JP7644038B2 - Landing forecast value management device, landing forecast value management method, and landing forecast value management program - Google Patents

Description

The present invention relates to a landing prediction value management device, a landing prediction value management method, and a landing prediction value management program.

Today, there is a type of contract for the development, maintenance, and operation of software or systems, known as SES (System Engineering Services), which provides the labor of engineers for specific tasks.

Patent Document 1 (JP Patent Publication No. 2020-013600) discloses a business management support system that aims to reduce the user's workload in business analysis and to fully contribute to business improvement. This business management support system includes multiple user terminals used by multiple users, a relay server that communicates with the multiple user terminals, and an analysis server that communicates with the multiple user terminals and the relay server.

The user terminal transmits user information, including information on the sales performance of the user's store and information on cost management of the user's store, to the relay server. The relay server transmits specific user information from the user information to the analysis server. The analysis server also analyzes the specific user information based on predetermined analysis rules to obtain business management information on the user's store and transmits it to multiple user terminals. The user terminal then displays the business management information hierarchically based on the user's instructions.

In addition, in the business management support system of Patent Document 1, the tiles show forecast values (end of the month) of cumulative sales, cost rate, and labor cost rate calculated in accordance with predetermined rules on the analysis server, and below these are displayed enlarged line graphs showing the daily trends in actual sales up to the current day against the daily trends in the sales target (sales plan) for the month displayed in the tiles.

Here, by using ERP (Enterprise Resources Planning) or the like, information on inquiries based on the probability of receiving an order, or on orders for which a contract has been officially concluded, can be managed by linking it to the assignment information of the engineers in charge. In addition, the expected value can be calculated by accumulating the income and expenditure of the case based on the budget for each inquiry or order.

JP 2020-013600 A

However, it was difficult to reflect future orders that did not even meet the quotation and the necessary costs such as labor costs (= unassigned costs) in the final forecast, even though these were expected to occur. This resulted in inaccurate final forecasts, which hindered accurate project management.

The present invention has been made in consideration of the above-mentioned problems, and aims to provide a forecasted final value management device, a forecasted final value management method, and a forecasted final value management program that calculates a forecasted final value that reflects unassigned costs, enabling accurate project management.

In order to solve the above-mentioned problems and achieve the object, the estimated final value management device of the present invention has a tentative planned value generation unit that generates a tentative planned value, which is a planned value before adding unassigned costs, of expenses input by a business operator as expenses for a specified period for a project ; an unassigned cost calculation unit that calculates unassigned costs, which are expenses not assigned as expenses for a project, by multiplying the unassigned labor, which is a value obtained by subtracting the planned labor force for the specified period, by the monthly average planned time and multiplying the result by the hourly rate; a planned value generation unit that generates a value obtained by adding the tentative planned value and the unassigned cost as a planned value of expenses for the specified period for the project; a planned final value calculation unit that calculates the sum of the actual value of expenses confirmed for the specified period and the planned value after the actual value was confirmed as a final forecast value corresponding to the planned value of expenses for the entire period; and an output control unit that outputs the forecast value corresponding to the planned value of expenses.

In order to solve the above-mentioned problems and achieve the object, the estimated final value management method according to the present invention includes a provisional planned value generation step in which a provisional planned value generation unit generates a provisional planned value, which is a planned value before adding unassigned costs, of expenses input by a business operator as expenses for a specified period for a project ; an unassigned cost calculation step in which an unassigned cost calculation unit calculates unassigned costs, which are expenses not assigned as expenses for a project, by multiplying an unassigned labor-time, which is a value obtained by subtracting a planned labor-time number for the specified period, by a monthly average planned time, and multiplying the result by an hourly rate; a planned value generation step in which a planned value generation unit generates a value obtained by adding the provisional planned value and the unassigned cost, as a planned value of expenses for the specified period for the project; a final expected value calculation step in which a final expected value calculation unit calculates the sum of an actual value of expenses confirmed for the specified period and a planned value after the actual value is confirmed, as a final expected value corresponding to the planned value of expenses for the entire period; and an output control step in which an output control unit outputs the estimated value corresponding to the planned value of expenses.

In addition, in order to solve the above-mentioned problems and achieve the object, the estimated final value management program of the present invention causes a computer to function as a tentative planned value generation unit that generates a tentative planned value, which is a planned value before adding unassigned costs, of expenses input by a business operator as expenses for a specified period for a project ; an unassigned cost calculation unit that calculates unassigned costs, which are expenses not assigned as expenses for a project, by multiplying the unassigned labor, which is a value obtained by subtracting the planned labor force for the specified period, by the monthly average planned time and multiplying the result by the hourly rate; a planned value generation unit that generates a value obtained by adding the tentative planned value and the unassigned cost as a planned value of expenses for the specified period for the project; a final forecast value calculation unit that calculates the sum of the actual value of expenses confirmed for the specified period and the planned value after the actual value was confirmed as a final forecast value corresponding to the planned value of expenses for the entire period; and an output control unit that outputs the estimated value corresponding to the planned value of expenses.

The present invention has the effect of enabling accurate project management by calculating a projected end value that reflects unassigned costs.

FIG. 1 is a block diagram showing a hardware configuration of a service management apparatus according to an embodiment of the present invention. FIG. 2 is a diagram for explaining an overview of the predicted landing value. FIG. 3 is a diagram showing an example of a department-by-department end result forecast table in which unassigned costs are reflected in the full-year planned value of indirect costs. FIG. 4 is a diagram for explaining data set in various masters. FIG. 5 is a flowchart showing the flow of the operation of registering a planned budget for a virtual project. FIG. 6 is a diagram showing an example of virtual PJ data. FIG. 7 is a diagram showing an example of a planned budget registered in a virtual project. FIG. 8 is a diagram showing a virtual PJ update process for directly associating a PJ with a virtual PJ. FIG. 9 is a diagram showing an example of a predicted landing value of the estimated lower limit. FIG. 10 is a flowchart showing the flow of processing a direct project that is received after the virtual project is formed. FIG. 11 is a diagram showing an example of direct PJ data. FIG. 12 is a diagram for explaining the personnel management registration process. FIG. 13 is a diagram for explaining the operation of registering budget information in the direct PJ table. FIG. 14 is a diagram for explaining the configuration process of a virtual PJ in which a PJ table is directly associated with a virtual PJ table. FIG. 15 is a diagram showing an example of a forecasted end result table by organization displayed without including unassigned costs. FIG. 16 is a diagram for explaining the calculation operation of the unassigned cost. FIG. 17 is a diagram showing an example of a forecasted end result table by organization, which is displayed in a state in which unassigned costs are included. FIG. 18 is a flowchart showing the flow of the registration process of sales for a direct project. FIG. 19 is a diagram for explaining the sales input process for a project. FIG. 20 is a diagram for explaining the input process of direct costs, indirect costs, and selling and general administrative costs in the month in which sales occurred. FIG. 21 is a diagram showing an example of a forecasted outcome table by organization that reflects sales data and expense data. FIG. 22 is a flowchart showing the flow of operations of the business support device when a new order for a new project is received. FIG. 23 is a diagram showing an example of direct project data for a newly received project. FIG. 24 is a diagram for explaining the personnel management registration process when an order for a new project is received. FIG. 25 is a diagram for explaining the process of registering budget information for a direct project. FIG. 26 is a diagram for explaining the process of registering a budget for each project. FIG. 27 is a diagram for explaining the operation of generating an organization-specific final outcome forecast table that does not reflect unassigned costs corresponding to a direct project with project number "P001" and a direct project with project number "P002." FIG. 28 is a diagram showing an example of an extraction screen for selecting whether or not to reflect unassigned costs in the organization-by-organization forecast table. FIG. 29 is a diagram for explaining how to calculate the unassigned cost corresponding to a newly received project. FIG. 30 is a diagram showing an example of a forecast final outcome table by organization, reflecting unassigned costs corresponding to a direct project with project number "P001" and a direct project with project number "P002."

