 is a diagram showing an example of a monthly balance sheet according to at least one of the embodiments of the present invention. FIG. 1 is a diagram showing an example of a cash flow table corresponding to at least one of the embodiments of the present invention. 1 is a block diagram showing a functional configuration of a system according to at least one embodiment of the present invention; FIG. 11 is a diagram showing an example of data to be read according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a flowchart of an inventory transition table generation process corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a sales breakdown table and a product cost breakdown table, which correspond to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of an inventory transition table corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of an accounts payable bill transition table corresponding to at least one of the embodiments of the present invention. A figure showing an example of monthly P/L corresponding to at least one of the embodiments of the present invention. FIG. 2 is a diagram showing an example of a monthly balance sheet according to at least one of the embodiments of the present invention. FIG. 1 is a diagram showing an example of a cash flow table corresponding to at least one of the embodiments of the present invention. 1 is a block diagram showing a functional configuration of a system according to at least one embodiment of the present invention; FIG. 1 illustrates an example of a flowchart of an inventory planning process according to at least one embodiment of the present invention. FIG. 11 is a diagram showing an example of data to be read according to at least one of the embodiments of the present invention. FIG. 11 is a diagram illustrating a change in information regarding inventory amount, according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a raw material cost breakdown table after execution of an inventory plan simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a raw material cost breakdown table after execution of an inventory plan simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a raw material cost breakdown table before execution of an inventory planning simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of an outsourcing cost breakdown table corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a labor cost breakdown table according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a miscellaneous expense breakdown table according to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a work-in-progress inventory breakdown table corresponding to at least one of the embodiments of the present invention. FIG. 2 is a diagram showing an example of a monthly P/L before an inventory planning simulation is executed, which corresponds to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a monthly P/L after an inventory planning simulation is executed, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a monthly P/L after an inventory planning simulation is executed, corresponding to at least one of the embodiments of the present invention. FIG. 2 is a diagram showing an example of a monthly balance sheet before execution of an inventory planning simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a monthly balance sheet after execution of an inventory planning simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a monthly balance sheet after execution of an inventory planning simulation, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a cash flow table before an inventory planning simulation is executed, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a cash flow table after an inventory planning simulation is executed, corresponding to at least one of the embodiments of the present invention. FIG. 11 is a diagram showing an example of a cash flow table after an inventory planning simulation is executed, corresponding to at least one of the embodiments of the present invention.

The following describes an embodiment of the present invention with reference to the attached drawings. The following description of the effects is one aspect of the effects of the embodiment of the present invention, and is not limited to those described here. In addition, the order of each process constituting the flowchart described below is random as long as no contradictions or inconsistencies occur in the process content.

In this invention, the term "enterprise" refers not only to economic entities that conduct business activities for profit-making purposes, but also to individual business owners, non-profit organizations, and other public enterprises, and is not limited to any particular entity.

[First embodiment]
In the first embodiment of the present invention, a simulation system (hereinafter, simply referred to as a "system") including a terminal device and a server device connectable to the terminal device through communication will be described.

In the first embodiment of the present invention, we will explain a simulation system that estimates monthly product inventory levels using financial statements that show the business status for one year. Here, "products" refers to finished products that are produced by processing raw materials, mainly in industry, for example. Also, the state until the finished product is produced is called "work in progress."

Figure 1 is a block diagram showing the configuration of a system corresponding to at least one embodiment of the present invention. As shown in the figure, the system is composed of a server device 2, multiple terminal devices 3 (terminal devices 3a, 3b, ...) operated by multiple users (users A, B, ...), and a communication network 4. The terminal devices 3 are connected to the server device 2 via the communication network 4. Note that the server device 2 and the terminal devices 3 do not need to be connected at all times, but only need to be able to connect when necessary.

The server device 2 may include, for example, a control unit, a RAM (Random Access Memory), a storage unit, and a communication interface unit (not shown). Each of these is connected via an internal bus.

The control unit of the server device 2 is composed of a CPU (Central Processing Unit) and a ROM (Read Only Memory). The control unit executes programs stored in the storage unit and controls the server device 2. The control unit may also include an internal timer that keeps time.

The RAM of the server device 2 is the work area of the control unit. The storage unit of the server device 2 is a memory area for saving programs and data. The control unit reads the necessary programs and data from the RAM and performs processing.

The communication interface of the server device 2 is connected to the communication network 4 wirelessly or via a wired connection, and transmits and receives operation instruction information and the like to and from external terminal devices and/or server devices as necessary.

The terminal device 3 may include, for example, a control unit, a RAM (Random Access Memory), a storage unit, a sound processing unit, a graphics processing unit, a drive capable of reading a recording medium, a communication interface, and an interface unit (not shown). Each of these is connected by an internal bus.

The control unit of the terminal device 3 is composed of a CPU (Central Processing Unit) and a ROM (Read Only Memory). The control unit executes programs stored in the storage unit or recording medium, and controls the terminal device 3. The control unit may also include an internal timer that measures time. The RAM of the terminal device 3 is the work area of the control unit. The storage unit is a memory area for saving programs and data.

The drive of the terminal device 3 is capable of reading information from recording media such as DVD-ROMs and CD-ROMs on which programs are stored. The recording media can store programs and data for executing programs and playing content. Programs and other data read by the drive are loaded into RAM.

The control unit reads the necessary programs and data from the RAM and performs processing. By processing the programs and data loaded into the RAM, the control unit outputs instructions for sound output to the sound processing unit and outputs drawing commands to the graphics processing unit.

The sound processing unit of the terminal device 3 is connected to a sound output device, which is a speaker. When the control unit outputs a sound output instruction to the sound processing unit, the sound processing unit outputs a sound signal to the sound output device.

The graphics processing unit of the terminal device 3 may be connected to a display device of the terminal device 3. The display device has a display screen, and the display screen may be structured to accept input by touch. When the control unit outputs a drawing command to the graphics processing unit, the graphics processing unit develops an image in a frame memory (frame buffer) and outputs a video signal for displaying the image on the display screen. The graphics processing unit draws one image in units of frames. The frame rate is, for example, 1/30th of a second.

An input unit such as a controller or keyboard can be connected to the interface unit of the terminal device 3. Information input by the user to the input unit is stored in the RAM, and the control unit executes various arithmetic processing based on the input information. An external storage medium such as a memory card can also be connected to the interface unit. In accordance with instructions from the control unit, the interface unit performs processing to store data related to the progress of content stored in the RAM in the external storage medium, and processing to read data stored in the external storage medium and transfer it to the RAM.

The communication interface of the terminal device 3 is connected to the communication network 4 wirelessly or via a wired connection, and transmits and receives operation instruction information and the like to and from external terminal devices and/or server devices as necessary.

Similar to the terminal device 3, the server device 2 may be equipped with a drive, an interface unit, etc., and configured to be able to use a storage medium.

[Functional configuration]
Next, the functions of the simulation system will be described below: Fig. 2 is a block diagram showing the configuration of the functions of the system, which corresponds to at least one of the embodiments of the present invention.

The system 1 may include an information input reception unit 1001, an inventory trend table generation unit 1002, an accounts payable bill trend table generation unit 1003, and a settlement information generation unit 1004.

The information input reception unit 1001 has a function of receiving input regarding information indicating the business status of the business entity. The input may be received, for example, by a person manually entering the information using a keyboard or the like, by reading electronic data, or by scanning the information using an OCR or the like.

The inventory trend table generating unit 1002 has a function to generate an inventory trend table showing the trend of increases and decreases in work-in-progress and finished goods inventory over a specified period. The accounts payable bill trend table generating unit 1003 has a function to generate an accounts payable bill trend table showing the trend of increases and decreases in accounts payable and bills over a specified period.

The financial statement information generating unit 1004 has the function of generating at least one of a balance sheet, an income statement, and a cash flow statement using the information generated by the inventory trend table generating unit 1002 and the accounts payable bill trend table generating unit 1003.

The inventory trend table generation unit 1002 may include a sales distribution unit 1101, a work-in-progress cost estimation unit 1102, a required cost calculation unit 1103, an accounting period determination unit 1104, a unit cost calculation unit 1105, a number of days display unit 1106, and an alert notification unit 1107.

The sales distribution unit 1101 has a function of distributing the sales amount over multiple specified periods. The work-in-progress cost estimation unit 1102 has a function of estimating the cost of work-in-progress. The required cost calculation unit 1103 has a function of calculating the cost required to sell the sales amount distributed by the sales distribution unit 1101.

The recording period determination unit 1104 has a function of determining the period for recording the costs calculated by the required cost calculation unit 1103. The unit cost calculation unit 1105 has a function of calculating the unit cost, which is the cost to be input in a specified unit period. The number of days display unit 1106 has a function of converting the ending inventory amount for a specified period into the number of days using the unit cost and displaying it. The alert notification unit 1107 has a function of issuing an alert when the number of days displayed by the number of days display means is greater than the specified product inventory period.

The financial statement information generating unit 1004 may include a monthly P/L generating unit 1151, a monthly B/S generating unit 1152, and a cash flow statement generating unit 1153.

The monthly P/L generation unit 1151 has a function of generating a monthly profit and loss statement. The monthly B/S generation unit 1152 has a function of generating a monthly balance sheet. The cash flow statement generation unit 1153 has a function of generating a cash flow statement.

[Processing flow]
Next, a processing procedure of the system according to the embodiment of the present invention will be described below. Fig. 3 is a diagram showing an example of a flowchart of an execution process corresponding to at least one of the embodiments of the present invention.

In the system 1, information representing the business status of the business entity is read (step S1). Figure 4 shows an example of the data to be read, which corresponds to at least one embodiment of the present invention.

The data may include balance sheets 101 for the two periods prior to the previous period and the current period, income statements 102 for the current period, manufacturing cost reports 103 for the current period, consumption tax for the current period 104, inventory breakdown for the period prior to the previous period and the current period 105, monthly sales trends for the current period 106, and sales and administrative expenses breakdown for the current period 107. Although the balance sheets 101 and inventory breakdown 105 load data for two periods, data from the beginning and end of the target accounting period is sufficient.

Reading data may, for example, involve reading electronic data provided by a company as is, or reading the data after processing it. Also, if the data is provided on paper, the data may be digitized by a person in charge entering the data, etc., and then read. In other words, reading information (data) includes accepting the input of information and reading stored information. As an example, the read information is stored in the storage unit of the server device 2.

In the following explanation, as shown in FIG. 4, the period in fiscal year 2016 with the accounting year ending March 2017 will be referred to as the "previous period," and the period in fiscal year 2017 with the accounting year ending March 2018 will be referred to as the "previous period." The scope of the present invention is not limited to the fiscal years and accounting years and months described.

Balance sheet 101 is financial information that represents the financial status of a company at a certain point in time, and includes at least assets, liabilities, and capital. As shown in the figure, the data in balance sheet 101 represents the company's financial information at least at two points in time. The two points in time refer to, for example, the end of each of two periods, or the beginning and end of one period.

The income statement 102 is financial information that represents a company's operating performance over a certain period of time, and includes at least profits and losses.

The manufacturing cost report 103 shows the breakdown of manufacturing costs over a certain period. There are two ways to break down the cost: into "material costs," "labor costs," and "expenses," or into "direct manufacturing costs" and "indirect manufacturing costs." The consumption tax 104 shows the amount of tax levied on sales during a certain period.

Inventory breakdown 105 shows the breakdown of assets held by the company at the end of the period, broken down by account item and by item. Inventory includes, for example, merchandise, finished products, semi-finished products, work in progress, raw materials, supplies, scraps, by-products, etc.

Monthly sales trend 106 is information showing the sales amount for each month. The sum of monthly sales trend 106 is equal to the sales amount in the income statement 102. Selling and administrative expenses breakdown 107 shows the breakdown of selling expenses and general administrative expenses.

The above-mentioned input data is an example and is not limited to this. Depending on the type of business, for example, a manufacturing cost report may not exist. However, in the embodiment of the present invention, not all information is essential, and the numerical values are not limited to those shown.

Returning to the flowchart in FIG. 3, the system 1 generates an inventory trend table that shows the inventory amount for each specified period (step S2). FIG. 5 shows an example of a flowchart of the inventory trend table generation process that corresponds to at least one embodiment of the present invention.

[Inventory transition table generation process]
The system 1 generates a sales breakdown table based on the information read in step S1 (step S11). Fig. 6 is a diagram showing an example of a sales breakdown table corresponding to at least one of the embodiments of the present invention.

[Sales breakdown table]
The sales breakdown table 200 may include by month 201 , unit period 202 , unit sales 203 , monthly sales 204 , unit product sales 205 , monthly product sales 206 , unit product sales 207 , and monthly product sales 208 .

Month 201 represents a number of predetermined periods that make up the period covered by the sales breakdown table. In FIG. 6, the period covered by the sales breakdown table is one year, and the predetermined period that makes up the year is one month.

The unit period 202 represents a number of predetermined periods that make up the predetermined period (one month in the figure) shown in the month 201. In FIG. 6, the unit period 202 is ten days, and one month is made up of three unit periods.

Unit sales 203 represent the sales amount of goods and products in unit period 202. Monthly sales 204 represent the sales amount of goods and products for each month. Monthly sales 204 is equal to the monthly sales shown in monthly sales trend 106. Monthly sales 204 is also equal to the cumulative amount of unit sales 203 included in the same month.

Unit product sales 205 represent the sales amount of a product in a unit period 202. Monthly product sales 206 represent the sales amount of a product for each month. Monthly product sales 206 is equal to the cumulative amount of unit product sales 205 included in the same month.

Unit product sales 207 represents the amount of product sales in unit period 202. Monthly product sales 208 represents the amount of product sales per month. Monthly product sales 208 is equal to the cumulative amount of unit product sales 207 included in the same month.

[Sales breakdown table generation process]
Next, a process for setting the values of each item in the sales breakdown table 200 will be described. The system 1 sets the monthly sales of the monthly sales trend 106 in the monthly sales 204. Next, the system 1 divides the value of the monthly sales 204 into thirds and sets the result as the unit sales 203. In Fig. 6, for example, the monthly sales for May 2017 is 22 million yen, and the unit sales 203 for the period 221 is 7,333,000 yen.

The reason for dividing it into thirds here is that if one month has 30 days, the unit period is 10 days. For example, if the unit period is 5 days, a value divided into 6 is set. Here, the distribution of the sales amount is performed by the sales distribution unit 1101.

Next, the system 1 sets the previous period's product sales amount in the total column of unit product sales 205 and monthly product sales 206. For the previous period's product sales amount, the "product purchase amount" included in the "cost of sales" in the income statement 102 is used. If the product's cost rate or profit margin can be known, the product's cost may be calculated and set using each rate. If the product's cost rate or profit margin cannot be known, the cost rate may be assumed to be 100%, and the product purchase amount may be set as the previous period's product sales amount.

Next, the system 1 distributes the set previous period product sales amount to each month's monthly product sales 206 according to monthly sales 204. Next, the system 1 divides the distributed monthly product sales 206 value into thirds and sets it as unit product sales 205.

Next, system 1 calculates the value of unit product sales 207. The value of unit product sales 207 is the value of unit sales 203 minus the value of unit item sales 205.

In FIG. 6, for example, calculation of the value of unit product sales 207 for period 221 will be described. Unit sales 203 for period 221 is approximately 7.33 million yen, and unit product sales 205 is approximately 443,000 yen, so unit product sales 207 is the difference, approximately 6.889 million yen.

Next, system 1 calculates the value of monthly product sales 208. Monthly product sales 208 is the cumulative amount of unit product sales 207 included in the same month. As described above, values for all items in sales breakdown table 200 can be set.

Returning to the explanation of FIG. 5, the system 1 generates a raw material cost breakdown table based on the information read in step S1 and the sales breakdown table generated in step S11 (step S12). FIG. 7 is a diagram showing an example of a raw material cost breakdown table corresponding to at least one embodiment of the present invention.

[Raw material cost breakdown table]
The raw material cost breakdown table 250 includes: by month 251, unit period 252, inventory at the beginning of the month 253, unit sales amount 254, monthly sales amount 255, unit work-in-process input 256, work-in-process input by month 257, unit product input 258, product input by month 259, required unit input 260, required monthly input 261, unit work-in-process input amount 262, work-in-process input by month 263, unit product input These may include amount 264, monthly product input amount 265, total unit input amount 266, total monthly input amount 267, raw material input ratio 268, unit material inventory allocation 269, monthly material inventory allocation 270, purchases for unit input 271, purchases for monthly input 272, unit allocation purchases 273, monthly allocation purchases 274, total unit purchase amount 275, total monthly purchase amount 276, and month-end inventory 277.

In addition, the raw material cost breakdown table 250 can be set with a raw material ratio 280, which is the ratio of raw material costs to product sales, a material inventory period 281, which indicates the number of days from when materials are ordered until they arrive at the site, a work-in-progress inventory period 282, which indicates the number of days required to manufacture the product, and a finished product inventory period 283, which indicates the number of days from when the product is completed until it is sold and revenue is generated.

Monthly 251 represents multiple predetermined periods that make up the period covered by the sales breakdown table. Monthly 251 is the same period as Monthly 201. Unit period 252 represents multiple predetermined periods that make up the period shown in Monthly 251. Unit period 252 is the same period as Unit period 202. Beginning-of-month inventory amount 253 represents the inventory amount of raw materials at the beginning of the month for Monthly 251.

The unit sales equivalent 254 represents the raw material cost required to sell the unit product sales 207 shown in the sales breakdown table generated in step S11. The monthly sales equivalent 255 represents the raw material cost required to sell the monthly product sales 208 shown in the sales breakdown table generated in step S11. The monthly sales equivalent 255 is the total amount of the unit sales equivalent 254 for the unit period 252 belonging to the relevant month 251.

The unit work in process input 256 is the amount obtained by allocating to each unit period 252 the amount equivalent to the cost of raw materials out of the difference between the work in process recorded in the inventory for the year before last and the work in process recorded in the inventory for the previous year. The monthly work in process input 257 is the amount obtained by allocating to each month 251 the amount equivalent to the cost of raw materials out of the difference between the work in process recorded in the inventory for the year before last and the work in process recorded in the inventory for the previous year. The monthly work in process input 257 is the total amount of the unit work in process input 256 for the unit periods 252 that belong to the month 251 in question.

Unit product input 258 is the amount obtained by allocating to each unit period 252 the amount equivalent to raw material costs out of the difference between the products recorded in inventory for the year before last and the products recorded in inventory for the previous year. Monthly product input 259 is the amount obtained by allocating to each month 251 the amount equivalent to raw material costs out of the difference between the products recorded in inventory for the year before last and the products recorded in inventory for the previous year. Monthly product input 259 is the total amount of unit product input 258 for the unit periods 252 that belong to that month 251.

The unit input requirement 260 represents the amount of raw material input in the unit period 252, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly input requirement 261 represents the amount of raw material input in the month 251, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly input requirement 261 is the total amount of the unit input requirement 260 for the unit period 252 belonging to the month 251.

The unit work-in-process input amount 262 is a value obtained by allocating to each unit period 252 the difference between the work-in-process recorded in the inventory assets of the year before last and the work-in-process recorded in the inventory assets of the previous year, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly work-in-process input amount 263 is a value obtained by allocating to each unit period 252 the difference between the work-in-process recorded in the inventory assets of the year before last and the work-in-process recorded in the inventory assets of the previous year, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly work-in-process input amount 263 is the total amount of the unit work-in-process input amount 262 for the unit periods 252 belonging to the month 251 in question.

The unit product input amount 264 is the value obtained by allocating to each unit period 252 the difference between the products recorded in the inventory assets of the year before last and the products recorded in the inventory assets of the previous year, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly product input amount 265 is the value obtained by allocating to each month 251 the difference between the products recorded in the inventory assets of the year before last and the products recorded in the inventory assets of the previous year, taking into account the work-in-process inventory period 282 and the finished product inventory period 283. The monthly product input amount 265 is the total amount of the unit product input amount 264 for the unit periods 252 belonging to the month 251 in question.

The total unit input amount 266 is the sum of the unit input requirement 260, the unit work-in-process input amount 262, and the unit finished product input amount 264 for the unit period 252. The total monthly input amount 267 represents the amount of raw materials input for each month into production, and is the sum of the monthly input requirement 261, the monthly work-in-process input amount 263, and the monthly finished product input amount 265 for the month 251. The total monthly input amount 267 is the sum of the total unit input amount 266 for the unit periods 252 that belong to the month 251.

