JP7812166B2 - Information Processing Method - Google Patents

Description

The present invention relates to an information processing device.

A company's accounting department and external accounting firms that provide support to the company use computers with spreadsheet software installed (hereinafter referred to as "spreadsheet devices") to prepare monthly trial balances, accounting-related charts, management documents, etc.

Conventional spreadsheet devices are equipped with functions to acquire accounting data such as accounting software data, tax calculation software data, bank data, credit card company data, mail-order company data, time card data, cash register data, and company-created data, as well as functions to determine what type of graph (pie chart, line graph, bar graph, etc.) is appropriate for the type of data and then create the graph.

Special Publication No. 2003-530608

However, in the charts and graphs generated by the above-mentioned functions of conventional spreadsheet devices, all display items are displayed statically and fixedly from the beginning, and there are no charts and graphs that are designed to allow the user to understand what results are derived by entering specific individual numerical values, or even the process by which those results are arrived at.
Furthermore, with regard to the strategy formulation process, which is the foundation of management, and the business plan formulation process, which embodies tactics and should be the prerequisite for creating monthly trial balance sheets, accounting-related charts, business management materials, etc., there has been almost no development of concrete and practical systems or materials that can be used in management situations.
In other words, even if mid-tier enterprises and small and medium-sized enterprises try to implement strategic management in their actual business operations, they have no idea how to think about it or take action. There have been no manuals or systems that clearly explain how to formulate strategies and tactics for strategic management, or how to implement practical management actions based on them.

The present invention was made in light of this situation, and aims to not only display monthly trial balances, accounting-related charts, and business management materials in an easy-to-read manner, but also to enable the strategic formulation process, which is the core of management, and the business plan formulation process, which embodies tactics, to be utilized in strategic business development by organizing thoughts regarding the series of steps required for strategic business development, adding a narrative to the causal relationships between numbers and results, and devising ways to display graphs and charts in a way that makes the flow of thought easier to understand.

In order to achieve the above object, an information processing device according to one aspect of the present invention comprises:
a presentation means for presenting a plurality of groups of values in an order based on the causal relationships of the groups of values;
Equipped with.
An information processing method and a program corresponding to the information processing device according to one aspect of the present invention are also provided as an information processing method and a program according to one aspect of the present invention.

This invention allows you to organize your flow of thought and display charts and graphs that add a narrative to the causal relationships between numbers and results, making them useful for business strategies.

1 is a diagram showing a management strategy development support system according to an embodiment of the present invention, including a server related to an information processing device. FIG. 2 is a diagram illustrating a hardware configuration of a server of the business strategy deployment support system of FIG. 1. FIG. 3 is a functional block diagram showing an example of the functional configuration of a server in the business strategy deployment support system of FIG. 2. 3 is a flowchart showing the operation of the server of the business strategy deployment support system of FIG. 2; FIG. 10 is a diagram showing an accounting firm comment screen. FIG. 10 is a diagram showing a tax amount simulation screen. FIG. 10 is a diagram showing an animation display screen of a yearly total graph. FIG. 10 is a diagram showing a screen displaying a graph of salary and allowance expenses. This is a diagram showing the screen of the monthly profit and loss trend table (selling and administrative expenses) with the screen name Monthly Profit and Loss Statement. This is a diagram showing the row of the clicked item "rental fee" being colored on the monthly profit and loss trend table (selling and general administrative expenses) screen. FIG. 10 is a diagram showing the screen immediately after starting the animation display of the STRAC table. This is a diagram showing the final screen of the STRAC table animated by the cumulative total button. This is a diagram showing the screen that appears immediately after starting the cash flow statement. This is a diagram showing the cash flow statement screen where animation has started by pressing the GO button. FIG. 10 is a diagram showing a cash flow statement screen that has been scrolled horizontally using the automatic expansion function or by operating the "NEXT (>)" button. FIG. 10 shows the final screen of the cash flow statement that has been scrolled horizontally using the automatic expansion function or by further operation of the “NEXT (>)” button. This is a diagram showing the cash flow balance sheet screen where animation has started by pressing the GO button. FIG. 10 is a diagram showing the final screen of the cash flow balance sheet that has been scrolled horizontally using the automatic expansion function or by operating the “NEXT (>)” button. FIG. 10 is a diagram showing a menu screen of a printing function. FIG. 10 is a diagram showing a screen of a monthly progress report list. FIG. 10 is a diagram showing a functional screen of the business strategy deployment support system. FIG. 10 is a diagram showing the first screen of the bank rating ranking function (What financial indicators do financial institutions particularly value?). This figure shows the animation display screen of the cache BEFORE function, "Animation in progress" by the "GO" button or by the automatic expansion function of the "Fast forward (>>)" button. FIG. 10 is a diagram showing an animation display screen of the cache BEFORE function, "horizontal scrolling in progress" using the "NEXT (>)" button or the automatic expansion function of the "fast forward (>>)" button. FIG. 10 is a diagram showing the animation display screen "End of horizontal scrolling" of the cache BEFORE function. FIG. 10 is a diagram showing the first screen "Target Value Input" of the cache after function. FIG. 10 is a diagram showing the second screen of the cache after function, "Scrolling backwards horizontally using the "PRE (<)" button or the automatic expansion function of the "Fast forward (<<)" button." FIG. 10 is a diagram showing the second screen "End horizontal reverse scroll" of the cache after function. FIG. 10 is a diagram showing a second screen (detailed function selection screen) of the business plan development simulation function. FIG. 10 is a diagram showing a simulation screen (current performance simulation screen) of a sales simulation function. FIG. 10 is a diagram showing a simulation screen of the sales simulation function (a target simulation screen for achieving target sales). FIG. 10 is a diagram showing a simulation screen of the profit simulation function (a target simulation screen for achieving a target profit amount). This is a diagram showing the cash balance transition table screen where animation has started when the START button is pressed. FIG. 10 is a diagram showing the "End of animation" screen of the animated cash balance transition table. FIG. 10 is a diagram showing a common function selection screen (main menu screen) related to the monthly financial statement budget-actual variance analysis function. FIG. 10 is a diagram showing an option function selection screen (sub-menu screen) relating to the monthly financial statement budget-actual variance analysis function. FIG. 10 is a diagram showing the animation screen of the key indicator (selected operating profit margin on sales) "status before animation starts." FIG. 10 is a diagram showing the animation screen of the key indicator (selected operating profit margin on sales) in the "state after animation has ended" state. FIG. 10 is a diagram showing a color distribution analysis table by product and by sales office (when animation display has started). FIG. 10 is a diagram showing a color distribution analysis table by product and by sales office (when animation display has ended). FIG. 10 is a diagram showing a screen of a man-hour sales graph.

Hereinafter, an embodiment of the present invention will be described.
The management strategy deployment support system of this embodiment is intended to create business management materials and the like that are useful for business, with full consideration given to their use in management.The system understands how managers normally think, organizes the flow of thought, expresses the cause and effect relationships between numbers and results in a narrative manner, and makes it possible to create graphs, charts, and the like that are easy to read and understand and can be used in management.

First, the configuration of the business strategy development support system will be described with reference to FIGS.
Fig. 1 is a diagram showing an example of the configuration of a business strategy development support system including a server, an office terminal, and a company terminal according to one embodiment of the present invention. Fig. 2 is a block diagram showing the hardware configuration of the server in the business strategy development support system of Fig. 1. Fig. 3 is a functional block diagram showing an example of the functional configuration of the server in the business strategy development support system of Figs. 1 and 2.

The business strategy development support system shown in Figure 1 is configured so that server 1 and user terminals 2-a, 2-b, 2-n, etc. are connected and communicate with each other via a network N such as the Internet. In other words, the business strategy development support system in this embodiment can be considered a cloud-based information processing system.

User terminal 2-a is located, for example, at a main accounting firm. User terminal 2-b is located, for example, at an affiliated accounting firm. User terminal 2-n is located, for example, at a company.

The user terminals 2-a and 2-b of the main accounting firm and affiliated accounting firms store various data, including accounting data, financial data, labor data, etc., of each of the companies handled by each accounting firm, as client data A, B, C, and D.
The company's user terminal 2-n stores various data E (hereinafter referred to as "company data E") including the company's accounting data, financial data, labor data, and the like.

As shown in Figure 1, in the case of a cloud-based system, the system itself is located on server 1. For example, when data from a main accounting firm is to be stored on server 1, the user logs in to server 1 from user terminal 2-a of the main accounting firm, stores client data A or B held on user terminal 2-a in server 1 (the system itself), and then logs out.
In addition, when the main accounting firm wants to view documents generated by server 1, the client can log in to server 1 from user terminal 2-a and access the documents generated based on client data A or B, thereby viewing the documents.
When the main accounting firm uses documents generated based on client data A or B, it can output (download) the generated documents from server 1 (the system itself) by logging in to server 1 from user terminal 2-a, accessing the generated documents, and performing an output operation (download operation).
The same applies to the client data C or D of other affiliated accounting firms and the company's own data E.

In the following description, when there is no need to distinguish between the user terminals 2-a to 2-n, they will be collectively referred to as "user terminal 2."
This business strategy development support system acquires various figures and results related to a company or other enterprise, adds a narrative to the causal relationship between the figures and the results, and constructs a mechanism to display the results sequentially according to the flow of thought.
This business strategy deployment support system evaluates and judges numerical values (= factors), selects the display flow (story = causal relationships) and display format (results), and displays easy-to-read graphs, charts, etc. in an easy-to-understand flow.

Furthermore, this business strategy deployment support system stimulates the right brain by displaying easy-to-read graphs and charts in sequence along a story, making it easier to generate new ideas and thoughts, and it could help Japanese companies, especially small and medium-sized enterprises, make a breakthrough in the next generation of AI and IT. It can also revitalize many meetings that are wasted, contributing to increased labor productivity.
Furthermore, this business strategy deployment support system automates most of the data collection, conversion, aggregation, and graphing involved in the above process, greatly improving the efficiency of business management document creation work.
This business strategy deployment support system allows companies to prepare for the next generation in line with the work style reforms and digitalization trends brought about by the government's RPA (Robotic Process Automation: an initiative to improve productivity through business automation).

Figure 2 is a block diagram showing the hardware configuration of the server in the business strategy deployment support system shown in Figure 1.

The server 1 includes a CPU (Central Processing Unit) 11, a ROM (Read Only Memory) 12, a RAM (Random Access Memory) 13, a bus 14, an input/output interface 15, an output unit 16, an input unit 17, a memory unit 18, a communication unit 19, and a drive 20.

The CPU 11 executes various processes according to a program recorded in the ROM 12 or a program loaded from the storage unit 18 into the RAM 13 .
The RAM 13 also stores data and the like necessary for the CPU 11 to execute various processes.

The CPU 11, ROM 12, and RAM 13 are interconnected via a bus 14. An input/output interface 15 is also connected to this bus 14. An output unit 16, an input unit 17, a memory unit 18, a communication unit 19, and a drive 20 are connected to the input/output interface 15.

The output unit 16 is composed of a display, speaker, etc., and outputs various information as images and sounds. The input unit 17 is composed of a keyboard, mouse, etc., and inputs various information.

The storage unit 18 is configured with a hard disk, a DRAM (Dynamic Random Access Memory), etc., and stores various data.
The communication unit 19 communicates with other devices (such as the user terminal 2 in the example of FIG. 1) via a network N including the Internet.

Removable media 21, such as a magnetic disk, optical disk, magneto-optical disk, or semiconductor memory, is appropriately loaded into the drive 20. A program read from the removable media 21 by the drive 20 is installed in the storage unit 18 as needed.
Furthermore, the removable media 21 can also store various data stored in the storage unit 18 in the same manner as the storage unit 18 .

Note that the user terminal 2 in the business strategy deployment support system shown in Figure 1 has a hardware configuration that is basically the same as the hardware configuration of the server 1 shown in Figure 2.

Below, an example of the functional configuration of server 1 in the business strategy deployment support system of Figure 1 will be described with reference to Figure 3. Figure 3 is a functional block diagram showing an example of the functional configuration of the server of Figure 2.

As shown in FIG. 3, a database 30 (hereinafter referred to as "DB 30") is held (stored) in one area of the storage unit 18 of the server 1 shown in FIG.
DB 30 stores data acquired from user terminals 2-a, 2-b, ..., 2-n, such as one or more of the following data: accounting software data (accounting data), tax calculation software data (tax data), banking system data (deposit data), card company card data, mail-order company data, time card data (working hours data, etc.) from labor management software, cash register data from POS systems, etc., and company data managed by the company (including financial data showing the company's business status, manufacturing data, sales data, work management data, etc.). Note that the concept of accounting data in this application includes all of the data listed above.

When the CPU 11 of the server 1 (see Figure 2) executes processing, the data acquisition unit 41, key index presentation unit 42, numerical value group presentation unit 43, print control unit 44, notification control unit 45, communication unit 46, etc. function.

The data acquisition unit 41 acquires data from the user terminal 2 and stores the data for each user in the DB 30. When the user (client) of this business strategy deployment support system is a company, data (group of numerical values) related to accounting processing, such as accounting data, is acquired as data on business processing in the company.
Specifically, the data acquisition unit 41 acquires from the user terminal 2 accounting data including sales data of a company such as a retailer, and a plurality of groups of numerical values including financial data of the company, and stores the data in the DB 30 .
In addition, the data acquisition unit 41 acquires accounting data including sales data obtained from the sale of goods through sales operations from the company's user terminal 2, and data related to the work of the company's employees (for example, time card data recording working hours), and stores these in DB 30.

The key indicator presentation unit 42 displays various screens related to the processing of key indicators, and by operating various buttons on the screen, reads data from DB 30 and presents key indicators corresponding to the business based on the read data.
Specifically, when displaying key indicators for a company that conducts sales operations, the key indicator presentation unit 42 reads from DB 30 the time card data (working hours) of employees involved in sales operations and the cash register data (sales amount) of items sold through sales operations on a daily, weekly, monthly, etc. basis, and uses this data to present the sales amount per unit time of one employee as a key indicator (see, for example, the line graph 414 and its values on the man-hour sales graph screen 410 in Figure 41).
That is, the key indicator presentation unit 42 presents to the user terminal 2 a key indicator (for example, sales per man-hour) corresponding to the sales business based on the sales data in the DB 30 and the employee time card data.

The key index presentation unit 42 includes a key index calculation unit 51 and a display control unit 52 .
For example, the key indicator calculation unit 51 calculates the sales per unit time of one employee by dividing the sales obtained for the entire business in a predetermined period by the working hours of all employees in the predetermined period.
Specifically, the key indicator calculation unit 51 calculates the man-hour sales by dividing the sales revenue obtained for the entire business in a day by the working hours of all employees in that day, and sets this as the value of the key indicator for that day.The key indicator calculation unit 51 then outputs this for one month.

The display control unit 52 displays key indicators, such as man-hour sales volume calculated by the key indicator calculation unit 51, in chronological order or in the order of the calculation (processing) flow, as an animation. Specifically, for example, the line graph 414 of the man-hour sales volume graph screen 410 shown in Figure 41 is displayed.

The man-hour sales graph screen 410 displays at least one of the sales obtained for the entire business over a specified period (line graph 412, etc.) and the working hours of all employees engaged in the business (bar graph 413, etc.), in correspondence with information showing the sales per unit time for each employee, such as a man-hour sales line graph 414.
In other words, the display control unit 52 displays at least one of the sales amount obtained for the entire business in a specified period and the working hours of all employees engaged in the business, in correspondence with information indicating the sales amount per unit time for each employee, such as sales amount per man-hour.

The numerical value group presentation unit 43 presents the numerical value groups in an order based on the causal relationships of each of the plurality of numerical value groups.
Specifically, the numerical group presentation unit 43 displays various screens related to the processing of numerical groups, and by operating various buttons on the screen, reads data from DB 30 and presents a numerical group calculated based on the read data.

Specifically, the numerical value group presentation unit 43 reads out data (numerical values) necessary for display on a predetermined screen from data related to accounting processing (accounting data) stored in DB 30 as data on business processing in the company, calculates it as necessary, outputs it to the display control unit 69, and causes the display control unit 69 to display it as an animation in the order of causal relationships or in the order of periods caused by the causal relationships. Examples of display formats include, but are not limited to, graphs and tables.
The order of causality refers to the order of calculation of performance processing, the order of the process by which performance is obtained, the order of account items, etc., such as, for example, as shown on screen 120 in Figures 11 and 12, first displaying a sales graph 123a, followed by a variable cost graph 124a, a gross profit graph 125a obtained by subtracting variable costs from sales, a fixed cost graph 127a, and finally a profit graph 128a obtained by subtracting fixed costs from gross profit.
Furthermore, the order of periods attributable to the causal relationship indicates, for example, June, July, and August if the company's fiscal year ends in June and May. Note that these orders are merely examples, and other orders based on the causal relationship can be considered, so the order is not limited to the above examples.

