JP2003216796A - Financial calculation device, financial calculation method, financial calculation program and computer readable recording medium having the same recorded thereon - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To clarify the cause of the increase/decrease of the cash and deposit of an individual or a company or the like and to analyze business results and financial contents by utilizing financial statements prepared in an accounting processing. <P>SOLUTION: The money amounts at the respective term ends of the respective account titles of the financial statement inputted by an input means 1 are stored in a storage means 2. A holdings computing means 3 reads the ones regarding profits, debts and capital from the money amounts of the respective account titles of the financial statement to turn them to the income of the cash and the deposit, reads the ones regarding costs and funds to turn them to the expenditure of the cash and the deposit, reads a previous term non-appropriated profit or a previous term non-processed loss to turn it to the income or expenditure of the cash and the deposit, and calculates the holdings of the cash and the deposit at the end of each term by adding and subtracting the income and the expenditure for each term. An output means 8 divides the money amounts of the respective account titles of the financial statement into the income and expenditure of the cash and the deposit and outputs them for each term and also outputs the holdings of the cash and the deposit at the end of each term. By an outputted holdings statement, the increase/decrease of the cash and the deposit for each term and the cause of the increase/decrease are clarified. <P>COPYRIGHT: (C)2003,JPO

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a financial calculation device used for accounting processing, a financial calculation method, a financial calculation program, and a computer-readable recording medium recording the program.

[0002]

2. Description of the Related Art The modern corporate accounting system eliminates the cash principle and adopts the accrual principle as an accounting standard for the purpose of appropriately calculating profit and loss for a period. In other words, in order to clarify the business performance of a company as basic financial statements, "income statement"
And a “balance sheet” to clarify the sources of funding and the operational form of the company.

Further, in the corporate accounting system, the conventional “cash balance sheet” has been abolished, and instead, a “cash flow statement” has been introduced and institutionalized as basic financial statements. The cash flow statement displays the flow of funds by the indirect method or the direct method according to the three categories of “operating activities”, “investment activities” and “financing activities” and clarifies “the end balance of cash and cash equivalents”. is there.

By the way, it is no exaggeration to say that the biggest concern of managers is that the amount of cash and deposits of their own companies and the increase of those cash and deposits are infinite.
Management wants to be able to identify past and future causes of cash and deposits and their growth.

[0005]

[Problems to be Solved by the Invention] Special accounting knowledge is required to understand the contents of the income statement and the balance sheet.
Therefore, a manager who does not have accounting knowledge confuses the income and expenses on the income statement calculated on an accrual basis as if they were the cash balance, and makes a mistake in management decisions. Is in a situation where I can hardly understand. Although the gap between modern corporate accounting and managers is being made to some extent by accounting experts such as certified public accountants and tax accountants who explain and explain financial statements all at once,
It is hard to say that it has disappeared.

On the other hand, in the cash flow statement, whether it is the indirect method or the direct method, it is displayed only by capturing the amount of money at the end of the month or the end of the period. It is not a time-series listing of the amount of increase / decrease in cash / deposits for each month or each period and the causes thereof, based on the detailed cash flow classification according to the actual management situation. Moreover, it is not possible to clarify the amount of cash and deposits in the future and the cause of increase / decrease, so it is insufficient for future management strategies and cash flow measures.

Therefore, in the present invention, the cause of the increase and decrease of cash and deposits of individuals and companies is clarified by using the financial statements prepared by the accounting process, and the cause of the increase and decrease of cash and deposits is also explained. The purpose of the present invention is to provide a financial calculation device, a financial calculation method, a financial calculation program, and a computer-readable recording medium in which the financial calculation device, which makes it possible to easily analyze the business performance and financial contents by comparing the same industries. And

[0008]

[Means for Solving the Problems] The financial calculation device of the present invention is a means for inputting the ending amount of each account item of financial statements for each period, and the ending amount of each account item of financial statements. The storage means for storing, and the income, debt, and capital of the amount of each account item of the financial statements are read out from the storage device and used as cash and deposit income, and the cost of the amount of each account item of the financial statements is stored from the storage device, Retrieval of assets is used as cash and deposit expenditures, and the previous term unappropriated income or loss of the previous term is read out from the storage means as income and expenditure of cash and deposits for each term. The amount of cash and deposits calculated by calculating the amount of cash and deposits at the end of each period by adding and subtracting Income and outputs by classifying into the spending, in which an output means for outputting the Aridaka cash and deposit in the end of each period.

Further, the financial calculation method of the present invention stores an input step of inputting the end-of-year amount for each account item of financial statements for each period, and the end-of-end amount of each account item of the input financial statements. The step of storing in the means, the amount related to income, debt, and capital out of the amount of each account item of the financial statements is read out from the storing device as the income of cash and deposit, and the expense of the amount of each account item of the financial statement from the storage device , Read assets related to cash and deposit expenditures, and read the unappropriated profit or loss of the previous term from each storage item in the financial statements from the storage means as income or expenditure of cash and deposits for each period. Amount calculation step to calculate the amount of cash and deposits at the end of each period by adding and subtracting income and expenditure, amount of each account item of financial statements And outputting by classifying into the expenditure and revenue deposits cash for each period, an output step of outputting Aridaka cash and deposit in the end of each period.

According to the present invention, the amount of cash and deposits at the end of each period is calculated based on the amount of each end of period entered for each account of the financial statements for each period, and the financial amount for each period is calculated. Revenue, debt,
Income related to capital is income from cash and deposits, expenses are out of each account item in the financial statements for each period, those related to assets are expenditures in cash and deposits, and unappropriated retained earnings in the previous period is among account items at the end of each period. Alternatively, the outstanding losses in the previous term are output separately as cash and deposit income or expenditure, and the cash and deposit reserves at the end of each calculated term are output.

Here, the term "period" refers to a certain financial calculation period such as year, month, day, quarter, and half year.
In addition, among the amounts of each account item of the financial statements, those relating to profits are sales, non-operating profits, extraordinary profits, and the like.
Liabilities include bills payable, accounts payable, advances received, discounted bills, endorsed bills, allowance for loan losses, accrued expenses, accrued expenses, deposits, provisional deposits, accrued income taxes, allowance for bonuses and retirement salary. Provisions, short-term loans and corporate bonds within a year, directors' loans, long-term loans and corporate bonds, bills payable for facilities, guarantee deposits, etc. Regarding capital, there are capital, reserves, surplus, and the like. Costs include cost of sales, selling, general and administrative expenses (SG & A expenses), non-operating expenses, extraordinary losses, corporate tax, etc. Assets include cash and deposits, merchandise, products, raw materials / stored goods, work in process, bills receivable, accounts receivable, advance payments, prepaid expenses, accounts receivable, provisional payments, advance payments / others, short-term loans, executive loans, Securities, fixed assets / deferred assets, investments, etc.