Below, a business management device according to an embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

(Hardware configuration)
1 is a block diagram showing the hardware configuration of a service management device 1 according to an embodiment of the present invention. As shown in FIG. 1, the service management device 1 includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input/output interface unit 5.

An input device 6 and an output device 7 are connected to the input/output interface unit 5. The output device 7 can be a display unit such as a monitor device (including a home television).

As the input device 6, a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with the mouse device to realize a pointing device function can be used.

The storage unit 2 may be, for example, a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), or a SSD (Solid State Drive). The storage unit 2 has a cost element master 11, a planned unit price master 12, a department master 13, and an employee master 14, each of which is a storage area. The storage unit 2 also has a cost element table 15, a planned unit price table 16, a department table 17, an employee table 18, a direct project table (direct PJ table) 19, a budget table 20, and a virtual PJ table 21, each of which is a storage area. The storage unit 2 also has an organization-specific expected outcome table 22, a personnel management table 23, an unassigned table 24, a sales table 25, and an expense table 26, each of which is a storage area.

(Functional configuration of the business management device)
Furthermore, a business management program is stored in the memory unit 2. By executing this business management program, the control unit 3 functions as a master setting unit 31, an input processing unit 32, a data generation unit 33, a memory control unit 34, a calculation unit 35, and a display control unit 36. The data generation unit 33 is an example of a tentative estimated value generation unit, an estimated value generation unit, and a planned value generation unit. Furthermore, the calculation unit 35 is an example of an unassigned cost calculation unit, and an expected final value calculation unit. Furthermore, the display control unit 36 is an example of an output control unit.

The master setting unit 31 sets the cost element master 11, planned unit price master 12, department master 13, and employee master. The input processing unit 32 acquires commands corresponding to input operations by the business operator when setting the master. The data generation unit 33 generates planned or estimated values of income and expenditure for projects (cases). The storage control unit 34 controls the storage and reading of various data for the various masters 11 to 14 and the various tables 15 to 26. The calculation unit 35 calculates estimated values that reflect unassigned costs, and estimated final values. The display control unit 36 displays the estimated final values via the output device 7, which is an example of a display unit.

(Definition of terms)
Next, the following terms are primarily used in the following sense.

・Planned values: Sales and cost targets for each organization planned at the beginning of the fiscal year, etc.
・Expected value: The estimated sales and cost figures calculated from the sum of the execution budgets of each project, etc.
・Actual value: The actual sales and costs incurred based on sales inspection, operating hours, etc.

・ Personnel management registration: Assigning engineers to orders and other projects and registering the planned man-months, etc.
・Assigned labor cost: Labor cost for each person assigned to a project such as an order. The amount is determined by rank or contract type.
・Unassigned cost: Labor cost for each person who is not assigned to a project but is expected to be incurred in the future. It is incurred by both the company's own employees and employees of partner companies. The amount is determined by rank or contract type.

・Working budget: Sales and cost forecast income and expenditure plan estimated at the time of inquiry or order for each project,
・Forecasted value: The forecasted income and expenditure for the full fiscal year, calculated by adding up the actual values up to the current month for which the actual values have been confirmed, and the forecast values for the following month and thereafter.
Direct projects (direct PJ): Projects that actually generate sales or expenses, such as inquiries or orders.
- Virtual Project (Virtual PJ): A hypothetical case aggregated by organization.

(Summary of expected landing value)
2 is a diagram showing an overview of the estimated values. As shown in this figure, the estimated values calculated are the estimated value of "sales", the estimated value of "direct costs", the estimated value of "indirect costs", and the estimated value of "selling and administrative expenses (SG&A expenses)" of the project.

For example, the estimated end value of the planned value for "Sales" is calculated by adding together the total of the planned values from the beginning of the period to the base month (= past) and the total of the planned values from the month following the base month to the end of the period (= future). Similarly, the estimated end value of the planned value for "Sales" is calculated by adding together the total of the actual sales amounts from the beginning of the period to the base month (= past) and the total of the planned values from the month following the base month to the end of the period (= future).

In addition, as will be described in more detail later, in the case of the business management device 1 of the embodiment, the unassigned costs are added to the overhead costs. Therefore, the estimated value of the planned value for "overhead costs" is calculated as the sum of "the sum of the actual sales amount from the beginning of the period to the base month (= past) plus the unassigned costs" and "the sum of the planned value from the month following the base month to the end of the period (= future) plus the unassigned costs."

As an example, it is possible to output estimated costs for labor costs, including the planned costs of unassigned personnel not registered in personnel management (for one year from the beginning accounting month of the extraction conditions). That is, by referencing the employee master 14 at the end of the month of the base month, for example, "Tanaka-san" is detected as an unassigned personnel. Also, from the employee master 14, the department code of the department to which the person belongs, such as "System 1 Department", is obtained. Also, from the employee master 14, Tanaka-san's planned unit price code and Tanaka-san's average monthly working hours, such as "160 hours", are obtained. Also, based on Tanaka-san's planned unit price code obtained from the employee master 14, the planned unit price master is referenced to detect an hourly rate, such as "5,000 yen".

Tanaka's hourly rate is then multiplied by his average monthly working hours to calculate his labor costs (5,000 yen x 160 hours = labor costs of 800,000 yen).

Next, for each month from the month following the base month through the end of the period, the unallocated man-hours amount (unassigned cost) is calculated from the unallocated man-hours (1 - assigned man-hours) in personnel management. For example, if the base month is December, and the assigned man-hours for January are "0.7", then "labor cost 800,000 yen x (1 - 0.7) = unassigned cost 240,000 yen." Similarly, if the assigned man-hours for February are "0", then "labor cost 800,000 yen x (1 - 0) = unassigned cost 800,000 yen." Similarly, if the assigned man-hours for March are "0", then "labor cost 800,000 yen x (1 - 0) = unassigned cost 800,000 yen."

Next, the unassigned cost is added to the estimated labor cost from the month following the base month to the end of the term to calculate the employee cost (estimate). For example, if the base month is December and the direct project budget (labor cost) for January is 1.2 million yen, the unassigned cost for January of 240,000 yen is added to this 1.2 million yen to calculate the employee cost (estimate) for January of 1.44 million yen. Similarly, if the direct project budget (labor cost) for February is 1.4 million yen, the unassigned cost for February of 800,000 yen is added to this 1.4 million yen to calculate the employee cost (estimate) for February of 2.2 million yen. Similarly, if the direct project budget (labor cost) for March is 300,000 yen, the unassigned cost for March of 800,000 yen is added to this 300,000 yen to calculate the employee cost (estimate) for March of 1.1 million yen.

Figure 3 shows an example of a forecast table by organization that reflects unassigned costs against the planned overhead for the entire year. In the example of Figure 3, at first glance, the sales forecast is +600,000 compared to the plan, and the direct costs are also +150,000, so things look good. However, in reality, an increase in the costs of unassigned engineers is expected, which will lead to increases in overhead and selling and administrative expenses, resulting in a forecast operating profit of -900,000.