The numerical value group presentation unit 43 has a budget performance calculation unit 61, a past cash calculation unit 62, a current period cash calculation unit 63, a business plan generation unit 64, a daily data aggregation unit 65, a tax amount calculation unit 66, a trend calculation unit 67, a breakdown calculation unit 68, and a display control unit 69.

The budget and actual results calculation unit 61 obtains a set of numerical values as a result of calculating the difference between the budget and actual results for each specified period (e.g., each month) in a business, or the difference between the actual results for two periods (e.g., the difference between the current period and the previous period). The budget and actual results calculation unit 61 and display control unit 69 realize one of the budget and actual results variance analysis functions for monthly financial statements.

The past cash calculation unit 62 calculates the cash increase/decrease for a specified period (one year) in the past based on accounting data from the past two periods (the previous period and the period before, etc.) and generates a set of numerical values. The past cash calculation unit 62 and display control unit 69 realize the cache BEFORE function.

The past cash calculation unit 62 aggregates the balances of balance sheet items for a specified period (such as the end of each month) based on accounting data for the previous period, etc., to create a set of numerical values. The past cash calculation unit 62 and display control unit 69 generate a past cash flow balance sheet within the monthly financial statement budget-actual variance analysis function.

The current period cash calculation unit 63 calculates the amount of cash required for each account item to achieve the specified target cash acquisition amount for the current period based on the past cash increase/decrease amount for each account item, and generates a set of numerical values. The current period cash calculation unit 63 and display control unit 69 realize the cash after function.

The current period cash calculation unit 63 calculates the cash increase/decrease for a specified period (one year) of the current period based on accounting data for two periods (the current period and the previous period, etc.) and generates a set of numerical values for the entire period (one month, etc.). The current period cash calculation unit 63 and display control unit 69 generate a cash flow statement within the monthly financial statement budget-actual variance analysis function.

The current period cash calculation unit 63 aggregates the balances of balance sheet items at specified times for the current period (such as the end of each month) based on the accounting data for the current period, creating a set of numerical values. The current period cash calculation unit 63 and display control unit 69 generate a cash flow balance sheet within the monthly financial statement budget-actual variance analysis function.

The business plan generation unit 64 divides the predetermined period (one year) into unit periods (one month) based on the business target amount to be achieved within the predetermined period (one year) registered by the cash after function, and generates detailed data of the business plan divided into an elapsed period and an unexpired period. The business target amount includes data from the business plan, such as target sales and target cash amount.
By dividing the target sales, target cash amount, etc. of the data in the business plan for one year by month, aggregating the actual values for the elapsed period, and repeating simulations for the unexpired period, the business plan can be reviewed at any time during the period so that the target sales, target cash amount, etc. can be achieved throughout the year. The business plan creation simulation function is realized by the business plan generation unit 64 and the display control unit 69.

The daily data aggregation unit 65 aggregates, for each unit period, a set of numerical values, such as cash deposit balances, accounts receivable balances, loan balances, and utility costs, which include factors that fluctuate over a unit period during the course of a company's activities. The daily data aggregation unit 65 and display control unit 69 generate a cash balance trend table for the monthly financial statement budget-actual variance analysis function.

The tax calculation unit 66 displays the outline tax simulation screen 108 (see FIG. 6) on the user terminal 2-n and executes the outline tax simulation function.
Specifically, the tax calculation unit 66 reads accounting data and tax data such as profit amounts and taxable income amounts required for the tax simulation from DB 30, calculates the predicted annual tax amount, creates a set of numbers, and outputs them to the display control unit 69.

The transition calculation unit 67 displays the company-wide annual total graph screen 109 (see FIG. 7) on the user terminal 2-n, and executes the company-wide annual total graph animation display function.
Specifically, the trend calculation unit 67 reads accounting data such as monthly trends in sales and profits for the previous, previous, and current periods, which are necessary to calculate the annual total, from DB 30, calculates the annual total, converts it into a set of numbers, and outputs it to the display control unit 69.

The transition calculation unit 67 also displays the cost transition graph screen 112 (see FIG. 8) on the user terminal 2-n, thereby executing the cost transition graph animation display function.
Specifically, the trend calculation unit 67 reads accounting data such as monthly trend amounts of expense items for the previous and current periods, which are necessary for calculating the expense trend, from DB30, calculates the figures for the previous period, the figures for the current period, and the difference amount, compiles them into a set of numbers, and outputs them to the display control unit 69.

The transition calculation unit 67 displays the monthly transition table (selling and general administrative expenses) screen 116 (see FIG. 9) on the user terminal 2-n, and executes the animation display function of the monthly transition table (selling and general administrative expenses).
Specifically, the trend calculation unit 67 reads accounting data such as the monthly trend amounts of sales and administrative expense items for the previous and current periods, which are necessary for calculating monthly sales and administrative expenses, from DB30, calculates the monthly sales and administrative expenses, converts them into a set of numerical values, and outputs them to the display control unit 69.

The breakdown calculation unit 68 displays the STRAC table screen 120 (see FIG. 11) on the user terminal 2-n and executes the STRAC table animation display function.
Specifically, the breakdown calculation unit 68 reads accounting data such as the current period's revenue, variable costs, fixed costs, etc. required to create the STRAC table from the DB 30, creates the STRAC table data, converts it into a set of numerical values, and outputs it to the display control unit 69.

The display control unit 69 displays the numerical values generated by the budget actual calculation unit 61, past cash calculation unit 62, current period cash calculation unit 63, business plan generation unit 64, daily data aggregation unit 65, tax amount calculation unit 66, trend calculation unit 67, and breakdown calculation unit 68 in an animated form.
Specifically, the display control unit 69 displays the group of numerical values obtained by the budget actual results calculation unit 61 in the form of an animated graph or table in order of a period, for example, by month (if the display starts in June, then June, July, August, etc.).
Here, animation display refers to an action in which a plurality of numerical values, image positions, pictures, etc. are displayed continuously at a constant tempo while being shifted little by little.

The display control unit 69 displays a specified set of numerical values (e.g., cash increases/decreases) from past cash increases/decreases for each account item or the target cash acquisition amount for the current period in the form of animation, in the order of account items such as sales, variable costs, fixed costs, etc.

The display control unit 69 displays the numerical values generated by the past cash calculation unit 62 or the current period cash calculation unit 63 in the form of an animated graph or table, for example, in order of cash items (accumulated profits, fixed funds, sales and purchase funds, current funds, etc.).
The display control unit 69 displays the detailed data of the business plan generated by the business plan generation unit 64 in animation in at least one of the order of account items (total sales, store sales, external sales, etc.) and the order of time period (by month, etc.).

The display control unit 69 displays the numerical values collected by the daily data collection unit 65 for each unit period (e.g., by day) in the order of the unit period (e.g., if the display start date is June 1st, then in the order of June 1st, June 2nd, June 3rd, etc.) for a predetermined period (e.g., 365 days or until the display end date) in an animated manner.

The display control unit 69 displays the set of numerical values generated by the tax calculation unit 66 in an animated manner, for example, in the order of items according to the basis for calculating the tax amount (such as current earnings, carried-forward losses, taxable income, etc.).

The display control unit 69 displays the numerical values generated by the trend calculation unit 67, for example, in an animated manner by arranging them in the order of months on an annual graph, in an animated manner by arranging them in the order of months on an expense trend graph, or in an animated manner by displaying each item by month on a monthly trend chart (selling and general administrative expenses).

The display control unit 69 displays the numerical values generated by the breakdown calculation unit 68 in the form of an animated graph or table, for example, in order of cash items (sales, variable costs, fixed costs, etc.).

The display control units 52 and 69 advance the display one by one on a screen that displays key indicators and groups of values in animation, according to the selected display flow (story = causal relationship), by clicking the "GO" button or the "NEXT (>)" button.
This makes it possible to attract the viewer's attention to the numbers, graphs, etc. Also, instead of clicking the "GO" button or "NEXT (>)" button one by one, there is a function (automatic unfolding function) that automatically advances the display by using the "START" button or "fast forward (>>)" button, etc. When automatically displayed, a time lag (variable) is intentionally set for each display, and by displaying each one in sequence, the story-like quality is emphasized.

The display control units 52, 69 scroll right (or down, etc.) in a clear manner according to the size of the display screen in accordance with the progress of numerical values, graphs, etc., so that attention moves from right to right (or down to down, etc.) over time, emphasizing the storyline.
The display control units 52, 69 pop up a separate window of detailed breakdowns (or move to a separate sheet, etc.) by performing a mouse operation or click operation at the appropriate point (or automatically according to the conditions for the numerical values), or display a frame containing a message balloon for explanation or comment. In other words, the display control units 52, 69 have a display function that follows the normal flow of consciousness of wanting to check the details of the numerical values.

The display control units 52 and 69 can change the display in various ways by clicking on a specific location on the animation screen (or automatically depending on the conditions for the values), or according to the progress of the values, graphs, etc., and can also make new displays appear, overwrite handwritten characters, add sticky notes, and move to other windows in other systems. There is also a function to generate an alarm (visual or audio) for items that display abnormal values. The range of abnormal values can also be determined using AI if sufficient data is available.
Changing the display format of the text and numbers, logos, colors, etc., enlarging and rotating them, displaying explanations in virtual spaces using avatars or virtual reality, and displaying explanatory video and audio. All of these emphasize the story between the numbers and the results, and are effective in further deepening understanding of the flow.

The display control unit 52, 69 pops up a separate window for performing a simulation by appropriately clicking on a necessary point (or automatically in accordance with the conditions for the numerical values).
Simulations and plans can be updated at any time, even during the fiscal year.
Furthermore, with regard to automatically changing the display depending on numerical conditions, if sufficient data can be accumulated, it will be possible to use AI to make conditional judgments.

When the print button [Print] on each screen is operated, the print control unit 44 displays a print menu screen 190 (see FIG. 19) which is a dialog box for printing.
The information on the original screen can be printed in response to the operation of buttons and parameters on the print menu screen 190 .

The notification control unit 45 notifies the user terminal 2 of the completion of the monthly document at a predetermined timing when the monthly document is provided to the user terminal 2. This function is called an automatic notification function.
The notification control unit 45 has an automatic sending function, and by setting one of the following timings, it sends notifications at the appropriate time: (1) a specified date and time, (2) after a specified time has elapsed, (3) when a transmission request is received from the other party, or (4) when data is updated.

The communication unit 46 displays an accounting firm comment screen 100 (see FIG. 5). The accounting firm comment screen 100 is a screen that functions as a contact point between a registered corporate user and the main accounting firm or other affiliated firms.
The communication unit 46 supports functions for two-way live video and audio communication via the Internet (or telephone line) and messaging via chat, allowing users to communicate with each other via video, audio, text messages, etc.
Specifically, it can respond to inquiries from user companies regarding management consulting, accounting, tax, labor, legal affairs, insurance, etc. It can also respond to inquiries from an unspecified number of external parties via its website or SNS.

First, we will explain the general operation of the business strategy deployment support system of this embodiment with reference to the flowchart in Figure 4. Figure 4 is a flowchart showing the operation of the server in the business strategy deployment support system.

In the case of the management strategy development support system of the embodiment, in step S11, the data acquisition unit 41 acquires from the user terminal 2 multiple groups of numerical values including accounting data including sales data of a company such as a retailer, and attendance data of the company, and stores them in DB 30.
In step S12, the numerical value group presentation unit 43 presents the numerical values in an order based on the causal relationships of each of the numerical value groups in the DB 30. Specifically, the numerical value group presentation unit 43 has a story (calculation procedure, calculation basis, etc.) involving a predetermined calculation, and displays the numerical values calculated in accordance with the story (calculation procedure, calculation basis, etc.).

By presenting multiple groups of values in an order based on the causal relationships between each group of values in this way, corporate users can check the groups of values while more clearly understanding the basis for their calculations. For example, when applied to a company's business plan, the difference between budget and actual results becomes clear, and changes to the business plan can be considered even during the business plan's period, allowing for revisions to the business plan at an appropriate time.
Furthermore, for example, when applied to a company's cash flow data, it becomes easier to understand the company's current cash flow situation, and effective cash flow strategies can be formulated based on concrete figures.

The outline of the operation of the business strategy development support system according to the embodiment will be described below with reference to FIGS.
Fig. 21 is a diagram showing a function screen of the business strategy deployment support system. The function screen in Fig. 21 has menus for four functions, such as A, B, C, and D, i.e., (A: Current status check "Bank rating"? Bank rating ranking display function), (B: Cash BEFORE & AFTER function, which is a tool for formulating a comprehensive "business strategy"), (C: Detailed "business plan" formulation simulation function), and (D: Monthly monthly financial statement budget-actual variance analysis function), and each function can be activated by clicking the START button of each menu.

(A: Current status confirmation "Bank rating"? Bank rating ranking) allows transition to the bank rating ranking function page in FIG. 22 where the evaluation of the financial institutions for the company can be confirmed.
From (B: Global "Business Strategy" Formulation Tool Cache BEFORE & AFTER), it is possible to transition to the Cache BEFORE function screen shown in FIG. 23 and the Cache AFTER function screen shown in FIG. 26.
From (C: Detailed "Business Plan" Formulation Simulation), it is possible to transition to the second screen of the business plan formulation simulation function (detailed function selection screen) shown in FIG.
From (D: Monthly Financial Statement Budget Actual Results Variance Analysis), one can move to the common function selection screen (main menu screen) shown in Figure 35 for the monthly financial statement budget actual results variance analysis function, and from there to the accounting firm comment screen shown in Figure 5, the summary tax simulation function screen shown in Figure 6, and other function screens.
In addition, the user can move to the option function selection screen (submenu screen) of the key indicator display function shown in FIG. 36, and from there to the sales operating profit margin graph shown in FIG. 37, the color distribution analysis table by product and sales office shown in FIG. 38, and other graphs.

Figure 5 shows the accounting firm comment screen. Figure 35 shows the common function selection screen (main menu screen) for the monthly financial statement budget-actual variance analysis function. Figure 36 shows the optional function selection screen (sub-menu screen) displayed by transitioning from the common function selection screen in Figure 35.

In the management strategy deployment support system of the embodiment, corporate users and certified public accountants of affiliated accounting firms are registered as users in a server 1 operated by a main accounting firm that is a service provider.
For example, when a corporate user enters a predetermined address into the browser screen of the user terminal 2-n, a login page (not shown) made available to users by the server 1 is displayed. By logging in by entering a user ID and password into this login page, a common function selection screen 350 shown in FIG. 35 is displayed on the user terminal 2-n.
The common function selection screen 350 in Figure 35 has a list of functions consisting of icons such as accounting firm comments, summary tax simulation, key indicators, company-wide, quotes, budget-actual variance analysis, labor cost trend table, variable cost/fixed cost trend table, monthly trend table (selling and general administrative expenses), monthly trend table (manufacturing cost), cost trend, STRAC table, cash balance trend table, cash flow statement, cash balance sheet, etc., and by clicking on any of the icons, the function linked to the respective icon can be activated.

When, for example, an icon for accounting firm comments on the common function selection screen 350 in FIG. 35 is clicked, the communication unit 46 is activated and the accounting firm comment screen 100 shown in FIG. 5 is displayed.
The accounting firm comment screen 100 includes a group of buttons 101 for each specialty and expert in the "<Inquiry>'Beep,Pop' Call Center" section, a live video communication section 102 including a "Live Camera" button, a "Hello" button, a "Delete Image" button, etc., a live video display field 103, a chat communication field 104 including a "Chat" button, a "Hello" button, a "Delete Chat" button, etc., a progress list 105, a contact and confirmation list 106, a comment field 107, etc.

Here, the user selects one of the buttons from the group of buttons for each specialty/expert in the "<Inquiry>"Beep,Pop" Call Center"("Accounting Manager XXXXXX" is selected on the screen), and then clicks, for example, the "Hello" button on the live video communication unit 102, enabling live video communication with accounting firm staff or external affiliated experts, and allowing communication between the expert and the user through conversation via two-way live video and audio communication.
Alternatively, depending on the settings, live video communication with any location, such as a factory, branch office, head office accounting department, or corporate planning office, is also possible.
In addition, live video communication of inquiries, applications, etc. may be conducted in cooperation with financial institutions, settlement companies, securities companies, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, etc.

Even when the user moves to another page, the live video is always displayed in the foreground after being reduced in size, allowing the expert to explain the screen to the other party while showing their face.
When the user wishes to stop the conversation, the live video and audio communication can be stopped by clicking the "delete image" button on the live video communication unit 102.