The raw material input ratio 268 indicates the ratio of the monthly input total 267 to the monthly product sales 208 for the same month. The unit material inventory allocation 269 is the value obtained by allocating the difference between the materials recorded in the inventory assets for the year before last and the materials recorded in the inventory assets for the previous year to each unit period 252. The monthly material inventory allocation 270 is the value obtained by allocating the difference between the materials recorded in the inventory assets for the year before last and the materials recorded in the inventory assets for the previous year to each month 251. The monthly material inventory allocation 270 is the total value of the unit material inventory allocation 269 for the unit periods 252 within the same month. The difference between the materials recorded in the inventory assets for the year before last and the materials recorded in the inventory assets for the previous year is the difference between the earliest inventory amount at the beginning of the month 253 and the latest inventory amount at the end of the month 277 in the raw material breakdown table.

The unit input purchase amount 271 represents the amount of raw materials input in the unit period 252, taking into account the material inventory period 281, the work-in-process inventory period 282, and the finished product inventory period 283. In other words, the unit input purchase amount 271 can be said to be the value of the total unit input amount 266 in the unit period 252, taking into account the material inventory period 281. The monthly input purchase amount 272 represents the amount of raw materials input in the month 251, taking into account the material inventory period 281, the work-in-process inventory period 282, and the finished product inventory period 283. The monthly input purchase amount 272 is the total amount of the unit input purchase amount 271 for the unit period 252 belonging to the month 251.

The unit allocated purchase amount 273 is the difference between the materials recorded in the inventory assets of the year before last and the materials recorded in the inventory assets of the previous year, allocated to each unit period 252, taking into account the material inventory period 281. In other words, the unit allocated purchase amount 273 is the amount set by the unit material inventory allocation amount 269, taking into account the material inventory period 281. The monthly allocated purchase amount 274 is the difference between the materials recorded in the inventory assets of the year before last and the materials recorded in the inventory assets of the previous year, allocated to each month 251, taking into account the material inventory period 281. The monthly allocated purchase amount 274 is the total amount of the unit allocated purchase amount 273 for the unit periods 252 belonging to the month 251 in question.

The total unit purchase amount 275 is the sum of the unit input purchase amount 271 and the unit allocated purchase amount 273 for the unit period 252. The total monthly purchase amount 276 represents the purchase amount of raw materials by month, and is the sum of the monthly input purchase amount 272 and the monthly allocated purchase amount 274 for the month 251. The total monthly purchase amount 276 is the sum of the total unit purchase amount 275 for the unit periods 252 that belong to the month 251.

End of month inventory 277 represents the inventory of raw materials at the end of the month. End of month inventory 277 is calculated by subtracting the amount of monthly total input 267, which is the amount used in manufacturing, from the amount of beginning of month inventory 253 for that month 251, and adding the amount of monthly total purchases 276, which is the amount of raw materials purchased.

[Raw material cost breakdown table generation process]
Next, a description will be given of a process for setting the values of each item in the raw material cost breakdown table 250. The system 1 calculates a raw material ratio 280. The raw material ratio 280 is the ratio of raw material costs to the sales amount of the product.

Incidentally, the "total raw material costs" included in the manufacturing cost report 103 also includes raw material costs for products or work in progress that could not be sold during the previous period. In other words, it includes raw material costs that do not contribute to product sales. Therefore, by excluding the raw material costs for inventory, a more accurate raw material ratio can be calculated.

[Raw material ratio calculation process]
System 1 calculates the percentage of raw material costs in the total manufacturing costs. More specifically, it can be calculated by dividing the "total raw material costs" of about 100 million yen included in manufacturing cost report 103 by the "total manufacturing costs" of about 258,930,000 yen included in manufacturing cost report 103. The percentage of the total raw material costs in the total manufacturing costs is about 38.8%.

Next, calculate the amount of finished products and work in progress that were recorded as inventory during the previous period. The amount of finished products and work in progress that were recorded as inventory during the previous period can be found from the difference between the amount of "Finished Products" and "Work in Progress" in inventory breakdown 105 for the period before last and the amount of "Finished Products" and "Work in Progress" for the previous period. Specifically, the difference in the amount of "Finished Products" is approximately 3.78 million yen, and the difference in the amount of "Work in Progress" is approximately 418,000 yen, for a total of approximately 4.2 million yen. The amount of finished products and work in progress that became inventory during the previous period multiplied by the proportion of raw material costs of 38.8% in total manufacturing costs, amounting to approximately 1.63 million yen, can be said to be the amount that did not contribute to product sales.

Next, system 1 subtracts the amount that did not contribute to product sales, approximately 1.63 million yen, from the total raw material costs for the previous period, approximately 100 million yen, and divides the result by the product sales amount. The product sales amount is the total amount 209 of unit product sales 207 in sales breakdown table 200, which is approximately 327.78 million yen. System 1 sets the result of the division, 30.212%, as raw material ratio 280.

[Inventory period setting]
Next, the setting of various inventory periods will be described. The inventory period refers to, for example, a period that can be recorded as an inventory amount, and is a concept that includes lead time. The material inventory period 281, the work-in-progress inventory period 282, and the finished product inventory period 283 are determined by the type of business of the company or the type of product. For example, even in the same manufacturing industry, the various inventory periods differ among the steel and metal manufacturing industry, the ink manufacturing industry, and the paper manufacturing industry. Therefore, although not shown, a master for setting inventory periods in advance may be prepared in the storage unit of the server device 2 according to the business type and the type of product of the company. If it is possible to hear from the company, various inventory periods may be heard and the information may be input to set them.

Next, the items defined for each month 251 and unit period 252 will be explained. For the inventory amount at the beginning of the month 253, the amount for the first month, i.e., April 2017 in FIG. 7, is set to the amount of "materials" from the period before last in inventory breakdown 105. For subsequent months, the amount of inventory amount at the end of the previous month 277 is set.

Next, the raw material cost ("Raw material cost (required amount)" in FIG. 7) related to the amount required to meet the product sales amount for each month will be explained. First, the system 1 sets the amount of "Total raw material cost" in the manufacturing cost report 103 to the total amount 284 of the monthly total input amount 267. The system 1 also sets the total amount of the unit input amount 266 to the same amount as the total amount 284.

Next, system 1 sets the total amount 286 of monthly work-in-process input 257 to the amount obtained by multiplying the amount of work-in-process recorded as inventory during the previous period by the proportion of raw material costs to the manufacturing costs. Specifically, the inventory amount of work-in-process recorded as inventory during the previous period, approximately 418,000 yen, multiplied by the proportion of raw material costs, approximately 38.8%, to obtain approximately 163,000 yen, which is set as the cost of materials input to the production of work-in-process during the previous period. The total amount of unit work-in-process input 256 is also set to the same amount as total amount 286.

Next, system 1 sets total amount 287 of monthly product input 259 to the amount obtained by multiplying the amount of products recorded as inventory during the previous term by the proportion of raw material costs to the manufacturing costs. Specifically, system 1 sets the total amount of material costs input as products during the previous term to approximately 1,471,000 yen, obtained by multiplying the inventory amount of products recorded as inventory during the previous term, approximately 3,783,000 yen, by the proportion of raw material costs, approximately 38.8%. The total amount of unit product input 258 is also set to the same amount as total amount 287.

Next, system 1 sets the total amount 285 of monthly sales equivalent 255 to the amount obtained by subtracting the total amount 286 of monthly work-in-process input 257 and the total amount 287 of monthly finished goods input 259 from the total amount 284 of the set monthly total input amount 267. The system also sets the total amount of unit sales equivalent 254 to the same amount as total amount 285.

Next, system 1 allocates the total amount 285 of monthly sales equivalents 255 to each month of monthly sales equivalents 255 in accordance with the proportion of the total amount of monthly product sales 208 to set the amount of monthly product sales 208 in sales breakdown table 200 for each month. Next, system 1 divides the allocated amount of monthly sales equivalents 255 into thirds and sets the result as unit sales equivalents 254.

Next, the system 1 distributes the total amount 286 of the monthly work-in-process input 257 to each month according to the proportion of the amount of monthly product sales 208 in the sales breakdown table 200 to the total amount of monthly product sales 208. Next, the system 1 divides the distributed amount of monthly work-in-process input 257 into thirds and sets it as unit work-in-process input 256.

Next, system 1 distributes total amount 287 of monthly product input 259 to each month according to the proportion of monthly product sales 208 in sales breakdown table 200 to the total amount of monthly product sales 208. Next, system 1 divides the distributed amount of monthly product input 259 into thirds and sets this as unit product input 258.

Next, the cost of raw materials actually input in the manufacturing will be described. The system 1 sets the unit required input amount 260 in consideration of the work-in-process inventory period 282 and the finished product inventory period 283. More specifically, the amount of the unit required input amount 260 on April 21, 2017 (unit period 229 in FIG. 7) is set to the same amount as the amount of unit sales equivalent amount 254 60 days later, taking into consideration the work-in-process inventory period 282 of "40 days" and the finished product inventory period 283 of "20 days." In other words, the raw material cost input on April 21, 2017 is set ahead of schedule so that it will be recorded as sales 60 days later.

When setting in advance, it is possible to set a unit period that exceeds the target period. However, the total amount of raw material costs to be input is determined based on the entered financial statement information and should not be changed. Therefore, for example, system 1 may set the amount of unit input required amount 260 for February 1, 2018 to approximately 2,324,000 yen, which is the amount of unit sales equivalent amount 254 for April 1, 2017 (unit period 227 in Figure 7).

In other words, if the amount of "raw material cost (required amount)" in Figure 7 is shifted taking into account the combined number of days for the work-in-process inventory period and the finished goods inventory period, and the amount exceeds the target period, the number of days up to the earliest target period in the breakdown table can be subtracted, and the remaining number of days can be calculated from the latest date (March 31, 2018 in Figure 7) and set as the unit period determined.

Alternatively, in the case where the target period will be exceeded, the value of the required unit investment 260 on February 1, 2018 in the above example may be set to an amount obtained by calculating the difference between the total amount of the required unit investment 260 and the total amount of the required unit investment 260 for other unit periods that have already been set, and dividing the amount by the number of unit periods that have not been set. In other words, the amount to be set may be an amount obtained by equally dividing the difference by the number of unit periods that have not been set.

Similarly, the system 1 sets the unit work-in-process input amount 262 to the amount of unit work-in-process input 256 taking into account the work-in-process inventory period 282 and finished inventory period 283. The system 1 sets the unit finished product input amount 264 to the amount of unit finished product input 258 taking into account the work-in-process inventory period 282 and finished inventory period 283.

System 1 sets the monthly input requirement 261, monthly work-in-process input amount 263, and monthly product input amount 265 to the total amounts of unit input requirement 260, unit work-in-process input amount 262, and unit product input amount 264 corresponding to unit period 252 belonging to month 251, respectively.

The system 1 sets the total unit input amount 266 to the sum of the unit input requirement 260, the unit work-in-process input amount 262, and the unit product input amount 264 for the corresponding unit period 252. The system 1 sets the total monthly input amount 267 to the sum of the monthly input requirement 261, the monthly work-in-process input amount 263, and the monthly product input amount 265 for the corresponding month 251.

Next, system 1 calculates raw material input ratio 268 by dividing the monthly total input amount 267 by the monthly product sales amount 208 for the corresponding month.

Next, system 1 calculates the amount of raw materials recorded as inventory during the previous period, and sets this as the total amount of unit material inventory allocation amount 269. Specifically, system 1 calculates the difference between the amount of materials recorded in inventory assets for the year before last, approximately 14.13 million yen, and the amount of materials recorded in inventory assets for the previous year, approximately 15.39 million yen, and sets this as the total amount of unit material inventory allocation amount 269. System 1 also sets this amount as the total amount of monthly material inventory allocation amount 270.

Next, system 1 sets the amount of "total raw material cost" in manufacturing cost report 103 to the total amount of unit input purchases 271 and the total amount of monthly input purchases 272. Next, system 1 sets the amount of raw materials recorded as inventory during the previous period to the total amount of unit allocation purchases 273 and monthly allocation purchases 274. The method of calculating the amount of raw materials recorded as inventory during the previous period is as described above.

Next, system 1 distributes the total amount of monthly material inventory allocation 270 to each month of monthly material inventory allocation 270 in accordance with the proportion of the amount of monthly total input amount 267 in each month to the total amount 284 of monthly total input amount 267. Next, system 1 divides the distributed amount of monthly material inventory allocation 270 into thirds and sets the result as unit material inventory allocation 269.

Next, the cost of raw materials purchased during the previous period will be described. System 1 sets the unit input purchase amount 271 to an amount that takes into account the material inventory period 281. More specifically, the amount of unit input purchase amount 271 on April 11, 2017 (unit period 228 in FIG. 7) is set to the same amount as the total unit input amount 266 10 days later, taking into account the "10 days" of material inventory period 281. In other words, the cost of raw materials to be input on April 21, 2017 is set forward so that it is recorded as the cost of raw materials to be purchased on April 11, 2017. Note that here too, the amount of unit input purchase amount 271 is set by shifting it from the total unit input amount 266 so as not to change the total amount of raw material costs.

Next, the system 1 sets the unit allocated purchase amount 273 to the amount of the unit material inventory allocation amount 269, taking into account the material inventory period 281. The system 1 sets the amount of the monthly input purchase amount 272 and the monthly allocated purchase amount 274 to the total amount of the unit input purchase amount 271 and the unit allocated purchase amount 273 corresponding to the unit period 252 belonging to the month 251, respectively.

The system 1 sets the unit purchase amount total 275 to the sum of the unit input purchase amount 271 and the unit allocated purchase amount 273 for the corresponding unit period 252. The system 1 sets the monthly purchase amount total 276 to the sum of the monthly input purchase amount 272 and the monthly allocated purchase amount 274 for the corresponding month 251. The system 1 sets the total of the unit purchase amount total 275 to the sum of the unit purchase amount total 275 for each unit period 252. Furthermore, the system 1 sets the total of the monthly purchase amount total 276 to the sum of the monthly purchase amount total 276 for each month 251.

System 1 sets end-of-month inventory amount 277 to the amount calculated by subtracting monthly total input amount 267 from beginning-of-month inventory amount 253 and adding monthly total purchase amount 276. In this manner, values for all items in raw material cost breakdown table 250 can be set.

Returning to the explanation of FIG. 5, the system 1 generates an outsourcing cost breakdown table based on the information read in step S1 and the sales breakdown table generated in step S11 (step S13). FIG. 8 is a diagram showing an example of an outsourcing cost breakdown table corresponding to at least one embodiment of the present invention.

[Outsourcing cost breakdown table]
The outsourcing cost breakdown table 300 includes: by month 301, unit period 302, unit sales equivalent 303, monthly sales equivalent 304, unit work in process equivalent 305, monthly work in process equivalent 306, unit product equivalent 307, monthly product equivalent 308, sales during the period 309, work in process during the period 310, product during the period 311, sales during the period 312, work in process during the period 313, product during the period 314, These may include mid-term sales 315, mid-term work-in-process 316, mid-term finished product 317, mid-term sales 318, mid-term work-in-process 319, mid-term finished product 320, unit mid-term sales 321, monthly mid-term sales 322, unit mid-term work-in-process 323, monthly mid-term work-in-process 324, unit mid-term finished product 325, monthly mid-term finished product 326, unit input total 327, and monthly input total 328.

In addition, the outsourcing ratio 330, which is the ratio of outsourcing costs to product sales, can be set in the outsourcing cost breakdown table 300. Furthermore, the material inventory period 281, work-in-process inventory period 282, and finished product inventory period 283 used to generate the raw material cost breakdown table 250 can also be set as available.

Monthly 301 represents multiple predetermined periods that make up the period covered by the subcontract cost breakdown table. Monthly 301 is the same period as monthly 201 and monthly 251. Unit period 302 represents multiple predetermined periods that make up the period shown in monthly 301. Unit period 302 is the same period as unit period 202 and unit period 252.

The unit sales equivalent 303 represents the outsourcing cost required to sell the unit product sales 207 shown in the sales breakdown table generated in step S11. The monthly sales equivalent 304 represents the outsourcing cost required to sell the monthly product sales 208 shown in the sales breakdown table generated in step S11.

The unit work in process equivalent 305 is the amount obtained by allocating to each unit period 302 the amount equivalent to outsourcing costs out of the difference between the work in process recorded in the inventory of the year before last and the work in process recorded in the inventory of the previous year. The monthly work in process equivalent 306 is the amount obtained by allocating to each month 301 the amount equivalent to outsourcing costs out of the difference between the work in process recorded in the inventory of the year before last and the work in process recorded in the inventory of the previous year. The monthly work in process equivalent 306 is the total amount of the unit work in process equivalent 305 for the unit periods 302 that belong to the month 301.

The unit product equivalent 307 is the amount obtained by allocating to each unit period 302 the amount equivalent to the subcontracting cost out of the difference between the products recorded in the inventory of the year before last and the products recorded in the inventory of the previous year. The monthly product equivalent 308 is the amount obtained by allocating to each month 301 the amount equivalent to the subcontracting cost out of the difference between the products recorded in the inventory of the year before last and the products recorded in the inventory of the previous year. The monthly product equivalent 308 is the total amount of the unit product equivalent 307 for the unit periods 302 that belong to that month 301.

Sales for the period 309, work in progress for the period 310, finished product for the period 311, sales for the period 312, work in progress for the period 313, finished product for the period 314, sales for the period 315, work in progress for the period 316, finished product for the period 317, sales for the period 318, work in progress for the period 319, and finished product for the period 320 represent the amount of outsourcing expenses input by month 301, taking into account the work in progress inventory period 282.

Unit period sales 321 is the total amount of unit period sales 309, 312, 315, and 318 for the unit period 302. Monthly period sales 322 is the total amount of unit period sales 321 for the unit period 302 belonging to Monthly 301.

The work in progress for the unit period 323 is the total amount of work in progress for the unit period 302, including work in progress for the unit period 310, work in progress for the unit period 313, work in progress for the unit period 316, and work in progress for the unit period 319. The work in progress for the month 324 is the total amount of work in progress for the unit period 302 that belongs to the month 301.

The product amount for the unit period 325 is the total amount of the product amount for the unit period 302, 311, 314, 317, and 320. The product amount for the month 326 is the total amount of the product amount for the unit period 302, 325, belonging to the month 301.

The total unit input 327 is the sum of the sales amount for the unit period 321, the work in progress amount for the unit period 323, and the finished product amount for the unit period 325 in the unit period 302. The total monthly input 328 is the sum of the total unit input 327 for the unit period 302 belonging to the month 301.

[Subcontract cost breakdown table generation process]
Next, a description will be given of a process for setting the values of each item in the subcontract cost breakdown table 300. The system 1 calculates the subcontract ratio 330. The subcontract ratio 330 is the ratio of the subcontract cost to the product sales amount.

Here, the "total outsourcing costs" included in the manufacturing cost report 103 includes outsourcing costs for products or work in progress that could not be sold during the previous period. Therefore, by excluding the outsourcing costs for inventory, a more accurate outsourcing ratio can be calculated.

[Outsourcing ratio calculation process]
System 1 calculates the percentage of the outsourcing cost in the total manufacturing cost. More specifically, it can be calculated by dividing the "total outsourcing cost" of about 38.19 million yen included in manufacturing cost report 103 by the "total manufacturing cost" of about 258.93 million yen included in manufacturing cost report 103. The percentage of the total outsourcing cost in the total manufacturing cost is about 14.75%.

As calculated in the raw materials ratio calculation process, the total amount of finished products and work in progress recorded as inventory during the previous period was approximately 4.2 million yen. The amount of finished products and work in progress that became inventory during the previous period multiplied by the proportion of outsourcing costs to total manufacturing costs, approximately 14.75%, amounts to approximately 620,000 yen, which can be said to be the amount that did not contribute to product sales during the previous period.

Next, system 1 subtracts the amount that did not contribute to product sales, approximately 620,000 yen, from the total outsourcing costs for the previous period, approximately 38.19 million yen, and divides the result by the product sales amount. Product sales amount is the total amount 209 of unit product sales 207 in sales breakdown table 200, which is approximately 327.78 million yen. System 1 sets the result of the division, approximately 11.462%, as outsourcing ratio 330.

Next, the items determined for each month 301 and unit period 302 will be described. First, the outsourcing cost ("Outsourcing cost (required amount)" in FIG. 8) related to the amount required to meet the product sales amount for each month will be described. System 1 sets the amount of monthly sales equivalent 304 for each month as the value obtained by multiplying the amount of monthly product sales 208 in the sales breakdown table 200 corresponding to each month by outsourcing ratio 330. Next, system 1 divides the amount of the set monthly sales equivalent 304 into thirds and sets this as unit sales equivalent 303. System 1 adds up the amounts of monthly sales equivalent 304 and sets this as the total amount of unit sales equivalent 303 and monthly sales equivalent 304.