If the estimated final value is calculated without including unassigned costs, the estimated final value of indirect costs will be lower (planned indirect costs: 300,000 → 200,000). This will result in an erroneous judgment that a profit will be made (operating profit: 1.5 million → 2.4 million). The business support device 1 of the embodiment calculates the estimated final value by adding unassigned costs, preventing such erroneous judgment and enabling accurate management of the project.

(Settings for various masters)
Fig. 4 is a diagram for explaining data set for various masters. Of these, Fig. 4(a) is a diagram showing data set for the cost element master 11. As shown in Fig. 4(a), cost element codes and cost element names such as "G01: direct cost", "G02: indirect cost", "G90: selling and general administrative cost" are set (registered) in the cost element master 11. Note that a cost element table 15 may be provided instead of the cost element master 11, and the above-mentioned cost element codes and cost element names may be set in this cost element table 15.

Figure 4(b) is a diagram showing data set in the planned unit price master 12. As shown in Figure 4(b), the planned unit price master 12 is set (registered) with planned unit price codes such as "YT01" and "YT02", planned unit price names such as "department manager unit price" and "section manager unit price", cost element codes such as "G01", and hourly unit prices such as "5000 yen" and "4000 yen". Note that a planned unit price table 16 may be provided instead of the planned unit price master 12, and the planned unit price codes and hourly unit prices, etc., described above may be set in this planned unit price table 16.

Figure 4(c) is a diagram showing data set in the department master 13. As shown in Figure 4(c), department codes and department names, such as "S01: System 1 Division" and "S02: System 2 Division", are set (registered) in the department master 13. Note that a department table 17 may be provided instead of the department master 13, and the above-mentioned department codes and department names may be set in this department table 17.

Figure 4(d) is a diagram showing data set in the employee master 14. As shown in Figure 4(d), the employee master 14 is set (registered) with employee codes such as "SH01" and "SH02", employee names such as "Tanaka" and "Suzuki", department codes such as "S01", planned unit price codes such as "YT01" and "YT02", and monthly average planned hours such as "160 hours". Note that an employee table 18 may be provided instead of the employee master 14, and the above-mentioned employee codes and monthly average planned hours may be set in this employee table 14.

(Landing prediction management operation)
The landing prediction management operation in the business support device 1 according to the embodiment will be described below.

(Registering planned budgets by organization at the beginning of the period)
First, a planned budget is registered for a virtual project, which is a hypothetical project formed by organization (department), at the beginning of a term, such as April 2021. FIG. 5 is a flowchart showing the flow of the operation of registering a planned budget for this virtual project.

When it is time to create a virtual project, the business operator inputs the department code, department name, and period of the department in charge of the virtual project. The input processing unit 32 acquires such input data, and the data generation unit 33 generates virtual project data including a virtual project number such as "KP001" as illustrated in FIG. 6, a department code such as "S01", a department name such as "System 1 Department", and a period such as "April 2021 to March 2022" based on the acquired input data. Of these, the virtual project number is automatically assigned by the business management device 1. The storage control unit 34 stores the generated virtual project data in the virtual project table 21 (step S1).

Next, the business operator inputs the elements and the budget from April, which is the start of the term, to March of the following year, which is the end of the term, in association with the virtual project number. Specifically, the budget data includes the budgets for sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit for each month of the above-mentioned period. The input processing unit 32 acquires this input data, and the data generation unit 33 generates the budget data shown in FIG. 7 based on the acquired input data. The memory control unit 34 stores the generated budget data in the budget table 20 (step S2).

Next, as shown in FIG. 8, the data generation unit 33 associates the direct project numbers of direct projects for which actual sales or expenses have occurred, such as inquiries or orders received during the above-mentioned period, with the virtual project data stored in the virtual project table 21 (step S3: updating the virtual project). At the beginning of this period, no direct projects have occurred, so the data generation unit 33 does not perform updating the virtual project at this point.

Next, when the business operator specifies confirmation of the virtual project's final forecast, the calculation unit 35 calculates the total amount of the budget for each month of the planned values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit. The data generation unit 33 stores the total amount of the budget for each month of the planned values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit calculated by the calculation unit 35 in the organization-specific forecast table 22 as the final forecast values of each planned value of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit. In addition, the display control unit 36 displays on the output device 7 the final forecast table for each organization reflecting the final forecast values of the planned values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit, the planned values for each month, and the total amount, as shown in FIG. 9 (step S5).

Note that, since there are no inquiries or orders at the beginning of this period, the estimated planned value and the estimated actual value have not been calculated, and are not displayed in the estimated value by organization table.

(Direct project order processing)
Next, Fig. 10 is a flow chart showing the flow of processing of a direct project that has actually been received after the formation of a virtual project. In this case, the data generating unit 33 performs the registration process of the received direct project (step S11). Specifically, for example, if a project of "6 million yen" has been received as shown in Fig. 11, the data generating unit 33 generates direct project data based on the input of the business operator, including a project number such as "P001", a department name such as "System 1 Department", a contract amount such as "6 million yen", an order category such as "received order", and a projected sales amount with "2 million yen" allocated for each of April to June. The storage control unit 34 stores this direct project data in the direct project table 19.

Next, the personnel management registration process is performed, which is the process of assigning employees to be in charge of the April to June projects (step S12). Specifically, the business operator selects employees to be in charge of the April to June projects by referring to the employee master 14 and the planned unit price master 12 as shown in FIG. 12. In the example of FIG. 12, "Tanaka-san" is selected as the person in charge of the April to June projects. The business operator also inputs the planned labor hours for April to June based on Tanaka-san's average monthly planned hours stored in the employee master 14. In the example of FIG. 12, "0.7 man-months" is input as Tanaka-san's labor hours for April, and "1 man-month" is input as the labor hours for May and June, respectively.

Based on the input from the business operator, the data generation unit 33 generates personnel management data including a project number such as "P001", an employee name such as "Tanaka", a month such as "April", and a planned man-hours such as "0.7 man-months" or "1 man-months", as shown in FIG. 12.

As shown in FIG. 12, the calculation unit 35 detects Tanaka's monthly average planned hours (= 160 hours) from the employee master 14, and also detects Tanaka's hourly rate (= 5,000 yen). The calculation unit 35 then performs the following calculation to calculate the direct costs for April to June.

April → 160 hours x 0.7 man-months x 5,000 yen = 560,000 yen May → 160 hours x 1.0 man-months x 5,000 yen = 800,000 yen June → 160 hours x 1.0 man-months x 5,000 yen = 800,000 yen

The memory control unit 34 associates the direct costs calculated in this manner for April to June with the personnel management data and stores them in the personnel management table 23.

Next, as shown in FIG. 13, the business operator registers the budget information for the direct project via the project-specific budget registration screen (step S13). Specifically, the business operator inputs a projected sales amount of "2 million yen" for each month from April to June, which corresponds to the above-mentioned "6 million yen" direct project, into this project-specific budget registration screen. The business operator also inputs "200,000 yen" for each month of April to June into the project-specific budget registration screen, as well as "600,000 yen" as the total amount of overhead. The business operator also inputs "140,000 yen" as the selling and general administrative expenses for April, and "200,000 yen" for the selling and administrative expenses for May and June into the project-specific budget registration screen.

As explained using FIG. 12, the direct costs for each month from April to June of "560,000 yen," "800,000 yen," and "800,000 yen," as well as the total amount for each month (2,160,000 yen), are read from the personnel management table 23 by the memory control unit 34 and automatically entered into the case-specific budget registration screen.