In addition, by installing a separate screen with a live camera that allows two-way live video and audio communication via the Internet (or telephone line) and limiting the displayed content to that which is permitted for public viewing, it is also possible to respond to inquiries from an unspecified number of people outside the site.

For inquiries from an unspecified number of external parties, by accessing the main accounting firm's homepage or SNS page from a smartphone or other device and clicking on the address link to the accounting firm comments screen 100 on the accessed page, a screen with limited display content of the accounting firm comments screen 100 in Figure 5 will be displayed to the other party.

To start contact, the user clicks on the "Hello" button on the live video communication unit 102.
This click operation triggers a connection request to be sent to the user terminal 2-a of the main accounting firm, which then generates a ringing sound such as a ping-pong sound at the user terminal 2-a and displays a comment such as "This is an inquiry" on the screen of the user terminal 2-a. When a staff member at the main accounting firm operates the communication start button, communication with the user and communication to respond to inquiries from an unspecified number of external parties begins.
This click operation can also be used as a trigger to send a connection request to the terminal of a certified public accountant or other person at an external partner accounting firm. A ringing sound such as a "ping pong" will sound at the terminal, and a comment such as "This is an inquiry" will be displayed on the terminal screen, so that the certified public accountant or other person at the external partner accounting firm can press a button to start communication, thereby starting communication with the user or communication to respond to inquiries from an unspecified number of external parties.

Instead of using the live camera, you can press the "Hello" button in "Chat" to bring up the "Chat" screen, and respond to inquiries via "Chat."
The progress status list 105 displays the progress of work on monthly documents. The contact and confirmation list 106 displays questions, corrections, confirmation items, corrected journal entries, and the like.

The comment section 107 displays information related to accounting, taxation, management, etc. The information in this comment section 107 is provided to users who view this page. Comments in the comment section 107 can also display various comments that have been prepared and saved in advance at any time. Other features include a news provision function, a function for notifications from accounting firms and financial institutions, a function for hosting online video seminars, a function for uploading and downloading various data, a whiteboard function, and an e-commerce function.

The contents of the chat communication field 104, the contact and confirmation table 106, and the comment field 107 are stored separately as communication history in DB 30 of server 1. The stored communication history can be read onto the monthly report progress list screen (see Figure 20) by performing a read operation for past history, allowing past history to be viewed.

(Overview of tax simulation function)
The tax simulation function will now be described with reference to FIG.
FIG. 6 shows a tax amount simulation screen.
When a company user clicks on the icon for the outline tax simulation screen on the common function selection screen 350, for example, the tax calculation unit 66 is activated and the outline tax simulation screen 108 shown in FIG. 6 is displayed on the user terminal 2-n.

DB30 on Server 1 stores accounting data for the previous and current periods regarding a company's corporate tax, consumption tax, etc., as well as tax data for the current, previous, and previous periods exported from tax return software as needed (annual, monthly, weekly, daily).

The tax calculation unit 66 reads out data necessary for the tax simulation from the DB 30 , calculates the predicted annual tax amount, etc., and outputs the calculated amount to the display control unit 69 .
The display control unit 69 is programmed with a display order that follows the flow of the basis for calculating the tax amount, and displays the estimated annual tax amount, etc. input from the tax calculation unit 66 in animation while sequentially inserting numerical values into the items on the summary tax simulation screen 108 according to the flow of the basis for calculating the tax amount. On this summary tax simulation screen 108, the estimated annual tax amount, etc. for the current period can be confirmed after recognizing the annual tax amount, etc. for the previous period.

The animated display of the tax amount will be explained below.
When displaying the animation, the system starts with the revenue figures for the previous fiscal year for corporate tax, etc., and calculates taxable income by deducting the carryover losses that can be deducted in tax calculations.

Next, the annual estimated corporate tax, etc. is calculated by multiplying taxable income by the set tax rate, and is displayed in the following order: interim amount already paid, estimated amount to be paid at the end of the period, estimated annual corporate tax, etc.

This overview tax simulation function displays each item and figure one by one, making it easier to understand the basis for calculating corporate tax, etc., by showing the current revenue generated by the company, how much can be deducted, how much taxable income will be, and how much has been paid at the midpoint, so how much tax will need to be paid at the end of the period.

For last year's "consumption tax, etc.", the interim amount already paid is displayed, read from accounting data and tax data, and the estimated amount to be paid at the end of the period calculated from provisionally paid consumption tax, etc. and provisionally received consumption tax, etc. (in the case of simplified taxation, calculated from taxable sales and purchase deduction tax, etc.) and the estimated annual consumption tax, etc. are displayed in sequence.

This overview tax simulation function displays each item and figure one by one, making it easier to understand the basis for calculating consumption tax, etc., for a company's current situation, i.e., how much consumption tax, etc. has been paid at an interim point and how much tax will need to be paid at the end of the period.

After checking last year's tax amount, this year's tax amount is displayed in order to compare it with the previous year's tax amount.
Similarly, for the current year's corporate tax, etc. and the current year's consumption tax, etc., items and figures are displayed in sequence in animation according to the basis for calculating the tax amount.

Last year's figures are displayed first, followed by this year's figures, so by comparing each item with last year's figures, it becomes easier to understand the validity of this year's figures.

It is also possible to display the process for calculating tax amounts in more detail. Following the steps for preparing a tax return, the tax amount is calculated by adding and subtracting figures from various schedules, and each schedule item is animated in turn, allowing users to check the tax amount while gaining a clearer understanding of the calculation basis. The same applies to corporate tax, consumption tax, income tax, inheritance tax, gift tax, resident tax, etc. It is also possible to call up and display previous years' financial statements, tax returns, etc.

(Company-wide annual graph animation display function)
The company-wide annual total graph animation display function will be described with reference to FIG.
FIG. 7 shows an animation display screen of a yearly total graph.
When a company user clicks on, for example, the company-wide annual total graph icon on the common function selection screen 350, the transition calculation unit 67 displays the company-wide annual total graph screen 109 shown in FIG. 7 on the user terminal 2-n.

The trend calculation unit 67 reads out data necessary for calculating the annual total from the accounting data for the period before the previous period, the previous period, and the current period in the DB 30, calculates the annual total, and outputs it to the display control unit 69.
The display control unit 69 arranges the input annual totals in the order of months on the annual total graph, and displays the line graph in animation so that it extends in the horizontal direction.

In the following, the term "simulation" is used, and simulation refers to displaying animation after correcting data.
The simulation data that is the basis for the animation display is obtained by clicking the start button 298 for the profit simulation function in the business plan simulation screen 290 in Figure 29, and then clicking the "Register" button 326 to read the data calculated when the profit simulation was performed on the profit simulation screen 320 in Figure 32, and then reading out the necessary data from the saved planned figures to calculate the simulation values and display them sequentially as an animation.

On this company-wide annual total graph screen 109, the animated display of the line graph progresses, and normally the page changes when it reaches the right edge of the screen, but here the entire line graph is reduced (adjusted) so that it fits exactly within the screen and is displayed in full screen.
The screen switches to the company-wide annual total graph screen, and at the same time, the screen becomes full screen and animation begins. First, the graph of the simulated annual sales progresses in chronological order, one month at a time, until the final month is displayed.

The annual total for each month is calculated by the trend calculation unit 67 by adding the sales amount for the current month to the annual total for the previous month and subtracting the sales amount for the previous month. The annual total is the total amount for the most recent 12 months.
That is, the process of calculating the current month's value by adding or subtracting each month based on the previous month's value can be understood more clearly by the animation function, which allows the graph to progress in sequence.

Next, a graph of actual annual sales progresses in chronological order, one month at a time, and is displayed up to the elapsed month, with the intention of comparing and referencing the simulation graph to recognize trends.
When the company's business is going well and sales are increasing, the annual total graph will progress upward to the right, and conversely, when the business is doing poorly and sales are decreasing, the annual total graph will progress downward to the right.

This company-wide annual total graph animation display function allows you to easily visually see whether the figures are rising or falling each month by displaying the annual total figures for each month, allowing you to clearly see the trend.
Furthermore, you can visually track the degree of overlap with the simulation graph displayed earlier, month by month, so you can gradually understand the discrepancy between the plan and the actual results as time passes.

Next, a graph of the simulated annual operating profit and the actual annual operating profit are displayed in sequence.
Furthermore, the numerical value in the "Compared to the same month of the previous year" column for sales and the numerical value in the "Compared to the same month of the previous year" column for operating profit are displayed.

Comparing the simulation graph with the actual results graph serves as the "Check" function in the PDCA cycle.

Incidentally, by clicking the "Go to business plan simulation" button 110 in the upper right corner of the company-wide annual total graph screen 109 in Figure 7, you will be transferred to the business plan simulation screen 290 shown in Figure 29. From this screen 290, you can run a simulation, review the data, and check the updated simulation graph on the company-wide annual total graph screen 109 in Figure 7.

This company-wide annual graph screen 109 allows you to constantly review simulations and view the results in graphs, making it possible to derive speedy and effective "actions (improvement actions)."

(Cost transition graph animation display function)
The cost transition graph animation display function will be described with reference to FIG.
FIG. 8 is a graph showing the transition of salaries and allowances.
When a company user clicks on, for example, an icon for a cost transition graph on the common function selection screen 350, the transition calculation unit 67 displays the cost transition graph screen 112 shown in FIG. 8 on the user terminal 2-n.

The transition calculation unit 67 reads out data necessary for calculating the cost transition from the accounting data for the previous and current periods in the DB 30 , calculates the previous period figures, the current period figures, and the difference amount, and outputs them to the display control unit 69 .
The display control unit 69 arranges the input previous period figures, current period figures, and difference amount in the order of months on the expense transition graph, and displays an animation of the line graph extending in the horizontal direction.

The simulation data that forms the basis for the animation display is obtained by clicking the start button 298 for the profit simulation function on the business plan simulation screen 290 in Figure 29, and then clicking the register button 326 to save the data calculated when performing the profit simulation on the profit simulation screen 320 in Figure 32.The necessary data is read from the planned figures, the simulation values are calculated, and the animation is displayed sequentially.

The processing flow will be explained below.
In this case, the selling and general administrative expense account item to be displayed is selected from the pull-down list 113 displayed on the screen 112 of Figure 8. Note that "salary" is selected on the screen. The pull-down list 113 reads and displays the selling and general administrative expense account items selected and recorded on each client's individual setting sheet.
The unit change button 114 displayed on the screen 112 is a button for specifying the unit, and the numerical values and graphs are displayed in the selected unit. Note that the unit selected on the screen is 1,000 yen.
Units can be converted to US dollars, euros, etc. based on exchange rate data (given data or at-time data obtained from the Internet). Account items and other displays can also be converted to English notation, and by converting all numerical values, account items, and other displays to English notation, English financial statements and accounting documents can be created. Conversely, English financial statements can also be converted and displayed in Japanese.
When the START button 115 displayed on the screen 112 of Fig. 8 is clicked, the animation display starts, and first, the budget figures are displayed in chronological order, one month at a time, followed by the figures for the previous period, one month at a time.

Next, the actual figures are displayed in chronological order, one month at a time, up to the elapsed month, and the budget variance and the variance from the previous year are displayed in turn.
After checking the budget and figures for the previous period, the actual figures for this fiscal year are displayed with the intention of comparing them.

On the screen 112, favorable variances are displayed with a blue background, and unfavorable variances are displayed with a red background.
When an unfavorable variance occurs, a pre-set comment (such as "Please check the labor cost ratio to sales" or "Is there room to turn labor costs into variable costs?") can be displayed on screen 112.

This cost trend graph animation display function allows you to display monthly figures in the order of budget, previous period, and actual results, or in the order of previous period, budget, and actual results, and by displaying the variances, you can visually and impressively recognize trends such as a month with many favorable variances (blue background) suddenly showing an unfavorable variance (red background), or an unfavorable variance reversing to a favorable variance midway through the period.

Regarding the graph, the budget graph will first progress chronologically, one month at a time, until the final month.

Next, the graph for the previous period progresses chronologically, one month at a time, until the final month. The graph for actual results progresses chronologically, one month at a time, until the final month, with the intention of identifying trends by comparing it with the budget and previous period graphs.

On the cost trend graph screen 112 in Figure 8, the animation display function allows you to visually follow the progress of the graph, and you can check the graph for the current month while comparing it with the graphs for the previous month, making it possible to clearly see how the costs (salaries and allowances) incurred by the company have increased or decreased over time.
In addition, displaying trend graphs of sales figures, etc. in parallel makes it easier to analyze the causes of increases or decreases in costs.

Furthermore, the overlap between the budget and the previous period's graph, which are already displayed on screen 112, can be tracked month by month, allowing you to gradually understand the deviation between the plan and actual results, as well as the trends in differences between the previous and current periods, as time passes.

You can visually track trends month by month, such as when the actual results graph, which had been trending below the budget graph, suddenly begins to exceed the budget graph in a certain month, and obtain information on trends over time.

In this way, with the cost trend graph animation display function, the order of display is organized and the graphs are displayed in an intentional sequential manner, so that you can visually follow and obtain information such as changes and trends that would be difficult to obtain from a fixedly displayed graph.
This means you can compare the current month's figures with the previous month's figures, and by following the progression of the graph with your own eyes, you can grasp the trends more clearly.

Furthermore, clearly recognizing the difference between the budget and actual results serves as the "Check" function in the PDCA cycle.
By clicking the "Go to business plan simulation" button 111 in the upper right corner of the screen 112 of Figure 8, the screen will transition to the business plan simulation screen 290 shown in Figure 29. From this screen 290, the simulation can be executed, the data can be reviewed, and the updated simulation graph can be confirmed on the salary and allowance trend graph screen 112 of Figure 8.
Since the simulation can be reviewed at any time in this way, it becomes possible to derive speedy and effective "actions (improvement actions)."

(Monthly trend chart (selling and general administrative expenses) animation display function)
The animation display function of the monthly trend table (selling and general administrative expenses) will be explained with reference to Figures 9 and 10. Figure 9 is a diagram showing the monthly trend table (selling and general administrative expenses) screen, with the screen name "Monthly Income Statement." Figure 10 is a diagram showing the row of the clicked item "Rental Fees" on the monthly trend table (selling and general administrative expenses) screen being colored.
When a corporate user clicks on, for example, an icon for monthly trend table (selling and administrative expenses) on the common function selection screen 350, the trend calculation unit 67 displays the monthly trend table (selling and administrative expenses) screen 116 shown in Figure 9 on the user terminal 2-n.

The trend calculation unit 67 reads out monthly trend data for each account item required to calculate monthly selling and general administrative expenses from the accounting data for the previous and current periods in DB 30, calculates the monthly selling and general administrative expenses, and outputs them to the display control unit 69.
The display control unit 69 displays the input monthly sales and administrative expenses in the columns for each item for each month in the monthly trend table (sales and administrative expenses), and for the month being displayed (September on the screen), displays an animation in which the numbers are inserted vertically in order of account items.

At this time, the transition calculation unit 67 reads out and displays the data of the 23 items of account subjects to be displayed that are selected and stored in the setting sheet for each user.
The animation display starts at the same time as the monthly trend table (selling and general administrative expenses) screen 116 in Figure 9 is displayed, and the figures for the displayed month (September in the screen) are displayed in order of total sales, current merchandise purchases, cost of merchandise sales, cost of finished goods sales, and cost of sales. The gross sales profit/loss column displays the figure obtained by subtracting cost of sales from total sales.

The following figures will be displayed in order: 23 account items for which selling and administrative expenses are displayed, as well as other figures such as total selling and administrative expenses, operating profit and loss, total non-operating income, total non-operating expenses, ordinary profit and loss, total extraordinary income, total extraordinary losses, and net profit and loss for the period.

By displaying the numerical values of each item in sequence as an animation, it becomes easier to understand the figures in line with the profit and loss structure, where operating profit is calculated by subtracting expenses from revenue, and then non-operating items and extraordinary items are added and subtracted to calculate the total.

On this monthly trend table (selling and general administrative expenses) screen 116, when viewing the chart, you can easily check the trends in the figures by changing (coloring) the display lines of the account items you want to pay attention to.
In this case, as shown in Figure 10, if you click on any part of the row of the account item you want to focus on (row 117 of "Rent" on the screen) on the monthly trend table (selling and general administrative expenses) screen 116, the display row of the relevant account item will be highlighted in color.
In this example, the color of the display row of the account item you want to focus on is changed, but by changing the setting information, you can change the color of the "column" you clicked or any other range of fields.

(STRAC table animation display function)
The STRAC table animation display function will be described with reference to FIGS.
Fig. 11 shows the screen immediately after starting the animation display of the STRAC table, and Fig. 12 shows the final screen of the STRAC table animated by pressing the accumulation button.