Further, the output means in the financial calculation apparatus of the present invention provides cash and deposit income and expenditure (1) cash flow by accrued profit / loss, (2) cash flow by inventory management,
(3) Cash flow for collection and payment, (4) Cash flow for ancillary activities, (5) Short-term cash flow, (6) Long-term cash flow, and (7) Profit and loss up to the previous period. Is desirable.

[0013] Here, the first classification is that among the account items related to profits, those related to income generated such as sales, non-operating income, and extraordinary profit are one income group, and the cost of sales is included in the account items related to expenses. SG & A expenses excluding depreciation, non-operating expenses excluding interest and discount charges, extraordinary losses excluding valuation gains / losses, corporate taxes, inhabitant tax, and other incurred expenses are each output as one expenditure group, and these groups are also output. The difference in the total amount between the two is aggregated and output as "cash flow based on profit or loss". The amount of this "cash flow by accrued profit or loss" is a numerical value that represents the actual results of management. Excluding depreciation expenses, interest and valuation gains / losses here are those directly related to long-term or short-term cash flows such as fixed assets and borrowings, and will be described later in "short-term cash flow" or "long-term cash flow." It is because it is totaled in the category of ". In addition, the reason why the discount fee is excluded is that it is aggregated according to the category of “financing and payment cash flow” described later.

The second category outputs the items related to inventory expenditures such as merchandise, products, raw materials, work-in-progress, and stored items among the account items relating to assets as one expenditure group, and holds the total amount of this expenditure group. It is aggregated and output as "financing by inventory management". The amount of this "cash management through inventory management" is a numerical value that represents inventory management efforts.

The third category is bills payable, accounts payable, down payment, discount bills, endorsement bills, among account items relating to liabilities.
Accounts related to operating debt such as allowance for doubtful accounts are one income group, and bills receivable among account items related to assets,
Accounts receivables, advance payments, and other trade receivables and bills discounts corresponding to discounted bills, which are operating debts, are output as a single spending group, respectively, and the difference between the total amount of these groups is collected and paid. Cash flow "and output. The amount of “cash flow by collection and payment” is a numerical value that represents management efforts for accounts receivable, accounts payable, etc.

[0016] The fourth category is, among account items relating to liabilities, other such as accrued expenses, accrued expenses, deposits, borrowings, accrued income taxes, provision for bonuses, provision for retirement benefits, and other current liabilities. Debt related to one is output as one income group, and accounts related to assets such as prepaid expenses, accounts receivable, provisional payments, advance payments, and other receivables such as other current assets are output as one expenditure group. Differences between these groups are aggregated and output as “financing of ancillary activities”. The amount of this "cash flow through ancillary activities" is not a direct value for business activities, but is a numerical value that represents an incidental derivative management effort.

The fifth category is that the account items related to short-term loans, short-term loans such as officer loans, etc. are one income group, and the short-term loans, officer loans, and valuable assets among the account items related to assets. Information related to short-term investments such as securities and interest payments corresponding to short-term borrowings, etc. are output as a single spending group, and the gap between these groups is aggregated and output as a "short-term cash flow". This “short-term cash flow” amount is a numerical value that represents the substance of short-term cash or investment activities.

The sixth category is capital accounts, legal reserves, surpluses, etc., among the account items related to equity, and long-term loans, bills payable for equipment, guarantee deposits, and other fixed liabilities among account items related to liabilities. Long-term funds related to long-term funds are defined as one income group, and long-term investment funds such as tangible fixed assets, intangible fixed assets, investments, deferred assets, etc., and depreciation expenses directly related to fixed assets and Valuation gains and losses and interest payments corresponding to long-term loans, which are long-term funds, are output as one expenditure group, respectively, and the gap between these groups is aggregated and output as a “long-term cash flow”. The amount of this "long-term cash flow" is a numerical value that represents long-term funds in business management and their investment efforts.

In the seventh category, the unappropriated profit in the previous period is used as income and the unprocessed loss in the previous period is output as expenditure, which is totaled and output as "profit and loss until the previous period". The amount of "profit and loss until the previous period" is a numerical value that represents the business performance up to the previous period.

The output result obtained by the financial calculation device of the present invention is obtained by dividing the output means in the financial calculation device of the present invention into the above (1) to (7) for output.
Since the cash flow is classified according to each of the cash flow of (1) to (7), it is possible to easily grasp the increase and decrease of cash and deposits and the cause thereof from the cash flow classification of (1) to (7).

The financial calculation apparatus of the present invention further reads out the amount of money at the end of each period from the storage means for each of the account items of the financial statements regarding income and expense, and regarding income relates to income of cash and deposits and related to expense. The items are cash and deposits, and the difference in the amount of increase and decrease between the end of each period calculated by reading the amount of end of period for assets related to assets, liabilities, and equity from the storage means The decrease difference is cash and deposit income, the increase difference is cash and deposit expenditure, the increase difference related to debt and equity is cash and deposit income, the decrease difference is addition and subtraction as cash and deposit expenditure, and the storage means Read out the amount related to profit appropriation or loss processing from each account in the financial statements and add or subtract it as cash or deposit income or expenditure Therefore, it comprises a difference calculation means for calculating the increase / decrease amount of cash and deposits at the end of each period, and the output means is the amount of money at the end of each period regarding the income and expenses read by the difference calculation means and the asset calculated by the difference calculation means. , The amount of change in liabilities and equity between the end of each period is displayed by displaying the cash and deposit income and expenditure for each period as positive and negative numbers, respectively, and the amount of increase and decrease of cash and deposit between each period is output. It is desirable to have a function to output.