The calculation unit 35 also calculates "sales - (direct costs + indirect costs + selling and general administrative costs)" for each month to calculate operating profits of "1.1 million yen" for April, "800,000 yen" for May, and "800,000 yen" for June. The calculation unit 35 also adds up the operating profits from April to June to calculate a total operating profit of "2.7 million yen." The display control unit 34 displays the operating profits for each month and the total amount calculated by the calculation unit 35 on the project-specific budget registration screen.

The memory control unit 34 stores such budget data for sales, direct costs, indirect costs, selling and general administrative expenses, and operating profits in the budget table 20 as budget data by project.

In this way, when the registration process of the direct project data and case-specific budget data corresponding to the received project is performed, the data generation unit 33 registers the project number (P001) of the direct project data described using FIG. 11 to the virtual project data stored in the virtual project table 21, as shown in FIG. 14 (step S14: virtual project update process). This associates the virtual project with the direct project.

Next, the business management device 1 of the embodiment can select and display a forecasted outcome table by organization that does not reflect unassigned costs, which are labor costs for each person who is not assigned to the project but is expected to occur in the future, or a forecasted outcome table by organization that reflects unassigned costs.

That is, when the business operator selects to display the organization-specific forecasted outcome table without reflecting the unassigned costs, the process proceeds to step S18 via step S15 (Yes) and step S16 (No) in the flowchart of FIG. 10. Then, the display control unit 36 generates and displays the organization-specific forecasted outcome table without reflecting the unassigned costs.

Specifically, FIG. 15 is a diagram showing an example of an organization-specific forecast table generated without reflecting unassigned costs. In this case, the memory control unit 34 registers the planned values, the total value of the planned values, and the forecasted values equivalent to the total amount of the planned values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit for April to June, which are shown in the project-specific budget data (see FIG. 13) stored in the budget table 20, in the organization-specific forecast table 22, which stores the planned values of sales, direct costs, indirect costs, selling and administrative expenses, and operating profit described using FIG. 9.

The example in FIG. 15 is an example in which "2 million yen" is registered as the planned value for sales from April to June in the organization-specific forecast table 22, which stores the forecast values for planned values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit explained using FIG. 9. Also, the example in FIG. 15 is an example in which "560,000 yen," "800,000 yen," and "800,000 yen" are registered as the planned values for direct costs from April to June in the organization-specific forecast table 22 described above.

The example in FIG. 15 is an example in which "200,000 yen", "200,000 yen", and "200,000 yen" are registered as the planned values of overhead for April to June, and "140,000 yen", "200,000 yen", and "200,000 yen" are registered as the planned values of selling and general administrative expenses in the above-mentioned organization-specific forecast table 22. The example in FIG. 15 is an example in which "1,100,000 yen", "800,000 yen", and "800,000 yen" are calculated by the calculation unit 35 as the planned values of operating profit for April to June, and are registered in the above-mentioned organization-specific forecast table 22 by the memory control unit 34.

The display control unit 36 reads out the forecast values for sales, direct costs, indirect costs, selling and general administrative expenses, and operating profits registered in the organization-specific forecast table 22 in this manner, generates a forecast table for organization-specific results that does not reflect unassigned costs, and displays it on the output device 7.

On the other hand, when the business operator selects to display the organization-specific forecasted end result table reflecting the unassigned costs, the process proceeds to step S17 via step S15 (Yes) and step S16 (Yes) in the flowchart of FIG. 10. Then, the display control unit 36 displays the organization-specific forecasted end result table reflecting the unassigned costs.

Specifically, as shown in FIG. 16, the calculation unit 35 refers to the employee master 14 and detects the monthly average planned hours of each employee registered in the employee master 14, for example, Tanaka, Suzuki, and Sato. The calculation unit 35 also refers to the planned unit price master 12 and detects the hourly rates of Tanaka, Suzuki, and Sato. The calculation unit 35 then calculates "unassigned labor cost (unassigned cost)" by calculating "unassigned labor × monthly average planned hours × hourly rate."

Specifically, as shown in FIG. 12, Tanaka's planned man-months in April are "0.7 man-months". Therefore, Tanaka's unassigned man-months in April are "0.3 man-months" as shown in FIG. 16. In this case, the calculation unit 35 calculates Tanaka's unassigned cost in April by calculating "0.3 man-months x 160 hours x 5,000 yen = 240,000 yen". Also, as shown in FIG. 12, Tanaka's planned man-months in May and June are "1 man-month". Therefore, Tanaka's unassigned man-months in May and June are "0 man-months" as shown in FIG. 16. In this case, the calculation unit 35 calculates Tanaka's unassigned cost in May and June by calculating "0 man-months x 160 hours x 5,000 yen = 0 yen".

The direct project that has been received at this point is project "P001", which has been received for April to June, as shown in Figure 11. Therefore, Tanaka's planned man-months from July to March of the following year are "0 man-months". Therefore, the calculation unit 35 calculates Tanaka's unassigned costs from July to March of the following year by calculating "1 man-month x 160 hours x 5,000 yen = 800,000 yen".

In contrast, Suzuki's hourly rate is "4,000 yen." Therefore, the calculation unit 35 calculates Suzuki's unassigned cost from April to March of the following year by calculating "1 person-month x 160 hours x 4,000 yen = 640,000 yen." Similarly, Sato's hourly rate is "3,000 yen." Therefore, the calculation unit 35 calculates Sato's unassigned cost from April to March of the following year by calculating "1 person-month x 160 hours x 3,000 yen = 480,000 yen."

Next, as shown in FIG. 16, the calculation unit 35 adds up the monthly unassigned costs of Tanaka, Suzuki, and Sato to calculate the total amount of unassigned costs for each month. For example, the unassigned costs for Tanaka, Suzuki, and Sato in April are "240,000 yen," "640,000 yen," and "480,000 yen," respectively. Therefore, the calculation unit 35 calculates "240,000 yen + 640,000 yen + 480,000 yen" to calculate a "total of 1,360,000 yen" as the unassigned cost for April.

Furthermore, since Tanaka's unassigned costs for May and June are "0 yen," the calculation unit 35 calculates "0 yen + 640,000 yen + 480,000 yen" to calculate a "total of 1,120,000 yen" as the unassigned costs for May and June. Furthermore, since no direct project orders have been received from July to March of the following year at this point, the calculation unit 35 calculates "800,000 yen + 640,000 yen + 480,000 yen" to calculate a "total of 1,920,000 yen" as the unassigned costs for each month from July to March of the following year.

If there are no orders for the project and the month ends with the work unassigned, it is recorded as an indirect cost rather than a direct cost related to the project, so the calculation unit 35 adds the unassigned cost to the planned indirect labor cost (indirect cost) of the organization to which the work belongs, as shown by the arrow in Figure 17.

In other words, when the unassigned costs are not reflected, the planned overhead costs for April to June are "200,000 yen," "200,000 yen," and "200,000 yen," respectively, totaling "600,000 yen," as shown in FIG. 15. When the unassigned costs are reflected, the calculation unit 35 adds the unassigned costs for April to June calculated as above, "1,360,000 yen," "1,120,000 yen," and "1,120,000 yen," to the planned overhead costs of "200,000 yen," "200,000 yen," and "200,000 yen."

As a result, as shown in Figure 17, the planned overhead costs, including unassigned costs, for April to June can be calculated as "200,000 yen + 1,360,000 yen = 1,560,000 yen," "200,000 yen + 1,120,000 yen = 1,320,000 yen," and "200,000 yen + 1,120,000 yen = 1,320,000 yen." In addition, the planned overhead costs, including unassigned costs, for the period from July to March of the following year, when no project has been received, can be calculated as "0 yen + 1,920,000 yen = 1,920,000 yen."