When a company user clicks on, for example, the STRAC table icon on the common function selection screen 350, the breakdown calculation unit 68 displays the STRAC table screen 120 shown in FIG. 11 on the user terminal 2-n.
11 has a "Sales" column 123, a "Your company's variable costs" column 124, a "Gross profit is sales minus variable costs" column 125, a "Gross profit margin" column 126, a "Your company's fixed costs" column 127, a "Operating profit (plus interest paid) is profit from core business" column 128, etc. Also, a bar graph display area is provided below each column.

The breakdown calculation unit 68 reads out data necessary for creating the STRAC table from the accounting data for the current period in the DB 30 , creates data for the STRAC table, and outputs it to the display control unit 69 .
The display control unit 69 sequentially arranges the input STRAC table data on the STRAC table screen 120 and displays it as an animation.

Here, the data for variable cost/fixed cost categories and labor cost items stored in each user's individual "settings sheet" is read, the data for the STRAC table is calculated, and the data is displayed sequentially as an animation.

The STRAC table screen 120 shown in Figure 11 is in a state where the animation display is started by pressing the single month button 121 or the cumulative total button 122, data is read from the accounting data, numerical values are displayed in the "Sales" column 123, and a bar graph 123a is displayed in the graph area below column 123.

The final state, which is the state of the STRAC table screen 120 shown in FIG. 12, is the state of the STRAC table screen 120 when the animation display has progressed further from the state of the STRAC table screen 120 shown in FIG.
In the STRAC table screen 120 shown in Figure 12, numerical values are displayed in the "Sales amount" column 123, and a bar graph 123a is displayed in the graph area below column 123. After that, numerical values, a bar graph 124a, and a speech bubble 124b are sequentially displayed in the "Your company's variable costs" column 124.

Gross profit is calculated by subtracting variable costs from sales figures, so this figure is displayed in the "Gross profit is sales minus variable costs" column 125, and a bar graph 125a is displayed in the graph area below column 125. At the same time, the gross profit rate is calculated and the figure is displayed in gross profit rate column 126.

The breakdown calculation unit 68 then reads fixed cost data from the accounting data in DB30 and passes it to the display control unit 69. The display control unit 69 displays the fixed cost figures in the "Your company's fixed costs" column 127, and displays a bar graph 127a and a speech bubble 127b in the area below.

Since operating profit (plus interest paid) is the figure obtained by subtracting fixed costs from gross profit and then further subtracting interest paid, the breakdown calculation unit 68 performs this calculation and displays the figure in column 128 "Operating profit (plus interest paid) - profit from core business," as well as displaying a yen mark 129 around column 128. A bar graph 128a is also displayed in the area below column 128.

By displaying the figures and graphs for each item in sequence in this way, it becomes easier to understand the figures in line with the profit and loss structure, where gross profit is calculated by subtracting variable costs from revenue, and then operating profit is calculated by subtracting fixed costs.

Furthermore, for the "break-even point analysis," the break-even sales figure is calculated by dividing the fixed cost figure by the gross profit margin figure, and the result is displayed, displaying "If sales increase by 7.0 million yen, the company will be in the black."
The difference between the sales figure and the break-even sales figure is calculated and displayed in the margin of safety column, and the message "If sales increase by 1.9%, the company will be in the black." is also displayed.

Next, for "Variable Cost Analysis," the variable cost rate for this month and the cumulative variable cost rate are displayed in sequence. For fixed cost analysis, fixed cost data is read from accounting data and calculated, and the figures for this month and the cumulative total are displayed in sequence, categorizing the fixed cost items by their nature into categories such as "People (Personnel Costs)," "Goods (Expenses)," "Money (Interest)," and "Strategic/Advertising/Educational Research and Development Expenses."

Finally, the cumulative figure for "people (labor costs)" is divided by the gross profit figure to calculate the labor share rate, and this figure is displayed in the cumulative labor share rate column.

(Cash flow statement animation display function)
The cash flow statement animation display function will be described with reference to Figures 13 to 16. Figure 13 is a diagram showing the screen immediately after the start of the cash flow statement. Figure 14 is a diagram showing the screen of the cash flow statement where animation has started using the automatic expansion function with the GO button 131. Figure 15 is a diagram showing the screen of the cash flow statement where horizontal scrolling has been performed using the automatic expansion function with the GO button 131 or by operating the "NEXT (>)" button. Figure 16 is a diagram showing the final screen of the cash flow statement where horizontal scrolling has been performed using the automatic expansion function with the GO button 131 or by further operating the "NEXT (>)" button.

In this case, for example, when a corporate user clicks on an icon such as a cash flow statement on the common function selection screen 350 of Figure 35, the current period cash calculation unit 63 displays the cash flow statement screen 130 shown in Figure 13 on the user terminal 2-n.
The cash flow statement screen 130 includes a column for this month's profit, a column for cash-based adjustment items, a GO button 131, and the like.

When the GO button 131 on the cash flow statement screen 130 is clicked, the numerical values, comments, etc. of each item are displayed in animation, one item at a time, in good rhythm.
In this case, the cash flow calculation unit first reads the data for this month's "Net income" from the accounting data in DB30, displays that value in the "1. Cash flow from operating activities - This month's income" column, and also displays an emphasized yen mark and a speech bubble.

The cash flow calculation unit then reads data from the accounting data in DB30 as needed, performs calculations, and displays the values, comments, etc. in an animated format up to the full screen of the cash flow statement screen 130. The state in which the animation display has progressed in this way is the cash flow statement screen 130 shown in Figure 14.

The numbers, yen symbols, and speech bubbles in the "1. Cash flow from operating activities - This month's profit" column will be displayed, followed by the comment "Cash remaining" and numbers in the "Cash-based adjustment items - Depreciation expense" column.

In addition, the comment and numerical value "Decreased and cash increased" will be displayed in the "Accounts Receivable" column, the comment and numerical value "Decreased and cash decreased" will be displayed in the "Purchase Payable" column, the comment and numerical value "Decreased and cash increased" will be displayed in the "Inventory" column, and the comment and numerical value "Cash decreased by" will be displayed in the "Other Operating Activities" column.

These figures are added or subtracted to calculate the increase in cash flow, and this figure is displayed in the "Increase in cash flow from operating activities" column.
When the display progresses to the next screen, the numbers in the "3. Cash flow from operating activities and investing activities - increase in free cash flow" column are displayed, and immediately after an emphasis circle mark and a speech bubble for "Money actually acquired and increased" are displayed, an "arrow" and a speech bubble that reads "Normally, this does not match!" are displayed.

The animation then progresses, displaying values, comments, etc. up to the full screen of the cash flow statement screen 130, and the screen automatically "scrolls horizontally" by one page width, resulting in the cash flow statement screen 130 shown in Figure 15.

On the cash flow statement screen 130 in Figure 15, after the numerical value is displayed in "Increase in cash flow from operating activities," the screen automatically "scrolls horizontally" one page width, and the comment and numerical value "Cash increased due to the sale of" are displayed in the "Cash flow from investing activities - tangible and intangible fixed assets" column, and the comment and numerical value "Cash increased due to the sale of" are displayed in the "Other investing activities" column.

In addition, a numerical value will be displayed in the "Increase in cash flow from investing activities" column, and a numerical value, an emphasized yen mark, and a speech bubble will be displayed in the "3. Increase in cash flow from operating activities and investing activities/free cash flow" column.

Then, by displaying an "arrow" and a "speech bubble" that says "Normally, they don't match!", the difference between the two numbers is emphasized, drawing the user's attention to this point.

The animation then progresses further, automatically "horizontally scrolling" one page width until the final screen is the cash flow statement screen 130 shown in Figure 16.

The cash flow statement screen 130 in Figure 16 automatically scrolls horizontally by one page, and the comment and numerical value "Cash decreased due to" are displayed in the "4. Cash flow from financing activities - Repayment of loans" column, followed by a "speech bubble" and numerical values in the "Increase in cash flow from financing activities" column.

Then, "5. This month's cash and deposit increase/decrease" is calculated and the numerical value, highlighted yen mark, speech bubble, etc. are displayed in sequence. The numerical value is then displayed in the "6. Cash and deposit balance at the beginning of the month" column.

The cash flow calculation unit calculates the end-of-month balance of cash and deposits by adding the value in "5. Increase/decrease in cash and deposits this month" and the value in "6. Beginning of the month balance of cash and deposits," and displays this value in the "7. End-of-month balance of cash and deposits" column.
In addition, the breakdown shows the figures in the "Cash (current deposits)" column and the figures in the "Other fixed term deposits (non-liquid)" column.

In this way, the animated cash flow statement display function displays items, figures, speech bubbles, comments, etc. one by one, making it easier to understand how cash increases and decreases in order of items such as cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities, and how much cash and cash equivalents are ultimately remaining.

As a manager, it's natural to think that you've earned cash equivalent to the profit you posted this month, but the actual amount of cash that increases in the company is different. By following the calculation story and displaying the cash flow from operating activities, investing activities, and financing activities in that order, and adding explanations with speech bubbles, yen marks, comments, etc. as appropriate, you can easily understand the basis for calculating the figures and their meaning.

(Cash flow balance sheet animation display function)
The cash flow balance sheet animation display function will be described with reference to Figures 17 and 18. Figure 17 is a diagram showing a cash flow balance sheet screen in which the animation display of numerical values, comments, etc. has progressed to the full screen using the automatic expansion function with the GO button 141. Figure 18 is a diagram showing the final screen of the cash flow balance sheet that has been scrolled horizontally using the automatic expansion function with the GO button or by operating the "NEXT (>)" button.

In this case, for example, when a corporate user clicks on an icon such as a cash balance sheet on the common function selection screen 350 of Figure 35, the current period cash calculation unit 63 displays the cash flow balance sheet screen 140 shown in Figure 17 on the user terminal 2-n.
When the previous period cash flow balance sheet is displayed, the past cash calculation unit 62 displays a cash flow balance sheet screen 140 shown in FIG. 17 on the user terminal 2-n.
The cash flow balance sheet screen 140 includes a table of cash deposits and a table of fixed funds as of the current time, for example, the end of September, a GO button 141, and the like.

When the GO button 141 on the cash flow balance sheet screen 140 is clicked, the cash flow calculation unit reads data from the accounting data in DB30 as needed, calculates the value, and passes the value to the display control unit 69. The display control unit 69 displays the numerical values, comments, etc. of each item in animation, item by item, in a fast-paced sequence on each table of the cash flow balance sheet screen 140.

The display order of the numbers will be explained below.
First, data such as retained earnings for this month is read from the accounting data in DB 30 and the numerical values of retained earnings are displayed, along with the numerical values of the carried-over profit and loss and the accumulated numerical values of past profits.

Next, an "arrow" is displayed, followed by the cumulative profit figures, capital figures, and capital surplus figures, which are then added together to display the capital figures, etc.

Furthermore, the figures for long-term borrowings, corporate bonds, other fixed liabilities, and the sum of these figures are displayed in order to obtain the figures for long-term borrowings, etc.
The total figure is displayed by adding the figures for capital, etc. and long-term borrowings, etc.

The figures for inventory, tangible fixed assets, intangible fixed assets, investments, etc. are displayed in sequence, and these figures are added to display the total figure, and the two total figures are subtracted to display the figure for fixed funds being used.

Next, comments such as "money that forms the skeleton of the company" and "the company's capital that does not need to be repaid (accumulated profits, capital, etc.)" and "arrows" are displayed in sequence.
The cash flow balance sheet screen 140 shown in FIG. 17 shows a state in which the animation display of numerical values, comments, etc. has progressed to fill the entire screen.

The animation then progresses, and the numbers, comments, etc. are scrolled horizontally by one page width, resulting in the final screen 140 of the cash flow balance sheet shown in Figure 18.

On the final screen 140 of the cash flow balance sheet in Figure 18, the animation continues even after scrolling horizontally, displaying the numerical values of each item, comments, "arrows," etc., in sequence, and finally displaying the total value of the company's cash deposits.
When the "PRE (<)" button 142 is clicked, the screen is scrolled back horizontally to the left by one page width.

By displaying the cash flow balance sheet in animation on the cash flow balance sheet screen 140 in this way, it is possible to see how cash increases and decreases in order of items such as "accumulated profits," "fixed funds," "sales purchase funds," and "current funds," making it easier to understand how much the company's total cash deposits will ultimately be.

This cash flow balance sheet animation display function allows you to understand the state of your company's financial condition as of the end of this month by displaying numbers, comments, etc. one by one, based on the nature of your funds.
On screen 140, the accumulated figures of past profits are calculated and displayed from the cash flow balance sheet, and then the capital stock, which is the funds that the company can use freely, is calculated and displayed. Next, figures for long-term debt, etc. are added up, and the funds that the company can use stably over the long term are displayed in the total credit column.

On screen 140, the total amount of fixed assets and other items that require fixed funds over the long term is displayed in the debit total column, allowing you to check whether the funds are being covered by stable, long-term funds.

If the funds are being covered by stable long-term funds, the difference in fixed funds will be shown as a positive figure, indicating that the fixed assets that form the backbone of the company are being procured from long-term funds and that the company's basic financial structure is stable.

In addition, the sales purchase funds, which is the difference between accounts receivable and accounts payable, is calculated and displayed on screen 140, allowing you to check whether funds are being poured into external trading partners in the normal cycle of sales and purchases (if "sales purchase funds" is negative) or whether they are being generated from external trading partners (if "sales purchase funds" is positive).

The "fixedly used funds" that form the backbone of the company and the "sales purchase funds" generated from sales and purchases are displayed in order by type, and the total stable funds value is calculated by adding up both and displayed on a screen 140.
Finally, calculate and display "current (temporary) funds used," which is a short-term cash balance item. Note that the total stable funds plus/minus "current (temporary) funds used" equals the company's total cash and deposits as of the end of this month.

By displaying the figures sequentially along with comments according to the nature of the funds in this way, it becomes easier to understand the meaning of each item and figure, and to recognize the state of the company's financial structure.

(Print function)
The print function will be described with reference to FIG.
FIG. 19 is a diagram showing a menu screen for the print function.
When the Print button on each screen is clicked, the screen transitions to a print menu screen 190 shown in FIG.

An individual print menu, a batch print menu, and a print setting menu are prepared on the print menu screen 190. In the individual print <print page>, the name of the page to be printed is displayed for confirmation.
The print menu screen 190 shows an example in which "Cache BEFORE: What will happen if you leave it like this?" is printed.

This print menu screen 190 has columns for various print settings, such as "color or black and white," "number of pages," "collate," and "printer." The "Printer" column displays a pull-down list of connected printers that can print, so select the printer you want to use.

With these print settings, clicking the "Print START" button 191 will cause the print control unit 44 (see Figure 3) to perform individual printing according to the settings.

"○ Batch Print" allows you to print multiple items at once.
In this case, clicking the "ALL CHECK START" button 192 places a check mark on all items, and clicking the "ALL CLEAR START" button 193 removes the check marks from all items.

By selecting the items to print using the checkboxes and then clicking the "Print START" button 191, the contents of the items to be printed will be printed all at once according to the settings. You can also return to the original page by clicking the "Back" button 194 in the upper right corner of the screen.

There is a print history recording function that records the print history. The print history recording function records the print history for each user for the past 10 prints (any number of times). This allows the print history to be redisplayed the next time you print, eliminating the inconvenience of having to set check boxes for each user from scratch. It has recording functions for the print target, color/black and white printing selection, number of copies to print, whether to print in collated units, and selection of available printers.

(Monthly report progress list animation display function)
The monthly report progress list animation display function will be described with reference to FIG.
FIG. 20 shows the monthly progress report table screen.
The Business Strategy Deployment Support System has four functions, A: Current Status Check "Bank Rating"? Bank Rating Ranking Display Function Menu, and B: Cash Before & After Function Menu, which is a comprehensive "Business Strategy" formulation tool, to help you formulate strategies on a regular basis.
In addition, C: Detailed "Business Plan" formulation simulation function menu allows for the formulation and updating of tactical business plans as needed. Furthermore, D: Monthly monthly financial statement budget/actual performance variance analysis function menu allows for the creation of monthly financial statements and their provision to users and certified public accountants at affiliated accounting firms.
In the server 1, the monthly financial statements are prepared by operating the function D: monthly financial statement budget-actual result variance analysis every month.
The data of the created monthly financial statement is stored together with the data of the monthly financial statements of other months in a storage area for each user in DB 30. At this time, the data of the monthly financial statement is given a flag indicating whether it has been created, saved, provided, etc., and its history is stored.

The data of a plurality of monthly financial statements in DB 30 is managed for each user, and a monthly progress report list screen 200 shown in FIG. 20 can be displayed in response to an instruction from the user.
The monthly report progress list screen 200 in Figure 20 allows you to see up to which months monthly financial statements have been submitted. There is also a function to display the last processing date, allowing you to check how long the monthly financial statement preparation work has not yet started.
On the monthly progress report list screen 200, when the relevant month section of the relevant user is clicked, the data of the relevant monthly financial statement is read out and displayed.