Next, system 1 sets total amount 333 of monthly work-in-progress equivalent 306 as the amount of work-in-progress recorded as inventory during the previous term multiplied by the proportion of outsourcing costs to the manufacturing costs. Specifically, system 1 sets the total amount of outsourcing costs invested in the production of work-in-progress during the previous term to be approximately 62,000 yen, calculated by multiplying the amount of work-in-progress recorded as inventory during the previous term (approximately 418,000 yen) by the proportion of outsourcing costs (approximately 14.75%). The total amount of unit work-in-progress equivalent 305 is also set to the same amount as total amount 333.

Next, system 1 sets the total amount of monthly product equivalent 308 as the amount of products recorded as inventory during the previous term multiplied by the proportion of outsourcing costs to the manufacturing costs. Specifically, system 1 sets the total amount of outsourcing costs input as products during the previous term to approximately 558,000 yen, calculated by multiplying the inventory amount of products recorded as inventory during the previous term, approximately 3,783,000 yen, by the proportion of outsourcing costs, approximately 14.75%, as the total amount of outsourcing costs input as products during the previous term. The same amount is also set for the total amount of unit product equivalent 307.

Next, the outsourcing costs incurred during the period are calculated. Taking into account the work-in-process inventory period 282 and the finished goods inventory period 283, the system 1 distributes the amount corresponding to the unit sales equivalent 303 to the sales portion during the period 309, the sales portion during the period 312, the sales portion during the period 315, and the sales portion during the period 318.

Here, the work-in-process inventory period 282 is "40 days," and the unit period 302 is in units of 10 days. In other words, the work-in-process inventory period 282 is made up of four unit periods 302. Therefore, the system 1 distributes the outsourcing costs required to sell the unit sales equivalent 303 to the four unit periods.

A concrete example will be used to explain this. The amount 351 (approximately 1,361,000 yen) of the unit sales equivalent 303 on June 21, 2017 (unit period 340 in FIG. 8) is divided into four equal parts, and the amount thus divided is distributed to multiple unit periods corresponding to the manufacturing period, taking into consideration the "20 days" of the product inventory period 283. The amount thus divided is approximately 340,000 yen.

Considering the "20 days" product inventory period from unit period 340, this corresponds to the period up to June 1, 2017. From this point, the amount 351 of unit sales equivalent 303 is distributed for each unit period over the period during which production is in progress, that is, the work-in-process inventory period. In other words, for the in-period sales amount 318 for "10 days ago," the amount 355 distributed to May 21, 2017 (unit period 343 in FIG. 8) is set.

Furthermore, system 1 shifts the unit period by 10 days and distributes it to the sales amount for the period 315 of "Outsourcing cost input (20 days ago)". For the sales amount for the period 315, amount 354 is set on May 11, 2017 (unit period 342 in FIG. 8). Similarly, for the sales amount for the period 312, amount 353 is set on May 1, 2017 (unit period 341 in FIG. 8), and for the sales amount for the period 309, amount 352 is set on April 21, 2017.

System 1 sets the total amount to the sum of the amounts set for sales during the period 309. Similarly, system 1 sets the total amount to the sum of the amounts set for finished goods during the period 311, sales during the period 312, work in progress during the period 313, finished goods during the period 314, sales during the period 315, work in progress during the period 316, finished goods during the period 317, sales during the period 318, work in progress during the period 319, and finished goods during the period 320.

In this way, by apportioning the outsourcing costs over the period during which the product was manufactured, it is possible to allocate the outsourcing costs according to sales, enabling a more precise analysis.

When the amount of unit sales equivalent 303 is distributed by shifting the unit period, it is preferable to set the sales amount during the period 309, 312, 315, and 318 so that the total amount of outsourcing costs does not change. Taking into account the work-in-process inventory period and the finished goods inventory period, the amount can be set as is for unit periods for which it is possible to set the amount ahead of time, and if it is brought ahead and exceeds the target period, the number of days up to the earliest target period in the breakdown table can be subtracted as shown in the raw material cost breakdown table, and the remaining number of days can be calculated from the latest date (March 31, 2018 in Figure 8) and set to the unit period determined.

Similar to setting the sales amount for the period 309, the system 1 allocates the amount corresponding to the unit work-in-process equivalent portion 305 to the work-in-process amount for the period 310, the work-in-process amount for the period 313, the work-in-process amount for the period 316, and the work-in-process amount for the period 319, taking into consideration the work-in-process inventory period 282 and the finished product inventory period 283. The system 1 also allocates the amount corresponding to the unit product equivalent portion 307 to the finished product portion 311, the finished product portion 314, the finished product portion 317, and the finished product portion 320, taking into consideration the work-in-process inventory period 282 and the finished product inventory period 283.

Next, system 1 sets unit period sales 321 to the total amount of period sales 309, period sales 312, period sales 315, and period sales 318 for the corresponding unit period 302. System 1 sets monthly period sales 322 to the total amount of unit period sales 321 for the unit period belonging to that month.

Next, system 1 sets work in progress for unit period 323 to the total amount of work in progress for unit period 310, work in progress for unit period 313, work in progress for unit period 316, and work in progress for unit period 319 for the corresponding unit period 302. System 1 sets work in progress for month 324 to the total amount of work in progress for unit period 323 for the unit period belonging to that month.

Next, the system 1 sets the total amount of the product portion for the unit period 311, the product portion for the period 314, the product portion for the period 317, and the product portion for the period 320 for the corresponding unit period 302 to the product portion for the unit period 325. The system 1 sets the total amount of the product portion for the unit period 325 for the unit period belonging to the month to the product portion for the month.

Next, the system 1 sets the total unit input amount 327 to the sum of the sales amount for the unit period 321, the work in progress amount for the unit period 323, and the finished product amount for the unit period 325 for the corresponding unit period 302. The system 1 sets the total monthly input amount 328 to the sum of the monthly sales amount for the period 322, the monthly work in progress amount for the period 324, and the monthly finished product amount for the period 326 for the corresponding month 301. In this way, values for all items in the subcontract cost breakdown table 300 can be set.

Returning to the explanation of FIG. 5, the system 1 generates a labor cost breakdown table based on the information read in step S1 and the subcontract cost breakdown table generated in step S13 (step S14). FIG. 9 is a diagram showing an example of a labor cost breakdown table corresponding to at least one embodiment of the present invention.

[Labor cost breakdown table]
The labor cost breakdown table 400 includes monthly 401, unit period 402, monthly production amount 403, unit period production amount 404, breakdown (40 days ago) 405, breakdown (30 days ago) 406, breakdown (20 days ago) 407, breakdown (10 days ago) 408, monthly work in progress amount 409, unit period work in progress amount 410, breakdown (40 days ago) 411, breakdown (30 days ago) 412, breakdown (20 days ago) ) 413, breakdown (10 days ago) 414, monthly mid-term product portion 415, unit period product portion 416, breakdown (40 days ago) 417, breakdown (30 days ago) 418, breakdown (20 days ago) 419, breakdown (10 days ago) 420, monthly mid-term total 421, breakdown (40 days ago) 422, breakdown (30 days ago) 423, breakdown (20 days ago) 424, and breakdown (10 days ago) 425. In addition, the material inventory period 281, work-in-process inventory period 282, and finished product inventory period 283 used in generating the raw material cost breakdown table 250 may also be set to be usable.

Monthly 401 represents multiple predetermined periods that make up the period covered by the labor cost breakdown table. Monthly 401 is the same period as monthly 201, monthly 251, and monthly 301. Unit period 402 represents multiple predetermined periods that make up the period shown in monthly 401. Unit period 402 is the same period as unit period 202, unit period 252, and unit period 302.

Monthly production during the period 403 is a monthly representation of the labor costs for manufacturing the products sold during the period. Unit production during the period 404 is a value obtained by allocating the labor costs for manufacturing the products sold during the period to the unit period 402.

Breakdown (40 days ago) 405, Breakdown (30 days ago) 406, Breakdown (20 days ago) 407, and Breakdown (10 days ago) 408 represent the labor costs in unit period 402 for manufacturing the products sold during the period, taking into account the work-in-process inventory period 282. The sum of Breakdown (40 days ago) 405, Breakdown (30 days ago) 406, Breakdown (20 days ago) 407, and Breakdown (10 days ago) 408 is the same as the amount manufactured during unit period 404.

The monthly work in progress portion 409 is the amount obtained by allocating to each month 401 the amount equivalent to labor costs out of the difference between the work in progress recorded in inventory for the year before last and the work in progress recorded in inventory for the previous year. The unitary period work in progress portion 410 is the amount obtained by allocating to each unit period 402 the amount equivalent to labor costs out of the difference between the work in progress recorded in inventory for the year before last and the work in progress recorded in inventory for the previous year. The monthly work in progress portion 409 is the total amount of the unitary period work in progress portion 410 for the unit periods 402 that belong to the month 401 in question.

Breakdown (40 days ago) 411, Breakdown (30 days ago) 412, Breakdown (20 days ago) 413, and Breakdown (10 days ago) 414 represent the labor costs in unit period 402 for manufacturing work in progress recorded as inventory, taking into account work in progress inventory period 282. The sum of Breakdown (40 days ago) 411, Breakdown (30 days ago) 412, Breakdown (20 days ago) 413, and Breakdown (10 days ago) 414 is the same as the amount of work in progress during unit period 410.

The monthly product portion for the period 415 is the amount obtained by allocating to each month 401 the amount equivalent to labor costs out of the difference between the products recorded in the inventory of the year before last and the products recorded in the inventory of the previous year. The unit period product portion 416 is the amount obtained by allocating to each unit period 402 the amount equivalent to labor costs out of the difference between the products recorded in the inventory of the year before last and the products recorded in the inventory of the previous year. The monthly product portion for the period 415 is the total amount of the unit period product portion 416 for the unit periods 402 that belong to the month 401 in question.

Breakdown (40 days ago) 417, Breakdown (30 days ago) 418, Breakdown (20 days ago) 419, and Breakdown (10 days ago) 420 represent the labor costs in unit period 402 for manufacturing products recorded as inventory, taking into account work-in-process inventory period 282. The sum of breakdown (40 days ago) 417, breakdown (30 days ago) 418, breakdown (20 days ago) 419, and breakdown (10 days ago) 420 is the same as the amount of finished goods in unit period 416.

The monthly mid-term total 421 is the total of the monthly manufactured portion 403, the monthly work-in-process portion 409, and the monthly finished portion 415 for the month 401. The monthly mid-term total 421 is the total of the breakdown (40 days ago) 422, the breakdown (30 days ago) 423, the breakdown (20 days ago) 424, and the breakdown (10 days ago) 425 of the unit period 402 belonging to the month 401.

Breakdown (40 days ago) 422 is the total amount of breakdown (40 days ago) 405, breakdown (40 days ago) 411, and breakdown (40 days ago) 417 for each unit period 402. Breakdown (30 days ago) 423 is the total amount of breakdown (30 days ago) 406, breakdown (30 days ago) 412, and breakdown (30 days ago) 418 for each unit period 402. Breakdown (20 days ago) 424 is the total amount of breakdown (20 days ago) 407, breakdown (20 days ago) 413, and breakdown (20 days ago) 419 for each unit period 402. Breakdown (10 days ago) 425 is the total amount of breakdown (10 days ago) 408, breakdown (10 days ago) 414, and breakdown (10 days ago) 420 for each unit period 402.

[Labor cost breakdown table generation process]
Next, a description will be given of a process for setting the values of each item in the labor cost breakdown table 400. The system 1 calculates a labor ratio 430. The labor ratio 430 is the ratio of labor costs to product sales.

Here, the "total labor costs" included in the manufacturing cost report 103 includes labor costs related to products or work in progress that could not be sold during the previous period. Therefore, by excluding the labor costs for inventory, a more accurate labor ratio can be calculated.

[Labor ratio calculation process]
System 1 calculates the percentage of labor costs in total manufacturing costs. More specifically, it can be calculated by dividing the "total labor costs" of about 69.74 million yen included in manufacturing cost report 103 by the "total manufacturing costs" of about 258.93 million yen included in manufacturing cost report 103. The percentage of the total labor costs in total manufacturing costs is about 26.94%.

As calculated in the raw materials ratio calculation process, the total amount of finished goods and work in progress recorded as inventory during the previous period was approximately 4.2 million yen. This amount multiplied by the ratio of labor costs to total manufacturing costs, 26.94%, amounts to approximately 1.13 million yen, which can be said to be the amount that did not contribute to product sales during the previous period.

Next, system 1 subtracts the amount that did not contribute to product sales, approximately 1.13 million yen, from the total labor costs for the previous period, approximately 69.74 million yen, and divides the result by the product sales amount. Product sales amount is the total amount 209 of unit product sales 207 in sales breakdown table 200, which is approximately 327.78 million yen. System 1 sets the result of the division, approximately 20.933%, as labor ratio 430.

Next, the items defined for each month 401 and unit period 402 will be explained. First, the system 1 sets the amount of "total labor costs" in the manufacturing cost report 103 to the total amount of the monthly mid-term total 421.

Next, system 1 sets the total amount of monthly work in progress 409 and unitary work in progress 410 as the amount of work in progress recorded as inventory during the previous period multiplied by the proportion of labor costs to the manufacturing costs. Specifically, system 1 sets the total amount of labor costs invested in the production of work in progress during the previous period as approximately 113,000 yen, calculated by multiplying the amount of work in progress recorded as inventory during the previous period (approximately 418,000 yen) by the proportion of labor costs (approximately 26.94%).

Next, system 1 sets the total amount of monthly in-period products 415 and unit-period products 416 as the amount of products recorded as inventory during the previous period multiplied by the proportion of labor costs to the manufacturing costs. Specifically, system 1 sets the total amount of labor costs input as products during the previous period as approximately 1,019,000 yen, calculated by multiplying the inventory amount of products recorded as inventory during the previous period, approximately 3,783,000 yen, by the proportion of labor costs, approximately 26.94%.

Next, the labor costs incurred during the period are calculated. System 1 sets the total amount of monthly production amount 403 and unit period production amount 404 as the amount obtained by subtracting the total amount of monthly work-in-progress amount 409 and the total amount of monthly finished goods amount 415 from the total amount of monthly total amount 421.

Next, the system 1 sets an amount that is an equal division of the total amount of the monthly production amount 403 for each month of the monthly production amount 403. Similarly, the system 1 sets an equal division of the total amount of the unit production amount 404 for each unit period of the unit production amount 404.

Next, the setting of the breakdown of the production amount during the unit period 404 will be described. The system 1 sets the amount obtained by multiplying the amount of the production amount during the unit period 404 by the ratio of the sales amount during the period 309 of the subcontracting cost input (40 days ago) to the sales amount during the unit period 321 in the subcontracting cost breakdown table 300 as the breakdown (40 days ago) 405.

Specifically, the unit period 431 (April 21, 2017) will be used as an example. The amount of manufacturing during the unit period 404 is approximately 1.9 million yen, and in the unit period of April 21, 2017 in the subcontract cost breakdown table 300, the amount of sales during the unit period 321 is approximately 1.218 million yen, and the amount of sales during the period 309 of subcontract cost input (40 days ago) is approximately 340,000 yen. Therefore, the system 1 sets the amount of breakdown (40 days ago) 405 of the unit period 431 to approximately 532,000 yen, which is approximately 1.9 million yen multiplied by approximately 27.9%.

The system 1 sets values for breakdown (30 days ago) 406, breakdown (20 days ago) 407, and breakdown (10 days ago) 408 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 405.

The reason the breakdown is from 40 days ago is because the work-in-process inventory period is "40 days." The reason the breakdown is in 10-day increments is because the unit period is 10 days.

Next, the setting of the breakdown of work in progress for unit period 410 will be described. System 1 sets the amount obtained by multiplying the amount of work in progress for unit period 410 by the proportion of work in progress for subcontracting cost input (40 days ago) 310 in work in progress for unit period 323 in subcontracting cost breakdown table 300 as the breakdown (40 days ago) 411.

Specifically, the unit period 431 (April 21, 2017) will be used as an example. The amount of work in progress during the unit period 410 is approximately 3,100 yen, and in the unit period of April 21, 2017 in the subcontract cost breakdown table 300, the amount of work in progress during the unit period 323 is approximately 2,000 yen, and the amount of work in progress during the period 310 for subcontract cost input (40 days ago) is approximately 600 yen. Therefore, the system 1 sets the amount of breakdown (40 days ago) 411 of the unit period 431 to approximately 900 yen, which is approximately 2,000 yen multiplied by approximately 27.9%.

The system 1 sets values for breakdown (30 days ago) 412, breakdown (20 days ago) 413, and breakdown (10 days ago) 414 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 411.

Next, the setting of the breakdown of the product portion during the unit period 416 will be explained. The system 1 sets the amount obtained by multiplying the amount of the product portion during the unit period 416 by the proportion of the product portion during the period 311 of the subcontract cost input (40 days ago) to the product portion during the unit period 325 in the subcontract cost breakdown table 300 as the breakdown (40 days ago) 417.

Specifically, the unit period 431 (April 21, 2017) will be used as an example. The amount of the product portion during the unit period 416 is approximately 28,000 yen, and in the unit period of April 21, 2017 in the subcontract cost breakdown table 300, the amount of the product portion during the unit period 325 is approximately 18,000 yen, and the amount of the product portion during the period 311 of the subcontract cost input (40 days ago) is approximately 51,000 yen. Therefore, the system 1 sets the amount of the breakdown (40 days ago) 417 of the unit period 431 to approximately 7,900 yen, which is approximately 28,000 yen multiplied by approximately 27.9%.

The system 1 sets values for breakdown (30 days ago) 418, breakdown (20 days ago) 419, and breakdown (10 days ago) 420 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 417.

Next, system 1 sets the total amount of breakdown (40 days ago) 405, breakdown (40 days ago) 411, and breakdown (40 days ago) 417 as breakdown (40 days ago) 422 of the mid-term plan. Similarly, system 1 sets the total amount of breakdown (30 days ago) 406, breakdown (30 days ago) 412, and breakdown (30 days ago) 418 as breakdown (30 days ago) 423 of the mid-term plan. System 1 sets the total amount of breakdown (20 days ago) 407, breakdown (20 days ago) 413, and breakdown (20 days ago) 419 as breakdown (20 days ago) 424 of the mid-term plan. System 1 sets the total amount of breakdown (10 days ago) 408, breakdown (10 days ago) 414, and breakdown (10 days ago) 420 to breakdown (10 days ago) 425 of the interim plan. As described above, values for all items in labor cost breakdown table 400 can be set.

Because the values in the labor cost breakdown table 400 are set by referring to the subcontract cost breakdown table 300, it can be said that the values are set taking into account the work-in-process inventory period 282 and the finished goods inventory period 283.

Returning to the explanation of FIG. 5, the system 1 generates an other expense breakdown table based on the information read in step S1 and the subcontract expense breakdown table generated in step S13 (step S15). FIG. 10 is a diagram showing an example of an other expense breakdown table corresponding to at least one embodiment of the present invention.

[Other Expenses Breakdown Sheet]
The miscellaneous expense breakdown table 450 includes monthly expenses 451, unit period 452, monthly production amount 453, unit period production amount 454, breakdown (40 days ago) 455, breakdown (30 days ago) 456, breakdown (20 days ago) 457, breakdown (10 days ago) 458, monthly work in progress amount 459, work in progress amount for unit period 460, breakdown (40 days ago) 461, breakdown (30 days ago) 462, breakdown (20 days ago) 463, and breakdown (10 days ago) 464. , monthly finished goods for the period 465, unit period finished goods for the period 466, breakdown (40 days ago) 467, breakdown (30 days ago) 468, breakdown (20 days ago) 469, breakdown (10 days ago) 470, monthly packing and manufacturing freight 471, monthly depreciation expense 472, monthly other manufacturing expenses 473, monthly mid-term total 474, breakdown (40 days ago) 475, breakdown (30 days ago) 476, breakdown (20 days ago) 477, and breakdown (10 days ago) 478.

Monthly 451 represents multiple specified periods that make up the period covered by the miscellaneous expense breakdown table. Monthly 451 is the same period as monthly 201, monthly 251, monthly 301, and monthly 401. Unit period 452 represents multiple specified periods that make up the period shown in monthly 451. Unit period 452 is the same period as unit period 202, unit period 252, unit period 302, and unit period 402.

Monthly production amount for the period 453 is a monthly representation of other expenses for manufacturing products sold during the period. Unit production amount for the period 454 is a value obtained by allocating other expenses for manufacturing products sold during the period to the unit period 452.