The calculation unit 35 calculates the total amount of the planned overhead costs, including unassigned costs, from April to March of the following year (21.48 million yen in the example of FIG. 17), and sets this total amount as the expected final value of the planned overhead costs, including unassigned costs. The calculation unit 35 also calculates the planned operating profit by adding up the planned values of sales, direct costs, overhead costs, and selling and general administrative expenses. Specifically, the planned operating profit for April is calculated as "2 million yen + 560,000 yen + (-1.56 million yen) + 140,000 yen = -260,000 yen," and the planned operating profit for May and June is calculated as "2 million yen + 800,000 yen + (-1.32 million yen) + 200,000 yen = -320,000 yen." The calculation unit 35 then adds up the planned operating profit values for April to June to calculate a total planned operating profit value of "-1,920,000 yen," and sets this "-1,920,000 yen" as the expected final value of the planned operating profit value.

The memory control unit 34 stores the forecasted end values including such unassigned costs in the organization-specific forecasted end values table 22. The display control unit 36 reads out the forecasted end values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profits registered in the organization-specific forecasted end values table 22, and displays the organization-specific forecasted end values including the unassigned costs on the output device 7, as shown in FIG. 17.

In this way, by incorporating unassigned costs into future costs by organization and displaying them, future unassigned costs can be understood without incurring administrative costs (reducing administrative labor). This makes it possible to improve the accuracy of forecast figures, which fluctuate daily, in business plans by organization.

In addition, if there is no order for a project and the month ends with the project unassigned, the costs related to the project are recorded as indirect costs, not direct costs. For this reason, in the business management device 1 of the embodiment, the unassigned costs are added to the planned indirect labor costs (indirect costs) of the organization to which the project belongs. This makes it easy to grasp the ratio of direct costs to indirect costs for each organization, and not only can it be evaluated whether the business plan for each organization has been achieved or not, but it is also possible to analyze whether, even in organizations with the same sales amount and operating profit, the direct costs of each project are high and the sales profit margin is poor (= there are many labor-intensive projects with low profits), or whether the indirect costs are high and the profits of each project are high, but the assignment is not done properly, so operating profits cannot be obtained efficiently.

To explain again using the example of Figure 3, in the example of Figure 3, the actual sales value from April to June is "900,000 yen + 900,000 yen + 900,000 yen = 2.7 million yen". If the planned sales value from July to March of the following year, "1.1 million yen x 9 months = 9.9 million yen", is added to this actual value, the total amount and the expected value is "12.6 million yen". This expected value of "12.6 million yen" is because the initial planned sales value was "1 million yen x 12 months = 12 million yen", so the expected sales value as of June is "+600,000 yen", and sales are going well. In addition, the expected direct expenses as of June are "(400,000 yen x 3 months) + (550,000 yen x 9 months) = 6.15 million yen" compared to the initially planned "6 million yen", and although expenses have been incurred by "150,000 yen" more than initially planned, this can also be said to be approximately good.

However, while the initial planned value for overhead was "200,000 yen x 12 months = 2.4 million yen," when the actual value of "100,000 yen x 3 months = 300,000 yen" is added to the planned value of "300,000 yen x 9 months = 2.7 million yen" by adding the unassigned costs, the expected actual value becomes "3 million yen." This means that overhead costs will be "600,000 yen" more than originally planned, and it can be said that the project is not progressing smoothly as planned.

In addition, due to this increase in overhead costs, selling and administrative expenses have also increased by 750,000 yen from the initial plan ((100,000 yen x 12 months) - (200,000 yen x 3 months) + (150,000 yen x 9 months)).

And because of this, if unassigned costs are included, the estimated final operating profit as of June is 1.5 million yen, which is 900,000 yen less than the initial plan of 2.4 million yen.

If unassigned costs are not included, as shown in Figure 15, the planned overhead cost will be "200,000 yen," which is less than the planned overhead cost including unassigned costs, which is "300,000 yen." For this reason, if unassigned costs are not included, the expected final operating profit will be "2.4 million yen." Therefore, if unassigned costs are not included, it will be mistakenly believed that the profit will be as originally planned.

However, if unassigned costs are included, as mentioned above, it is possible to reflect future indirect costs and associated selling and general administrative expenses, etc., resulting in an accurate forecast value, which allows for revisions to the project plan and corrective measures such as cost reductions.

(Project sales recording operation)
Next, Fig. 18 is a flow chart showing the flow of the registration process of sales for the above-mentioned direct project. For example, as shown in Fig. 19, assume that the sales amount for April of the above-mentioned received direct project is 2.5 million yen, compared to the initially planned sales amount of 2 million yen. In this case, the business operator inputs the sales amount of 2.5 million yen. The data generation unit 33 generates sales data for the sales month of April, which is 2.5 million yen. The storage control unit 34 stores this sales data in the sales table 25 (step S21).

Next, the business operator inputs the direct costs, indirect costs, and selling and general administrative expenses that were actually incurred in April, as shown in FIG. 20. In the example of FIG. 20, direct costs of "600,000 yen" were incurred in April, indirect costs of "1.3 million yen" were incurred, and selling and administrative expenses of "200,000 yen" were incurred. The data generation unit 33 generates expense data for the direct costs, indirect costs, and selling and administrative expenses incurred in April. The storage control unit 34 stores this expense data in the expense table 26 (step S22).

Next, when the display of the organization-specific forecast table is specified after the expense data is stored in the expense table 26 (step S23: Yes), the display control unit 36 displays the organization-specific forecast table shown in FIG. 21, which reflects the above-mentioned sales data stored in the sales table 25 and the above-mentioned expense data stored in the expense table 26 in step S24. In the example of FIG. 21, the above-mentioned "2.5 million yen" is reflected in the actual sales value for April, and "600,000 yen", "1.3 million yen", and "200,000 yen" are reflected in the direct costs, indirect costs, and selling and general administrative costs for April, respectively. The display control unit 36 reflects "2.5 million yen", "600,000 yen", "1.3 million yen", and "200,000 yen", which are the total amounts of the actual values of sales, direct costs, indirect costs, and selling and administrative costs at the time when the sales for April were recorded, in the organization-specific forecast table.

The calculation unit 35 also calculates a forecast value of "24.5 million yen" by adding the planned value of "2 million yen x 11 months = 22 million yen" to the actual sales value of "2.5 million yen." The display control unit 36 reflects this forecast value of "24.5 million yen" in the forecast sales value by organization table.

The calculation unit 35 calculates "3.94 million yen" by adding "1.3 million yen", which is the actual overhead cost for April, "1.3 million yen", which is the planned overhead cost reflecting the unassigned cost for May, and "1.32 million yen", which is the planned overhead cost reflecting the unassigned cost for June. The calculation unit 35 also calculates the total amount of the planned overhead cost reflecting the unassigned cost from July to March of the following year (1.92 million yen x 9 months = 17.28 million yen). Then, it calculates "3.94 million yen + 17.28 million yen" to calculate "21.22 million yen". The display control unit 36 displays this "21.22 million yen" in the organization-by-organization forecast table as the forecasted actual overhead cost value.