Furthermore, the monthly progress report list screen 200 can display the communication history with the user.
In this case, the communication history such as chat, contact and confirmation list, comments, etc. saved on the accounting firm comment screen 100 shown in FIG. 5 can be read out and viewed on this monthly report progress list screen 200.

On the monthly progress report list screen 200, by clicking the "Sort by No." button 201, the list can be sorted in "ascending (descending) order" of company code.
By clicking the "STF Rearrange" button 202, the list can be rearranged in "ascending (descending) order" of the staff member names.
Similarly, you can sort the list in ascending (descending) order by "Client Name" or "Last Processing Date." Also, by clicking on the "Client Name," basic information about the client will be retrieved and displayed.

Here, an overview of the four functions of the business strategy deployment support system of the embodiment will be described with reference to Figures 21 and 22. Figure 21 is a diagram showing a function screen of the business strategy deployment support system. Figure 22 is a screen for the bank rating ranking function.
The business strategy deployment support system has four functions: a bank rating ranking function, a cash before and after function, a business plan formulation simulation function, and a monthly financial statement budget-actual variance analysis function, and each function can be executed using the function screen 210 shown in Figure 21.

The function screen 210 has A: Current status check "Bank Rating"? Bank rating ranking menu 211, B: Big picture "Business Strategy" formulation tool Cash Before & After menu 212, C: Detailed "Business Plan" formulation simulation menu 213, D: Monthly monthly financial statement budget vs. actual results variance analysis menu 214, and START buttons 215 to 218 for executing the functions of each menu.

For example, on the function screen 210, what about A: Current Status Check "Bank Rating"? Clicking the START button 215 on the bank rating ranking menu 211 will display the bank rating ranking function screen 220 shown in Figure 22.

Screen 220 shown in Figure 22 reads from DB30 accounting data for the current, previous, and previous-previous periods that has been exported from accounting software and stored in DB30 as needed (annual, monthly, weekly, daily).

For "1) [How much outstanding debt is still due for repayment?]", the total amount of "long-term debt" at the end of the previous period is read from the accounting data, and the total amount is displayed in the "Total long-term debt" column, along with a sequentially animated graph.

Next, the system reads the total amount of "accounts receivable,""purchasepayable," and "inventory" data from the accounting data at the end of the previous period to calculate "required working capital," which is then displayed in a numerical column and animated as a graph.
Calculate the difference between the total long-term debt and the required working capital, and display the figure in the "Repayable debt - what is your company's performance?" column.
Similarly, for "2) [How many years will it take to complete repayment?]", the system reads the previous period's net income after tax and depreciation expense data from the accounting data, adds them together, and displays the figures in the "Repayment Funds" column while also displaying animated graphs in sequence.

Divide the number in the "Repayment Debt - Your Company's Performance" column by the number in the "Repayment Resources" column, and display the resulting number in the "Debt Repayment Years - Your Company's Performance" column.

In addition, when the register button 326 is clicked on screen 320 of Figure 32, which is displayed by running a simulation on screen 290 of the "Profit Simulation" function of Figure 29, the contents of the simulation are registered in DB 30, and the three numerical values in the "Plan" column under "According to Simulation" on screen 220 of Figure 22 (the numerical value in the row-oriented column for "Debt to be Repaid," the numerical value in the row-oriented column for "Debt Repayment Years," and the numerical value in the row-oriented column for "Repayment Funds") are updated according to the contents of the registered simulation.

For "3) [What is your company's bank rating ranking?]," ranking data for the user company's previous, previous, and current periods is obtained from CRD data (management data for small and medium-sized enterprises held by financial institutions), and the numbers for each item are displayed in sequential animation.

In this way, the bank rating ranking function uses an animated display to sequentially display numbers in accordance with the relationship between each item, making it easier to understand the flow of the calculation basis for the numbers and allowing users to more clearly grasp the meaning of the numbers.

(Cache BEFORE & AFTER function)
The cache BEFORE & AFTER function will be described with reference to FIGS.
The cash before and after function has the function of displaying an animation of the annual cash increase or decrease for the previous period based on the accounting data of the previous period and the period before that (cash before function), and the function of performing a simulation to achieve the target cash amount for the current period (cash after function).

First, the cache BEFORE function will be described with reference to FIGS.
Fig. 23 is a diagram showing an animation display screen "Animation in progress" by the "GO" button or the automatic expansion function of the "Fast Forward (>>)"button" of the cache BEFORE function. Fig. 24 is a diagram showing an animation display screen "Horizontal scrolling in progress" by the "NEXT (>)" button or the automatic expansion function of the "Fast Forward (>>)"button" of the cache BEFORE function. Fig. 25 is a diagram showing an animation display screen "Horizontal scrolling completed" of the cache BEFORE function.

The Cash Before function calculates the actual increase or decrease in cash over the course of a year based on accounting data from the previous and previous two periods, and displays the increase or decrease in income items, expenditure items, balance sheet items, etc. in sequential animation by item.
The cache BEFORE function uses the following data from among the company data stored in the DB 30:
For example, annual and monthly accounting data for the current, previous and previous periods, which are exported from the company's accounting software at any time and stored in DB30, as well as setting sheets that store the company's individual settings (industry classification, fiscal month, sales and general administrative expense items, variable and fixed cost classifications, personnel expense items, tax calculation settings, etc.) are used.

Below, a specific example of the screen will be described.
For example, when the START button 216 of the Cache BEFORE & AFTER menu 212 of B: Global "Business Strategy" formulation tool on the function screen 210 shown in FIG. 21 is clicked, a Cache BEFORE & AFTER function screen 230 shown in FIG. 23 is displayed.

The top of the screen 230 shown in Figure 23 includes a GO button 231, a "NEXT" (>) button 232, a "BACK" button 233, a "Fast forward" (>>) button 234, etc.

In addition, the bottom of screen 230 has fields for inputting numerical values for operating cash flow, investment cash flow, and free cash flow.

In the center of the screen 230, an area for displaying animated bar graphs at positions corresponding to the respective numerical value input fields (hereinafter referred to as the "animation display area") is provided.
For example, the GO button 231 on the screen 230 can be used to advance the animation display one item at a time. The display advances as follows: data is read from the accounting data in accordance with pre-programmed reading rules, and a numerical value is entered and displayed in the numerical value input field of the data, along with a bar graph of the height corresponding to the numerical value.

The "NEXT" (>) button 232 on screen 230 allows you to scroll the screen horizontally by one page width.

The "BACK" button 233 on screen 230 erases all numerical values, graphs, speech bubbles, etc., and returns the scroll to the original starting position.

The "fast forward" (>>) button 234 on screen 230 scrolls the screen horizontally using the automatic expansion function, along with an animation display. Horizontal scrolling using the automatic expansion function can involve constantly scrolling the screen horizontally by a small amount, scrolling the screen horizontally by the display width of each item as each item is displayed, or scrolling the screen horizontally by the width of one page when the page display is full.

On this screen 230, when the GO button 231 is pressed, one item of sales data for the previous year (or any other selected period) is first read from the accounting data, and a numerical value is displayed in the "Sales" field, along with a sales graph being displayed in the position of the animation display area corresponding to that numerical value.

Next, when the GO button 231 is pressed, data for one of the target account items for variable expenses set in the setting sheet is read out, the total amount of variable expenses is calculated, and a numerical value is displayed in the "Variable expenses" column, along with a graph and speech bubble being displayed in sequence.
Next, when the GO button 231 is pressed, the result of subtracting variable costs from sales is calculated, and the numerical value is displayed in the "Gross Profit" column, along with a graph and a speech bubble. The gross profit margin is then calculated, and the numerical value of the calculation result is displayed in the "Gross Profit Margin" column.

When the GO button 231 is pressed, the data for one of the target account items for fixed costs set in the settings sheet is read, the total amount of fixed costs is calculated, and the total amount of fixed costs is displayed in the "Fixed Costs" column, along with graphs and speech bubbles being displayed in sequence.

Next, when the GO button 231 is pressed, the result obtained by subtracting fixed costs from gross profit is calculated, and the numerical value is displayed in the "Profit before tax" column, and graphs are displayed sequentially.
Furthermore, when the GO button 231 is pressed, one of the corporate tax rate data set in the setting sheet is read out, the corporate tax amount is calculated, and the numerical value is displayed in the corporate tax column, along with a graph being displayed in sequence. The numerical value of the corporate tax rate is also displayed.

Next, when the GO button 231 is pressed, the result of subtracting corporate tax from pre-tax profit is calculated, and the resulting numerical value is displayed in the "After-tax profit" column, along with graphs, speech bubbles, etc. being displayed sequentially.
Furthermore, when the GO button 231 is pressed, one piece of depreciation data is read out and the numerical value is displayed in the depreciation column, and a graph is also displayed.

Next, when the GO button 231 is pressed, accounts receivable data is read from the accounting data for the previous and previous periods, the increase (decrease) in accounts receivable is calculated, and the resulting numerical value is displayed, along with graphs being displayed sequentially.

Furthermore, when the GO button 231 is pressed, the relevant data for the previous and previous previous years (or any other selected period) is read out item by item from the accounting data, and the numerical values are displayed in the corresponding item's column, along with graphs, speech bubbles, etc.
In addition, the increase or decrease amount is calculated, and the resulting numerical value is displayed in the increase or decrease amount column on screen 230, along with graphs, speech bubbles, etc. Also, the net amount of the items already listed is calculated, and the net amount is displayed in the net amount column, along with graphs, speech bubbles, etc. being displayed in sequence.

If your accounting software has the ability to create a "direct method cash flow statement" and allows data import, you can obtain the relevant data for each of the above items directly from the "direct method cash flow statement" data and display the numerical values as well as graphs, speech bubbles, etc. It is also possible to display each display item based on the cash basis.

During the process, clicking the "NEXT" (>) button 232 will scroll the screen horizontally by one page width, and clicking the GO button 231 will advance the display further.

Figure 24 shows the state in which the animation display has progressed further after the "horizontal scrolling" of the screen is performed using the automatic expansion function by pressing the "fast forward (>>)" button 234.

The auto-expand feature scrolls the screen horizontally. The screen may scroll horizontally a small amount at all times, or it may scroll horizontally by the display width of each item as each item is displayed, or it may scroll horizontally by one page width when the page is fully displayed.
When the "BACK" button 233 is clicked, all numerical values, graphs, speech bubbles, etc. are erased, and the scroll is returned to the original starting position.

The "NEXT" (>) button 232 scrolls the screen horizontally by one page width, and the GO button 231 advances the display further until it reaches the final state, which looks like screen 230 in Figure 25.

In other words, screen 230 in Figure 25 displays the increase or decrease in cash for the previous year and the corresponding selected comment.

In addition, by clicking the "fast forward (>>)" button 234, this screen 230 displays an animation and scrolls horizontally using the automatic expansion function, showing the final state of the animation display. Furthermore, this screen 230 displays the increase/decrease in cash over the past year, along with comments selected according to the size of those amounts.

On screen 230 in Figure 25, the cash increase/decrease figures show the actual increase/decrease amounts for the previous year, and irregular increase/decrease items such as increases (decreases) in accounts receivable are included.

The actual cash increase/decrease figures, which indicate the company's true profitability after excluding irregular items, are shown separately.
Irregular items that should be excluded can be identified by item settings or by AI judgment based on sufficient past data.

In this way, the cash before function, which displays screen 230 in Figures 23 to 25, animates the numerical values, graphs, speech bubbles, etc. of each item one by one, and the automatic expansion function scrolls the screen, allowing the viewer to clearly understand the process of deducting expenses from revenue, and then adding and subtracting cash increase/decrease items based on balance sheet items unrelated to revenue and expenses to calculate the amount of cash the company earned in one year.

With the help of speech bubbles that are displayed at appropriate times, the basis of the calculations can be understood in a natural way according to the story.
You will be able to understand the process of calculating a company's cash increase or decrease over the course of a year, which indicates its revenue structure, as the calculation progresses.

This animation display function organizes the display order and intentionally displays the story, allowing you to understand the flow of numerical calculations that is difficult to obtain with fixed display graphs.
The Business Strategy Deployment Support System is a system that applies the idea that "thinking strategically means working backwards from an ideal vision" to business practices and accounting procedures.
The ideal vision can be interpreted in various ways from various angles, but when it comes to the core figures that support management, the most important is the ideal amount of "cash, or current deposits," which includes financial income and expenditures other than profit and loss.

Next, the cache AFTER function will be described with reference to FIGS.
FIG. 26 shows the first screen "Target Value Input" of the cache after function.
FIG. 27 shows the second screen of the cache after function, "Press 'PRE (<)' button for 'horizontal reverse scrolling'."
FIG. 28 shows the second screen "End horizontal reverse scroll" of the cache after function.

The cash after function calculates the sales amount required to achieve the target by starting from the target minimum cash amount and reversing the flow of the cash before function, based on the results of the animation display executed by the cash before function.
The Cash After function clarifies the path to achieving your goals (required sales and amounts for each item) by working backwards from the ideal (minimum amount of cash required).

When the "Go to Cache After" button 235 on the screen 230 in Figure 25 is clicked, the cache after function screen 260 shown in Figure 26 is displayed on the user terminal 2.

This screen 260 has almost the same buttons as the screen 230.
Furthermore, in the screen 260, a screen similar to the last screen 230 (FIG. 25) of the cache BEFORE function is displayed at the top in a backward functional relationship.

On this screen 260, the user first inputs a value in the field "What is the minimum amount of 'cash'required?" The input value is the company's target annual cash increase amount.
For example, a number such as "0" may be entered to eliminate the minimum cash out.
Screen 260 has a field 266 for setting goals. In field 266, an achievement simulation button 267 is provided below the explanatory text "1) What should I do to pay off all my loans within five years?". Also, an achievement simulation button 268 is provided below the explanatory text "2) What should I do to make it possible to hire one person per term?"

When the achievement simulation button 267 is clicked, an amount (numerical value) of 1/5 of the loan amount is entered in the "What is the minimum amount of cash required?" field.
Furthermore, when the achievement simulation button 268 is clicked, the amount (numerical value) obtained by adding the personnel cost of one person (for example, 5 million yen) to the fixed cost of the cash BEFORE function is entered in the "fixed cost amount" field.

When the GO button 262 is clicked, the cash after function displays the numerical value (cash before numerical value) in the "Increase/decrease due to loan repayment" column, as well as a graph and a speech bubble, and then displays the numerical value (cash before numerical value) and graph in the "Accounted depreciation" column.

The Cash After function subtracts the figure in the "Increase/decrease due to loan repayments" column from the figure in the "What is the minimum amount of cash required?" column, then subtracts the figure in the "Accounted depreciation" column to calculate the amount of net income after tax, and displays the resulting figure in the "This amount of net income after tax is required" column.

A speech bubble with hints for the selected improvement measures will be displayed depending on the size of the number in the "Increase/Decrease Due to Loan Repayment" column.

From screen 260 in Figure 26, clicking the "PRE (<)" button 261 will scroll the screen back horizontally by one page width. Clicking the GO button 262 will advance the display further, resulting in screen 260 shown in Figure 27.

The state of screen 260 in Figure 27 shows the state in which the animation display has progressed further from the state of screen 260 in Figure 26 by clicking the "fast forward (<<)" button 263, which has performed "horizontal reverse scrolling" using the automatic expansion function along with the animation display.

The "horizontal reverse scrolling" provided by the auto-expand feature can be a constant "horizontal reverse scrolling" of a small amount, a "horizontal reverse scrolling" of the display width of each item as each item is displayed, or a "horizontal reverse scrolling" of one page width when the page display is full.

Clicking the "NEXT (>)" button 264 scrolls the screen horizontally by one page width.
Clicking the "BACK" button 265 erases all the numerical values, graphs, speech bubbles, etc. on the screen, and returns the scroll to the original starting position.

When the animation display progresses further from the state of screen 260 in FIG. 27, the state of screen 260 in FIG. 28 appears.
That is, the state of the screen 260 in FIG. 28 shows the final state in which the screen is scrolled back horizontally by pressing the "PRE (<)" button 261 and the display is further advanced by pressing the GO button 262.

At the position of screen 260 in FIG. 28, numerical values and graphs are displayed in the "required sales amount" column according to the simulation, and numerical values and comments are displayed in the gap (shortage of sales) amount column.
Furthermore, by clicking the "fast forward (<<)" button 263, "horizontal reverse scrolling" is performed using the automatic expansion function along with the animation display, and the final state of the progressed display will be the state of screen 260 in FIG.