Further, in the financial calculation method of the present invention,
From the storage means, the amount at the end of each period is read out for the items related to income and expenses among the account items of the financial statements, and those related to income are the income of cash and deposits, those related to expenses are the expenditure of cash and deposits, and the financial means from the storage means. Of the account items in the various tables, those related to assets, liabilities, and equity, which were calculated by reading the amount at the end of each period, and the difference in the amount of increase or decrease between the end of each period, the decrease in the amount related to assets is the income of cash and deposits, and the difference in increase Is the expenditure of cash and deposits, the difference in increase of debt and equity is the income of cash and deposits, the difference of decrease is added and subtracted as the expenditure of cash and deposits, and the profit appropriation or Increase or decrease in cash and deposits at the end of each period by reading the amount related to loss processing and adding or subtracting it as cash or deposit income or expenditure Including the difference calculation step to calculate, the output step, the amount of income and expenses read at the end of each period and the calculated difference between the end of each period related to assets, liabilities and equity, income of cash and deposits for each period It is characterized by displaying and outputting the plus and minus numbers respectively and the output amount of cash and deposits for each period end.

According to the present invention, each account item in each period and the increase / decrease amount of cash and deposit are calculated and output based on the amount and the amount of each account item of the financial statements stored for each period. , Revenues, expenses, assets, liabilities, and capital will be clarified.

Here, the amount of profit and expense at the end of each period read out or calculated by the difference calculation means and the increase / decrease difference between the end of each period regarding assets, liabilities, and equity are (1)
Cash flow from accrued profit / loss, (2) Cash flow from inventory management, (3) Cash flow from collection and payment, (4) Cash flow from ancillary activities, (5) Short-term cash flow, (6) Long-term cash flow, (7) Profit It is desirable to output the data separately for disposal or loss processing.

In the first classification, among the account items related to profits, those related to revenues such as sales, non-operating income, and extraordinary profit are displayed as income with a positive value, and among the account items related to expenses, the cost of sales, Expenses related to SG & A expenses excluding depreciation, non-operating expenses excluding interest and discounts, extraordinary losses excluding valuation gains / losses, corporate taxes / resident tax, etc. are shown as negative expenditures, and these figures are also shown. The sum of the above is output as "cash flow by accrued profit or loss". This "cash flow by accrued profit and loss"
The amount of is a numerical value that represents the actual results of management for each period.

In the second category, among the account items related to assets, the difference in decrease of items related to inventory such as products, products, raw materials, work in process, and stored goods is displayed as a positive value as income, and the increased amount is a negative value as expenditure. In addition to displaying with the numerical value of, the total of these numerical values is output as "cash management by inventory management". The amount of “financing cash flow through inventory management” is a numerical value representing inventory management efforts for each period.

The third category is bills payable, accounts payable, advances received, discount bills, endorsement bills, among account items relating to liabilities.
The difference in increase related to operating liabilities such as allowance for doubtful accounts is shown as a positive value as income, and the decrease amount is shown as a negative value as expenditure. Also, among account items related to assets, the difference in decrease of trade receivables such as trade notes, accounts receivable, and advances is shown as a positive value as income, and the increased amount is shown as a negative value as expenditure, and the A bill discount discount corresponding to a bill is displayed as a negative value as an expense, and the sum of these numbers is output as "financing and payment cash flow". The amount of “cash flow by collection and payment” is a numerical value that represents the management effort of accounts receivable, accounts payable, etc. for each period.

[0028] The fourth classification is, among account items relating to liabilities, accrued expenses, accrued expenses, deposits, borrowings, accrued income taxes, etc., bonus allowances, retirement allowance allowances, and other current liabilities. The difference in increase of debt is shown as income as a positive value, and the difference in decrease is shown as expenditure as a negative value. In addition, among the account items related to assets, the difference in decrease of prepaid expenses, accounts receivable, provisional payments, advance payments, and other receivables such as other current assets is shown as a positive value as income, and the increased amount is a negative value as expenditure. Is displayed and the sum of these numbers is output as “financing of ancillary activities”. The amount of this “cash flow through ancillary activities” is not a direct value for business activities, but it is a numerical value that represents the management effort of incidentally derived receivables and debts for each period.

In the fifth category, out of the account items relating to liabilities, those relating to short-term borrowings such as short-term loans and officer borrowings are shown as positive income, and the difference in increase is shown as negative expenditure, and the negative difference is used as negative expenditure. indicate. In addition, short-term loans among the accounts related to assets,
Differences related to short-term investments such as executive loans and securities are shown as positive numbers as income, and increase differences are shown as negative numbers as expenditures, and interest expenses corresponding to short-term loans etc. as expenditures. It is displayed as a negative number, and the sum of these numbers is output as "short-term cash flow". The amount of this "short-term cash flow" is a numerical value that represents the substance of short-term cash or investment activities for each period.

The sixth classification is capital, legal reserves, surpluses, etc. of account items related to equity, and long-term loans, bills for equipment, guarantee deposits, other fixed liabilities etc. among account items related to liabilities. Regarding the long-term funds of, the increase difference is shown as a positive value as income, and the decrease difference is shown as a negative value as expenditure. In addition, among the account items related to assets, the difference in decrease in long-term investment funds such as tangible fixed assets, intangible fixed assets, investments, deferred assets, etc. is shown as a positive number as income, and the difference in increase is shown as a negative number as expenditure. To do. Furthermore, depreciation expenses and valuation gains / losses directly related to fixed assets, and interest payments corresponding to long-term debt, which is a long-term fund, are displayed as negative values, and the sum of these figures is used as “long-term cash flow”. Output. The amount of this "long-term cash flow" is a numerical value that represents long-term funds for corporate management and management efforts for each period.

The seventh category displays profit reserves, dividends, executive bonuses, and other reserves as negative expenses among account items related to profit appropriation. In addition, among the account items related to loss processing, the amount of voluntary reserve transfer, the amount of other surplus transfer, the amount of profit reserve transfer, etc. are displayed as income and expressed as a positive value, and the total of these is referred to as “profit appropriation ( Loss processing) ”. The amount of this “profit appropriation (loss loss treatment)” is a numerical value that represents the status of profit appropriation or loss treatment at the annual general meeting of shareholders.

The financial calculation apparatus of the present invention further subtracts the amount of the account item relating to accounts receivable from the ordinary profit for each period calculated by reading the amount of each account item of the financial statements from the storage means at the end of each period. , The amount of accounts related to accounts payable, the amount of accounts related to interest expense, and the amount of accounts related to depreciation expenses are added as objective profit and loss calculation means, cash and deposits Income and expenditure of (1) cash flow by accrued profit / loss, (2) cash flow by inventory management, (3) cash flow by collection and payment, (4) cash flow by ancillary activities,
(5) Short-term cash flow, (6) Long-term cash flow, and an evaluation means for evaluating the finance by obtaining the ratio of objective profit / loss to the amount of any of these cash flow, and the output means is an evaluation means. It is desirable to have a function to output the evaluation result by. Alternatively, the objective profit / loss calculation means further subtracts the term-end inventory amount from the ordinary profit to obtain the objective profit / loss.