The calculation unit 35 also adds the planned value of the selling and general administrative expenses for May, "200,000 yen," and the planned value of the selling and administrative expenses for June, "200,000 yen," to the actual value of the selling and administrative expenses for April, "200,000 yen," to calculate "600,000 yen." The display control unit 36 displays this "600,000 yen" in the forecasted end result table by organization as the forecasted end result value of the selling and administrative expenses.

In this example, the calculation unit 35 calculates "-400,000 yen" as the actual operating profit value for April by calculating "2.5 million yen - 600,000 yen - 1.3 million yen - 200,000 yen" based on the actual sales, direct costs, indirect costs, and selling and general administrative costs for April. The display control unit 36 displays this "-400,000 yen" in the forecasted end result table by organization as the forecasted end result value of the actual operating profit value for April.

In this example, the calculation unit 35 calculates the forecast operating profit of "480,000 yen" by calculating "24.5 million yen - 2.2 million yen - 21.22 million yen - 600,000 yen" based on the forecast actual values of sales, direct costs, indirect costs, and selling and general administrative expenses. The display control unit 36 displays this "400,000 yen" in the forecasted operating profit by organization table as the forecast actual value of operating profit.

(Operation when receiving a new project)
Next, the operation of the business management device 1 of the embodiment when a new project is newly ordered will be described with reference to the flowchart in Fig. 22. As an example, when a new project with a contract amount of "8 million yen" and an order category of "inquiry" is newly ordered as shown in Fig. 23, the process proceeds from step S31 to step S32 in the flowchart in Fig. 22. When such a new project is newly ordered, the business operator inputs a department such as "System 1 Department", a contract amount such as "8 million yen", and an order category such as "inquiry" as shown in Fig. 23. The project number such as "P002" is automatically assigned by the business support device 1.

The business operator also inputs the expected sales month and expected sales amount of the new project that has been received, as shown in Figure 23. The example in Figure 23 shows that, of the contract amount of "8 million yen," "4 million yen" is to be sold in May, and the remaining "4 million yen" is to be sold in June.

The data generation unit 33 generates direct project data of the content shown in FIG. 23 in response to the input operation of the business operator. The storage control unit 34 stores this direct project data in the direct project table 19 (step S32).

Next, the personnel management registration process is performed, which is the process of assigning employees to be in charge of the May and June projects (step S33). Specifically, the business operator selects the employees to be in charge of the May and June projects by referring to the employee master 14 and the planned unit price master 12, as shown in FIG. 24. In the example of FIG. 24, "Suzuki-san" is selected as the person in charge of the May and June projects. The business operator also inputs the planned labor hours for May and June based on Suzuki-san's average monthly planned hours stored in the employee master 14. In the example of FIG. 24, "0.8 man-months" is input as Suzuki-san's planned labor hours for May and June.

Based on the input from the business operator, the data generation unit 33 generates personnel management data including a project number such as "P002", an employee name such as "Suzuki", a month such as "May", and a planned man-hours such as "0.8 man-months", as shown in FIG. 24.

As shown in FIG. 24, the calculation unit 35 detects Suzuki's average monthly planned hours (= 160 hours) from the employee master 14, and also detects Suzuki's hourly rate (= 4,000 yen). The calculation unit 35 then performs the following calculations to calculate the direct costs for April and June.

May: 160 hours x 0.8 man-months x 4,000 yen = 512,000 yen June: 160 hours x 0.8 man-months x 4,000 yen = 512,000 yen

The storage control unit 34 stores the direct costs for May and June calculated in this manner in the personnel management table 23 in association with the personnel management data.

Next, as shown in FIG. 25, the business operator registers the budget information for the direct project via the project-specific budget registration screen (step S34). Specifically, the business operator inputs a planned sales amount of "4 million yen" into the project-specific budget registration screen as the planned sales amount for May and June corresponding to the above-mentioned "8 million yen" direct project. The business operator also inputs "200,000 yen" into the project-specific budget registration screen as the monthly overhead for May and June, and inputs "400,000 yen" as the total overhead amount. The business operator also inputs "200,000 yen" into the project-specific budget registration screen as the selling and general administrative expenses for May and June.

As explained using FIG. 24, the direct costs for May and June, which are "512,000 yen" each, and the total amount for each month (1,024,000 yen) are read from the personnel management table 23 by the memory control unit 34 and automatically entered into the case-specific budget registration screen.

The calculation unit 35 also calculates an operating profit of 2.96 million yen for May and 2.96 million yen for June by calculating "sales - (direct costs + indirect costs + selling and general administrative costs)" for each month. The calculation unit 35 also adds up the operating profits for May and June to calculate a total operating profit of 5.92 million yen. The display control unit 34 displays the operating profits for each month and the total amount calculated by the calculation unit 35 on the project-specific budget registration screen.

The memory control unit 34 stores such budget data for sales, direct costs, indirect costs, selling and general administrative expenses, and operating profits in the budget table 20 as budget data by project.

In this way, when the registration process of the direct project data and case-specific budget data corresponding to the received project is performed, the data generation unit 33 registers the project number (P002) of the direct project data explained using FIG. 23 to the virtual project data stored in the virtual project table 21 as shown in FIG. 26 (step S35: automatic reflection process to virtual project). As a result, the direct project with the project number "P001" received previously and the direct project with the project number "P002" received this time are each associated with the virtual project.

Next, the business management device 1 of the embodiment can select and display a forecasted outcome table by organization that does not reflect unassigned costs, which are labor costs for each person who is not assigned to the project but is expected to occur in the future, or a forecasted outcome table by organization that reflects unassigned costs.

That is, when the business operator selects to display the organization-specific forecasted outcome table without reflecting the unassigned costs, the process proceeds to step S39 via step S36 (Yes) and step S37 (No) in the flowchart of FIG. 22. Then, the display control unit 36 generates and displays an organization-specific forecasted outcome table without reflecting the unassigned costs, which corresponds to the direct PJ with project number "P001" stored in budget table 20a and the direct PJ with project number "P002" stored in budget table 20b, as shown diagrammatically in FIG. 27.

Specifically, whether or not to reflect unassigned costs in the organization-specific forecast table can be selected on the extraction screen shown in FIG. 28. In the case of the business management device 1 of the embodiment, this extraction screen allows the user to specify the desired base date and department code, and select orders (include/exclude), inquiries (include/exclude), and unassigned costs (include/exclude). The example of the extraction screen in FIG. 28 is an example in which orders are "included," inquiries are "included," and unassigned costs are "excluded."

In this way, when unassigned costs are not included, the display control unit 36 reflects the April sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit of the direct project with the above-mentioned project number "P001" in the forecast table by organization as is for the sales, direct costs, indirect costs, selling and administrative expenses, and operating profit for April shown in FIG. 27 in the forecast table by organization. As a result, the planned, estimated, and actual values of sales for April in the forecast table by organization are displayed as "3 million yen," "2 million yen," and "2.5 million yen," respectively. The planned, estimated, and actual values of direct costs for April are displayed as "1.5 million yen," "560,000 yen," and "600,000 yen," respectively. The planned, estimated, and actual values of indirect costs for April are displayed as "500,000 yen," "1.36 million yen," and "1.3 million yen," respectively. The planned, estimated, and actual values of selling and administrative expenses for April are displayed as "500,000 yen," "140,000 yen," and "200,000 yen," respectively. The planned, estimated, and actual operating profit values for April are displayed as "500,000 yen," "-260,000 yen," and "400,000 yen," respectively.