The numbers, graphs, speech bubbles, etc. for each item are animated one by one, and the auto-expand function scrolls the screen, making it easier to understand the strategic planning process of working backwards from the ideal (minimum cash required) to clarify the path to achieving the goal (required sales revenue and the amount of each item).

Simulations often produce required sales figures that are impossible to achieve.
In this case, by clicking the "NEXT (>)" button 264, the screen is "horizontally scrolled" back to the display screen of each item, and the numerical values of each item are corrected and overwritten.

When the data is overwritten, the values in the "Necessary Sales Amount" column, the graph, the gap (shortage of sales) amount, comments, etc. are updated based on the overwritten values.
When adjusting the numerical values for each item, we will adjust items that could be areas for improvement while considering specific improvement actions that can be derived from the practical aspects of company management.

For example, the figure in the "Increase/decrease due to loan repayment" column could be overwritten with a figure that reduces the annual repayment amount as a result of negotiations with the financial institution to revise (reschedule) the repayment plan.

This allows you to lower the "required sales" level of the simulation and identify a more feasible path to achieving your goals (required sales and amounts for each item).
Similarly, for the figures for "fixed costs" and "variable ratio," it is possible to overwrite the figures for reductions achieved by promoting efficiency through internal improvement actions. It is also possible to confirm other paths to achieving goals (required sales and amounts for each item).

For each of the figures for "fixed costs" and "variable ratio," a detailed breakdown can be simulated using the business plan development simulation function.
In addition, for the "required sales" figure, a detailed breakdown can be simulated using the business plan development simulation function.

Screen 260 in FIG. 28 has a save button 271 and a read button 272 for simulation pattern data. By operating these buttons, data for up to 10 executed simulations can be saved in DB 30, and the simulation data for each pattern can be read from DB 30 to execute and display the simulation.
The screen 260 also has a registration button 273. Clicking this registration button 273 finalizes the simulation and saves it as planned values in the DB 30. This causes budget values and graphs to be displayed in the monthly financial statement budget-actual result variance analysis function.

(Tactical planning function using business plan simulation)
Next, the tactics formulation function using a business plan simulation will be described with reference to Figures 29 to 32. Figure 29 is a diagram showing the second screen (detailed function selection screen) of the business plan formulation simulation function. Figure 30 is a diagram showing the simulation screen (current performance screen) of the sales simulation function. Figure 31 is a diagram showing the simulation screen (simulation screen for achieving target sales) of the sales simulation function. Figure 32 is a diagram showing the simulation screen (simulation screen for achieving target profit) of the profit simulation function.

The tactical formulation function through business plan simulation runs a business plan simulation based on the strategy simulated by the cash after function described above. This allows you to formulate specific details of the business plan.

In the tactical planning function using business plan simulation, a simulation function list screen 290 shown in FIG. 29 is displayed.
Screen 290 has a column for "Sales Breakdown Simulation" for running a sales simulation, a column for "Variable Cost Simulation" for running a variable cost simulation, a column for "Fixed Cost Simulation" for running a fixed cost simulation, a column for "Profit Simulation" for running a profit simulation, and a column for "Improvement of Financial Indicators."

The "Sales Breakdown Simulation" field includes a numerical display box 291 for the required sales amount and a START button 292 as a trigger button for executing a simulation of the sales breakdown. The numerical display box 291 displays the required sales amount registered by the cash after function.
When the START button 292 is clicked, a "sales breakdown simulation" screen 300 shown in FIG. 30 is displayed.

The "Variable Cost Simulation" field includes a numerical display box 293 for the budgeted variable cost rate and a START button 294 as a trigger button for executing a simulation of the budgeted variable cost rate. The numerical display box 293 displays the value of the variable cost rate registered by the cash after function.
When the START button 294 is clicked, a variable cost simulation screen (not shown) is displayed and a simulation of the variable cost rate is executed.

The "Fixed Cost Simulation" field includes a numerical display box 295 for the budgeted fixed cost amount and a START button 296 as a trigger button for executing a simulation of the budgeted fixed cost amount. The numerical display box 295 displays the numerical value of the budgeted fixed cost amount registered by the cache after function.
When the START button 296 is clicked, a screen for budgeted fixed cost simulation (not shown) is displayed, and a simulation of the budgeted fixed cost amount is executed.

The "profit simulation" field includes a numerical display box 297 for the required profit amount, and a START button 298 as a trigger button for repeating the simulation to clarify the path to the required profit amount. The numerical display box 297 displays the required sales amount registered in the cash after function minus the variable costs and fixed costs.
When the START button 298 is clicked, a "profit simulation" screen 320 shown in FIG. 32 is displayed.

The "Improvement of Financial Indicators" column includes a START button 299, which serves as a trigger button for displaying the improvement effects of the financial indicators that financial institutions prioritize based on the simulation. When the START button 299 is clicked, the "Bank Rating: What is your company's rating ranking?" screen 220 shown in Figure 22 is displayed. The simulated figures for the debt to be redeemed, the number of years for debt redemption, and the repayment resources are displayed.

Each of the above simulation screens will be explained below.
When the START button 292 on the simulation function list screen 290 shown in FIG. 29 is clicked, a "sales breakdown simulation" screen 300 shown in FIG. 30 is displayed.

The "Sales Breakdown Simulation" screen 300 shown in Figure 30 divides the current fiscal year (June to May) into monthly segments, and generates business plan data that is divided into the period that has already passed (June to September) and the period that has not yet passed (October to May), and displays this data along with the sales data for the previous fiscal year.

The sales data for the current period (June to September) is displayed as actual sales figures for the current period (monthly figures from June to September and graphs 301 and 302).
Graph 301 shows monthly sales for the current fiscal year, and graph 302 shows cumulative sales for the current fiscal year.
The data for the unexpired period of the current fiscal year (October to May) is the target for the planning period, and through simulation, monthly figures and graphs are animated. Monthly figures are displayed as total sales figures as well as figures for each subsidiary account (store sales, external sales, mail order sales, etc.).

When the reset button 303 on screen 300 is clicked, any values for the unexpired period are erased, and the animation function displays the "actual values" up to the elapsed months in an animated display, one line per month.

The "Total Sales" column under "Sales Breakdown" on screen 300 sequentially displays the monthly "Sales" data values for each of the current fiscal year's elapsed months, read from the accounting data in DB30.

In the "Sub-accounts" section of screen 300, each sales sub-account column displays the monthly data values for each month that has passed in the current fiscal year, which are included in the sales sub-account data read from the accounting data in DB30.

The "Department" sales figures for each department column on screen 300 sequentially displays the monthly data figures for each month that has passed in the current fiscal year, contained in the sales data by department read from the accounting data in DB30.

If the necessary breakdown data is not stored in the accounting data in DB30, it can be substituted with data created separately within the company, cash register data, mail order data obtained from outside the company, etc.

By clicking the save button 318 and read button 319 on the "Simulation Pattern" screen 300, you can save up to 10 patterns of simulations you have performed, read them out, and execute and display the simulations.

The state shown in FIG. 31 will be obtained when the sales breakdown simulation for all months has been executed and the animation display has been completed.
On screen 300 shown in Figure 31, when the previous year same month all button 305 next to the message "From now on, simulation will be performed using the figures for the same month of the previous year" is clicked, the figures for the same month of the previous year are read from the accounting data for the previous period in DB30, and these figures are displayed in order, one line per month, in each item for the unexpired months using the animation function.

When the "Last Year Adjustment All at Once" button 306 next to the message "Simulation will be performed to ensure the annual amount is the same as last year's" is clicked, the animation function will display the allocated figures in the unexpired months column, one line per month, so that the total amount for the year is the same as last year's.

In other words, this calculation method is based on the typical manager's intuition that when performance in the elapsed months is not so good, they will try their best in the remaining unexpired months to achieve annual results that are at least the same as last year.

When the "Simulate based on annual sales increase rate" button 307 is clicked, the animation function will display one line per month in the unexpired month column, with the increase in the figures for the same month of the previous year for each item calculated by the increase rate entered as the sales increase rate.

In the "Simulate individually" column, select the items you want to target for "Subsidiary Accounts" and "Department" and then click the "Same Month, Same Amount" button 308. The figures for the same month of the previous year for each item will be displayed in the "Unexpired Month" column for only the row of the item you clicked.

When the Adjust to Last Year button 309 is clicked, the allocated figures will be displayed in the unexpired month column for only the row of the clicked item, so that the total amount for the year is the same as last year's.

When the Sales Increase button 310 is clicked, the value for the same month of the previous year for each item will be displayed in the Unspent Months column for only the row of the item that was clicked, with the increase rate entered as the sales increase rate.

When the clear button 311 is clicked, the values in the unexpired months column are cleared for only the row of the clicked item. When the re-total button 312 is clicked, the simulation results are re-aggregated and the annual sales figures are displayed in the simulation figures column.

As the simulation runs, graphs of current and previous period sales are animated, showing monthly and cumulative sales figures.
Among these simulation columns, a check mark in a square (□) column indicates that the simulation has been executed.

When the clear all button 304 is clicked, all of the displayed subject names and numerical values are erased.
The previous year's sales figures included in the accounting data for the previous period read from DB 30 are displayed in the previous year's figures column.

The simulation figures column displays the simulated sales figures for the current period. By displaying the figures for the previous and current periods in this way, you can compare the results of the simulation for this period with those from last year.

The required sales amount according to [Cash After] is displayed in the required sales amount column, which is registered in advance using the Cash After function.
By displaying this required sales amount, the user of the user terminal 2 (such as a company employee) can check whether the results of the current period's simulation meet the required sales amount determined by the cash after function.

Next, the profit simulation will be described with reference to FIG.
When the START button 298 on the simulation function list screen 290 shown in FIG. 29 is clicked, a "profit amount simulation" screen 320 shown in FIG. 32 is displayed.

When the screen 290 is switched to the screen 320, a simulation calculation of the profit amount is executed at the same time, and an animation display is started on the screen 320.
The "single month" total sales, variable cost rate, total variable cost, total fixed cost, and operating profit columns on screen 320 are animated, one line per month in sequence. At the same time, the "single month" graph is animated.
Following the display of the single-month graph, the "cumulative" columns for total sales, variable cost rate, total variable costs, total fixed costs, and operating profit are animated, one line per month at a time. At the same time, the "cumulative" graph is animated.

The total sales figures are read from the DB 30 and displayed based on the simulated figures obtained during the sales breakdown simulation.
The variable cost rate and total variable cost values are read and displayed based on the simulated values obtained during the variable cost simulation.
The total fixed cost value is read from the DB 30 and displayed as a simulated value during the fixed cost simulation.
The operating profit figure is calculated by subtracting the total variable costs and total fixed costs from the total sales.

On this screen 320, clicking the sales simulation button 321 in the "Check 'Sales' Simulation" field will display the sales breakdown simulation screen 300, allowing you to modify the sales simulation details and update the profit simulation from the displayed screen 300.

Clicking the variable cost simulation button 322 in the "Check 'Variable Cost' Simulation" field will take you to the variable cost simulation screen (not shown), where you can modify the contents of the variable cost simulation and update the profit simulation.

Clicking the fixed cost simulation button 323 in the "Check fixed cost" simulation field will take you to the fixed cost simulation screen (not shown), where you can modify the contents of the fixed cost simulation and update the profit simulation.

The previous year's figures field on screen 320 displays the previous period's operating profit figures contained in the previous period's accounting data read from DB 30.
The simulated operating profit figures for the current fiscal year are displayed in the simulation figures column on the screen 320. This allows the user of the user terminal 2 (such as a company employee) to compare the results of the simulation for the current fiscal year with those of the previous year.

The "Required Pre-Tax Profit (Operating Profit)" value registered with the Cash After function is displayed in the "Required Profit from Cash After" field on screen 320. The "Difference from Cash After" field displays the difference between the simulation value and the required profit from Cash After.
This allows you to check whether the results of the simulation for this period meet the required profit amount determined by the cash after function.

By clicking the simulation pattern save button 324 and read button 325 on screen 320, you can save up to 10 simulation patterns, read them, and run and display the simulations.

Furthermore, the simulation can be finalized and registered as a business plan by clicking the registration button 326 on the screen 320. It is also possible to perform an automatic simulation periodically, or when there is some opportunity, such as when profits drop significantly.
According to the registered simulation, the values of "Debt to be repaid", "Debt repayment years", and "Repayment funds" in "Simulation [Plan]" on screen 220 of FIG. 22 are updated.

In addition, the "Budget" figures and graphs on each page of the monthly financial statement budget-actual variance analysis function will be updated.

Next, we will explain the cash balance trend table, which shows the 365-day trend in cash deposit balances, with reference to Figures 33 and 34. Figure 33 shows the cash balance trend table screen where animation has started with the START button. Figure 34 shows the "End animation" screen of the animated cash balance trend table.

For example, when an icon for the cash balance trend table is clicked on the common function selection screen 350 in Figure 35, the cash balance trend table screen 330 shown in Figure 33 is displayed.

Screen 330 in Figure 33 is a screen displayed by the daily data aggregation unit 65 and display control unit 69, and displays an animated graph of the daily cash deposit balance for 365 days.

The daily data aggregation unit 65 aggregates on a daily basis a set of numerical values such as cash deposit balances of one or more financial institutions received daily from the user terminal 2 during the course of the company's operations, or a set of numerical values such as cash deposit balances calculated from journal entries related to cash and deposits in the previous and current accounting data, and outputs these to the display control unit 69. The display control unit 69 then displays the aggregated cash deposit balances for 365 days in chronological order as an animation.

During the course of business operations, data such as cash deposit balances at one or more financial institutions, or data such as cash deposit balances read from accounting data, is transmitted from user terminal 2. Server 1 stores the data such as cash deposit balances received from user terminal 2 in DB 30.

The daily data aggregation unit 65 aggregates daily balances such as cash deposit balances from data such as cash deposit balances of financial institutions stored in DB30 or from accounting data of DB30, and outputs the aggregated daily balances to the display control unit 69, which then animates and displays the numerical values and bar graphs of the cash deposit balances aggregated daily in the order of days (from June, the beginning of the period, to September, the elapsed month, in the order of June 1st, 2nd, 3rd, etc., September 29th, 30th, etc.).
By setting the display period to one year, the cash deposit balance figures and bar graphs for up to 365 days can be animated.

Specifically, when the START button 331 on the screen 330 in FIG. 33 is clicked, the daily data aggregation unit 65 aggregates the cash deposit data read from the DB 30 and outputs it to the display control unit 69, thereby starting the animated display of numerical values and bar graphs.
At this time, first, a daily transition graph 332 of the cash deposit balance for the previous period, which is the object of comparison and reference, is animated and displayed in chronological order from the beginning to the end of the period.
Next, a daily trend graph 333 of the cash deposit balance for the current period is animated in chronological order from the beginning of the period to the elapsed months. The screen 330 in Fig. 33 shows a state in which a daily trend graph 332 of the cash deposit balance for the previous period is animated from the beginning to the end of the period, and then a daily trend graph 333 of the cash deposit balance for the current period is animated from the beginning of the period.

The animation display progresses further from the state of screen 330 in Figure 33 to the state shown in screen 330 in Figure 34, where the animation display of numerical values and graphs has progressed to the end of September (the last day of the month in which data has elapsed).

In other words, a graph showing the daily changes in the current period's cash deposit balance is animated over time, progressing through the months that have passed.

The numerical values are displayed in animation in the respective columns provided at the bottom of the screen 330 in FIG.
Specifically, the bottom of screen 330 has a column 334 for maximum cash increase, a column 335 for maximum cash decrease, a column 336 for surplus cash, and a column 337 for monthly cash safety margin, and each column is animated so that the numerical values related to the graph display period are updated sequentially as the graph progresses.

At that time, the daily data aggregation unit 65 calculates the maximum daily increase in cash deposits during the display period and displays that value in the maximum cash increase column 334, and calculates the maximum daily decrease in cash deposits during the display period and displays that value in the maximum cash decrease column 335.

In addition, the daily data aggregation unit 66 calculates the minimum cash deposit balance during the display period and displays this value in the surplus cash amount column 336, which is marked with the text "Always have a balance during the period."

Furthermore, the daily data aggregation unit 66 calculates the monthly cash safety margin by dividing the surplus cash amount by the maximum cash decrease amount, and displays this value in the monthly cash safety margin column 337, which contains the text "Safety level that will allow you to be okay no matter when the maximum payment comes."

If the monthly cash safety margin is below 100%, it warns that there is a risk of a cash shortfall if payments are made first due to the timing of income and expenses. The monthly cash safety margin is an indicator that all companies must pay attention to.

Also, by clicking on the relevant part of the graph or the date, a window (or a separate sheet, etc.) with details of the increase or decrease for that day will open. The increase or decrease details will be sorted by the largest cash increase or decrease for that day and displayed in monetary order.