In the financial calculation method of the present invention,
Subtract the amount of accounts for accounts receivable and add the amount of accounts for accounts payable to the ordinary profit for each period calculated by reading the amount of each account for financial statements from the storage means. The objective profit / loss calculation step of adding the amount of the account item related to interest expense and further adding the amount of the account item related to depreciation expense as the objective profit / loss, the income and expenditure of cash and deposit, (1) Income gain / loss Cash flow by (2) Cash flow by inventory management,
The ratio of the objective profit / loss to the amount of any of these cash flows is divided into (3) cash flow for collection and payment, (4) cash flow for ancillary activities, (5) short-term cash flow, and (6) long-term cash flow. And an evaluation output step of outputting the evaluation result. Alternatively, the objective profit / loss calculation step further subtracts the year-end inventory amount from the ordinary profit to obtain the objective profit / loss.

In the present invention, trade receivables (bills, accounts receivable, etc.) are subtracted from ordinary profit, trade payables (trade notes, accounts payable, etc.) are added, and end-of-term inventory (end-of-term inventory, etc.) is subtracted.
Further, a value obtained by adding interest payment and depreciation cost (referred to as “objective profit / loss” in this specification) is adopted as a basic analysis value. Alternatively, in the present invention, a value obtained by subtracting accounts receivable, adding accounts payable, and then adding interest payments and depreciation expenses without subtracting year-end inventory from ordinary income (inventory expenditure Objective profit or loss before subtraction of) is adopted as a basic numerical value for analysis.

Here, the reason why the objective profit / loss is used as the basic analysis value will be described with reference to FIGS. FIG. 1 is an explanatory diagram of powder decoration by recording fictitious sales (trade receivable), where (a) is a diagram showing an example of an appropriate company, (b) is a diagram showing an example of a company performing powder decoration, and (c) [Fig. 4] is a diagram showing a comparison table of (a) and (b). As shown in (a) of the same figure, when sales are properly recorded, the amount obtained by subtracting the cost of sales, sales management expenses and other expenses from the sales is appropriate ordinary profit. On the other hand, as shown in (b) of the figure, when the sales are powdered, the ordinary profit is calculated as much as the powdered amount. In this case, the decoration is performed by recording a fictitious receivable corresponding to the fictitious sales, so in the present invention, the amount obtained by subtracting the receivable (trade receivable) from the ordinary profit is the objective profit or loss. According to such an objective profit and loss, it is possible to perform an accurate financial evaluation excluding the influence of powder decoration regardless of whether sales are properly recorded.

2A and 2B are explanatory diagrams of leakage by excluding sales (accounts receivable), where (a) is a diagram showing an example of a proper company, and (b) is a diagram showing an example of a leaking company. (c) is a figure which shows the comparison table of (a) and (b). Similar to above
When sales are properly accounted for, as shown in (a) of the same figure, the amount obtained by subtracting the cost of sales, sales management expenses and other expenses from the sales is appropriate ordinary profit. On the other hand, as shown in (b) of the same figure, when sales are omitted, ordinary profit is calculated to be small by the amount of the leakage. In this case, the leakage is performed by partially excluding the accounts receivable corresponding to the omitted sales, so by subtracting the accounts receivable (trade receivables) from the ordinary profit as the objective profit or loss, as described above, Regardless of whether sales are properly recorded, it is possible to carry out an accurate financial evaluation excluding the effect of omission.

3A and 3B are explanatory diagrams of powder decoration by excluding cost (trade accounts payable), where (a) is a diagram showing an example of a suitable company, and (b) is a diagram showing an example of a company performing powder decoration. (C) is a figure which shows the comparison table of (a) and (b). As shown in (a) of the figure, when the cost of sales is properly recorded, the amount obtained by subtracting the cost of sales, sales management expenses and other expenses from the sales is the appropriate ordinary profit. On the other hand, as shown in (b) of the figure, when a part of the cost of sales is excluded, the ordinary profit is calculated more by the excluded amount. Since the cost exclusion in this case is performed by partially excluding the accounts payable corresponding to the cost of sales, in the present invention, the amount obtained by adding the accounts payable (accounts payable) to the ordinary profit is the objective profit or loss. According to such an objective profit and loss, it is possible to carry out an appropriate financial evaluation excluding the effect of powder decoration regardless of whether or not the cost of sales is properly recorded.

FIGS. 4A and 4B are explanatory views of leakage by recording fictitious costs (accounts payable), where (a) shows an example of an appropriate company, and (b) shows an example of a powdered company. ,
(C) is a figure which shows the comparison table of (a) and (b). Similar to the above, when the cost of sales is properly recorded, as shown in FIG. 7A, the amount obtained by subtracting the cost of sales, sales management cost and other expenses from the sales becomes the appropriate ordinary profit. On the other hand, as shown in (b) of the same figure, when a fictitious cost is recorded and leakage is made, ordinary profit is calculated to be small by the amount of leakage. In this case, leakage is performed by recording fictitious accounts receivable corresponding to the fictitious cost of sales. Therefore, as mentioned above, the amount obtained by adding the accounts payable , Regardless of whether the cost of sales is properly recorded, it is possible to perform an accurate financial evaluation excluding the effect of omission.

FIG. 5 is an explanatory view of the powder decoration by recording the fictitious inventory, (a) is a view showing an example of a proper company,
(B) is a figure which shows the example of the company which is decorating powder, (c) is a figure which shows the comparison table of (a) and (b). As shown in (a) of the figure, when the cost of sales is properly recorded, the amount obtained by subtracting the cost of sales, sales management expenses and other expenses from the sales is the appropriate ordinary profit. On the other hand, as shown in (b) of the figure, when the fictitious inventory is recorded as the cost of sales, the ordinary profit is calculated to be large for this fictitious inventory. In this case, the cost of goods sold is "starting inventory" + "current purchase"
-Because it is calculated by the formula of "term-end inventory", it is done by recording fictitious inventory as "term-end inventory" and making the cost of sales too small. Therefore, term-end inventory (term-end inventory) is subtracted from ordinary profit. The amount is the objective profit or loss. According to such an objective profit and loss, it is possible to perform an accurate financial evaluation excluding the effect of powder decoration, regardless of whether the cost of sales is properly recorded.