The calculation unit 35 also adds the May sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit of the direct project with project number "P001" shown in FIG. 27 to the May sales, direct costs, indirect costs, selling and administrative expenses, and operating profit of the direct project with project number "P002" shown in FIG. 27. The display control unit 36 displays the sum of the May sales, direct costs, indirect costs, selling and administrative expenses, and operating profit calculated in this way as the planned values of May sales, direct costs, indirect costs, selling and administrative expenses, and operating profit in the organization-specific forecast table as shown in FIG. 28. As a result, "6 million yen", "1.312 million yen", "400,000 yen", "400,000 yen", and "4.76 million yen" are displayed as the planned values of May sales, direct costs, indirect costs, selling and administrative expenses, and operating profit in the organization-specific forecast table, respectively.

Similarly, the calculation unit 35 adds the June sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit of the direct project with project number "P001" shown in FIG. 27 to the June sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit of the direct project with project number "P002". The display control unit 36 displays the added amounts of June sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit calculated in this way as the planned values of May sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit in the organization-specific forecast table as shown in FIG. 28. As a result, "6 million yen", "1.312 million yen", "400,000 yen", "400,000 yen", and "4.76 million yen" are displayed as the planned values of June sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit in the organization-specific forecast table, respectively.

The calculation unit 35 also adds the planned sales value for May, "6 million yen," and the planned sales value for June, "6 million yen," to the actual sales value for April, "2.5 million yen," to calculate a forecast value of "14.5 million yen." The display control unit 36 displays this forecast value of "14.5 million yen" in the forecast value of sales by organization table.

The calculation unit 35 also calculates a forecast value of "3,224,000 yen" by adding the planned value of direct costs for May, "1,312,000 yen," and the planned value of direct costs for June, "1,312,000 yen," to the actual value of direct costs for April, "600,000 yen." The display control unit 36 displays this forecast value of "3,224,000 yen" in the forecast value of direct costs by organization table.

The calculation unit 35 also calculates a forecasted value of "2.1 million yen" by adding the planned value of the overhead for May, "400,000 yen," and the planned value of the overhead for June, "400,000 yen," to the actual value of the overhead for April, "1.3 million yen." The display control unit 36 displays this forecasted value of "2.1 million yen" in the forecasted value of overhead in the organization-by-organization table.

The calculation unit 35 also calculates a forecast value of "1 million yen" by adding the planned value of the selling and general administrative expenses for May, "400,000 yen," and the planned value of the selling and administrative expenses for June, "400,000 yen," to the actual value of the selling and administrative expenses for April, "200,000 yen." The display control unit 36 displays this forecast value of "1 million yen" in the forecast value of the selling and administrative expenses by organization table.

The calculation unit 35 also subtracts the forecast values of the actual values of direct expenses, indirect expenses, and selling and general administrative expenses from the forecast value of the actual value of sales (14.5 million yen - 3.224 million yen - 2.1 million yen - 1 million yen) to calculate a forecast value of "8.176 million yen." The display control unit 36 displays this forecast value of "8.176 million yen" in the forecast value by organization table as the forecast value of the actual value of operating profit.

On the other hand, when the business operator selects to display the organization-specific forecasted end result table reflecting the unassigned costs, the process proceeds to step S38 via step S36 (Yes) and step S37 (Yes) in the flowchart of FIG. 22. Then, the display control unit 36 displays the organization-specific forecasted end result table reflecting the unassigned costs.

Specifically, as shown in FIG. 29, the calculation unit 35 refers to the employee master 14 and detects the monthly average planned hours of each employee registered in the employee master 14, for example, Tanaka-san, Suzuki-san, and Sato-san. The calculation unit 35 also refers to the planned unit price master 12 and detects the hourly rates of Tanaka-san, Suzuki-san, and Sato-san. The calculation unit 35 then calculates "unassigned labor cost (unassigned cost)" for May and June by calculating "unassigned labor × monthly average planned hours × hourly rate." Note that the unassigned cost for April and July to March of the following year was already calculated when the direct project with project number "P001" was accepted (see FIG. 16).

Since Tanaka's unassigned man-hours for May and June are "0 man-months" as described above, the calculation unit 35 calculates "0 yen" as the unassigned cost for May and June, respectively.

As shown in FIG. 24, Suzuki's planned man-hours for May and June are "0.8 man-months", so the unassigned man-hours are "0.2 man-months". Therefore, the calculation unit 35 calculates "0.2 man-months x 160 hours x 4,000 yen" to calculate Suzuki's unassigned cost for May and June as "128,000 yen". Furthermore, Suzuki's planned man-hours from July onwards are "0 man-months", so the unassigned man-hours are "1 man-month". Therefore, the calculation unit 35 calculates "1 man-month x 160 hours x 4,000 yen" to calculate Suzuki's unassigned cost for July onwards as "640,000 yen".

Because Sato's planned man-hours for May and June are "0 man-months," the unassigned man-hours are "1 man-month." Therefore, the calculation unit 35 calculates "1 man-month x 160 hours x 3,000 yen" to calculate Sato's unassigned cost for May and June as "480,000 yen." Furthermore, Suzuki's planned man-hours from July onwards are also "0 man-months," so the unassigned man-hours are "1 man-month." Therefore, the calculation unit 35 calculates "1 man-month x 160 hours x 3,000 yen" to calculate Suzuki's unassigned cost for July onwards as "480,000 yen."

Next, the calculation unit 35 calculates the total amount of unassigned costs for each month by adding up the unassigned costs for Tanaka, Suzuki, and Sato, as shown in FIG. 29. In the example of FIG. 29, the unassigned costs for May for Tanaka, Suzuki, and Sato are "0 yen", "128,000 yen", and "480,000 yen", respectively, so the calculation unit 35 adds them up and calculates "608,000 yen" as the unassigned cost for May. Similarly, the unassigned costs for June for Tanaka, Suzuki, and Sato are "0 yen", "128,000 yen", and "480,000 yen", respectively, so the calculation unit 35 adds them up and calculates "608,000 yen" as the unassigned cost for June. Note that the total amount of unassigned costs for each month from July onwards, for which no project orders have been received at this point, is "1,920,000 yen" as described above.

Next, FIG. 30 shows an example of the above-mentioned extraction screen in which the display of the organization-specific forecast table including unassigned costs is specified, and an example of the organization-specific forecast table reflecting the unassigned costs. The storage control unit 34 stores the forecast values including the above-mentioned unassigned costs in the organization-specific forecast table 22. The display control unit 36 reads out the forecast values of sales, direct costs, indirect costs, selling and general administrative expenses, and operating profit registered in the organization-specific forecast table 22, and displays the organization-specific forecast table including the unassigned costs on the output device 7, as shown in FIG. 30.

Specifically, the calculation unit 35 adds the unassigned cost of "608,000 yen" for May described using FIG. 29 to the planned overhead cost of "400,000 yen (see FIG. 28)" for May, thereby calculating "1,008,000 yen" as the planned overhead cost for May. Similarly, the calculation unit 35 adds the unassigned cost of "608,000 yen" for June described using FIG. 29 to the planned overhead cost of "400,000 yen (see FIG. 28)" for June, thereby calculating "1,008,000 yen" as the planned overhead cost for June.

As shown in FIG. 30, the display control unit 36 displays "1,008,000 yen" reflecting the unassigned costs as the planned overhead costs for May and June in the organization-specific forecast table. In addition, the display control unit 36 displays "1,920,000 yen (see FIG. 29)" calculated by reflecting the unassigned costs as the planned overhead costs for July and onward in the organization-specific forecast table.