In addition to the detailed increase/decrease amounts, the offsetting account and journal entry summary are also displayed. By categorizing and displaying cash flow as operating, investing, or financial, the reasons for the increase/decrease can be more clearly understood. If a large enough amount of data on a company's cash increases/decreases is accumulated, it is possible to use AI to analyze the reasons for the increase/decrease and automatically select display items such as details and explanations.

Furthermore, by understanding trends in increases and decreases using AI, it is possible to predict trends in cash balances and perform future simulations. This makes it possible to analyze the difference between budget and actual results and the difference between profit and loss in relation to cash trends.
By displaying a graph showing the daily balance trends of the loan at the same time, it becomes possible to confirm the funds available for repayment of the loan and determine the difficulty of carrying out the repayment plan.

As with the cash balance trend sheet, by creating a daily balance trend sheet for other balance sheet items, analyzing the reasons for increases or decreases, selecting display items such as details and explanations, and performing future simulations, it is possible to accurately grasp the daily trend of balances.

Furthermore, by creating a daily trend chart of expenses incurred for income statement items, analyzing the reasons for increases or decreases, selecting display items such as details and explanations, and conducting future simulations, it becomes possible to clearly grasp the daily trend of expenses incurred, and to rediscover a lot of information that is useful for management.

For example, while daily trend tables for sales, which is one of the profit and loss items, are widely used, analysis of daily trends in personnel expenses, utility costs, freight and shipping, vehicle costs, etc. is rarely conducted. Creating daily trend tables is effective in re-identifying daily trends (the impact of day of the week, weather, festivals, etc.). Instead of decisions based on the experience and intuition of managers and administrators, which has been the case until now, strategic decisions can be made based on objective (big) data.

In this way, the cash balance trend table display function first displays a graph showing the daily trends in the cash deposit balance for the previous period, allowing you to check the graph showing the daily trends in the cash deposit balance for the current period while comparing it with the previous period, making it easier to determine the current period's cash flow situation.
In addition, by displaying the graph in animation one day at a time in chronological order, the user can visually follow the progress of the graph and get a clear impression of the increase/decrease in the cash deposit balance over the year.

Cash balances are one of the most important points to pay attention to when running a company. Even if profits are positive, if cash is negative, it could lead to a profitable bankruptcy, with the accounts in hand but not enough money. Graphs and charts that only show the balance at the end of the month are not useful information for managing cash flow. Cash increases and decreases every day, and even if there happens to be a balance at the end of each month, they cannot be used as management information to take precautions against the possibility of a cash shortfall during the month.

The cash balance trend chart, which shows the 365-day trend in cash deposit balances, makes it possible to visualize and manage the cash balance trend for 365 days a year, including during the month.

Next, the key indicator display function according to the business will be explained with reference to Figures 35 to 41. Figure 35 is a diagram showing a common function selection screen (main menu screen) for the monthly financial statement budget-actual variance analysis function. Figure 36 is a diagram showing a key indicator selection screen (sub-menu screen) for the monthly financial statement budget-actual variance analysis function. Figure 37 is a diagram showing the animation screen "before animation starts" for the key indicator (selected operating profit margin on sales). Figure 38 is a diagram showing the animation screen "after animation ends" for the key indicator (selected operating profit margin on sales). Figure 39 is a diagram showing the animation start of the key indicator (selected product-by-sales office color distribution analysis table). Figure 40 is a diagram showing the animation end of the key indicator (selected product-by-sales office color distribution analysis table). Figure 41 is a diagram showing the screen for the key indicator (selected personnel sales graph).

The management indicators and graphs that should be paid attention to will vary depending on the characteristics of the industry to which the company belongs, as well as the size and situation of the company.
Therefore, this key indicator display function presents key indicators that are effective for the user in the form of numbers and graphs, depending on the company's industry, strategy, and situation, which can be used as guidelines when recognizing differences through budget-actual variance analysis within the PDCA cycle and launching improvement activities.

A setting sheet for each company is stored in advance in the DB 30 of the server 1. The business category of the company is recorded in the setting sheet.
The key indicator presentation unit 42 reads out the setting sheets for each individual company stored in DB 30, and displays key indicators corresponding to the characteristics of the relevant industry, which have been prepared in advance, in the form of numerical values and graphs on the user terminal 2 of the company user, based on the industry classification recorded in the setting sheet.

The key indicator display operation will be specifically described below with reference to the drawings.
When, for example, an icon of a key index on the common function selection screen 350 in FIG. 35 is clicked, a submenu screen 360 shown in FIG. 36 is displayed.
A submenu screen 360 in FIG. 36 is provided with icons 361 to 363 such as a sales operating profit margin graph, color distribution analysis, and man-hour sales.
Although not shown, in the case of a manufacturing company, the magnitude of losses and the number of defective products generated is directly linked to profits, so icons are also provided for selecting key indicators such as loss and defect rate graphs that analyze the occurrence of losses and defective products. In other words, the function of this key indicator presentation unit 42 is to prepare in advance indicators that should be given particular importance and attention depending on the characteristics of the industry to which the company belongs, and also depending on the size and situation of the company, determine the display flow (story), select and display appropriate icons, and display the numerical values and graphs of the key indicators in animation along the display flow (story).

For example, if a company is in the clothing retail industry, a detailed analysis of profit margins and sales breakdowns would be very effective in formulating improvement activities.
Therefore, a user of a clothing retail company can view the necessary key indicators by selecting, for example, icon 361 of the sales operating profit margin graph, which analyzes the trends in profit margins selected and displayed for the clothing retail industry, or icon 362 of the color distribution analysis graph, which performs analysis by product and by sales office, on submenu screen 360 shown in Figure 36.

Specifically, when the operating profit margin on sales graph icon 361 on the submenu screen 360 in Figure 36 is clicked, the key indicator presentation unit 42 displays the operating profit margin on sales graph.

The key indicator presentation unit 42 is triggered by clicking on icon 361 on screen 360 in Figure 36, and reads necessary data (e.g., store register data, daily sales report data, etc.) from the accounting data for the previous and current periods for the individual company in DB 30, calculates the budgeted operating profit margin on sales for the current period, the actual operating profit margins for the previous period, and the actual operating profit margins for the current period, and displays the graph presentation screen 370 shown in Figure 37.

A graph presentation screen 370 in FIG. 37 is provided with a pull-down list 371 for selecting a key index to be presented, and a start button 373 .
The pull-down list 371 is provided with selection items for presenting not only the operating profit margin on sales but also more detailed operating profit margin on sales by person in charge, operating profit margin on sales by business division, etc. The contents of the pull-down list are prepared in advance so that necessary indicators can be confirmed according to the characteristics of the industry to which the company belongs, as well as the size and situation of the company.
A screen 370 in FIG. 37 shows a state in which, for example, an option item for operating profit margin on sales has been selected from the pull-down list.

When the start button 373 on the screen 370 of Fig. 37 is clicked, the actual results and variances for this month, the variances from last year, and the cumulative actual results and variances from last year, all of which have been compiled by the key indicator presentation unit 42, are displayed in sequence as an animation, as shown on the screen 370 of Fig. 38. Favorable variances are displayed against a blue background, and unfavorable variances against a red background. The cumulative totals are displayed in line with the intention of checking the current situation for a single month and also wanting to know the overall trend for the current period.
Regarding the budget, after the profit amount simulation is performed on screen 320 in Figure 32, it is saved in DB 30 by clicking on registration button 326, so the key indicator presentation unit 42 reads out the necessary data from the planned figures saved in DB 30 and calculates the budget.

Next, the budget graph 375 and the previous period's graph 376 are animated in sequence. Finally, the current period's graph 377 is animated up to this month.

By animating the current period graph 377 month by month in chronological order on top of the previously displayed budget and previous period graphs 375 and 376, the progress of graph 377 from month to month can be displayed in an appealing way, making it easier to recognize trends by comparing and referencing results from past months.

Furthermore, the degree of overlap between the previously displayed budget graph 375 and the previous period's actual results graph 376 can be tracked month by month, allowing you to gradually understand the deviation between the plan and actual results, and the tendency for differences to occur between the previous period's actual results and the current period's actual results, as time passes.

You can visually track trends month by month, such as the current period's actual results graph 377, which had been trending above the previous period's actual results graph 376, but suddenly starting to fall below the previous period's actual results graph 376 from a certain month, and obtain information on trends over time.

The animated graph display is organized and displayed sequentially, allowing you to get a better sense of the trends than you would get from a static graph.
The screen of FIG. 38 shows the state in which a graph 377 of the current term's results up to the elapsed months has been displayed in sequence as an animation.
The previous period/budget graphs 375 and 376 can also be displayed as animations in parallel with the current period actual results graph 377 .

To clearly recognize the difference between the budget and the actual results, the Check (evaluation) function in the PDCA cycle is used. By clicking the "Go to business plan simulation" button 378, the screen for the business plan simulation function is displayed, where the simulation can be reviewed and the updated simulation graph can be confirmed.
Since the simulation can be reviewed at any time, it becomes possible to derive speedy and effective actions (improvement actions).
Furthermore, if data on a sufficient number of companies has been accumulated, it will be possible to display numerical values and graphs in comparison with data from other companies in the same industry.

Next, some examples of presenting other key indicators will be described.
First, examples of presenting key indices for color distribution analysis will be described with reference to FIGS.
When the icon 362 for color distribution analysis selected and displayed for the clothing retail industry on the submenu screen 360 in Figure 36 is clicked, the key indicator presentation unit 42 displays an animation of a color distribution analysis table 390 by product and by sales office shown in Figure 39 along the display flow (story).
39 is provided with a START (by store) button 391 and a START (by category) button 392. In the color distribution analysis table 390 by product and by business office, the vertical axis represents the product type and the horizontal axis represents the business office.

When the START (store order) button 391 is clicked, the key indicator calculation unit 51 reads out the cash register data, daily sales report data, etc. from the DB 30, calculates the sales amount for each product, and outputs this to the display control unit 69, whereby the target achievement rate values are animated and displayed in a steady rhythm, one column at a time vertically, starting from the Nagoya sales office column in the color distribution analysis table 390 by product and sales office.
Regarding cash register data and daily sales report data, not only the total daily sales amount required for accounting journal entries but also detailed data by product, sales office, person in charge, etc. for each day are read out.

Furthermore, when the START (by category) button 392 on the color distribution analysis table 390 by product and by sales office in Figure 39 is clicked, the key indicator calculation unit 51 reads data such as register data and daily sales report data, calculates the sales amount for each product, and outputs this to the display control unit 69, thereby displaying the target achievement rate figures in the men's slacks department, etc., in a row-by-row animation in a steady stream.

In this case, if the goal achievement rate is 100% or higher, the sales figures will be considered "top" and the background color of each column (cell) will be displayed in blue. If the goal achievement rate is between 90% and 100%, the sales figures will be considered "medium" and the background color of each column (cell) will be displayed in yellow. If the goal achievement rate is less than 90%, the sales figures will be considered "bottom" and the background color of each column (cell) will be displayed in red.

The color distribution analysis table 390 by product and sales office in Figure 39 shows an animated display of the values for "men's slacks" and "men's sweaters" from the "Nagoya" sales office to the "Matsuyama" sales office, followed by an animated display of the values for "men's T-shirts" from the "Nagoya" sales office to the "Tokyo" sales office.

That is, the color distribution analysis table 390 by product and by sales office in Figure 39 shows a state in which, when the START (by category) button 392 is clicked, an animation display is started in which numbers are displayed in the row direction in the columns (cells) of each item, and the display has progressed halfway.
The color distribution analysis table 390 by product and by business office in FIG. 40 shows the state in which the animation display has progressed and the entire display has been completed.

In the case of this product-by-sales-office color distribution analysis table 390, the START (store order) button 391 displays the numbers vertically, one column at a time, in a fast-paced animation, while the START (category order) button 392 displays the numbers horizontally, one row at a time, in a fast-paced animation.

Next, an oval or arrow will be displayed on the branch office or category that you should pay attention to.
When the START (store order) button 391 is used to display the sales offices in a vertical row, a circle is displayed if the value for the corresponding sales office and category is compared with the total value for the corresponding sales offices and the value is 50% or more higher.
In other words, it emphasizes that the category in question is relatively good even within the relevant sales office. Conversely, if the value is 50% or more lower, an "arrow" is displayed. In other words, it emphasizes that the category in question is relatively poor even within the relevant "sales office."

When the START (category order) button 392 is used to display the numbers in category order, one line at a time, an oval mark is displayed if the number for the relevant branch office and category is 50% or more higher than the total number for the relevant category.
In other words, it emphasizes that the "office" in question is relatively good even within the "category." Conversely, if the value is 50% or more lower, an "arrow" is displayed. In other words, it emphasizes that the "office" in question is relatively poor even within the "category."

The color distribution analysis table 390 by product and by business office in FIG. 40 shows the case where the data is displayed line by line in category order by operating the START (category order) button 392.
In the color distribution analysis table 390 by product and by sales office, for example, the total value for the "men's coats" category is 101.9%, but the value for the "Yokohama" sales office in the "men's coats" category is 173.2%, which is more than 50% higher, and is therefore highlighted with an oval.

Similarly, the figure for the "Fukuoka" office in the "men's coats" category is 154.9%, which is more than 50% higher, and is therefore highlighted with an oval.
Regarding "men's coats," the company emphasizes that its "Yokohama" and "Fukuoka" sales offices are performing relatively well.

Conversely, while the total figure for the "Women's Slacks" category is "86.2%," the figure for the "Matsuyama" sales office in the "Women's Slacks" category is 42.7%, more than 50% lower, and is therefore highlighted with an arrow. This emphasizes that the "Matsuyama" sales office is struggling with relatively poor performance when it comes to "Women's Slacks."

In this way, by displaying the animated color distribution analysis table 390 by product and sales office as a key indicator for the business of a clothing retail store or similar, and displaying the numerical values sequentially in store or category order, comparisons between your own store and other stores become even clearer. It also becomes easier to understand how the categories you are responsible for compare with the categories that others are responsible for.

Next, an example of presenting the key indicator of man-hour sales will be described with reference to FIG.
For example, the efficiency of employee rotation is thought to have a significant impact on the profits and losses at each sales office of a clothing retail company. To analyze labor efficiency, a person in charge of this type of company would click on the icon 363 of the man-hour sales graph selected and displayed for the clothing retail business on the submenu screen 360 of Figure 36.

When the man-hour sales amount icon 363 is clicked, the key indicator presentation unit 42 displays the man-hour sales amount graph screen 410 shown in Figure 41 in animation according to the display flow (story).

At this time, in the key indicator presentation unit 42, the key indicator calculation unit 51 reads the necessary data (this month's accounting data, time card data, etc.) from the DB 30, calculates the man-hour sales amount, and outputs it to the display control unit 69, which then sequentially displays an animated man-hour sales amount graph.
The time card data is read out not only from the total working hours for each employee per month, which is necessary for payroll calculation, but also from detailed data such as the working hours for each employee per day.

Specifically, when the START button 411 on the screen 410 of the man-hour sales graph in Figure 41 is clicked, the key indicator presentation unit 42 starts an animation display, and animates a line graph 412 of daily sales and a bar graph 413 of working hours, day by day, and then animates a line graph 414 of man-hour sales (sales/working hours).

In this man-hour sales graph, when the man-hour sales line graph 414 is displayed sequentially, for example, for "2nd day" and "3rd day," the man-hour sales value for "3rd day" is low (for example, it is less than 3,000 yen, which is the amount set in advance as the lower threshold), so a pre-prepared speech bubble 415 is displayed.

Similarly, for the "8th", the man-hour sales figure is high (for example, if it is above 4,500 yen, which is a figure (amount) set in advance as the upper threshold), so another pre-prepared speech bubble 416 is displayed.

Note that the screen 410 for the man-hour sales graph in Figure 41 shows an animated display that progresses one day at a time in chronological order, with graphs and speech bubbles displayed as appropriate, until the display up to the elapsed day has finished.

In this example of how key indicators are presented, the graphs are displayed sequentially, allowing you to see in an impressive way how productivity has changed over time. "Speech bubbles" are displayed at appropriate times, allowing you to identify the causes of the displayed values at each point in time.

In the above embodiment, as in the example display of the monthly profit and loss trend table in Figures 9 and 10, numbers are animated to display the flow of the profit and loss structure, in which profit is calculated by subtracting expenses from revenue, and then non-operating items and extraordinary items are added and subtracted to calculate profit. Also, as in the example display of the STRAC table in Figures 11 and 12, numbers are animated to display the flow of the profit and loss structure, in which gross profit is calculated by subtracting variable costs from revenue, and then fixed costs are subtracted to calculate operating profit. However, these display examples are merely examples, and there are many other ways to display groups of numbers based on various causal relationships. In any case, it is sufficient to present the groups of numbers in an order based on the causal relationships between each of the multiple groups of numbers.