Breakdown (40 days ago) 455, Breakdown (30 days ago) 456, Breakdown (20 days ago) 457, and Breakdown (10 days ago) 458 represent other expenses in unit period 452 for manufacturing products sold during the period, taking into account work-in-process inventory period 282. The sum of breakdown (40 days ago) 455, breakdown (30 days ago) 456, breakdown (20 days ago) 457, and breakdown (10 days ago) 458 is the same as the amount manufactured during unit period 454.

The monthly work in progress portion 459 is the amount obtained by allocating to each month 451 the amount equivalent to other expenses out of the difference between the work in progress recorded in inventory for the year before last and the work in progress recorded in inventory for the previous year. The unitary period work in progress portion 460 is the amount obtained by allocating to each unit period 452 the amount equivalent to other expenses out of the difference between the work in progress recorded in inventory for the year before last and the work in progress recorded in inventory for the previous year. The monthly work in progress portion 459 is the total amount of the unitary period work in progress portion 460 for the unit periods 452 that belong to the month 451 in question.

Breakdown (40 days ago) 461, Breakdown (30 days ago) 462, Breakdown (20 days ago) 463, and Breakdown (10 days ago) 464 represent other expenses in unit period 452 for manufacturing work in progress recorded as inventory, taking into account work in progress inventory period 282. The sum of breakdown (40 days ago) 461, breakdown (30 days ago) 462, breakdown (20 days ago) 463, and breakdown (10 days ago) 464 is the same as the amount of work in progress during unit period 460.

The monthly finished goods portion 465 is the amount obtained by allocating to each month 451 the amount equivalent to other expenses out of the difference between the products recorded in inventory for the year before last and the products recorded in inventory for the previous year. The unit period finished goods portion 466 is the amount obtained by allocating to each unit period 452 the amount equivalent to other expenses out of the difference between the products recorded in inventory for the year before last and the products recorded in inventory for the previous year. The monthly finished goods portion 465 is the total amount of the unit period finished goods portion 466 for the unit periods 452 that belong to the month 451 in question.

Breakdown (40 days ago) 467, Breakdown (30 days ago) 468, Breakdown (20 days ago) 469, and Breakdown (10 days ago) 470 represent other expenses in unit period 452 for manufacturing products recorded as inventory, taking into account work-in-process inventory period 282. The sum of breakdown (40 days ago) 467, breakdown (30 days ago) 468, breakdown (20 days ago) 469, and breakdown (10 days ago) 470 is the same as the amount of finished goods during unit period 466.

Monthly packing and manufacturing freight 471 is the value obtained by allocating the amount of "packing and manufacturing freight" in manufacturing cost report 103 to each month 451. Monthly depreciation 472 is the value obtained by allocating the amount of "depreciation" in manufacturing cost report 103 to each month 451. Monthly other manufacturing expenses 473 is the value obtained by allocating the total amount of "lease fee," "rent," "expenses for consumables," "repair expenses," "utilities," "travel expenses," "insurance premiums," "taxes and public charges," "other taxable expenses," and "other non-taxable expenses" in manufacturing cost report 103 to each month 451.

The monthly mid-term total 474 is the sum of the monthly manufactured portion 453, monthly work-in-progress portion 459, and monthly finished portion 465 for the month 451. The monthly mid-term total 474 is also the sum of the monthly packing and freight charges 471, monthly depreciation expenses 472, and monthly other manufacturing expenses 473. The monthly mid-term total 474 is the sum of the breakdown (40 days ago) 475, breakdown (30 days ago) 476, breakdown (20 days ago) 477, and breakdown (10 days ago) 478 of the unit period 452 belonging to the month 451 in question.

Breakdown (40 days ago) 475 is the total amount of breakdown (40 days ago) 455, breakdown (40 days ago) 461, and breakdown (40 days ago) 467 for each unit period 452. Breakdown (30 days ago) 476 is the total amount of breakdown (30 days ago) 456, breakdown (30 days ago) 462, and breakdown (30 days ago) 468 for each unit period 452. Breakdown (20 days ago) 477 is the total amount of breakdown (20 days ago) 457, breakdown (20 days ago) 463, and breakdown (20 days ago) 469 for each unit period 452. Breakdown (10 days ago) 478 is the total amount of breakdown (10 days ago) 458, breakdown (10 days ago) 464, and breakdown (10 days ago) 470 for each unit period 452.

[Other expense breakdown table generation process]
Next, a description will be given of a process for setting the values of each item in the other expense breakdown table 450. Although not shown, the system 1 calculates the other expense ratio. The other expense ratio is the ratio of labor costs to product sales.

System 1 calculates the percentage of total manufacturing costs that are accounted for by manufacturing expenses. More specifically, it can be calculated by dividing the "total manufacturing expenses" of approximately 50.33 million yen included in manufacturing cost report 103 by the "total manufacturing costs" of approximately 258.93 million yen included in manufacturing cost report 103. The percentage of total manufacturing costs that are accounted for by total manufacturing expenses is approximately 19.44%.

Next, system 1 sets the amount of "total manufacturing expenses" in manufacturing cost report 103 to the total amount of monthly mid-term total 474. Next, system 1 sets the total amount of monthly work in progress 459 and unit period work in progress 460 to the amount obtained by multiplying the amount of work in progress recorded as inventory during the previous period by the proportion of other expenses to the manufacturing expenses. Specifically, system 1 multiplies the inventory amount of work in progress recorded as inventory during the previous period (approximately 418,000 yen) by the proportion of labor costs (approximately 19.44%) to obtain approximately 81,000 yen, as the total amount of other expenses invested in the production of work in progress during the previous period.

Next, system 1 sets the total amount of monthly in-period products 465 and unit period products 466 as the amount of products recorded as inventory during the previous period multiplied by the proportion of other expenses to the manufacturing costs. Specifically, system 1 sets the total amount of other expenses input as products during the previous period as approximately 735,000 yen, multiplied by approximately 19.44%, which is the proportion of other expenses, to approximately 3,783,000 yen.

Next, other expenses incurred during the period are calculated. System 1 sets the total amount of monthly manufactured portion 453 and unit period manufactured portion 454 as the amount obtained by subtracting the total amount of monthly work-in-progress portion 459 and the total amount of monthly finished portion 465 from the total amount of monthly total for period 474.

Next, system 1 sets the amount of "packing freight" in manufacturing cost report 103 as the total amount of monthly packing freight 471. System 1 sets the amount of "depreciation" in manufacturing cost report 103 as the total amount of monthly depreciation 472. System 1 sets the total amount of "lease fee," "rent," "expenses for consumables," "repair expenses," "utilities," "travel expenses," "insurance premiums," "taxes and public charges," "other taxable expenses," and "other non-taxable expenses" in manufacturing cost report 103 as the total amount of monthly other manufacturing expenses 473.

Next, the system 1 sets the total amount of the monthly production amount 453 for each month based on the proportion of the monthly sales amount 322 to the monthly input amount 328 for that month in the subcontract cost breakdown table 300. Similarly, for each unit period of the unit period production amount 404, the amount of the monthly production amount 453 set for the month to which each unit period belongs is set equally.

Next, the system 1 distributes and sets the total amount of the monthly packing freight 471 to the monthly packing freight 471 for each month based on the proportion of the monthly product sales 208 for each month in the sales breakdown table 200 to the total amount of the monthly product sales 208.

Next, the system 1 distributes and sets the total amount of the monthly depreciation expense 472 to the monthly depreciation expense 472 for each month. The distribution may be such that the amount for each month is divided equally, or, if there is an increase or decrease in fixed assets, the distribution may be such that the depreciation expense is calculated based on that.

Next, system 1 divides the total amount of monthly other manufacturing expenses 473 equally among the monthly other manufacturing expenses 473 for each month and sets them.

Next, system 1 calculates monthly mid-term totals 474. System 1 sets the total amount of monthly packing and manufacturing charges 471, monthly depreciation expenses 472, and monthly other manufacturing expenses 473 for each month in the monthly mid-term totals 474 for each month.

Next, system 1 calculates monthly production amount 453, monthly work-in-process amount 459, and monthly finished product amount 465. System 1 sets the amount obtained by multiplying the amount of monthly total 474 for each month by the proportion of monthly sales amount 322 for each month in subcontract cost breakdown table 300 to monthly input total 328 as the monthly production amount 453 for each month. System 1 sets the amount obtained by multiplying the amount of monthly total 474 for each month by the proportion of monthly work-in-process amount 324 for each month in subcontract cost breakdown table 300 to monthly input total 328 as the monthly work-in-process amount 459 for each month. System 1 sets the amount of each month's monthly mid-term total 474 multiplied by the proportion of each month's monthly mid-term product amount 326 in the subcontract cost breakdown table 300 to the monthly input total 328 as the monthly mid-term product amount 465.

Here, the monthly production amount 453, the monthly work-in-progress amount 459, and the monthly finished product amount 465 may be calculated as follows. For example, the total amount of the monthly production amount 453, the total amount of the monthly work-in-progress amount 459, or the total amount of the monthly finished product amount 465 may be set for each month as the monthly production amount 453, the monthly work-in-progress amount 459, and the monthly finished product amount 465 based on the proportion of the amount of the monthly total amount 474 for each month to the total amount of the monthly total amount 474.

Next, system 1 sets the amount of the monthly manufactured amount 453, the monthly work-in-progress amount 459, and the monthly finished product amount 465 for the month to which each unit period belongs, as the manufactured amount for the unit period 454, the work-in-progress amount for the unit period 460, and the finished product amount for the unit period 466, divided into thirds.

Next, the setting of the breakdown of the production amount during the unit period 454 will be explained. The system 1 sets the amount obtained by multiplying the amount of the production amount during the unit period 454 by the proportion of the sales amount during the period 309 of the subcontracting cost input (40 days ago) to the sales amount during the unit period 321 in the subcontracting cost breakdown table 300 as the breakdown (40 days ago) 455. This is the same as the calculation of the breakdown (40 days ago) 405 in the labor cost breakdown table 400.

The system 1 sets values for breakdown (30 days ago) 456, breakdown (20 days ago) 457, and breakdown (10 days ago) 458 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 455.

The reason the breakdown is from 40 days ago is because the work-in-process inventory period is "40 days." The reason the breakdown is in 10-day increments is because the unit period is 10 days.

Next, the setting of the breakdown of work in progress for unit period 460 will be explained. System 1 sets the amount obtained by multiplying the amount of work in progress for unit period 460 by the proportion of work in progress for subcontracting cost input (40 days ago) 310 to work in progress for unit period 323 in subcontracting cost breakdown table 300 as the breakdown (40 days ago) 461.

The system 1 sets values for breakdown (30 days ago) 462, breakdown (20 days ago) 463, and breakdown (10 days ago) 464 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 461.

Next, the setting of the breakdown of the product portion during the unit period 466 will be explained. The system 1 sets the amount obtained by multiplying the amount of the product portion during the unit period 466 by the proportion of the product portion during the period 311 of the subcontracting cost input (40 days ago) to the product portion during the unit period 325 in the subcontracting cost breakdown table 300 as the breakdown (40 days ago) 467.

The system 1 sets values for breakdown (30 days ago) 468, breakdown (20 days ago) 469, and breakdown (10 days ago) 470 by referencing the values in the outsourcing cost breakdown table 300, in the same way as for breakdown (40 days ago) 467.

Next, system 1 sets the total amount of breakdown (40 days ago) 455, breakdown (40 days ago) 461, and breakdown (40 days ago) 467 as breakdown (40 days ago) 475 of the mid-term plan. Similarly, system 1 sets the total amount of breakdown (30 days ago) 456, breakdown (30 days ago) 462, and breakdown (30 days ago) 468 as breakdown (30 days ago) 476 of the mid-term plan. System 1 sets the total amount of breakdown (20 days ago) 457, breakdown (20 days ago) 463, and breakdown (20 days ago) 469 as breakdown (20 days ago) 477 of the mid-term plan. System 1 sets the total amount of breakdown (10 days ago) 458, breakdown (10 days ago) 464, and breakdown (10 days ago) 470 to mid-term breakdown (10 days ago) 478. As described above, values for all items in other expense breakdown table 450 can be set.

Returning to the explanation of FIG. 5, the system 1 generates a work-in-progress inventory breakdown table (step S16) based on the information read in step S1, the sales breakdown table generated in step S11, the raw material cost breakdown table generated in step S12, the subcontract cost breakdown table generated in step S13, the labor cost breakdown table generated in step S14, and the other expenses breakdown table generated in step S15. FIG. 11 is a diagram showing an example of a work-in-progress inventory breakdown table corresponding to at least one embodiment of the present invention.

[Work-in-process inventory breakdown table]
The work-in-process inventory breakdown table 500 may include by month 501, unit period 502, unit period beginning inventory 503, breakdown (40 days ago) 504, breakdown (30 days ago) 505, breakdown (20 days ago) 506, breakdown (10 days ago) 507, input completed during the period 508, inventory completed at the beginning of the period 509, finished product 510, and unit period ending inventory 511. In addition, the material inventory period 281, work-in-process inventory period 282, and finished product inventory period 283 used in generating the raw material cost breakdown table 250 may also be set to be usable.

Monthly 501 represents multiple predetermined periods that make up the period covered by the work-in-process inventory breakdown table. Monthly 501 is the same period as other generated breakdown tables such as Monthly 201 and Monthly 251. Unit period 502 represents multiple predetermined periods that make up the period shown in Monthly 501. Unit period 502 is the same period as other generated breakdown tables such as Unit period 202 and Unit period 252.

Inventory amount at the beginning of the unit period 503 represents the inventory amount of work in process at the beginning of the month of month 501. Breakdown (40 days ago) 504, Breakdown (30 days ago) 505, Breakdown (20 days ago) 506, and Breakdown (10 days ago) 507 represent the input amount of work in process to be manufactured during the period, taking into account the work in process inventory period 282.

The completed amount input during the period 508 represents the amount of raw materials, subcontract costs, etc. input during the period to produce finished products. The completed amount in inventory at the beginning of the period 509 is the value obtained by allocating to each unit period 502 the difference between the work in progress recorded in inventory for the year before last and the work in progress recorded in inventory for the previous year.

The completed product amount 510 represents the amount of products completed during the target period, and is the amount obtained by subtracting the amount of completed inventory at the beginning of the period 509 from the amount of completed inventory input during the period 508. The unit ending inventory amount 511 represents the inventory amount of work in progress at the end of the month.

[Process for generating work-in-process inventory breakdown table]
Next, a process for setting the values of each item in the work-in-process inventory breakdown table will be described. In the system 1, as the amount of inventory at the beginning of a unit period 503, the amount of "work-in-process" stock from the period before last in the inventory breakdown 105 is set in the earliest unit period 502, and the amount of "work-in-process" stock from the previous period in the inventory breakdown 105 is set in the latest unit period 502.

Next, system 1 sets breakdown (40 days ago) 504 as the sum of total unit input amount 266 on raw material cost breakdown table 250, sales for the period 309, work in progress for the period 310, finished goods for the period 311 on subcontract cost breakdown table 300, breakdown (40 days ago) 422 on labor cost breakdown table 400, and breakdown (40 days ago) 475 on other expenses breakdown table 450. Raw material costs are recorded as of 40 days ago, as the full amount is considered to have been input when production begins.

Next, the system 1 sets the total amount of the sales amount for the period 312, the work in progress amount for the period 313, the finished product amount for the period 314 in the subcontract cost breakdown table 300, the breakdown (30 days ago) 423 in the labor cost breakdown table 400, and the breakdown (30 days ago) 476 in the other expenses breakdown table 450 to the breakdown (30 days ago) 505.

Next, the system 1 sets the total amount of the sales amount for the period 315, the work in progress amount for the period 316, the finished product amount for the period 317 in the subcontract cost breakdown table 300, the breakdown (20 days ago) 424 in the labor cost breakdown table 400, and the breakdown (20 days ago) 477 in the other expenses breakdown table 450 to the breakdown (20 days ago) 506.

Next, the system 1 sets the total amount of the sales amount for the period 318, the work in progress amount for the period 319, the finished product amount for the period 320 in the subcontract cost breakdown table 300, the breakdown (10 days ago) 425 in the labor cost breakdown table 400, and the breakdown (10 days ago) 478 in the other expenses breakdown table 450 to the breakdown (10 days ago) 507.

Next, the system 1 calculates the amount of the input completed during the period 508. The amount of the input completed during the period 508 for each unit period 502 is the total amount of the breakdown 40 days ago (40 days ago) 504, the breakdown 30 days ago (30 days ago) 505, the breakdown 20 days ago (20 days ago) 506, and the breakdown 10 days ago (10 days ago) 507.

A more specific explanation will be given. The amount of mid-term input and completion amount 508 on May 11, 2017 (period 525 in the figure) is the sum of the amount of breakdown (10 days before) 507 on May 1, 2017 (period 524 in the figure), the amount of breakdown (20 days before) 506 on April 21, 2017 (period 523 in the figure), the amount of breakdown (30 days before) 505 on April 11, 2017 (period 522 in the figure), and the amount of breakdown (40 days before) 504 on April 1, 2017 (period 521 in the figure).

On the other hand, we will also explain the case where the period in the previous period is exceeded. In the case of the mid-period input and completion amount 508 on April 1, 2017 (period 521 in the figure), 10 days ago exceeds the period in the previous period. In this case, March 21, 2018 (period 529 in the figure), which is the latest unit period in the period, is calculated as 10 days ago. Similarly, 20 days ago is calculated as March 11, 2018 (period 528 in the figure), 30 days ago is calculated as March 1, 2018 (period 527 in the figure), and 40 days ago is calculated as February 21, 2018 (period 526 in the figure).

Next, system 1 calculates the amount of beginning-of-period completed inventory 509. The amount of beginning-of-period completed inventory 509 is the sum of unit work-in-process input amount 262 as raw material costs taking into account work-in-process inventory period 282, work-in-process portion during period 310, work-in-process portion during period 313, work-in-process portion during period 316, and work-in-process portion during period 319 as outsourcing costs taking into account work-in-process inventory period 282, breakdown (40 days ago) 411, breakdown (30 days ago) 412, breakdown (20 days ago) 413, and breakdown (10 days ago) 414 as labor costs taking into account work-in-process inventory period 282, and breakdown (40 days ago) 461, breakdown (30 days ago) 462, breakdown (20 days ago) 463, and breakdown (10 days ago) 464 as other expenses taking into account work-in-process inventory period 282.

Next, system 1 calculates the amount of completed products 510. Completed products 510 is the amount obtained by subtracting the amount of completed inventory at the beginning of the period 509 from the amount of completed input during the period 508.

Next, system 1 calculates the amount of inventory at the end of the unit period 511. This is the amount of inventory at the beginning of the unit period 503 plus the amount of breakdown (40 days ago) 504, the amount of breakdown (30 days ago) 505, the amount of breakdown (20 days ago) 506, and the amount of breakdown (10 days ago) 507, minus the amount of completed products 510. System 1 sets the amount of inventory at the end of the unit period 511 to inventory at the beginning of the unit period 503 for the next month. In this way, values can be set for all items in work-in-process inventory breakdown table 500.

Returning to the explanation of FIG. 5, the system 1 generates an inventory trend table (step S17) based on the information read in step S1, the sales breakdown table generated in step S11, the raw material cost breakdown table generated in step S12, the subcontract cost breakdown table generated in step S13, the labor cost breakdown table generated in step S14, the other expense breakdown table generated in step S15, and the work-in-progress inventory breakdown table generated in step S16, and ends the inventory trend table generation process. FIG. 12 is a diagram showing an example of an inventory trend table corresponding to at least one embodiment of the present invention.

[Inventory transition table]
Inventory transition table 600 includes beginning inventory 601, material purchase amount 602, average annual purchase amount/day 603, average monthly purchase amount/day 604, ending inventory 605, average annual inventory days 606, average monthly inventory days 607, raw material cost 608, ratio of raw material cost to product sales 609, beginning inventory 610, input for the current month 611, raw material cost 612, outsourcing cost 613, labor cost 614, other expenses 615, ending inventory 616, average annual input amount/day 617, average monthly input amount/day 618, average annual inventory days The following may be included: number of inventory days 619, average inventory days per month 620, current month completed 621, beginning inventory 622, current month completed 623, ending inventory 624, yearly average value completed/day 625, monthly average value completed/day 626, yearly average inventory days 627, monthly average inventory days 628, current month sales 629, percentage of product cost to product sales 630, beginning inventory 631, current month purchases 632, ending inventory 633, current month sales 634, beginning inventory 635, current month purchases 636, ending inventory 637, and current month consumption 638.