FIG. 6 is an explanatory diagram of leakage by excluding inventory, (a) is a diagram showing an example of an appropriate company,
(B) is a figure which shows the example of the company which has leaked, (c) is a figure which shows the comparison table of (a) and (b). Similar to above
When the cost of sales is properly recorded, as shown in FIG. 7A, the amount obtained by subtracting the cost of sales, sales management costs and other costs from the sales is the appropriate ordinary profit. On the other hand, as shown in FIG. 7B, when a part of the inventory is excluded, the ordinary profit is calculated to be small by the excluded amount.
In this case, inventory exclusion excludes "end-of-term inventory" because the cost of sales is calculated by the formula "starting inventory" + "current purchases"-"end-of-term inventory", and the cost of sales is overstated. As mentioned above, the effect of the decoration is affected by whether or not the cost of sales is properly recorded by setting the amount obtained by subtracting the term-end inventory (term-end inventory) from the ordinary income as the objective profit / loss. It becomes possible to carry out an accurate financial evaluation excluding.

FIG. 7 is an explanatory diagram of ordinary income due to interest rate exemption / shelfing, (a) shows an example of a company that pays interest without problems, and (b) shows interest rate exemption / shelfing. The figure showing an example of the existing company, (c) is (a),
It is a figure which shows the comparison table of (b). As shown in (a) of the same figure, the amount obtained by subtracting the cost of sales, SG & A expenses and interest expense from the sales is the appropriate ordinary profit. On the other hand, as shown in (b) of the figure, when a company that originally should pay a large amount of interest is subject to interest rate exemption or shelving, nominal ordinary profit will be recorded. Therefore, if various analyzes are carried out with this ordinary profit, there will be inequality with companies that are paying interest without any problems.Therefore, by adding the amount of interest paid to the ordinary profit as the objective profit or loss, interest reduction or shelving, etc. It becomes possible to perform an accurate financial evaluation excluding the unknown facts of.

Some deficit companies do not dare to depreciate depreciable assets but display the nominal profit. Therefore, in order to eliminate this improper accounting process from the basic analysis figures, the amount of ordinary profit plus depreciation is taken as the objective profit or loss. This makes it possible to perform an accurate financial evaluation even when the nominal profit is displayed.

That is, in the present invention, the effects of the decoration and omissions are eliminated by excluding the accounts receivable, the accounts payable, and the year-end inventory that can be used for the decoration and omission of profits from the ordinary profit that is the basis of the analysis. It is possible to obtain accurate financial evaluation results. In addition, by adopting the sum of interest payments as the basic analysis value, it is possible to perform the same evaluation regardless of whether or not the company receives interest exemption or shelving. In addition, by adopting the sum of depreciation expenses as the basic analysis value, the same evaluation will be performed regardless of whether or not the company is not recording depreciation expenses but is recording a nominal profit. It becomes possible.

In the case of a retail business or a wholesale business in which the quantity of inventory is an important factor, an accurate financial evaluation can be performed by using the objective profit and loss after subtracting inventory expenditure. . Further, in the case of a service industry that does not require inventory, it is possible to perform accurate financial evaluation by using the objective profit and loss that does not subtract inventory expenditure.

Further, the financial calculation device of the present invention is the average value of the amount of income and expenses at the end of each period read out or calculated by the difference calculation means and the difference between the amount of increase and decrease of the amounts of assets, liabilities and equity between the end of each period. And the average value of
Based on the amount of each account item at the end of each period read from the storage means and the amount of cash and deposits at the end of each period calculated by the amount calculation method, the estimated amount of each account item in the financial statements from the next period onward And a predictive value calculating means for calculating the estimated amount of cash and deposits, and the output means outputs the estimated amount of each account item of the financial statements from the next period onward while dividing into cash and deposit income and expenditure. , It is desirable to have a function to output the estimated amount of cash and deposits from the next period.

In the financial calculation method of the present invention,
Revenue read out or calculated by the difference calculation step,
Average amount of expenses at each period end and assets, liabilities,
Average amount of increase / decrease in the amount of money related to capital at the end of each period, the amount of each account item at the end of each period read from the storage means, and the amount of cash and deposits at the end of each period calculated by the calculation step Based on and, each includes a forecast value calculation step for calculating the forecast amount of each account item of the financial statements from the next period onwards and the forecasted amount of cash and deposits, and the output step of each account item of the financial statements from the next fiscal period onwards. It is characterized in that the predicted amount of money is divided into income of cash and deposits and output, and the predicted amount of cash and deposits for the next period onwards is output.

According to the present invention, the average value of the amount of money at the end of each period related to income and expenses, the average value of the increase and decrease of the amount of money related to assets, liabilities and capital between the end of each period, and each account item at the end of each period and Based on the amount of cash and deposits, the estimated amount of each account item and the estimated amount of cash and deposits of the financial statements from the next period onward are calculated and output.

In the financial calculation device of the present invention, the predictive value calculation means recognizes, among the account items of the financial statements stored in the storage means, those related to assets and liabilities but not recognized as assets and liabilities. About the items related to income and expenses among the account items of the financial statements stored in the storage means, which are large or undersized due to the special circumstances of each period It is desirable to use the amount obtained by correcting a large amount or an excessively small amount of the account item of (1) to an amount that is usually considered.

In the financial calculation method of the present invention,
The predictive value calculation step uses an amount excluding the unacceptable amount of the items related to assets and liabilities out of the account items of the financial statements stored in the storage means, which are not recognized as assets and liabilities, and is further stored. Of the account items of the financial statements stored in the instrument, the large or small amount of the account items for income and expenses that are large or small due to special business circumstances in each period is usually It is characterized by using the corrected amount to the possible amount.

According to the present invention, excluding those which are not recognized as assets and liabilities in the past performance, and when there is an abnormal value that stands out due to special circumstances in that period, the normal value excluding its peculiarity is excluded. The future prediction value based on is output.

Further, the financial calculation apparatus of the present invention is provided with means for inputting a planned increase rate, a planned decrease rate or a planned amount for each account item relating to profits, expenses, assets, liabilities and equity based on the business plan. It is preferable that the forecast value calculation means further changes the forecast amount and forecast amount of each account item in the financial statements for the next period onward based on the input planned increase rate, planned decrease rate or estimated amount. .