In addition, existing technology may be used for the function of the data acquisition unit that imports accounting data such as accounting software data, tax calculation software data, bank data, card company data, mail order company data, time card data, cash register data, and company-created data.
In addition, data and forms may be obtained directly through cooperation with financial institutions, settlement companies, securities companies, administrative agencies involved in certificate applications, government agencies involved in subsidy applications, and the like.

In the above embodiment, examples have been described in which a key indicator, the operating profit margin on sales, is animated in chronological order based on the relationship between sales and operating profit, as in Figures 37 and 38; examples in which a table broken down by product and sales office is animated in the order of sales office or product category, as in Figures 39 and 40, using the ratio of actual sales to target as the key indicator, and examples in which a unique key indicator, sales per person-hour, is animated in chronological order based on the relationship between sales and working hours, as in Figure 41; but key indicators may also be derived from a variety of other combinations of information and animated in the order of calculations or explanation (story) flow. Furthermore, a combination of chronological order and explanation (story) flow order may be used to display the data in an order that makes it easy to understand the progression of the data. In other words, key indicators appropriate for the business may be presented.

In the above embodiment, an example was described in which key indicators are displayed, for example, in the man-hour sales trend graph 410 in Figure 41, but key indicators may also be displayed in the form of a table, and tables may be animated by changing the color of cells into which numerical values are inserted, for example.

In the above embodiment, an example was shown in which a group of numerical values was animated in the form of a graph or table in the order of, for example, January, February, March, etc. (in order of time period). Other possible animation displays include images of turning paper pages, flip book-style displays, and videos. While the animated graphs and tables were all displayed in two dimensions, they may also be displayed in three dimensions in a three-dimensional space such as a virtual reality space. Additionally, background music or other sound may be played as the animation progresses to evoke a storyline.
That is, the present invention is not limited to any display environment as long as it can display a group of numerical values in animation.

In the example screen shown in Figure 41 above, the man-hour sales trend graph 410 displays the sales generated for the entire business over a specified period, the working hours and man-hour sales of all employees engaged in the business, side by side (in correspondence) on the same screen, but it is not necessary to display both sales and working hours; one of them may be displayed in correspondence with the man-hour sales. The three line graphs may also be displayed on separate screens. In other words, it is sufficient to display the man-hour sales line graph 414 as the key indicator.

Furthermore, for example, the above-described series of processes can be executed by hardware or software.
In other words, the functional configuration of FIG. 3 is merely an example and is not particularly limited.
That is, it is sufficient for the information processing system to have the functionality to execute the above-described series of processes as a whole, and the functional blocks and databases used to realize these functions are not limited to the example of Figure 3. Furthermore, the locations of the functional blocks are not particularly limited to those of Figure 3 and may be arbitrary. For example, the functional blocks and databases of the server 2 may be transferred to the administrator terminal 3. Furthermore, one functional block and database may be configured as a single piece of hardware, a single piece of software, or a combination thereof.

For example, when a series of processes is executed by software, the programs constituting the software are installed onto a computer or the like from a network or a recording medium. The computer may be a computer incorporated into dedicated hardware. The computer may also be a computer capable of executing various functions by installing various programs, such as a management server, a general-purpose smartphone, or a personal computer.
Specifically, the computer may be a smartphone or a personal computer, or may be, for example, a tablet, a television, a device that performs projection mapping, or an IoT device that is attached to a household appliance or a vehicle.

Furthermore, for example, the recording medium containing such a program may not only be configured as a removable medium (not shown) that is distributed separately from the device itself in order to provide the program, but may also be a recording medium that is provided pre-installed in the device itself.

In this specification, the steps of describing a program to be recorded on a recording medium include not only processes that are performed chronologically in accordance with the order, but also processes that are not necessarily performed chronologically but are performed in parallel or individually.
In addition, in this specification, the term "system" refers to an overall device that is made up of a plurality of devices, a plurality of means, etc.

That is, an information processing device to which the present invention is applied (for example, the server 1 in FIG. 3)
a presentation means for presenting a plurality of groups of values in an order based on the causal relationships of the groups of values (for example, the group of values presentation unit 43 in FIG. 3 );
Equipped with.
By configuring an information processing device (such as server 1 in Figure 3) in this way, organizing the flow of thought, and expressing the causal relationships between numbers and results in a narrative manner, it becomes easier for, for example, company managers to set out the company's future activity policies and directions.
The presentation means
a means for outputting a set of numerical values relating to accounting processing as data on business processing in a company;
a display control means for displaying the group of numerical values in animation in the order of the causal relationships or in the order of periods caused by the causal relationships;
Equipped with.
In this way, by displaying a group of accounting-related numerical values in the order of causal relationships in animation, it becomes possible to better understand the actual business operations of a company, for example, and to more easily set out the company's future activity policies and directions.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
a budget and actual results calculation means (such as the budget and actual results calculation unit 61 in FIG. 3 ) for calculating the difference between the budget and actual results for each predetermined period (such as each month) in a business or the difference between the actual results for two periods (such as the difference between the current period and the previous period) to obtain the set of numerical values;
a display control means (such as the display control unit 69 in FIG. 3 ) for displaying the group of numerical values obtained by the budget actual result calculation means in the form of an animation graph or table in the order of a period such as month (such as June, July, August, etc.);
Equipped with.
This allows you to see from the movements of graphs and tables how the difference between budget and actual results is changing each month, or to determine whether the current period's performance is better or worse than the previous period, making it possible to make appropriate adjustments to your operations.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
a past cash calculation means (e.g., the past cash calculation unit 62 in FIG. 3 ) that calculates the cash increase/decrease amount for a given period (one year) in the past for the entire fiscal year (one year) based on accounting data for the past two fiscal years (the previous fiscal year and the fiscal year before that, etc.) and sets the set of numerical values;
a current period cash calculation means (e.g., the current period cash calculation unit 63 in FIG. 3 ) for calculating the required cash amount for each account item to achieve the designated target cash acquisition amount for the current period based on the past cash increase/decrease amount for each account item, and setting the calculated amount as the set of numerical values;
a display control means (for example, the display control unit 69 in FIG. 3 ) for displaying the designated group of numerical values (cash increase/decrease amounts) from the past cash increase/decrease amounts for each account item or the target cash acquisition amount for the current period in animation in the order of the account items (the order of the items arranged vertically in the table);
Equipped with.
This allows you to see through animations things like, if things continue as they are, the figures will be around this amount at the end of this fiscal year, and how much adjustment is needed to match past conditions, so you can make adjustments to your operations in the right direction.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
a business plan generating means (such as the business plan generating unit 65 in FIG. 3 ) for dividing a predetermined period (one year) into unit periods (one month each) based on a business target amount (including, for example, target sales, target cash amount, etc.) to be achieved within the predetermined period (one year), and generating detailed data of the business plan divided into an elapsed period and an unelapsed period;
a display control means (e.g., the display control unit 69 in FIG. 3 ) for displaying, in animation, at least one of the data of the elapsed period and the data of the unexpired period among the data of the business plan generated by the business plan generation means in at least one of the order of account items and the order of period (in the order of January, February, March, ...);
Equipped with.
In this way, by dividing the data of the business plan for a specified period (one year) into unit periods (for example, by month) and simulating at least one of the elapsed period and the unexpired period, it is possible to formulate future business plans after devising business tactics to ensure that the business is achieved as planned within the specified period.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
aggregating means (such as the daily data aggregation unit 65 in FIG. 3 ) for aggregating a group of values, such as cash deposit balance, accounts receivable balance, loan balance, and utility costs, for each unit period, including factors that fluctuate over a unit period (daily) during the course of a company's activities;
a display control means (for example, the display control unit 69 in FIG. 3 ) for displaying the group of numerical values calculated for each unit period (one day unit) by the calculation means in animation in the order of the unit periods;
Equipped with.
This allows a group of numerical values including variable factors (for example, cash deposit balance, accounts receivable balance, loan balance, utility bills, etc.) to be compiled for each unit period (daily), and an animated cash balance trend table showing the trends for a specified period, for example, 365 days, is displayed, allowing users to grasp the daily changes (trends) in bank cash deposit balances, accounts receivable balances, loan balances, utility bills, etc., and take measures such as increasing the bank cash deposit balance or increasing the deposit balance at the financial institution from which utility bills are debited before they run out of funds or their water supply is cut off in a few days, etc.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
a tax calculation means (such as the tax calculation unit 66 in FIG. 3) for calculating the predicted annual tax amount from accounting data such as profit amount and taxable income amount and tax data, and obtaining the set of numerical values;
a display control means (for example, the display control unit 69 in FIG. 3 ) for displaying the group of values obtained by the tax calculation means in animation in the order of items according to the flow of the basis for calculating the tax amount;
Equipped with.
This allows you to check your estimated annual tax amount while understanding the basis for calculating the tax amount, and you can also formulate your tax payment strategy for this period by comparing it with your annual tax amount for the previous period.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
an annual total calculation means (such as the transition calculation unit 67 in FIG. 3 ) for calculating the annual total from accounting data such as monthly transition amounts of sales and profits for the period before the previous period, the previous period, and the current period, and obtaining the set of numerical values;
a display control means (for example, the display control unit 69 in FIG. 3 ) for arranging the group of numerical values obtained by the annual total calculation means in the order of months on an annual total graph and displaying an animation of a line graph extending in the horizontal direction;
Equipped with.
By displaying the annual total graph for each month, it is possible to visually and easily confirm whether the monthly progress is rising or falling, and the success or failure of the company's management can be clearly recognized at any time during the period.
Furthermore, you can visually track the degree of overlap with the simulation graph displayed earlier, month by month, so you can gradually understand the discrepancy between the plan and the actual results as time passes, and take immediate action to improve the situation.
The presentation means (for example, the numerical value group presentation unit 43 in FIG. 3)
a monthly transition calculation means (such as the transition calculation unit 67 in FIG. 3 ) that reads data such as monthly transition amounts of expense items required for calculating the transition of expenses from the accounting data of the previous and current periods, and calculates the previous period's figures, the current period's figures, and the difference amount to obtain a set of numerical values;
a display control means (for example, the display control unit 69 in FIG. 3 ) that arranges the numerical values obtained by the monthly transition calculation means in the order of months on an expense transition graph and displays an animation of a line graph extending in the horizontal direction;
Equipped with.
This allows monthly figures to be displayed in the order of budget, previous period, and actual results, and the differences to be displayed, allowing the user to visually and impressively recognize the trend in expenses.
Furthermore, you can see how the graph overlaps with the previously displayed budget and previous period graphs, making it possible to compare with the budget and previous period over time.

Furthermore, an information processing device to which the present invention is applied (for example, the server 1 in FIG. 3)
The system includes a second presentation unit (for example, the key index presentation unit 42 in FIG. 3) that presents key indexes according to the business.
By presenting key indicators according to the business in this way, the status of the business can be seen at a glance, making it easier to determine future business policies and directions.
The second presentation means (for example, the key index presentation unit 42 in FIG. 3)
a display control means (for example, the display control unit 52 in FIG. 3 ) for displaying the key indicators in the form of a graph (for example, the man-hour sales transition graph 410 in FIG. 41 ) or a table;
Equipped with.
This makes it easier to understand the changes and movements of key indicators, making it easier to determine future business policies and directions. In other words, by displaying key indicators in graphs and charts, they can be used in management strategies.
The display control means (for example, the display control unit 52 in FIG. 3 )
The key indicators are animated in chronological order or in the order of the calculation (explanation) flow (for example, the man-hour sales trend graph 410 (line graph, bar graph, etc.) in FIG. 41 is animated).
This makes the key indicators meaningful information rather than just numerical values, and by presenting them, the information called key indicators can be taken seriously.
The display control means (for example, the display control unit 52 in FIG. 3 )
The data from which the key indexes are calculated is displayed in correspondence with the key indexes.
This makes it possible to understand the relationship between the data from which the key indicators are calculated and the key indicators, making it easier to determine the direction for business improvement.
Specifically, the display control unit 52 displays at least one of the sales amount obtained for the entire business in a specified period and the working hours of all employees engaged in the business, corresponding to the sales amount per unit time of each employee (e.g., sales amount per man-hour, etc.).
In this way, by displaying the sales revenue obtained for the entire business, the working hours of all employees, and the sales revenue per unit time of each employee (e.g., sales per man-hour) in correspondence with each other, it becomes possible to clearly understand the relationship between trends in sales per man-hour and the working hours and sales revenue as key indicators.
For example, it is possible to identify operational issues, such as whether sales increased on days or months when employees worked more hours, or what tasks were most common on days when sales per man-hour were low.
The second presentation means (for example, the key index presentation unit 42 in FIG. 3)
The sales amount per unit time of one employee (for example, the line graph 414 of the sales amount per man-hour trend graph 410 in FIG. 41 and its value) is presented as the key indicator.
By looking at the trend in sales per unit time per employee (for example, the value of line graph 414 in man-hour sales trend graph 410 in Figure 41), it is possible to determine whether the work is generating sales that are commensurate with the labor force.
The second presentation means (for example, the key index presentation unit 42 in FIG. 3)
a calculation means (for example, the key indicator calculation unit 51 in FIG. 4 ) for calculating the sales per unit time of one employee (for example, the line graph 414 of the man-hour sales trend graph 410 in FIG. 41 and its value, etc.) by dividing the sales obtained for the entire business in a predetermined period (the value of the line 411) by the working hours of all employees in the predetermined period (the value of the bar graph 412),
Equipped with.
In this way, by using the sales per unit time per employee calculated by dividing the sales obtained from the entire business in a specified period (the value of the broken line 411) by the working hours of all employees in the specified period (the value of the bar graph 412) as a key indicator, it is possible to determine whether sales are being generated appropriately in relation to the labor force, and this information can be used to improve future operations, etc.
Explanation of symbols

1...server,
2-a, 2-2b, 2-n...user terminal,
N...Network,
41: Data acquisition unit
42: Key indicator presentation unit,
43... Numerical group presentation unit,
51: Key index calculation unit,
61... Budget and performance calculation section,
62: Past cache calculation unit,
63...Current period cash calculation department,
64...Business plan generation unit,
65...Daily data aggregation unit,
66...Tax calculation unit,
67... Transition calculation section,
68...Calculation department,
52, 69...Display control unit

Claims (5)

It is used when simulating accounting data for a specified accounting period (hereinafter referred to as the "simulation period"),
A method for displaying accounting data, which is a numerical value related to an accounting, on a display device using an information processing device having a processor, comprising:
A method for displaying accounting data for each unit period by dividing the simulation period into an "elapsed period" that has already elapsed and an "unexpired period" that has not yet elapsed, comprising:
(a) a step in which a processor reads accounting data for the previous period from an information storage means;
(b) a step in which the processor sets accounting data for a period corresponding to the unexpired period among the accounting data for the previous period as initial simulation values for the unexpired period;
(c) a step in which the processor reads accounting data for a period that has already elapsed from the information storage means;
(d) displaying the read accounting data for the elapsed period as actual results for the elapsed period for each unit period of the elapsed period by the processor;
(e) in response to a user's operation, the processor allocates the initial simulation figures for the unexpired period to each unit period so that the annual total of the accounting data for the simulation period is equal to the annual total of the accounting data for the previous period, and displays the allocated simulation figures for each unit period as adjusted simulation figures for the unexpired period;
An information processing method comprising: It is used when simulating accounting data for a specified accounting period (hereinafter referred to as the "simulation period"),
A method for displaying accounting data, which is a numerical value related to an accounting, on a display device using an information processing device having a processor, comprising:
A method for displaying accounting data for each unit period by dividing the simulation period into an "elapsed period" that has already elapsed and an "unexpired period" that has not yet elapsed, comprising:
(a) a step in which a processor reads accounting data for the previous period from an information storage means;
(b) a step in which the processor sets accounting data for a period corresponding to the unexpired period among the accounting data for the previous period as initial simulation values for the unexpired period;
(c) a step in which the processor reads accounting data for a period that has already elapsed from the information storage means;
(d) displaying the read accounting data for the elapsed period as actual results for the elapsed period for each unit period of the elapsed period by the processor;
(e) in response to a user's operation, the processor changes the initial simulation figures for the unexpired period to figures that are increased by a predetermined increase rate relative to the amounts of the accounting data for the same month of the previous year, and displays the figures;
An information processing method comprising: 2. The information processing method according to claim 1 , further comprising the step of displaying a graph showing the actual results and the adjusted simulation values. 3. The information processing method according to claim 2 , further comprising the step of displaying a graph showing the actual value and the increased amount at the predetermined increase rate . 3. The information processing method according to claim 1 , wherein the accounting data, which are numerical values relating to accounting, are any one of sales, variable costs, fixed costs, and profit amounts.