The items related to raw materials will be explained. Beginning inventory 601 represents the inventory amount of raw materials at the beginning of each month, and is equal to the amount of beginning inventory 253 in raw material cost breakdown table 250. Material purchase amount 602 represents the purchase amount of raw materials by month, and is equal to the amount of total monthly purchase amount 276 in raw material cost breakdown table 250.

Annual average purchase amount/day 603 represents the average purchase amount per day in a year. Monthly average purchase amount/day 604 represents the average purchase amount per day in each month. Ending inventory amount 605 represents the inventory amount of raw materials at the end of each month, and is equal to the amount of end-of-month inventory amount 277 in the raw materials cost breakdown table 250.

The annual average number of days of inventory 606 is the value obtained by dividing the amount of the closing inventory 605 for each month by the amount of the annual average purchases/day 603, and is an index showing how many days' worth of purchases the inventory corresponds to. The monthly average number of days of inventory 607 is the value obtained by dividing the amount of the closing inventory 605 for each month by the monthly average purchases/day 604, and is an index showing how many days' worth of purchases the inventory corresponds to. Raw material cost 608 represents the cost of raw materials input into work in progress, and is equal to the amount of the total monthly input amount 267 in the raw material cost breakdown table 250.

The ratio of raw material costs to product sales 609 represents the ratio of the amount of raw material costs 608 to the amount of monthly product sales 208 in the sales breakdown table 200 for each month.

Next, we will explain the items related to work in progress. Beginning inventory 610 represents the inventory amount of work in progress at the beginning of each month. The amount of the earliest completed products 510 is equal to the amount of "work in progress" from the period before last in inventory breakdown 105.

Current month's input 611 represents the amount input to work in progress each month, and is the sum of raw material costs 612, subcontract costs 613, labor costs 614, and other expenses 615. Raw material costs 612 represent the cost of raw materials input to work in progress each month, and are equal to the amount of raw material costs 608 and the amount of monthly input total 267 in raw material cost breakdown table 250. Subcontract costs 613 represent the subcontract costs input to work in progress each month, and are equal to the amount of monthly input total 328 in subcontract cost breakdown table 300. Labor costs 614 represent the labor costs input to work in progress each month, and are equal to the amount of monthly mid-term total 421 in labor cost breakdown table 400. Other expenses 615 represent other expenses invested in work in progress each month, and are equal to the amount of the monthly interim total 474 in the other expenses breakdown table 450.

Ending inventory 616 represents the amount of work in process in stock at the end of the month, and is calculated by adding the amount of current month's input 611 to the amount of beginning inventory 610 and subtracting the amount of current month's completion 621. Annual average input amount/day 617 represents the average amount of input per day in a year. Monthly average input amount/day 618 represents the average amount of input per day in each month.

At least one of the annual average investment amount/day 617 and the monthly average investment amount/day 618 is calculated by the unit cost calculation unit 1105.

The annual average number of days of inventory 619 is the value obtained by dividing the amount of the closing inventory amount 616 for each month by the amount of the annual average input amount/day 617, and is an indicator of how many days of input the inventory at the end of the month corresponds to. The monthly average number of days of inventory 620 is the value obtained by dividing the amount of the closing inventory amount 616 for each month by the monthly average input amount/day 618, and is an indicator of how many days of input the inventory corresponds to.

At least one of the annual average number of high inventory days 619 and the monthly average number of high inventory days 620 is displayed by the number of days display section 1106.

By displaying the inventory amount at the end of the month converted into days, the person in charge can easily determine whether the amount of inventory is appropriate or not.

Completed this month 621 represents the value of the completed products, and is the total value of the completed products 510 belonging to the monthly amount 501 that corresponds to the relevant month.

Next, the items related to products will be explained. Beginning inventory 622 represents the inventory of products at the beginning of each month. Current month completed 623 represents the value of products completed in each month, and is the same amount as Current month completed 621. Ending inventory 624 represents the product stock at the end of the month, and is the amount of beginning inventory 622 plus the amount of Current month completed 623 minus the amount of Current month sales 629, which will be described later.

Annual average completion amount/day 625 represents the average amount of completed goods per day in a year. Monthly average completion amount/day 626 represents the average amount of completed goods per day in each month. Annual average number of days of inventory volume 627 is the value obtained by dividing the amount of closing inventory volume 624 for each month by the amount of annual average completion amount/day 625, and is an indicator of how many days of completed goods the inventory at the end of the month corresponds to. Monthly average number of days of inventory volume 628 is the value obtained by dividing the amount of closing inventory volume 624 for each month by the amount of monthly average completion amount/day 626, and is an indicator of how many days of completed goods the inventory corresponds to.

If either the annual average number of days with high inventory 627 or the monthly average number of days with high inventory 628 is greater than the product inventory period 283, an alert may be issued by the alert notification unit 1107.

Current month's sales 629 represents the cost price of products sold each month, and is calculated using the amount of completed products 510 in Work in Process Inventory Breakdown 500, which takes into account the product inventory period, and the difference between the products recorded in inventory for the year before last and the products recorded in inventory for the previous year. Product cost as a percentage of product sales 630 represents the percentage that current month's sales 629 makes up of the product sales amount for that month, and is specifically the percentage obtained by dividing current month's sales 629 by the amount of monthly product sales 208 for the corresponding month in sales breakdown 200.

The values of the items relating to raw materials, work in progress, and finished products can be derived using the sales breakdown table 200, raw material cost breakdown table 250, subcontract cost breakdown table 300, labor cost breakdown table 400, other expense breakdown table 450, and work in progress inventory breakdown table 500, as explained above.

Next, the items related to goods will be explained. Beginning inventory 631 indicates the inventory amount of goods at the beginning of each month. Current month purchases 632 indicates the value of goods purchased in each month. Ending inventory 633 indicates the inventory amount of goods at the end of each month. Current month sales 634 indicates the cost price of goods sold in each month. The value of goods will be explained in detail in the second embodiment described later, so an explanation will be omitted here.

Next, the items related to stored goods will be explained. Beginning inventory 635 represents the inventory amount of stored goods at the beginning of each month. Current month purchases 636 represents the amount of stored goods purchased in each month. Ending inventory 637 represents the inventory amount of stored goods at the end of each month. Current month consumption 638 represents the amount of stored goods consumed in each month.

The following describes how values for items related to stored goods are derived. First, the system 1 sets the earliest opening inventory amount 635 to the amount shown for "stored goods" in the inventory breakdown 105 in the period before last. Next, the system 1 sets the latest closing inventory amount 637 to the amount shown for "stored goods" in the inventory breakdown 105 in the previous period.

Next, system 1 calculates the amount of stored goods consumed in the previous period. In other words, the total amount consumed is the amount obtained by subtracting the inventory amount of stored goods in the previous period from the inventory amount of stored goods in the period before last.

Specifically, the inventory amount of stored goods in the period before last was 9 million yen, and the inventory amount of stored goods in the previous period was 1 million yen, so the total amount consumed is 8 million yen. System 1 sets this total amount as the total amount of current month consumption 638.

Next, the current month consumption 638 for each month is calculated. Here, it is divided equally for each month, but this is not limited to this. It may be distributed according to a predetermined rule.

Here, current month consumption 638 is calculated because the inventory amount of stored goods in the previous period was lower than the inventory amount of stored goods in the period before last. However, if the inventory amount of stored goods in the previous period was higher than the inventory amount of stored goods in the period before last, current month purchases 636 is calculated instead of current month consumption 638. In this way, it is possible to change which item is calculated based on the difference in inventory amount.

Next, the closing inventory amount 637 for the earliest month, that is, April 2017 in Figure 12, is calculated. Specifically, the opening inventory amount 635 of 9 million yen is subtracted by the current month consumption 638 of approximately 667,000 yen to set this as the closing inventory amount 637. The amount of closing inventory amount 637 calculated here is set by system 1 as the opening inventory amount 635 for the following month (May 2017). By repeating this process, all items related to stored goods can be set. As described above, values for all items in the inventory trend table 600 can be set.

The inventory transition table 600 described above was created by the sales distribution section 1101, the work-in-progress cost estimation section 1102, the necessary cost calculation section 1103, and the recording period determination section 1104. The work-in-progress cost estimation section 1102 estimates the cost of work-in-progress for at least one of raw material costs, outsourcing costs, labor costs, and other expenses using the raw material ratio 280, the outsourcing ratio 330, or the labor ratio 430. The necessary cost calculation section 1103 calculates the cost necessary for sales for at least one of the raw material cost breakdown table 250, the outsourcing cost breakdown table 300, the labor cost breakdown table 400, and the other expense breakdown table 450. The recording period determination section 1104 determines the period for recording the cost calculated by the necessary cost calculation section 1103.

Returning to the explanation of FIG. 3, the system 1 generates an accounts payable bill trend table based on the information read in step S1 and the information of multiple tables including the inventory trend table generated in step S2 (step S3). FIG. 13 is a diagram showing an example of an accounts payable bill trend table corresponding to at least one embodiment of the present invention.

The parameters for generating the accounts payable bill trend table 730 may be set as follows: advance payment ratio 701, advance payment site 702, cash purchase ratio 703, monthly accounts payable payment rate 704, bill payment ratio 705, and bill site 706.

The advance payment ratio 701 represents the ratio of advance payments incurred in purchasing or subcontracting payments. The advance payment schedule 702 represents the period required for an advance payment to be paid off. The cash purchase ratio 703 represents the ratio of the purchase amount paid in cash.

The monthly accounts payable payment rate 704 is a rate that is set so that if accounts payable are paid at the same rate for each specified period (e.g., each month) within the current term, the accounts payable balance at the beginning and end of the current term will match the balance listed in "Accounts Payable" on the balance sheet 101.

The bill payment ratio 705 represents the ratio of the accounts payable paid that is paid by bill. The bill site 706 represents the period until the bill is issued.

As shown in the figure, the prepayment rate 701, prepayment site 702, cash purchase rate 703, monthly accounts payable payment rate 704, bill payment rate 705, and bill site 706 may each be set to a value related to purchases and a value related to outsourcing costs. The values related to purchases and the values related to outsourcing costs may be the same, or different values may be set. In addition, since the prepayment site 702 and bill site 706 are periods that can be determined for each industry, preset values may be used.

[Purchase Trend Chart]
In order to generate the accounts payable bills transition table, the system 1 generates a purchase transition table 710 that shows the transition of purchases. The system 1 sets the total amount of the material purchase amount 602 and the current month purchase of goods 632 in the inventory transition table 600 for each corresponding month in Purchases 712. The system 1 sets the amount of the subcontract cost 613 in the inventory transition table 600 for each corresponding month in Subcontract 713.

Furthermore, the total of the amount of purchases 712 and the amount of outsourcing 713 is set as the amount of outsourcing purchases (excluding tax) 711. Then, the total amounts of outsourcing purchases (excluding tax) 711, purchases 712, and outsourcing 713 are set in the respective total frames.

Next, system 1 sets purchases 715 by adding consumption tax (assuming a consumption tax rate of 8% in the figure) to purchases 712. Similarly, it sets outsourcing 716 by adding consumption tax to outsourcing 713. Furthermore, the total amount of purchases 715 and outsourcing 716 is set as outsourcing purchases (including tax) 714. System 1 sets the total amounts of outsourcing purchases (including tax) 714, purchases 715, and outsourcing 716 in their respective total boxes. With this, values can be set for all items in purchase trend table 710.

[Accounts Payable Bills Trend Table]
Next, the system 1 generates an accounts payable bill transition table 730. The accounts payable bill transition table 730 includes the following: advance payment balance at the beginning of the month 731, accounts payable balance at the beginning of the month 732, purchases 733, outsourcing 734, bill balance at the beginning of the month 735, accounts payable-cash payment 736, purchases 737, outsourcing 738, accounts payable-bill payment 739, purchases 740, outsourcing 741, accounts payable payment total 742, purchases 743, outsourcing 744, bill past due date 745, purchases 746, outsourcing 747, purchases incurred (tax included) 748, purchases 749, 49, outsourcing 750, prepayment cancellation 751, purchases 752, outsourcing 753, purchase cash payment 754, purchases 755, outsourcing 756, accounts payable accrual 757, purchases 758, outsourcing 759, prepayment accrual 760, purchases 761, outsourcing 762, total cash payment 763, accounts payable payment rate 764, end-of-month prepayment balance 765, end-of-month accounts payable balance 766, purchases 767, outsourcing 768, and end-of-month bill balance 769.

The advance payment balance at the beginning of the month 731 represents the balance of the advance payment at the beginning of the month. The advance payment balance at the beginning of the month 731 for the earliest month is the amount of the advance payment on the balance sheet 101 for the period before the previous one. The advance payment balance at the beginning of the other months 731 is the same amount as the advance payment balance at the end of the previous month 765.

The accounts payable balance at the beginning of the month 732 represents the balance of accounts payable at the beginning of the month. The accounts payable balance at the beginning of the month 732 for the earliest month is the amount of accounts payable on the balance sheet 101 for the period before the previous one. The accounts payable balance at the beginning of other months 732 is the same amount as the accounts payable balance at the end of the previous month 766.

Purchases 733 represents the balance related to purchases out of accounts payable balance 732 at the beginning of the month. Outsourcing 734 represents the balance related to outsourcing expenses out of accounts payable balance 732 at the beginning of the month. Bills balance at the beginning of the month 735 represents the balance of bills at the beginning of the month.

Monthly accounts payable - cash payment 736 represents the amount of accounts payable paid in the current month that is paid in cash. Purchases 737 represents the amount of cash payment related to purchases in Monthly accounts payable - cash payment 736. Subcontracting 738 represents the amount of cash payment related to subcontracting costs in Monthly accounts payable - cash payment 736.

Accounts payable-bill payment 739 represents the amount of accounts payable to be paid in the current month that is paid by bill. Purchases 740 represents the amount of bill payment related to purchases within accounts payable-bill payment 739. Subcontract 741 represents the amount of bill payment related to subcontract expenses within accounts payable-bill payment 739.

Total accounts payable payments 742 represents the total amount of accounts payable to be paid in the current month. Purchases 743 represents the amount paid for purchases out of total accounts payable payments 742. Subcontracting 744 represents the amount paid for subcontracting costs out of total accounts payable payments 742.

Bills past due 745 represents the amount of bills that have reached their due date in the current month and have been converted into cash out of the beginning of month bill balance 735. Purchases 746 represents the amount of bills past due 745 that is related to purchases. Outsourcing 747 represents the amount of bills past due 745 that is related to outsourcing expenses.

Purchases incurred (tax included) 748 represents the purchase amount including consumption tax incurred in the current month, and is the same amount as outsourced purchases (tax included) 714. Purchases 749 represents the amount of purchases incurred (tax included) 748 related to the purchase of materials and goods, and is the same amount as purchases 715. Outsourced purchases 750 represents the amount of purchases incurred (tax included) 748 related to outsourcing costs, and is the same amount as outsourced purchases 716.

Prepayment Cancellation 751 represents the amount of Purchases Incurred (tax included) 748 that has been offset against the prepayment. Purchases 752 represents the amount related to purchases in Prepayment Cancellation 751, and represents the prepayment that has been offset against the amount of Purchases 749. Outsourcing 753 represents the amount related to outsourcing costs in Prepayment Cancellation 751, and represents the prepayment that has been offset against the amount of Outsourcing 750.

Purchase cash payment 754 represents the amount paid in cash out of purchase occurrence (tax included) 748. Purchase 755 represents the amount related to purchases out of purchase cash payment 754, and represents the amount paid in cash out of the amount of purchase 749. Subcontract 756 represents the amount related to subcontract expenses out of purchase cash payment 754, and represents the amount paid in cash out of the amount of subcontract 750.

Accounts payable accrued 757 represents the amount of accounts payable incurred in the current month, and is the amount of purchases accrued (tax included) 748 minus the amount of prepayment cancellation 751 and purchase cash payment 754. Purchases 758 represents the amount of accounts payable accrued 757 that is related to purchases. Subcontracting 759 represents the amount of accounts payable accrued 757 that is related to subcontracting costs.

Prepayment accrual 760 represents the amount of prepayment incurred in the current month, and is the amount derived from prepayment settlement 751, taking into account prepayment site 702. Purchases 761 represents the amount of prepayment accrual 760 that is related to purchases. Outsourcing 762 represents the amount of prepayment accrual 760 that is related to outsourcing costs.

Total cash payments 763 is the total amount of cash paid in the current month, which is the sum of accounts payable - cash payments 736, past due bills 745, purchase cash payments 754, and prepayments accrued 760.

The accounts payable payment rate 764 represents the percentage of the accounts payable paid out of the accounts payable balance at the beginning of the month, and is the value obtained by dividing the amount of the accounts payable total payment 742 by the amount of the accounts payable balance at the beginning of the month 732.

The end-of-month prepayment balance 765 represents the balance of prepayments at the end of the month, and is the amount obtained by subtracting the amount of prepayment cancellation 751 from the amount of advance payment balance 731 at the beginning of the month, and adding the amount of prepayment accrual 760. The end-of-month accounts payable balance 766 represents the balance of accounts payable at the end of the month, and is the amount obtained by subtracting the amount of accounts payable total payment 742 from the amount of accounts payable balance 732 at the beginning of the month, and adding the amount of accounts payable accrual 757. Purchases 767 represents the amount of purchases out of the end-of-month accounts payable balance 766. Subcontracting 768 represents the amount of subcontract expenses out of the end-of-month accounts payable balance 766. The end-of-month bill balance 769 represents the balance of bills at the end of the month, and is the amount obtained by adding the amount of accounts payable - bill payment 739 to the amount of bill balance at the beginning of the month 735, and subtracting the amount of bills past due 745.

Next, the setting of items in the accounts payable bill trend table 730 will be explained. The system 1 sets the amount of "advance payment" on the balance sheet 101 for the period before last in the advance payment balance 731 at the beginning of the month of the earliest month. The system 1 sets the amount of "accounts payable" on the balance sheet 101 for the period before last in the accounts payable balance 732 at the beginning of the month of the earliest month. The system 1 sets the amount of "bills payable" on the balance sheet 101 for the period before last in the bill balance 735 at the beginning of the month of the earliest month.

Next, system 1 sets the amount of "advance payment" on balance sheet 101 for the previous period in end-of-month advance payment balance 765 of the latest month. System 1 sets the amount of "accounts payable" on balance sheet 101 for the previous period in end-of-month accounts payable balance 766 of the latest month. System 1 sets the amount of "notes payable" on balance sheet 101 for the previous period in end-of-month bill balance 769 of the latest month.

Next, the system 1 sets the amount of outsourced purchases (tax included) 714 for each month of purchase occurrence (tax included) 748. The system 1 sets the amount of purchases 715 for each month of purchases 749. The system 1 sets the amount of outsourcing 716 for each month of outsourcing 750.

Next, system 1 sets the value obtained by multiplying the amount of purchases 749 for each month by the proportion of purchases in prepayment ratio 701 as purchases 752 for prepayment settlement. System 1 sets the value obtained by multiplying the amount of outsourcing 750 for each month by the proportion of outsourcing in prepayment ratio 701 as outsourcing 753 for prepayment settlement. System 1 sets the total amount of purchases 752 and outsourcing 753 as prepayment settlement 751.

Next, system 1 sets the amount obtained by subtracting the amount of purchases 752 from the amount of purchases 749, multiplying this amount by the purchase rate of cash purchase rate 703, as purchases 755. System 1 sets the amount obtained by subtracting the amount of subcontracting 753 from the amount of subcontracting 750, multiplying this amount by the subcontract rate of cash purchase rate 703, as outsourcing 756. System 1 sets the total amount of purchases 755 and outsourcing 756 as purchase cash payment 754.

Next, system 1 sets the amount obtained by subtracting the amounts of purchases 752 and purchases 755 from the amount of purchases 749 as the amount of purchases 758, which is the purchase portion of the accounts payable incurred in the current month. System 1 sets the amount obtained by subtracting the amounts of subcontract 753 and subcontract 756 from the amount of subcontract 750 as the amount of subcontract 759, which is the subcontract portion of the accounts payable incurred in the current month. In other words, the accounts payable is calculated by subtracting the advance payment and the amount paid in cash from the total amount of purchases. System 1 sets the total amount of purchases 758 and subcontract 759 as the amount of accounts payable incurred 757.

Next, the system 1 sets the advance payment occurrence 760 taking into account the advance payment site 702. Specifically, the system 1 sets the amount of the advance payment occurrence 760 so that it becomes the amount of the advance payment cancellation 751 when the period of the advance payment site 702 has elapsed.