In the financial calculation method of the present invention, a step of inputting a planned increase rate, a planned decrease rate or a planned amount for each account item relating to income, expenses, assets, liabilities and equity based on a business plan is input. It is characterized by including the step of changing the forecasted amount and forecasted amount of each account item of the financial statements from the next period on the basis of the planned increase rate, the planned decrease rate or the planned amount.

According to the present invention, with respect to the predicted amount of each account item of the output financial statements from the next period onward and the predicted amount of cash and deposits, the profit, expense, assets, liabilities and equity based on the management plan are calculated. By entering the planned increase rate, planned decrease rate, or planned amount for each account item, each account of the financial statements from the next period that is changed based on the entered planned increase rate, planned decrease rate, or planned amount The estimated amount of money and the estimated amount of money for the subject are calculated and output.

Further, the financial calculation apparatus of the present invention has a trade receivable against the ordinary profit for each period from the next period calculated based on the estimated amount of each account item of the financial statements for the next period calculated by the forecast value calculating means. Subtract the expected amount of accounts for receivables, add the estimated amount of accounts for accounts payable,
An objective profit / loss calculation means for adding the forecast amount of the interest item related to interest payments and further adding the forecast amount of the account item related to depreciation expenses to the objective profit / loss, and the income and expenditure of cash and deposits (1) Cash flow by profit and loss,
(2) Cash flow by inventory management, (3) Cash flow by collection and payment, (4) Cash flow by ancillary activities, (5) Short-term cash flow, (6) Long-term cash flow, and any of these It is desirable to have an evaluation means for evaluating the finance by obtaining the ratio of the objective profit / loss to the amount of cash flow, and the output means preferably to have the function of outputting the evaluation result by the evaluation means. Alternatively, the objective profit / loss calculation means further subtracts the term-end inventory amount from the ordinary profit to obtain the objective profit / loss.

In the financial calculation method of the present invention, the receivables are receivable against the ordinary profit for each period from the next period calculated based on the estimated amount of each account item of the financial statements for the next period calculated by the forecast value calculation means. Subtract the forecast amount for the accounts related to accounts payable, add the forecast amount for the accounts related to accounts payable, add the forecast amount for the accounts related to interest payments, and add the forecast amount for the accounts related to depreciation expenses. Objective profit / loss calculation step to be recorded as profit / loss,
Cash and deposit income and expenditure, (1) cash flow by accrued profit and loss, (2) cash flow by inventory management, (3) cash flow by collection and payment, (4) cash flow by ancillary activities,
(5) Short-term cash flow, (6) Long-term cash flow, and an evaluation step for evaluating financials by obtaining the ratio of objective profit / loss to the amount of any of these cash flows, an evaluation output that outputs this evaluation result It is characterized by including a step. Alternatively, the objective profit / loss calculation step is
The term-end inventory is further subtracted from the ordinary income to obtain the objective profit or loss.

According to the present invention, even in the financial statements for the next period calculated by the predictive value calculating means, the accurate correction can be made by eliminating the influences such as powdering, omission, interest exemption, shelving, depreciation and amortization. It is possible to obtain financial evaluation results.

Further, in the financial calculation device of the present invention, the input means inputs data transmitted from the client computer connected via the communication network, and the output means the client computer via the communication network. It is desirable to output to.

Further, in the financial calculation method of the present invention,
The input step is to input the data transmitted from the client computer connected via the communication network, and the output step is to output to the client computer via the communication network.

According to the present invention, the end-of-year amount of money for each account item of the financial statements for each period, and the planned increase rate of each account item for income, expenses, assets, liabilities, and equity based on the business plan, By inputting and transmitting the planned reduction rate or the planned amount of money to the client computer, it becomes possible to easily obtain the output result as described above.

The financial calculation program of the present invention includes an input means for inputting the amount of money at the end of each period for each account item of the financial statements for each period, a storage means for storing the amount of money at the end of each period for each account item of the financial statements, and storage. From the amount of each account item of the financial statements from the means, read out the items related to income, debt, and capital as income of cash and deposit, and from the storage device, read out the amount related to expenses and assets of the account item of the financial statement. Cash and deposit expenditures, and read the previous period unappropriated profit or loss from each storage item in the financial statements from the storage means, and add or subtract the income and expenses for each period as cash and deposit incomes or expenses. By calculating the amount of cash and deposits at the end of each period, the amount of each account item in the financial statements is calculated as the cash and deposit income for each period. While by dividing output O out, those causing a computer to function as an output means for outputting the Aridaka cash and deposit in the end of each period.

Further, the financial calculation program of the present invention reads out the amount at the end of each period from the storage means for each of the account items of the financial statements relating to the income and expense, and regards the income to the income of cash and deposit, and to the expense. Expenditures are cash and deposits, and among the account items of the financial statements from the storage means, regarding the assets, liabilities, and equity, the amount of change at the end of each period calculated by reading the amount at the end of each period The difference in decrease in cash and deposits is the difference in increase in cash and deposits, and the difference in increase in cash and deposits is the difference in payments related to liabilities and equity.
The difference in reduction is added or subtracted as cash and deposit expenditures, and the amount related to profit appropriation or loss processing is read out from the storage means and added or subtracted as cash and deposit income or expenditures from the end of each period. The computer is further made to function as a difference calculation means for calculating the increase / decrease amount of cash and deposits, and the output means is the amount of profit and expense read out by the difference calculation means at the end of each period and the assets and liabilities calculated by the difference calculation means. , Output the increase / decrease difference in capital related to each term by displaying cash and deposit income and expenditure for each term as positive and negative numbers respectively, and output the amount of increase and decrease in cash and deposit for each term Can be configured as one.

Further, the financial calculation program of the present invention subtracts the amount of account items relating to accounts receivable from the ordinary profit for each period calculated by reading the amount of each account item of financial statements from the storage means at the end of each period. Then, add the amount of accounts related to accounts payable, add the amount of accounts related to interest expense, and add the amount of accounts related to depreciation expense. The income and expenditure of deposits are (1) cash flow by accrued profit / loss, (2) cash flow by inventory management, (3) cash flow by collection and payment, (4) cash flow by ancillary activities, (5) short-term cash flow, (6) It is further classified as an evaluation means for evaluating finance by dividing into long-term cash flow and obtaining the ratio of the above-mentioned objective profit / loss to the amount of cash flow of any of these. Computer caused to function, output means may be configured as outputting an evaluation result by the evaluation means. Alternatively, the financial calculation program of the present invention can be configured such that the objective profit / loss calculation means further subtracts the term-end inventory amount from the ordinary profit to obtain the objective profit / loss.