The calculation unit 35 also adds the planned overhead cost for May, "1,008,000 yen," and the planned overhead cost for June, "1,008,000 yen," to the actual overhead cost of "1,300,000 yen." The calculation unit 35 also calculates the planned overhead cost for a total of nine months from July to March of the following year, "1,920,000 yen x 9 = 17,280,000 yen." Then, by calculating "1,300,000 yen + 1,008,000 yen + 1,008,000 yen + 17,280,000 yen," it calculates "20,596,000 yen" as the forecast value of the actual indirect value. The display control unit 36 displays this "20,596,000 yen" in the forecast value table by organization as the forecast value of the actual indirect value reflecting the unassigned cost.

The calculation unit 35 also subtracts the actual direct cost value of "3.48 million yen", the actual indirect cost value of "20.596 million yen", and the actual selling and general administrative expenses value of "1 million yen" from the actual sales value of "14.5 million yen", thereby calculating a forecast operating profit value of "-10.576 million yen". The display control unit 36 displays this "-10.576 million yen" in the forecasted operating profit value by organization table as the forecast operating profit actual value reflecting unassigned costs.

(Effects of the embodiment)
As is clear from the above explanation, the business management device 1 of the embodiment incorporates the unassigned cost into the future cost by organization and displays it, so that the future unassigned cost can be grasped without incurring administrative costs (reduced administrative labor). This makes it possible to improve the accuracy of the final forecast figures, which fluctuate daily, in the business plans by organization.

Also, if there are no orders for projects and the month ends with the project unassigned, it is recorded as an indirect cost rather than a direct cost related to the project. For this reason, the unassigned cost is added to the planned indirect labor cost (indirect cost) of the organization to which it belongs. This makes it easy to understand the ratio of direct cost/indirect cost by organization, and not only can it be used to evaluate whether the business plan of each organization has been achieved or not, but it is also possible to analyze whether the direct cost of each project is high and the sales profit margin is poor (= there are many labor-intensive projects with low profits) even in organizations with the same sales amount and operating profit, or whether the indirect cost is high and the profit of each project is high, but the assignment is not done properly, so operating profit is not efficiently obtained.

[Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to Goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs Goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

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

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

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

Furthermore, with regard to the business management device 1, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the service management device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the service management device 1 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD to work with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to configure the control unit 3.

In addition, the business management program of this business management device 1 may be stored in another server device connected to the business management device 1 via any network, and it is also possible to download all or part of it as necessary.

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

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in the business management device 1 shown in the embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

The business management device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device to which any peripheral device is connected. The information processing device may also be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

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

The present invention is useful, for example, in operations in the IT (Information Technology) media industry providing system engineering services.

LIST OF SYMBOLS 1 Business management device 2 Memory unit 3 Control unit 4 Communication interface unit 5 Input/output interface unit 6 Input device 7 Output device 11 Cost element master 12 Planned unit price master 13 Department master 14 Employee master 15 Cost element table 16 Planned unit price table 17 Department table 18 Employee table 19 Direct project table 20 Budget table 21 Virtual project table 22 Organization-specific final result table 23 Personnel management table 24 Unassigned table 25 Sales table 26 Expense table 31 Master setting unit 32 Input processing unit 33 Data generation unit 34 Memory control unit 35 Calculation unit 36 Display control unit

Claims (7)

a tentative schedule value generating unit that generates a tentative schedule value, which is a schedule value before adding an unassigned cost, of the cost input by the business operator as the cost for a predetermined period for the case ;
an unassigned cost calculation unit that calculates an unassigned cost, which is an expense not assigned as an expense for the case, by multiplying an unassigned labor-time, which is a value obtained by subtracting a planned labor-time in the predetermined period, by a monthly average planned time, and multiplying the result by an hourly rate;
a planned value generating unit that generates a value obtained by adding the tentative planned value and the unassigned cost as a planned value of the cost for a predetermined period of the project;
a forecasted cost calculation unit that calculates a total value of the actual cost value determined in the specified period and the planned cost value after the actual cost value is determined as a forecasted cost value corresponding to the planned cost value for the entire period;
an output control unit that outputs the estimated landing value corresponding to the scheduled cost value;
A landing prediction value management device having the above-mentioned. The estimated value calculation unit calculates the estimated value as a total value of the planned values of the expenses for each predetermined period stored in the storage unit, and as an estimated value corresponding to the planned value of the expenses for the entire period before the actual value occurs;
The output control unit outputs the predicted landing value corresponding to the scheduled value of the cost and the predicted landing value corresponding to the planned value of the cost;
2. The landing prediction value management device according to claim 1, the forecasted landing value calculation unit calculates the forecasted landing value for each group in charge of the case;
3. The landing prediction value management device according to claim 1 or 2, characterized in that the forecasted value calculation unit calculates the forecasted values corresponding to the sales, direct costs, indirect costs, selling and administrative expenses, and operating profit of the project, respectively;
the provisional schedule value generating unit generates the provisional schedule value based on an input of the overhead by the business operator;
The unassigned cost calculation unit calculates unassigned costs corresponding to the overhead by multiplying the unassigned labor, which is a value obtained by subtracting the planned labor force in the predetermined period, by a monthly average planned time, and multiplying the result by an hourly rate;
the planned value generating unit generates a value obtained by adding the tentative planned value of the overhead and the unassigned cost of the overhead as the planned value of the overhead;
The landing prediction value management device according to any one of claims 1 to 3, The estimated landing value calculation unit calculates the estimated landing value after adding the unassigned cost and the estimated landing value without adding the unassigned cost,
the output control unit outputs a selected one of the forecasted landing value to which the unassigned cost has been added and the forecasted landing value to which the unassigned cost has not been added;
5. The landing prediction value management device according to claim 1, wherein: a tentative schedule value generating step in which a tentative schedule value generating unit generates a tentative schedule value, which is a schedule value before addition of unassigned costs, of the cost input by the business operator as the cost for a predetermined period for the case ;
an unassigned cost calculation step in which an unassigned cost calculation unit multiplies an unassigned labor-time, which is a value obtained by subtracting a planned labor-time in the predetermined period, by a monthly average planned time, and multiplies the result by an hourly rate to calculate an unassigned cost, which is a cost not assigned as a cost for the project;
a planned value generating step in which a planned value generating unit generates a value obtained by adding the tentative planned value and the unassigned cost as a planned value of the cost for a predetermined period of the project;
a forecasted cost calculation step in which a forecasted cost calculation unit calculates a total value of the actual cost value determined in the predetermined period and the planned cost value after the actual cost value is determined as a forecasted cost value corresponding to the planned cost value for the entire period;
an output control step in which an output control unit outputs the estimated landing value corresponding to a scheduled value of the cost;
A landing forecast value management method having the above-mentioned features. Computer,
a tentative planned value generating unit that generates a tentative planned value, which is a planned value before adding unassigned costs, of the costs input by the business operator as costs for a specified period for the case ; an unassigned cost calculating unit that calculates unassigned costs, which are costs not assigned as costs for the case, by multiplying the unassigned man-hours, which is a value obtained by subtracting the planned man-hours for the specified period, by the monthly average planned time, and multiplying the result by the hourly rate;
a planned value generating unit that generates a value obtained by adding the tentative planned value and the unassigned cost as a planned value of the cost for a predetermined period of the project;
a forecasted cost calculation unit that calculates a total value of the actual cost value determined in the specified period and the planned cost value after the actual cost value is determined as a forecasted cost value corresponding to the planned cost value for the entire period;
functioning as an output control unit that outputs the estimated landing value corresponding to the scheduled cost value;
A landing forecast management program that features:

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