In the figure, the period of prepayment site 702 is "two months." Therefore, for example, the amount of prepayment cancellation 751 for June 2017, approximately 2.68 million yen, is paid as a prepayment two months before the period of prepayment site 702. In other words, system 1 sets the amount of prepayment occurrence 760 for April 2017 to approximately 2.68 million yen. Similarly, it sets up prepayment occurrence 760 for January 2018.

Here, the prepayment occurrences 760 in February and March 2018 may be periods during which values cannot be set because they fall outside the target period. The periods during which values cannot be set coincide with the period of the prepayment site 702. Therefore, the system 1 divides the amount of the end-of-month prepayment balance 765 for the latest month equally into the periods during which values cannot be set. In the figure, the amount of the end-of-month prepayment balance 765 for the latest month, which is approximately 6.53 million yen, is divided equally into approximately 3.26 million yen each into the two months during which values cannot be set.

Alternatively, the average amount of the end-of-month advance payment balance 765 during the period in which a value could be set may be calculated, and set as the average amount during the period in which a value cannot be set.

Next, system 1 sets purchase 761 taking into account prepayment site 702. Specifically, the amount of purchase 761 is set so that it becomes the amount of purchase 752 when the period of prepayment site 702 has elapsed.

Here, just as with Advance Payment Amount 760, there may be periods during which a value cannot be set for Purchases 761 as it would exceed the target period. Therefore, for Purchases 761 during periods during which a value cannot be set, an amount is set that is the amount of Advance Payment Amount 760 multiplied by the ratio of the total amount of Purchases 752 to the total amount of Advance Payment Cancellation 751. Alternatively, the average value of the amount of End-of-Month Advance Payment Balance 765 during periods during which a value could be set may be calculated and set for the periods during which a value cannot be set.

Next, the system 1 sets the outsourcing 762 taking into account the prepayment site 702. Specifically, the amount of the outsourcing 762 is set so that it becomes the amount of the outsourcing 753 when the period of the prepayment site 702 has elapsed.

Here, just as with Advance Payment Amount 760, there may be periods during which a value cannot be set for Outsourcing 762 because the period in question will be exceeded. Therefore, for Outsourcing 762 during periods during which a value cannot be set, an amount is set that is the amount of Advance Payment Amount 760 multiplied by the ratio of the total amount of Outsourcing 753 to the total amount of Advance Payment Cancellation 751.

As explained so far, the values of Purchases incurred (tax included) 748, Purchases 749, Subcontracting 750, Advance payment cancellation 751, Purchases 752, Subcontracting 753, Purchase cash payment 754, Purchases 755, Subcontracting 756, Accounts payable incurred 757, Purchases 758, Subcontracting 759, Advance payment incurred 760, Purchases 761, and Subcontracting 762 can be set for each month for the period of the financial statement information (one year in the figure).

Next, system 1 sets the amount of accounts payable balance 732 at the beginning of the month for the earliest month multiplied by the percentage of the total amount of purchases 758 to the total amount of accounts payable accrued 757 as purchases 733. System 1 sets the amount of accounts payable balance 732 at the beginning of the month multiplied by the percentage of the total amount of subcontracts 759 to the total amount of accounts payable accrued 757 as subcontracts 734. In other words, the amount of accounts payable balance 732 at the beginning of the month is allocated based on the percentage of the accrued accounts payable that is made up of purchases or subcontracts.

Next, system 1 sets the amount of purchases 733 multiplied by the proportion of monthly accounts payable payment rate 704 related to purchases as purchases 743. System 1 sets the amount of outsourcing 734 multiplied by the proportion of monthly accounts payable payment rate 704 related to outsourcing as outsourcing 744. System 1 sets the total amount of purchases 733 and outsourcing 734 as total accounts payable payment 742.

Next, system 1 sets the amount of purchases 743 multiplied by the purchase ratio of bill payment ratio 705 as purchases 740. System 1 sets the amount of outsourcing 744 multiplied by the outsourcing ratio of bill payment ratio 705 as outsourcing 741. System 1 sets the total amount of purchases 740 and outsourcing 741 as accounts payable - bill payments 739.

Next, system 1 sets the amount of purchases 737 as the amount obtained by subtracting the amount of purchases 740 from the amount of purchases 743. System 1 sets the amount of subcontracting 738 as the amount obtained by subtracting the amount of subcontracting 741 from the amount of subcontracting 744. System 1 sets the total amount of purchases 737 and subcontracting 738 as accounts payable-cash payment 736.

Next, system 1 subtracts the amount of prepayment cancellation 751 from the amount of prepayment balance at the beginning of the month 731, and adds the amount of prepayment occurrence 760, and sets this amount as the amount of prepayment balance at the end of the month 765. System 1 then sets the amount of the set end-of-month prepayment balance 765 as the amount of prepayment balance at the beginning of the month 731 for the following month.

Next, system 1 subtracts the amount of accounts payable total payment 742 from the amount of accounts payable balance at the beginning of the month 732, adds the amount of accounts payable accrued 757, and sets this amount as the amount of accounts payable balance at the end of the month 766. System 1 subtracts the amount of purchases 743 from the amount of purchases 733, adds the amount of purchases 758, and sets this amount as the amount of purchases 767. System 1 subtracts the amount of subcontract 744 from the amount of subcontract 734, adds the amount of subcontract 759, and sets this amount as the amount of subcontract 768.

At this point, the information for the earliest month (April 2017 in the figure) is set, excluding the bill due date 745, purchases 746, subcontracts 747, total cash payments 763, accounts payable payment rate 764, and end-of-month bill balance 769.

Next, system 1 sets the amount of end-of-month advance payment balance 765 to the beginning-of-month advance payment balance 731 for the following month, the amount of end-of-month accounts payable balance 766 to the beginning-of-month accounts payable balance for the following month, the amount of purchases 767 to the following month's purchases 733, and the amount of outsourcing 768 to the following month's outsourcing 734.

Next, system 1 sets the values of accounts payable - cash payment 736, purchases 737, subcontracting 738, accounts payable - bill payment 739, purchases 740, subcontracting 741, accounts payable payment total 742, purchases 743, subcontracting 744, end-of-month advance payment balance 765, end-of-month accounts payable balance 766, purchases 767, and subcontracting 768 for the following month (May 2017 in the figure). The method for setting each value is the same as explained above, so it will not be repeated here. System 1 repeatedly executes until the latest month (March 2018 in the figure) and sets the values.

Next, we will explain past due bills. System 1 sets the amount obtained by multiplying the amount of bill balance 735 at the beginning of the month for the earliest month (April 2017 in the figure) by the percentage of the total amount of purchases 740 in the total amount of accounts payable-bill payments 739 as purchases 746. System 1 sets the amount obtained by multiplying the amount of bill balance 735 at the beginning of the month for the earliest month by the percentage of the total amount of subcontracts 741 in the total amount of accounts payable-bill payments 739 as subcontracts 747. System 1 sets the total amount of purchases 746 and subcontracts 747 as past due bills 745.

Next, system 1 sets the total of accounts payable-cash payments 736, past due bills 745, purchase cash payments 754, and prepayments incurred 760 to total cash payments 763.

Next, system 1 adds the amount of accounts payable - bill payment 739 to the amount of beginning-of-month bill balance 735, and sets the amount obtained by subtracting the amount of bill past due 745 as the end-of-month bill balance 769. System 1 sets the amount of the end-of-month bill balance 769 that has been set as the beginning-of-month bill balance 735 of the following month.

Next, system 1 sets the amount of bill past due date 745 taking into account bill site 706. Specifically, if bill site 706 is "1 month," the amount of bill past due date 745 in May 2017 is the amount of accounts payable paid by bill in the period going back by the period of bill site 706. In other words, it is the amount of accounts payable - bill payment 739 in April 2017.

Similarly, the system 1 sets the amount of purchases 740, taking into account the bill site 706, in purchases 746. The system 1 sets the amount of subcontracting 741, taking into account the bill site 706, in subcontracting 747. Similarly, the amounts of bill due date 745, purchases 746, and subcontracting 747 for all periods can be set.

Note that the method of deriving the amounts of bills past due 745, purchases 746, and outsourcing 747 in April 2017 is different from the method of deriving the amounts of bills past due 745, purchases 746, and outsourcing 747 in May 2017. The former is calculated using the percentage of the total amount of purchases 740 or outsourcing 741 in the total amount of accounts payable-bill payments 739, since it is not possible to use information from a period beyond the target period. On the other hand, the latter can use information on payments made by bill, so it can be derived taking into account the bill site 706.

System 1 calculates the end-of-month bill balance 769. Finally, the amount of the accounts payable total payment 742 divided by the amount of the accounts payable balance at the beginning of the month 732 is set as the accounts payable payment rate 764, and the process ends. In this manner, values for all items in the accounts payable bill trend table 730 can be set.

Returning to the flowchart of FIG. 3, the monthly P/L generating unit 1151 of the system 1 generates a monthly P/L using the inventory trend table generated in step S2 and the accounts payable bill trend table generated in step S3 (step S4). FIG. 14 is a diagram showing an example of a monthly P/L corresponding to at least one embodiment of the present invention.

The monthly P/L is a table that allows you to refer to the monthly trends for each item on the P/L. System 1 generates the monthly P/L by setting values for corresponding items on the monthly P/L from the sales breakdown table 200 and the inventory trend table 600. In addition, for items such as personnel expenses, statutory welfare expenses, water and utility expenses, etc., whose annual totals are known but do not exist in the various breakdown tables, the totals are divided equally and set.

Returning to the flowchart of FIG. 3, the monthly balance sheet generation unit 1152 of the system 1 generates a monthly balance sheet (step S5) using the inventory trend table generated in step S2, the accounts payable bill trend table generated in step S3, and the monthly P/L generated in step S4. FIG. 15 is a diagram showing an example of a monthly balance sheet corresponding to at least one embodiment of the present invention.

The monthly balance sheet is a table that allows you to refer to the monthly trends for each item on the balance sheet. System 1 generates the monthly balance sheet by setting values for the corresponding items on the monthly balance sheet from the generated accounts payable bill trend table and accounts receivable trend table. Here, the generation of the accounts receivable trend table is not related to the essential content of the present invention, so an explanation will be omitted.

Returning to the flowchart of FIG. 3, the system 1 generates a cash flow statement (step S6) using the cash flow statement generator 1153 from the inventory trend statement generated in step S2, the accounts payable bill trend statement generated in step S3, and the monthly P/L generated in step S4, and then ends the process. FIG. 16 is a diagram showing an example of a cash flow statement corresponding to at least one embodiment of the present invention.

The cash flow statement shown in FIG. 16 has columns for current income, variable current expenditure, fixed current expenditure, non-recurring income, non-recurring expenditure, financial income, financial expenditure, etc., and account items are set in advance in each column. System 1 generates a cash flow statement by using the generated inventory trend table, accounts payable trend table, and monthly P/L to assign values set in each table to the corresponding account items. System 1 may be designed to hold in advance information that associates items with account items.

By generating a cash flow statement, you can grasp the monthly cash situation, which cannot be found from financial statements, which are a single period of data for a business entity. More specifically, if the cash balance is negative in any month, it indicates a cash shortfall and there is a high possibility that some kind of borrowing is being done.

However, if there is a funds shortfall but no borrowing is recorded in the financial statements, it is highly likely that some kind of action has been taken. Therefore, the system 1 may be configured to issue an alert, for example, if the funds balance becomes negative.

The simulation system described above makes it possible to analyze the actual state of a company over a specified period of time.

As an example of the effect of the present invention in the first embodiment, by being able to predict inventory trends, it is possible to predict purchase amounts and outsourcing costs from inventory trends during the period, and as a result, it is possible to predict "payments" in terms of cash flow with greater accuracy. In other words, by setting inventory periods for materials, work in progress, and finished products for each industry, it is possible to predict the inventory levels during the period. More advanced examples include setting a target inventory level and checking the actual figures to see whether the company's financial situation is improving.

In the first embodiment, a warning message may be generated if the cash flow statement's cash balance value falls below a predetermined threshold (e.g., one month's worth of fixed costs).

In the first embodiment, the manufacturing cost report 103 was explained using a method of dividing costs into "material costs," "labor costs," and "expenses," but a method of dividing costs into "direct manufacturing costs" and "indirect manufacturing costs" may also be used.

In the first embodiment, one year is used as an example since this is the unit for issuing financial statements, but this is not limiting. For example, the invention can also be applied to cases where monthly information is input and daily trends are estimated.

In the first embodiment, when generating the inventory trend table, for convenience of explanation, a sales breakdown table, a raw material cost breakdown table, a subcontract cost breakdown table, a labor cost breakdown table, and other expense breakdown tables are generated, but the system of the present invention is not limited to this. In other words, the generation process for any of the breakdown tables may be omitted, and the inventory trend table may be designed to be generated as a series of programs.

In the first embodiment, a method for deriving a value is described as an example, but is not limited to this. In other words, even if the order of calculations or the derivation method are different, they can be modified as appropriate as long as they do not affect the attributes of the derived value.

As one aspect of the first embodiment, by generating the various breakdown tables described above, it is possible to determine the breakdown of information for which only the total amount is known and the breakdown is unknown. In other words, this has the excellent effect of enabling more detailed analysis.

In the first embodiment, the "terminal device" refers to, for example, a desktop or notebook personal computer, a tablet computer, a PDA, a wearable device, etc., and may be a portable terminal equipped with a touch panel sensor on the display screen. The "business entity" refers to, for example, a company, and includes not only economic entities that conduct business activities for profit purposes, but also individual business owners, NPOs, and other public enterprises.

In the first embodiment, the "unit period" refers to, for example, the smallest period for which costs are calculated. In the above example, the unit period is set to 10 days, but is not limited to this. Specifically, it may be 1 day or 1 hour.

In the first embodiment, "taking into consideration the inventory period" means, for example, that it takes time for a process prior to the current process to be completed that is longer than a predetermined period defined as the inventory period, and that there is no logical contradiction between the order of processes and the inventory period.

[Second embodiment]
In the second embodiment of the present invention, a simulation system including a terminal device and a server device that can be connected to the terminal device through communication will be described. The configuration of the system in the second embodiment can adopt the block diagram shown in FIG. 1 to the extent necessary.

In the second embodiment of the present invention, a simulation system is described that estimates monthly inventory levels of merchandise using financial statements showing the business status for one year. Here, "goods" refers to, for example, goods that are the subject of purchase and sale, and is a different concept from products. In addition, to simplify the explanation, the company in the second embodiment of the present invention is described as a company that only handles merchandise.

[Functional configuration]
Next, the functions of the simulation system will be described below. Fig. 17 is a block diagram showing the configuration of the functions of the system, which corresponds to at least one of the embodiments of the present invention.

The system 1 may include an information input receiving unit 2001, an inventory trend table generating unit 2002, an accounts payable bill trend table generating unit 2003, and a settlement information generating unit 2004.

The information input reception unit 2001 has a function of receiving input regarding information showing the business status of the business entity. The input may be received, for example, by a person manually entering the information using a keyboard or the like, by reading electronic data, or by scanning the information using an OCR or the like.

The inventory trend table generating unit 2002 has a function of generating an inventory trend table showing the trend of increases and decreases in inventory of goods over a specified period. The accounts payable bill trend table generating unit 2003 has a function of generating an accounts payable bill trend table showing the trend of increases and decreases in accounts payable and bills over a specified period.

The financial statement information generating unit 2004 has the function of generating at least one of a balance sheet, an income statement, and a cash flow statement using the information generated by the inventory trend table generating unit 2002 and the accounts payable bill trend table generating unit 2003.

The inventory trend table generating unit 2002 may include a sales distribution unit 2011, a product cost estimating unit 2012, a required cost calculating unit 2013, an accounting period determining unit 2014, and a unit cost calculating unit 2015.

The sales distribution unit 2011 has a function of distributing the sales amount over multiple specified periods. The product cost estimation unit 2012 has a function of estimating the cost of the product. The required cost calculation unit 2013 has a function of calculating the cost required to sell the sales amount distributed by the sales distribution unit 2011.

The recording period determination unit 2014 has a function of determining the period for recording the cost calculated by the necessary cost calculation unit 2013. The unit cost calculation unit 2015 has a function of calculating the unit cost, which is the cost to be input in a specified unit period.

The financial statement information generating unit 2004 may include a monthly P/L generating unit 2051, a monthly B/S generating unit 2052, and a cash flow statement generating unit 2053.

The monthly P/L generation unit 2051 has a function of generating a monthly profit and loss statement. The monthly B/S generation unit 2052 has a function of generating a monthly balance sheet. The cash flow statement generation unit 2053 has a function of generating a cash flow statement.

[Processing flow]
Next, the processing procedure of the system in the embodiment of the present invention will be described. The processing procedure of the system in the second embodiment can adopt the flowchart shown in Fig. 3 to the extent necessary. The following description will be given with reference to Fig. 3.

The system 1 reads information that represents the business status of the business entity (step S1). Figure 18 shows an example of the data to be read, which corresponds to at least one embodiment of the present invention.

The data may include balance sheets 2101 for the two periods prior to the previous fiscal year and the current fiscal year, income statements 2102 for the current fiscal year, inventory details 2103 for the period prior to the previous fiscal year and the current fiscal year, and monthly sales trends 2104 for the current fiscal year. Although balance sheets 2101 and inventory details 2103 load data for two periods, data from the beginning and end of the fiscal year in question is sufficient.

Reading data may, for example, involve reading electronic data provided by a company as is, or reading the data after processing it. Also, if the data is provided on paper, the data may be digitized by a person in charge entering the data, etc., and then read. In other words, reading information (data) includes accepting the input of information and reading stored information. As an example, the read information is stored in the storage unit of the server device 2.

In the following explanation, as shown in FIG. 18, the period in fiscal year 2017 with the accounting year ending June 2018 will be referred to as the "previous period," and the period in fiscal year 2018 with the accounting year ending June 2019 will be referred to as the "previous period." The scope of the present invention is not limited to the fiscal years and accounting years and months described.

Balance sheet 2101 is financial information that represents the financial status of a company at a certain point in time, and includes at least assets, liabilities, and capital. As shown, the data in balance sheet 2101 represents the financial information of a company at least two points in time. The two points in time refer to, for example, the end of each of two periods, or the beginning and end of one period.

The income statement 2102 is financial information that shows the operating performance of a company over a certain period of time, and includes at least profits and losses.

Inventory breakdown 2103 shows the breakdown of assets held by the company at the end of the period, broken down by account item and by item. Inventory includes, for example, merchandise, finished products, semi-finished products, work in progress, raw materials, supplies, scraps, by-products, etc.

Monthly sales trend 2104 is information showing the sales amount for each month. The sum of monthly sales trend 2104 is equal to the sales amount on the income statement 2102.

The above-mentioned input data is an example, and is not limited to this. For example, a breakdown of sales and administrative expenses may be included. In the embodiment of the present invention, not all information is essential, and the numerical values are not limited to those shown.

Returning to the flowchart in FIG. 3, the system 1 generates an inventory trend table that indicates the inventory amount for each specified period (step S2). FIG. 19 shows an example of a flowchart of the inventory trend table generation process that corresponds to at least one embodiment of the present invention.

[Inventory transition table generation process]
The system 1 generates a sales breakdown table based on the information read in step S1 (step S101). Fig. 20 is a diagram showing an example of a sales breakdown table and a product cost breakdown table corresponding to at least one of the embodiments of the present invention.

[Sales breakdown table]
20A is a diagram showing an example of a sales breakdown table. A sales breakdown table 3100 may include monthly 3101, unit period 3102, unit sales 3103, monthly sales 3104, unit product sales 3105, and monthly product sales 3106.

Month 3101 represents multiple predetermined periods that make up the period covered by the sales breakdown table. In FIG. 20(A), the period covered by the sales breakdown table is one year, and the predetermined period that makes up the year is one month.

The unit period 3102 represents a number of predetermined periods that make up the predetermined period (one month in the figure) shown in the month 3101. In FIG. 20, the unit period 3102 is ten days, and one month is made up of three unit periods.

Unit sales 3103 represents the sales amount of the product in the unit period 3102. Monthly sales 3104 represents the sales amount of the product for each month. Monthly sales 3104 is equal to the monthly sales shown in monthly sales trend 2104. Monthly sales 3104 is also equal to the cumulative amount of unit sales 3103 included in the same month.

Unit product sales 3105 represents the sales amount of a product in a unit period 3102. Monthly product sales 3106 represents the sales amount of a product for each month. Monthly product sales 3106 is equal to the cumulative amount of unit product sales 3105 included in the same month.