Further, the financial calculation program of the present invention is the average value of the amount of money at the end of each period related to income and expenses read out or calculated by the difference calculation means and the amount of difference in the amount of increase / decrease of the amount related to assets, liabilities and capital between the end of each period. Based on the average value of each of the account items at the end of each period read from the storage means and the amount of cash and deposits at the end of each period calculated by the amount calculation method The computer is further made to function as a forecast value calculation means for calculating the forecasted amount of accounts and the forecasted amount of cash and deposits, and the output means uses the forecasted amount of each account item of the financial statements from the next fiscal year as income of cash and deposits. It can be configured such that it is divided into expenditures and output, and the forecasted amount of cash and deposits for the next period onwards is output.

Further, in the financial calculation program of the present invention, the predictive value calculating means is for the account items of the financial statements stored in the storage means concerning the assets and liabilities but not recognized as the assets and liabilities. Using the amount excluding the unacceptable amount, and regarding each of the account items of the financial statements stored in the storage means relating to income and expenses, it became a large amount or an excessive amount due to the special circumstances of each period. It can be configured to use a large amount or a small amount of an account item for a thing, which is corrected to a normally thought amount.

In the financial calculation program of the present invention, the input means are income, expenses, assets, liabilities based on the management plan,
For each account item related to equity, enter the planned increase rate, planned decrease rate or planned amount,
The predicted value calculation means can be configured to change the predicted amount and predicted amount of each account item of the financial statements for the next period onward based on the input planned increase rate, planned decrease rate or planned amount. Note that the planned amount of money can be input by reading the amount of money of each account item related to income, expenses, assets, liabilities, and equity predicted by another program.

In addition, the financial calculation program of the present invention is a trade receivable with respect to the ordinary profit for each period from the next period calculated based on the estimated amount of each account item of the financial statements for the next period calculated by the forecast value calculating means. Subtract the expected amount of accounts for receivables, add the estimated amount of accounts for accounts payable, add the estimated amount of accounts for interest payments,
Furthermore, the objective profit / loss calculation means for recording the amount calculated by adding the forecast amount of the account item related to depreciation and amortization as the objective profit / loss, cash and deposit income and expenses, , (3) Cash flow for collection and payment, (4) Cash flow for ancillary activities,
(5) Short-term cash flow, (6) Long-term cash flow, and by further calculating the ratio of the objective profit / loss to the amount of cash flow of any of these, the computer is further made to function and output. The means can be configured to output the evaluation result of the evaluation means. Alternatively, the financial calculation program of the present invention can be configured such that the objective profit / loss calculation means further subtracts the term-end inventory amount from the ordinary profit to obtain the objective profit / loss.

In the financial calculation program of the present invention, the input means inputs the data of the amount of each account item of the financial statements transmitted from the client computer connected via the communication network, and the output means is the output means. , Can be configured to output to the client computer via a communication network.

The financial calculation program of the present invention is applied to the Internet, a communication line such as a private line or a public line,
It is supplied to the computer through a computer-readable recording medium such as a hard disk, a CD-ROM, a flexible disk or a magneto-optical disk, or is recorded in a memory in the computer in advance and executed by the computer. The computer can be made to perform the same operation as the above-described financial calculation device of the present invention.

[0069]

FIG. 8 is a block diagram showing a configuration of a financial calculation apparatus according to an embodiment of the present invention. In FIG. 8, the financial calculation device according to the embodiment of the present invention is
An input means 1 for inputting data such as the amount of money of each account item in the financial statements; a storage means 2 for storing the input data;
An amount calculation means 3, a difference calculation means 4, a predicted value calculation means 5 and an objective profit / loss calculation means 6 which respectively calculate a significant amount, an increase / decrease difference amount, a future predicted value and an objective profit / loss based on the data read from the storage means 2, It has an evaluation means 7 for performing a financial evaluation based on each calculation result, and an output means 8 for outputting each calculation result and the evaluation result.

The input means 1 is means for inputting the amount of money at the end of each period for each account item of the financial statements for each period. For example, when adopting the year as the financial calculation period,
Enter each year-end amount for each account item of financial statements such as income statement, balance sheet, manufacturing cost report, profit appropriation statement and loss handling statement. Storage means 2
Is a means for storing the amount of money at the end of each period of each account item of the financial statements input by the input means 1.

Here, each account item of the income statement input by the input means 1 is sales, cost of sales, selling expenses and general administrative expenses (executive compensation, salary, miscellaneous pay, bonus allowance, retirement allowance, retirement Provision of salary allowance, statutory welfare expenses, welfare expenses, consumables expenses, office supplies expenses, rent, rent, insurance premiums, repair expenses, depreciation expenses, provision for credit losses, travel expenses, communication Expenses, water and utility costs, vehicle costs, payment fees, packing and packaging costs, fares, advertising costs, tax and public dues, entertainment expenses, newspaper book costs,
Membership fees, compensation allowance, lease fees, meeting fees, miscellaneous expenses, etc.),
Non-operating income (interest income, dividend income, miscellaneous income, etc.),
Non-operating expenses (interest expense, credit loss, discount fee, miscellaneous loss, etc.), extraordinary income (gain on sales of investment securities, reversal of allowance for credit losses, etc.), extraordinary loss (loss on sales of fixed assets, other, valuation loss), Corporate tax, local tax, corporate tax, etc. adjustments, etc.

Each account item of the balance sheet entered by the input means 1 is a current asset (cash / deposit, bill of exchange
Trade receivables, trade receivables, inventories such as merchandise / products / raw materials / work in process / stored goods, securities, advance payments, advance payments, short-term loans, accounts receivable, provisional payments, advance payments, officer loans, allowance for loan losses Other), fixed assets (buildings, equipment attached to buildings, structures, machinery, vehicles, tools, fixtures, land, tangible fixed assets such as construction in progress, trademark rights, utility model rights, facility usage rights, leasehold rights, etc. Intangible fixed assets such as telephone subscription rights, investment
Assets such as guarantee deposits / long-term loans / long-term prepaid expenses / investment securities / insurance reserves) and deferred assets, and current liabilities (notes payable, bills payable for equipment, accounts payable, short-term loans Long-term loans, accrued expenses, accrued expenses, advance payments, deposits, provisional payments, discounted bills, endorsed corporate bills, business taxes, accrued dividends, etc., officer loans, provision for bonuses, etc.), fixed Liabilities such as long-term debt, corporate bonds, convertible bonds, guarantee deposits, provision for retirement benefits, etc., capital stock,
It is capital such as new stock payment, capital reserve, legal reserve, and additional reserve fund.