[Sales breakdown table generation process]
Next, a process for setting the values of each item in the sales breakdown table 3100 will be described. The system 1 sets the monthly sales of the monthly sales trend 2104 in the monthly sales 3104. Next, the system 1 divides the value of the monthly sales 3104 into thirds and sets the result as the unit sales 3103. In Fig. 20(A), for example, the monthly sales for August 2018 is 83.58 million yen, and the unit sales 3103 for the period 3111 is 27.86 million yen.

The reason for dividing it into thirds here is that if one month has 30 days, the unit period is 10 days. For example, if the unit period is 5 days, a value divided into 6 is set. Here, the distribution of the sales amount is performed by the sales distribution unit 2011.

Next, system 1 sets the previous period's product sales amount in the total column of unit product sales 3105 and monthly product sales 3106. For the previous period's product sales amount, the "product purchase amount" included in "cost of sales" in the income statement 2102 is used. If the product's cost rate or profit margin can be determined, the product's cost may be calculated and set using each rate. If the product's cost rate or profit margin cannot be determined, the cost rate may be assumed to be 100%, and the product purchase amount may be set as the previous period's product sales amount.

Next, the system 1 distributes the set previous period product sales amount to each month's monthly product sales 3106 according to monthly sales 3104. Next, the system 1 divides the distributed monthly product sales 3106 value into thirds and sets this as unit product sales 3105. In this manner, values for all items in the sales breakdown table 3100 can be set.

Returning to the explanation of FIG. 19, the system 1 generates a product cost breakdown table based on the information read in step S1 and the sales breakdown table generated in step S101 (step S102). FIG. 20 (B) shows an example of a product cost breakdown table.

[Product cost breakdown table]
The product cost breakdown table 3150 may include monthly 3151, unit period 3152, unit beginning inventory 3153, unit required amount 3154, unit inventory increase/decrease 3155, unit purchase amount 3156, monthly purchase amount 3157, unit sales amount 3158, and unit ending inventory amount 3159.

In addition, the product cost ratio 3164, which is the ratio of the cost of goods to sales, the material inventory period 3165, which indicates the number of days from ordering the goods until they arrive at the site, and the product inventory period 3166, which indicates the number of days from selling the goods until they become sales, can be set in the product cost breakdown table 3150.

Monthly 3151 represents multiple specified periods that make up the period covered by the sales breakdown table. Monthly 3151 is the same period as Monthly 3101. Unit period 3152 represents multiple specified periods that make up the period shown in Monthly 3151. Unit period 3152 is the same period as Unit period 3102. Unit period beginning inventory amount 3153 represents the inventory amount of goods at the beginning of Monthly 3151.

The unit requirement 3154 represents the amount of purchases required to sell the unit product sales 3105 shown in the sales breakdown table generated in step S101. The unit inventory increase/decrease 3155 is the value obtained by allocating to each unit period 3152 the amount equivalent to the product out of the difference between the work in progress recorded in the inventory of the year before last and the work in progress recorded in the inventory of the previous year.

The unit purchase amount 3156 is the total amount of the unit required amount 3154 and the unit inventory increase/decrease amount 3155. The monthly purchase amount 3157 is the total amount of the unit purchase amount 3156 for the unit period 3152 belonging to the relevant month 3151.

Unit sales amount 3158 is the amount of goods sold during unit period 3152. Unit end inventory amount 3159 represents the inventory amount of goods at the end of the unit period.

[Product cost breakdown table generation process]
Next, a process for setting the values of each item in the product cost breakdown table 3150 will be described. The system 1 calculates a product cost rate 3164. The product cost rate 3164 is the rate at which the cost of a product accounts for the sales amount. In other words, the cost is the cost incurred for purchasing.

The system 1 sets the ratio of the cost of sales to the sales amount in the income statement 2102 as the product cost rate 3164. In other words, the system 1 sets the product cost rate 3164 as 71.69%, which is the result of dividing the cost of sales of 817,320,000 yen by the sales amount of 1,118,303,000 yen.

The material inventory period and product inventory period can be set to the same contents as the material inventory period and product inventory period in the first embodiment.

Next, the items defined for each month 3151 and unit period 3152 will be explained. For the unit period beginning inventory 3153, the amount for the first month, i.e., July 2018 in FIG. 20(B), is set to the amount of "goods" from the period before last in inventory breakdown 2103. For subsequent months, the amount of unit period ending inventory 3159 for the previous month is set. In addition, the amount of unit period ending inventory 3159 for June 2019 is set to the amount of "goods" from the previous period in inventory breakdown 2103.

The system 1 sets the total amount of unit required 3154 and the total amount of unit sales 3158 to the amount of cost of sales on the income statement 2102. The total amount of unit inventory increase/decrease 3155 is set to the difference between the amount of "goods" in the previous period of inventory breakdown 2103 and the amount of "goods" in inventory breakdown 2103 for the period before last. The system 1 sets the amount of goods purchased on the income statement 2102 to the total amount of unit purchases 3156 and the total amount of monthly purchases 3157.

Next, we will explain the unit required amount 3154, which is the cost related to the amount required to meet the product sales amount for each month. First, the system 1 sets the amount of unit sales amount 3158. The unit sales amount 3158 is set to the amount obtained by multiplying the amount of unit product sales amount 3105 in the same unit period 3152 by the product cost rate 3164.

Next, the system 1 sets the unit required amount 3154 to an amount that takes into account the material inventory period 3165 and the product inventory period 3166. More specifically, the amount of the unit required amount 3154 on July 1, 2018 is set to the same amount as the unit sales amount 3158 40 days later, taking into account the "20 days" of the material inventory period 3165 and the "20 days" of the product inventory period 3166. In other words, the cost of goods input on July 1, 2018 is set ahead of schedule so that it is recorded as sales 40 days later. This makes it possible to set each unit required amount 3154 for the unit period 3152.

When setting in advance, it is possible to set a unit period that exceeds the target period. However, the total cost of goods to be input is determined based on the entered financial information (profit and loss statement 2102) and should not be changed. Therefore, for example, system 1 may set the amount of unit required amount 3154 on June 1, 2019 to approximately 18,017,000 yen, which is the amount of unit sales amount 3158 on July 11, 2018 (unit period 3162 in Figure 20 (B)).

In other words, if the amount of unit required amount 3154 in FIG. 20(B) is shifted taking into account the combined number of days for the material inventory period and the product inventory period, and the amount exceeds the target period, the number of days up to the earliest target period in the breakdown table may be subtracted, and the remaining number of days may be calculated from the latest date (June 30, 2019 in FIG. 20(B)) and set as the unit period determined.

Alternatively, in the case where the target period will be exceeded, the value of unit required amount 3154 on June 1, 2019 given in the above example may be set to an amount obtained by calculating the difference between the total amount of unit required amount 3154 and the total amount of unit required amount 3154 for other unit periods that have already been set, and dividing the amount by the number of unit periods that have not been set. In other words, the amount to be set may be an amount obtained by equally dividing the difference by the number of unit periods that have not been set.

Next, system 1 distributes the total amount of unit inventory increase/decrease 3155 to the unit inventory increase/decrease 3155 for each unit period in accordance with the proportion of the amount of unit required amount 3154 for each unit period to the total amount of unit required amount 3154.

Next, system 1 sets the total amount of unit required amount 3154 and unit inventory increase/decrease amount 3155 for each unit period as unit purchase amount 3156. System 1 sets the total amount of unit purchase amount 3156 corresponding to the unit period belonging to each month as monthly purchase amount 3157.

System 1 sets the unit ending inventory amount 3159 to the amount of the unit beginning inventory amount 3153 minus the amount of unit sales amount 3158 plus the amount of unit purchase amount 3156. In this manner, values can be set for all items in the product cost breakdown table 3150.

Returning to the explanation of FIG. 19, the system 1 generates an inventory trend table based on the information read in step S1, the sales breakdown table generated in step S101, and the sales breakdown table generated in step S102 (step S103). FIG. 21 is a diagram showing an example of an inventory trend table corresponding to at least one embodiment of the present invention.

[Inventory transition table]
The inventory transition table 3200 may include beginning inventory 3201 , current month purchases 3202 , ending inventory 3203 , and current month sales 3204 .

Beginning inventory 601 represents the inventory of goods at the beginning of each month, and is equal to the amount of unit beginning inventory 3153 corresponding to the beginning of the month in product cost breakdown table 3150. Current month purchases 3202 represent the purchase amount of goods by month, and is equal to the amount of monthly purchases 3157 in product cost breakdown table 3150.

End of period inventory 3203 represents the inventory of goods at the end of each month, and is equal to the amount of unit end of period inventory 3159 corresponding to the end of the month in product cost breakdown table 3150. Current month sales 3204 represents the sales amount for each month. The amount of current month sales 3204 is set to the amount obtained by aggregating the amount of unit sales 3158 in product cost breakdown table 3150 by month. In this way, values can be set for all items in inventory trend table 3200, and the inventory trend table generation process is completed.

Returning to the explanation of FIG. 3, the system 1 generates an accounts payable bill trend table based on the information read in step S1 and information from multiple tables including the inventory trend table generated in step S2 (step S3). FIG. 22 is a diagram showing an example of an accounts payable bill trend table that corresponds to at least one embodiment of the present invention. In generating the accounts payable trend table, the contents of the process for generating the purchase trend table and the process for generating the accounts payable trend table in the first embodiment can be adopted to the extent necessary.

Next, the system 1 generates a monthly P/L by the monthly P/L generation unit 2051 using the inventory trend table generated in step S2 and the accounts payable bill trend table generated in step S3 (step S4). Figure 23 is a diagram showing an example of a monthly P/L that corresponds to at least one embodiment of the present invention. For generating the monthly P/L, the contents of the monthly P/L generation process in the first embodiment can be adopted to the extent necessary.

Next, the system 1 generates a monthly balance sheet (step S5) using the monthly balance sheet generation unit 2052, the inventory trend table generated in step S2, the accounts payable bill trend table generated in step S3, and the monthly P/L generated in step S4. Figure 24 is a diagram showing an example of a monthly balance sheet that corresponds to at least one embodiment of the present invention. For generating the monthly balance sheet, the contents of the monthly balance sheet generation process in the first embodiment can be adopted to the extent necessary.

Then, the system 1 generates a cash flow statement (step S6) using the inventory trend table generated in step S2, the accounts payable bill trend table generated in step S3, and the monthly P/L generated in step S4 by the cash flow statement generation unit 2053, and ends the process. Figure 25 is a diagram showing an example of a cash flow statement corresponding to at least one embodiment of the present invention. For generating the cash flow statement, the contents of the cash flow statement generation process in the first embodiment can be adopted to the extent necessary.

By generating a cash flow statement, you can grasp the monthly cash situation, which cannot be found from financial statements, which are a single period of data for a business entity. More specifically, if the cash balance is negative in any month, it indicates a cash shortfall and there is a high possibility that some kind of borrowing is being done.

However, if there is a funds shortfall but no borrowing is recorded in the financial statements, it is highly likely that some kind of action has been taken. Therefore, the system 1 may be configured to issue an alert, for example, if the funds balance becomes negative.

The simulation system described above makes it possible to analyze the actual state of a company over a specified period of time.

In the second embodiment, one year is used as an example since this is the unit for issuing financial statements, but this is not limiting. For example, the invention can also be applied to cases where monthly information is input and daily trends are estimated.

In the second embodiment, a method for deriving a value is described as an example, but is not limited to this. In other words, even if the order of calculations or the derivation method are different, they can be modified as appropriate as long as they do not affect the attributes of the derived value.

As one aspect of the second embodiment, by generating the various breakdown tables described above, it is possible to determine the breakdown of information for which only the total amount is known and the breakdown is unknown. In other words, this has the excellent effect of enabling more detailed analysis.

In the second embodiment, the "terminal device," "business entity," "unit period," and "take inventory period into consideration" may adopt the contents described in the first embodiment to the extent necessary.

[Third embodiment]
In the third embodiment of the present invention, a simulation system including a terminal device and a server device that can be connected to the terminal device through communication will be described. The system configuration in the third embodiment can adopt the block diagram shown in FIG. 1 to the extent necessary.

In a third embodiment of the present invention, the data to be entered may be data based on forecasts, rather than data on the business entity's actual performance. Although not shown, for example, the data may include a balance sheet for the previous period and a forecast balance sheet for the current period, a forecast income statement for the current period, a breakdown of inventory for the previous period and a forecast breakdown of inventory for the current period, and a forecast monthly sales trend for the current period.

In other words, at least one of the information on the balance sheet, inventory details, and monthly sales trends may be data estimated based on a specified rule. In other words, if there is financial statement data for a company at two points in time that are logically consistent, it is possible to analyze the actual state of the company over a specified period of time using the simulation system of the present invention.

[Fourth embodiment]
In the fourth embodiment of the present invention, a simulation system including a terminal device and a server device that can be connected to the terminal device through communication will be described. The configuration of the system in the fourth embodiment can adopt the block diagram shown in FIG. 1 to the extent necessary.

The simulation system in the fourth embodiment of the present invention may be a system that combines the functions of the product-related simulation system described in the first embodiment and the functions of the goods-related simulation system described in the second embodiment.

[Fifth embodiment]
In the fifth embodiment of the present invention, a simulation system including a terminal device and a server device that can be connected to the terminal device through communication will be described. The configuration of the system in the fifth embodiment can adopt the block diagram shown in FIG. 1 to the extent necessary.

In the fifth embodiment of the present invention, a function (hereinafter also referred to as an inventory planning simulation function) is described for simulating the impact on the transition of inventory in a second period constituting a first period or a third period constituting the second period by changing information on the end-of-period product inventory, which is the inventory of products at the end of a first period, in a simulation system that estimates monthly product inventory (hereinafter also referred to as an inventory planning simulation function). In the fifth embodiment of the present invention, an example is described in which information on inventory at the end of a business entity's first period (e.g., one year) is changed.

Here, "product" refers to a finished product, for example, mainly in industry, that is made by processing raw materials. Also, the state until it becomes a finished product is called "work in progress." Also, to simplify the explanation, the company in the fifth embodiment of the present invention will be described as a company that only handles products.

[Functional configuration]
Next, the functions of the simulation system will be described below. Fig. 17 is a block diagram showing the configuration of the functions of the system, which corresponds to at least one of the embodiments of the present invention.

The system 1 may include an information input reception unit 4001, an inventory trend table generation unit 4002, an accounts payable bill trend table generation unit 4003, a settlement information generation unit 4004, and an inventory planning unit 4005.

The information input reception unit 4001 has a function of receiving input regarding information indicating the business status of the business entity. The input may be received, for example, by a person manually entering the information using a keyboard or the like, by reading electronic data, or by scanning the information using an OCR or the like.

The inventory trend table generating unit 4002 has a function of generating an inventory trend table showing the trend of increases and decreases in inventory of goods over a specified period. The accounts payable bill trend table generating unit 4003 has a function of generating an accounts payable bill trend table showing the trend of increases and decreases in accounts payable and bills over a specified period.

The financial information generating unit 4004 has a function of generating at least one of a balance sheet, an income statement, and a cash flow statement using the information generated by the inventory trend table generating unit 4002 and the accounts payable trend table generating unit 4003. The inventory planning unit 4005 has a function of simulating the monthly costs included in the inventory trend table when the inventory amount is increased or decreased by changing the information related to the inventory amount included in the information generated by the inventory trend table generating unit 4002.

The inventory trend table generation unit 4002 may include a sales distribution unit 4101, a work-in-progress cost estimation unit 4102, a required cost calculation unit 4103, an accounting period determination unit 4104, a unit cost calculation unit 4105, a number of days display unit 4106, and an alert notification unit 4107.

The sales distribution unit 4101 has a function of distributing the sales amount over multiple specified periods. The work-in-progress cost estimation unit 4102 has a function of estimating the cost of work-in-progress. The required cost calculation unit 4103 has a function of calculating the cost required to sell the sales amount distributed by the sales distribution unit 4101.

The accounting period determination unit 4104 has a function of determining the period for accounting for the costs calculated by the required cost calculation unit 4103. The unit cost calculation unit 4105 has a function of calculating the unit cost, which is the cost to be input in a specified unit period. The number of days display unit 4106 has a function of converting the ending inventory amount for a specified period into the number of days and displaying it using the unit cost. The alert notification unit 4107 has a function of issuing an alert when the number of days displayed by the number of days display means is greater than the specified product inventory period.

The financial statement information generating unit 4004 may include a monthly P/L generating unit 4151, a monthly B/S generating unit 4152, and a cash flow statement generating unit 4153.

The monthly P/L generation unit 4151 has a function of generating a monthly profit and loss statement. The monthly B/S generation unit 4152 has a function of generating a monthly balance sheet. The cash flow statement generation unit 4153 has a function of generating a cash flow statement.

The inventory planning unit 4005 may include an inventory amount change reception unit 4201 and an inventory planning work-in-process cost estimation unit 4202.

The inventory change reception unit 4201 has a function of receiving changes to information regarding the end-of-period product inventory. The inventory planning work-in-process cost estimation unit 4202 has a function of estimating the cost of work-in-process for the multiple specified periods based on the changes received by the inventory change reception unit 4201.

[Processing flow]
Next, a process flow in the embodiment of the present invention will be described. The execution process of the system in the fifth embodiment can adopt the flowcharts shown in Figures 3 and 5 to the extent necessary. The following description will be given on the assumption that the execution process in Figure 3 has been executed one or more times.

When a user selects an inventory planning function from the menu, the system 1 executes inventory planning processing. Figure 27 shows an example of a flowchart of inventory planning processing that corresponds to at least one embodiment of the present invention.

System 1 accepts changes to information related to the end-of-period product inventory (step S201). Information related to the end-of-period product inventory refers, for example, to information related to the inventory listed in financial statements or information included in the inventory. Changes to information related to the end-of-period product inventory refer, for example, to changing the amount of inventory or changing the amount of information included in the inventory.

The following describes the financial statement summary used in this embodiment. Figure 28 is a diagram showing an example of data to be read, which corresponds to at least one embodiment of the present invention. Since the configuration is the same as Figure 4, with only the values being different, a detailed description will be omitted.

The following describes in detail the change in information related to inventory. Figure 29 is a diagram illustrating the change in information related to inventory, which corresponds to at least one embodiment of the present invention. Figure 29(A) is a diagram showing the product inventory after the execution process of Figure 3 is executed. Figure 29(B) is a simulation result in which the inventory is reduced to 30% when Figure 29(A) is set to 100%. Figure 29(C) is a simulation result in which the inventory is increased to 300% when Figure 29(A) is set to 100%.

The left diagram in Figure 29 (A) is a diagram showing information included in inventory details 4405 in the settlement summary shown in Figure 28. Raw materials 4301 represents the value of "materials" in inventory details 4405. Work in process 4302 represents the value of "work in process" in inventory details 4405. Finished goods 4303 represents the value of "finished goods" in inventory details 4405. Total finished goods and work in process 4304 is the total value of raw materials 4301, work in process 4302, and finished goods 4303.

The right diagram of Figure 29 (A) shows information included in the manufacturing cost report 4403 of the financial summary shown in Figure 4. Work in progress 4311 represents the value obtained by multiplying the difference in work in progress 4302 shown in "Increase/Decrease" by the cost components 4314 corresponding to each of "raw material costs", "outsourcing costs", "labor costs" and "other expenses" as the work in progress portion of "raw material costs", "outsourcing costs", "labor costs" and "other expenses". Finished goods 4312 represents the value obtained by multiplying the difference in product 4303 shown in "Increase/Decrease" by the cost components 4314 corresponding to each of "raw material costs", "outsourcing costs", "labor costs" and "other expenses" as the finished goods portion of "raw material costs", "outsourcing costs", "labor costs" and "other expenses". The total finished goods in progress 4313 is calculated by multiplying the difference in the total finished goods in progress 4304 shown in "Increase/Decrease" by the cost components 4314 corresponding to "Raw materials costs", "Outsourcing costs", "Labor costs" and "Other expenses", and expresses this as the total finished goods in progress for "Raw materials costs", "Outsourcing costs", "Labor costs" and "Other expenses".

The cost breakdown 4314 shows the percentage of "total raw material costs," "total outsourcing costs," "total labor costs," and "total manufacturing expenses" that make up the total manufacturing costs in the manufacturing cost report 4403 as "raw material costs," "outsourcing costs," "labor costs," and "other expenses," respectively.

The cost rate (inventory included) 4315 is the cost rate taking inventory into consideration. The raw material cost rate 4315 is the value obtained by subtracting the "raw material cost" value of the total finished work-in-progress 4313 from the "total raw material cost" value of the production cost report 4403, and dividing the result by the product's sales amount. The outsourcing cost rate 4315 is the value obtained by subtracting the "outsourcing cost" value of the total finished work-in-progress 4313 from the "total outsourcing cost" value of the production cost report 4403, and dividing the result by the product's sales amount. The labor cost rate 4315 is the value obtained by subtracting the "labor cost" value of the total finished work-in-progress 4313 from the "total labor cost" value of the production cost report 4403, and dividing the result by the product's sales amount. The cost rate of other expenses 4315 is a value obtained by subtracting the value of "other expenses" in the total product work-in-progress 4313 from the value of "total manufacturing expenses" in the manufacturing cost report 4403, and dividing the result by the product sales amount. Note that the units must be consistent when making this calculation.
Next, the system 1 calculates the changed inventory amount based on the change information received in step S201 (step S202). For example, if an input to change the inventory amount to 30% is received from the user in step S201, the breakdown of the inventory amount will be the result of multiplying each value at the end of the current term in the left diagram of FIG. 29(A) by 30%, i.e., the result shown in FIG. 29(B). For example, if an input to change the inventory amount to 300% is received from the user in step S201, the breakdown of the inventory amount will be the result of multiplying each value at the end of the current term in the left diagram of FIG. 29(A) by 300%, i.e., the result shown in FIG. 29(C).

At this time, the items to be changed in FIG. 29 are raw materials at the end of the current period 4301, work in progress 4302, finished goods 4303, total finished goods work in progress 4304, work in progress 4311, finished goods 4312, total finished goods work in progress 4313, and cost rate (inventory included) 4314. In addition, the value of cost composition 4314 is fixed and will not be changed.

Next, the system 1 estimates the cost of the work-in-progress in each unit period (third period) based on the inventory amount calculated in step S202 (step S203). When estimating the cost of the work-in-progress, a part of the inventory transition table generation process shown in FIG. 5 can be used to the extent necessary.

When estimating the cost of work in process, the breakdown of sales revenue remains fixed. In other words, the amount of distributed sales revenue allocated to each unit period (third period) does not change.

Next, the generation of a raw material cost breakdown table will be described. Figure 30 is a diagram showing an example of a raw material cost breakdown table after an inventory planning simulation has been executed, which corresponds to at least one embodiment of the present invention. Figure 30 shows the raw material cost breakdown table in the state immediately after the execution process of Figure 3 has been completed. The items that make up the table in Figure 30 are the same as those in the raw material cost breakdown table in Figure 7, and the meanings of the items are also the same, so a detailed explanation of each item will be omitted.

Next, the generation of a raw material cost breakdown table based on the changed inventory amount calculated in step S202 will be described. First, the raw material ratio 4550, material inventory period 4551, work-in-process inventory period 4552, and finished product inventory period 4553 are left fixed and unchanged. In addition, the unit sales equivalent 4504, monthly sales equivalent 4505, unit required input amount 4510, and monthly required input amount 4511 are also left fixed and unchanged. When calculating values for the unit period to match the changed inventory amount, fixing the above cost ratio and sales values makes it possible to control the values for the unit period so that they do not become abnormal values.

For the first month, that is, the amount of the beginning-of-month inventory amount 4503 for August 2020 in Figure 30, is the amount of "materials" for the period before last in inventory breakdown 4405. For subsequent months, the amount of the end-of-month inventory amount 4527 for the previous month is set. For the last month, that is, the amount of the end-of-month inventory amount 4527 for July 2021 in Figure 30, is the amount of "materials" for the previous period in inventory breakdown 4405. The process for setting each of the subsequent items can adopt the raw material cost breakdown table generation process in the first embodiment, and settings are made to maintain consistency with each value that is not changed.

Figure 31 is a diagram showing an example of a raw material cost breakdown table after an inventory planning simulation has been executed, which corresponds to at least one embodiment of the present invention. Figure 31 shows the cost estimation executed in step S203. This shows the inventory level changed from Figure 30 to 30%.

Figure 32 is a diagram showing an example of a raw material cost breakdown table after executing an inventory planning simulation, which corresponds to at least one embodiment of the present invention. Figure 32 shows the cost estimation executed in step S203. It shows the inventory amount changed to 300% from Figure 30. In this way, by increasing or decreasing the inventory amount, it is possible to check the trend of raw material costs, which are one of the product costs, for each month.

As can be seen by comparing Figure 30 with Figure 31 or Figure 32, the trend in raw material costs can be predicted by changing the inventory amount. As shown in the embodiment of the present invention, if the inventory amount at the beginning of the first period and the inventory amount at the end of the first period are known, simulations can be performed freely.

Next, we will explain how to generate a subcontract cost breakdown table based on the changed inventory amount calculated in step S202. Figure 33 is a diagram showing an example of a subcontract cost breakdown table that corresponds to at least one embodiment of the present invention. Figure 33 shows a subcontract cost breakdown table that reflects the result of changing the inventory amount to 30%, and the item names will be explained using the item names in the figure.

The outsourcing ratio 4630 remains fixed and unchanged. In addition, the unit sales equivalent 4603, monthly sales equivalent 4604, sales during the period 4609, sales during the period 4612, sales during the period 4615, sales during the period 4618, unit period sales 4621, and monthly period sales 4622 also remain fixed and unchanged. By fixing the outsourcing ratio and sales values above, it is possible to control the unit period values so that they do not become abnormal values when calculating the unit period values to match the changed inventory amount.

The process for setting each of the other items can be the same as the outsourcing cost breakdown table generation process in the first embodiment, and the settings are made to maintain consistency with the remaining values. By changing the inventory amount, it is possible to predict trends in outsourcing costs. As shown in the embodiment of the present invention, if the inventory amount at the beginning and end of the first period are known, simulations can be performed freely.

Next, we will explain how to generate a labor cost breakdown table based on the changed inventory level calculated in step S202. Figure 34 is a diagram showing an example of a labor cost breakdown table that corresponds to at least one embodiment of the present invention. Figure 34 shows a labor cost breakdown table that reflects the result of changing the inventory level to 30%, and the item names will be explained using the item names in the figure.

The labor ratio 4730 remains fixed and unchanged. In addition, the monthly interim total 4721, breakdown (40 days ago) 4722, breakdown (30 days ago) 4723, breakdown (20 days ago) 4724, and breakdown (10 days ago) 4725 included in the interim total remain fixed and unchanged. When calculating the value for the unit period to match the changed inventory amount, fixing the values related to the labor cost rate and monthly interim total labor cost makes it possible to control the value for the unit period so that it does not become abnormal.

The process for setting each of the other items can use the labor cost breakdown table generation process in the first embodiment, and settings are made to maintain consistency with each value that is not changed. By changing the inventory amount, it is possible to predict trends in labor costs. As shown in the embodiment of the present invention, if the inventory amount at the beginning and end of the first period are known, simulations can be performed freely.

Next, we will explain how to generate an other expense breakdown table based on the changed inventory amount calculated in step S202. Figure 35 is a diagram showing an example of an other expense breakdown table that corresponds to at least one embodiment of the present invention. Figure 35 is an other expense breakdown table that reflects the result of changing the inventory amount to 30%, and the item names will be explained using the item names in the figure.

The monthly mid-term total 4774, breakdown (40 days ago) 4775, breakdown (30 days ago) 4776, breakdown (20 days ago) 4777, and breakdown (10 days ago) 4778 included in the mid-term total will remain fixed and will not be changed. In addition, monthly packing and manufacturing freight 4771, monthly depreciation expense 4772, and monthly other manufacturing expenses 4773 will also remain fixed and will not be changed. By fixing the values related to the monthly mid-term total and its breakdown above when calculating the values for the unit period to match the inventory amount after the change, it is possible to control the values for the unit period so that they do not become abnormal.

The process for setting each of the other items can use the process for generating a breakdown of other expenses in the first embodiment, and is set so as to maintain consistency with each value that is not changed. By changing the inventory amount, it is possible to predict the trend of other expenses. As shown in the embodiment of the present invention, if the inventory amount at the beginning of the first period and the inventory amount at the end of the first period are known, simulations can be performed freely.

Next, a work-in-progress inventory breakdown table is generated using the generated raw material cost breakdown table, subcontract cost breakdown table, labor cost breakdown table, and other expense breakdown table. FIG. 36 is a diagram showing an example of a work-in-progress inventory breakdown table that corresponds to at least one embodiment of the present invention. The work-in-progress inventory breakdown table generation process in the first embodiment can be used for generation.

After creating a breakdown table of various costs, you can generate an inventory trend table, purchase trend table, accounts payable trend table, monthly P/L, monthly B/S, and cash flow table. The process explained in the first embodiment can be used to generate these, so it will be omitted here. Below, we will explain how the values in the various tables change when an inventory planning simulation is executed.

Figure 37 is a diagram showing an example of monthly P/L before an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention. Figure 38 is a diagram showing an example of monthly P/L after an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention, in the case where inventory is reduced to 30%. Figure 39 is a diagram showing an example of monthly P/L after an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention, in the case where inventory is increased to 300%.

Figure 40 is a diagram showing an example of a monthly balance sheet before an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention. Figure 41 is a diagram showing an example of a monthly balance sheet after an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention, in which the inventory level is reduced to 30%. Figure 42 is a diagram showing an example of a monthly balance sheet after an inventory planning simulation is executed, corresponding to at least one embodiment of the present invention, in which the inventory level is increased to 300%.

Figure 43 is a diagram showing an example of a cash flow statement before an inventory planning simulation is executed, which corresponds to at least one embodiment of the present invention. Figure 44 is a diagram showing an example of a cash flow statement after an inventory planning simulation is executed, which corresponds to at least one embodiment of the present invention, in the case where the inventory level is reduced to 30%. Figure 45 is a diagram showing an example of a cash flow statement after an inventory planning simulation is executed, which corresponds to at least one embodiment of the present invention, in the case where the inventory level is increased to 300%.

Using Figures 37 and 39 as examples, we will explain what happens when inventory is increased. In Figure 39, the amount of the closing finished goods inventory in cost of sales is increased by 300%, resulting in an increase in gross profit. This results in an increase in operating profit, and it appears to be going well just by checking the monthly P/L. On the other hand, when checking the monthly balance sheet shown in Figures 40 and 42, the amounts of current assets, current liabilities, and fixed liabilities have also increased. Therefore, when checking the cash flow tables shown in Figures 43 and 45, it can be seen that unless long-term borrowings in financial income are increased, there is a possibility of a cash shortfall. In this way, the impact of increasing inventory can be easily confirmed, making this a very useful tool for management decisions.

In this way, in the fifth embodiment of the present invention, various reports can be created that reflect the results of changes to inventory levels, allowing the extent of the impact of changes to inventory levels to be understood and the business situation to be judged in advance.

The simulation system described above makes it possible to analyze the actual state of a company over a specified period of time.

In the fifth embodiment, one year is used as an example since this is the unit for issuing financial statements, but the present invention is not limited to this. For example, the present invention can also be applied to cases where monthly information is input and daily trends are estimated.

In the fifth embodiment, a method of deriving a value is described as an example, but is not limited to this. In other words, even if the order of calculations or the derivation method are different, they can be modified as appropriate as long as they do not affect the attributes of the derived value.

In the fifth embodiment, a company that manufactures products has been used as an example, but the present invention can also be applied to companies that sell goods. In the example of selling goods, by changing the inventory amount as explained in the fifth embodiment and executing the process of generating a product cost breakdown table as in the second embodiment, it is possible to obtain simulation results for when the inventory amount is changed.

In the fifth embodiment, the generation of data for the period included in the financial statement summary data based on the loaded financial statement summary data has been described, but this is not limiting. For example, based on the financial statement summary data, financial statement forecast summary data for the period following the period of the financial statement summary data may be created in accordance with a predetermined rule, and data for the period included in the financial statement forecast summary data may be simulated.

As one aspect of the fifth embodiment, by generating the various breakdown tables described above, it is possible to determine the breakdown of information for which only the total amount is known and the breakdown is unknown. In other words, this has the excellent effect of enabling more detailed analysis.

As one aspect of the fifth embodiment, by running a simulation of what would happen if inventory levels were changed, it is possible to check the cash flow for each month if inventory levels were increased or decreased, which has the excellent effect of allowing decisions to be made in advance regarding borrowing.

In the fifth embodiment, the "terminal device," "business entity," "unit period," and "take inventory period into consideration" may adopt the contents described in the first embodiment to the extent necessary.

The present invention has been described in detail above through preferred embodiments, but the present invention is not limited to these and can be implemented in various ways within the scope of the invention.

[Additional Notes]
The above description of the embodiments has been provided so as to enable a person having ordinary skill in the art to which the invention pertains to practice the following invention.

[1] A simulation system including a terminal device and a server device connectable to the terminal device through communication,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of the work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
and an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

[2] The work-in-progress cost estimation means:
a necessary cost calculation means for calculating a cost required to sell the distributed sales amount based on the distributed sales amount in each third period;
The simulation system of [1] further comprises an accounting period determination means for determining a third period in which the costs calculated by the necessary cost calculation means are to be recorded, in accordance with the material inventory period and/or the work-in-process inventory period.

[3] The system further comprises:
a unit cost calculation means for calculating a unit cost to be input in a predetermined unit period by using the cost of the work-in-progress estimated by the work-in-progress cost estimation means;
The simulation system according to [1] or [2], further comprising a days display means for converting the closing inventory amount of the second period into a number of days and displaying the converted amount using the calculated unit cost.

[4] The system further comprises:
The simulation system according to [3], further comprising an alert notification means for issuing an alert when the number of days displayed by the number of days display means is greater than the product inventory period.

[5] A simulation system according to any one of [1] to [4], in which the work-in-progress cost estimation means calculates any one of raw material costs, outsourcing costs, and labor costs.

[6] The system further comprises:
an inventory change receiving means for receiving changes to information regarding the end-of-period product inventory;
The simulation system according to any one of [1] to [5], further comprising an inventory planning work-in-progress cost estimating means for estimating the cost of work-in-progress in each of the third periods based on the received changes.

[7] A simulation system described in any one of [1] to [6], in which the inventory planning work-in-process cost estimation means does not change the distributed sales amount distributed to each third period by the sales distribution means.

[8] A simulation system including a terminal device and a server device connectable to the terminal device through communication,
a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of the business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and an ending inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost required to sell the period sales amount based on the period sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost.

[9] The system further comprises:
The simulation system according to any one of [1] to [8], further comprising a financial information generation means for generating a balance sheet and an income statement using the inventory levels of products included in the inventory trend table generated by the inventory trend table generation means and/or the inventory levels of products estimated by the product inventory level estimation means.

[10] A simulation method executed in a simulation system including a terminal device and a server device connectable to the terminal device through communication, comprising:
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory, which is the inventory of products at the beginning of the first period, and an ending product inventory, which is the inventory of products at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
estimating the cost of work in process based on the distributed sales amount, the predetermined materials inventory period, and the predetermined work in process inventory period for each third period;
A simulation method for generating an inventory transition table showing the transition of inventory based on estimated costs.

[11] A simulation method executed in a simulation system including a terminal device and a server device connectable to the terminal device through communication,
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory amount which is the inventory amount of goods at the beginning of the first period, and an ending inventory amount which is the inventory amount of goods at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
Calculating the cost of goods required to sell the sales amount for the third period based on the sales amount for the third period and a predetermined cost rate for the goods;
A simulation method for estimating the inventory amount of the product at the end of the second period based on the calculated cost.

[12] A simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device through communication,
The server device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
A simulation program that functions as an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

[13] A simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device through communication,
The server device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and an ending inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost for selling the periodic sales amount based on the periodic sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a simulation program that functions as a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost.

[14] A simulation program executed on a computer device,
A computer device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
A simulation program that functions as an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

[15] A simulation program executed on a computer device,
A computer device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and an ending inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost for selling the periodic sales amount based on the periodic sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a simulation program that functions as a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost.

[16] a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory which is the inventory of products at the beginning of the first period, and an ending product inventory which is the inventory of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of the work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
and an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost.

[17] A product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of a business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and a closing inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost required to sell the periodic sales amount based on the periodic sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost.

[18] A simulation method executed on a computer device, comprising:
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory, which is the inventory of products at the beginning of the first period, and an ending product inventory, which is the inventory of products at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
estimating the cost of work in process based on the distributed sales amount, the predetermined materials inventory period, and the predetermined work in process inventory period for each third period;
A simulation method for generating an inventory transition table showing the transition of inventory based on estimated costs.

[19] A simulation method executed on a computer device, comprising:
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory amount which is the inventory amount of goods at the beginning of the first period, and an ending inventory amount which is the inventory amount of goods at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
Calculating the cost of goods required to sell the sales amount for the third period based on the sales amount for the third period and a predetermined cost rate for the goods;
A simulation method for estimating the inventory amount of the product at the end of the second period based on the calculated cost.

1: System 2: Server device 3: Terminal device 4: Communication network

Claims (12)

A simulation system including a terminal device and a server device connectable to the terminal device through communication,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of the work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
and an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost. The work-in-progress cost estimation means
a necessary cost calculation means for calculating a cost required to sell the distributed sales amount based on the distributed sales amount in each third period;
2. The simulation system according to claim 1, further comprising: an accounting period determining means for determining a third period for accounting for the costs calculated by the necessary cost calculating means, in accordance with the material inventory period and/or the work-in-process inventory period. The system further
a unit cost calculation means for calculating a unit cost to be input in a predetermined unit period by using the cost of the work-in-progress estimated by the work-in-progress cost estimation means;
3. The simulation system according to claim 1, further comprising a number-of-days display means for converting the closing inventory amount of the second period into a number of days using the calculated unit cost and displaying the converted amount. The system further
an inventory change receiving means for receiving changes to information regarding the end-of-period product inventory;
4. The simulation system according to claim 1, further comprising an inventory planning work-in-progress cost estimating means for estimating a cost of work-in-progress in each of said third periods based on the received change. 5. The simulation system according to claim 4 , wherein said inventory planning work-in-process cost estimating means does not change the distributed sales amount distributed to each third period by said sales distribution means. A simulation system including a terminal device and a server device connectable to the terminal device through communication,
a product information input receiving means for receiving input of information including sales information on the amount of sales in one or more second periods constituting a first period of the business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and an ending inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost required to sell the periodic sales amount based on the periodic sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost. The system further
The simulation system according to any one of claims 1 to 5 , further comprising a financial information generating means for generating a balance sheet and an income statement using the inventory amounts of products included in the inventory transition table generated by the inventory transition table generating means. The system further
a financial statement generating means for generating a balance sheet and a profit and loss statement using the inventory amount of the product included in the inventory transition table generated by the inventory transition table generating means and/or the inventory amount of the product estimated by the product inventory amount estimating means;
The simulation system of claim 6 . A simulation method executed in a simulation system including a terminal device and a server device connectable to the terminal device through communication,
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening product inventory, which is the inventory of products at the beginning of the first period, and an ending product inventory, which is the inventory of products at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
estimating the cost of work in process based on the distributed sales amount, the predetermined materials inventory period, and the predetermined work in process inventory period for each third period;
A simulation method for generating an inventory transition table showing the transition of inventory based on estimated costs. A simulation method executed in a simulation system including a terminal device and a server device connectable to the terminal device through communication,
Accepting input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of an entity, an opening inventory amount which is the inventory amount of goods at the beginning of the first period, and an ending inventory amount which is the inventory amount of goods at the end of the first period;
Distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
Calculating the cost of goods required to sell the sales amount for the third period based on the sales amount for the third period and a predetermined cost rate for the goods;
A simulation method for estimating the inventory amount of the product at the end of the second period based on the calculated cost. A simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device through communication,
The server device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening product inventory amount which is the inventory amount of products at the beginning of the first period, and an ending product inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a work-in-progress cost estimating means for estimating the cost of work-in-progress based on the distributed sales amount in each third period, a predetermined material inventory period, and a predetermined work-in-progress inventory period;
A simulation program that functions as an inventory transition table generating means for generating an inventory transition table showing the transition of inventory based on the estimated cost. A simulation program executed in a server device of a simulation system including a terminal device and a server device connectable to the terminal device through communication,
The server device,
a product information input receiving means for receiving input of information including sales information regarding the amount of sales in one or more second periods constituting a first period of the business entity, an opening inventory amount which is the inventory amount of products at the beginning of the first period, and an ending inventory amount which is the inventory amount of products at the end of the first period;
a sales distribution means for distributing the sales amount as a distributed sales amount to each of a plurality of predetermined third periods constituting the second period;
a commodity cost calculation means for calculating a commodity cost for selling the periodic sales amount based on the periodic sales amount in the third period and a predetermined commodity cost rate for the commodity;
and a simulation program that functions as a product inventory estimation means for estimating the product inventory at the end of the second period based on the calculated cost.

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