Further, each account item of the manufacturing cost report input by the input means 1 includes material cost, labor cost (salary, wage,
Miscellaneous salaries, bonuses, retirement benefits, legal welfare expenses, welfare expenses, etc.), outsourcing expenses, expenses (consumables expenses, rent, rent, insurance expenses, repair expenses, depreciation expenses, travel expenses, communication expenses, Electricity charges, fuel costs, utility costs, vehicle costs, fares, tax and public dues, entertainment expenses, lease fees, miscellaneous expenses, etc.).

Further, each account item of the profit appropriation calculation statement input by the input means 1 is profit appropriation amount such as profit reserve, dividend, executive bonus, and additional reserve. Moreover, each account item of the loss processing statement input by the input means 1 is
It is the amount of loss processing such as the transfer of voluntary reserves, the transfer of other surplus, and the transfer of legal reserve.

The high-value calculating means 3 reads out from the storage means 2 each of the account items of the financial statements regarding income, debt, and capital, and regards them as income of cash and deposit, and from the storage means 2 of each account item of the financial statements. Of these, expenses and assets are read out to be used as cash and deposit expenditures, and the previous period unappropriated income or previous period unprocessed loss is read out from the storage means 2 as cash and deposit income or expenses. It is a means of calculating the amount of cash and deposits at the end of each period by adding and subtracting income and expenditure for each period.

Here, among the amounts of money of each account item of the financial statements read out from the storage means 2, the items relating to profits are sales, non-operating profits, extraordinary profits, etc. on the income statement. Regarding debt, bills payable on the balance sheet,
Accounts payable, Advance payments, Discount bills, Endorsement bills, Allowance for loan losses, Accrued accounts, Accrued expenses, Deposits, Provisional receipts, Income taxes payable, Provision for bonuses, Reserve for retirement benefits, Short-term loans Corporate bonds, officer loans, long-term loans and corporate bonds, bills payable for equipment,
Deposit deposits, etc. “Capital” refers to capital, reserves, surplus, etc. on the balance sheet. With respect to unappropriated profits in the previous fiscal year, the balance of profit reserves, dividends, bonuses for directors, and other reserves on the statement of profit appropriation in the previous fiscal year, even if the undistributed profits were deducted from the unappropriated profits in the previous fiscal year, This is the unappropriated retained earnings in the previous term when carried over. The financial calculation device according to the present embodiment treats these profits, liabilities, equity, and unappropriated profits in the previous term as cash and deposit income.

Further, among the amounts of the respective account items of the financial statements read out from the storage means 2, those relating to expenses are the cost of sales on the income statement, SG & A expenses, non-operating expenses, extraordinary losses,
Such as corporate tax. Assets include merchandise, products, raw materials / stored goods, work in progress, notes on the balance sheet, accounts receivable, advance payments, advance payments, accounts receivable, temporary payments, advance payments / others, short-term loans, executive loans. , Securities, fixed assets / deferred assets, investments, etc. With respect to unearned loss in the previous fiscal year, the amount of loss processing such as the transfer of voluntary reserves, other surplus transfer, and legal reserve reserve in the loss processing statement in the previous year was not processed in the previous year. This is an unprocessed loss in the previous term when the balance is still carried forward even after being deducted from the loss. The financial calculation apparatus according to the present embodiment handles these expenses, assets, and unprocessed loss in the previous period as cash and deposit expenditure.

The amount calculation means 3 calculates the amount of cash and deposits at the end of each period, that is, the balance of cash and deposits, by adding and subtracting the income and expenditure of these cash and deposits. Then, the output means 8 outputs the amount of money in each account item of the financial statements by dividing it into cash and deposit income and expenditure for each period as described above, and also outputs the amount for each period calculated by the cash computing means 3. Output the cash and deposit amount at the end of the period.

FIG. 9 is a diagram showing an example of the output of the financial statement as a financial statement by the output means 8. In the example shown in FIG. 9, the output means 8 calculates the income and expenditure of cash and deposits,
(1) Cash flow by profit and loss, (2) Cash flow by inventory management, (3) Cash flow by collection and payment, (4)
Cash flow through ancillary activities, (5) Short-term cash flow, (6)
It is divided into seven categories of long-term cash flow and (7) profit and loss up to the previous term, and output at the end of each term (in the illustrated example, for the five years from 1997 to 2013, at the end of each term).

(1) Category 11 of cash flow by accrued profit / loss
Then, out of the account items related to income, those related to generated income such as sales, non-operating income, and extraordinary income are output to the column on the left side of the table (income column 21) as one income group,
Expenses such as cost of sales, SG & A excluding depreciation, non-operating expenses excluding interest, extraordinary loss excluding valuation gains / losses, and corporate / resident tax are incurred as one expense group. Output to the right column (expenditure column 22). Further, the difference in the total amount between the income group and the expenditure group is output to the column on the right side of the expenditure column 22 (balance balance column 23) as the amount of “cash flow by accrued profit / loss”.

(2) Division of cash flow by inventory management 12
Then, among account items related to assets, items related to inventory expenditures such as merchandise, products, raw materials, work-in-progress, and stored goods are output to the column on the right side of the table (expenditure column 22) as one expenditure group. Further, the total amount of this spending group is output to the column on the right side of the spending column 22 (balance balance column 23) as the amount of “financing by inventory management”.

(3) In the cash flow classification 13 for collection and payment, one of the account items related to liabilities is one related to trade payables such as notes payable, accounts payable, advances received, discounted notes, endorsed notes, and allowance for doubtful accounts. It is output to the column on the left side of the table (income column 21) as an income group, and it relates to operating receivables such as bills receivable, accounts receivable, and advance payment among account items related to assets, and bill discounts corresponding to discount bills that are operating debts. Is output as one spending group to the column on the right side of the table (spending column 22). Further, the difference in the total amount between the income group and the expenditure group is output to the column on the right side of the expenditure column 22 (balance balance column 23) as the amount of “financing and payment”.

(4) In category 14 of cash flow in ancillary activities, accrued accounts, accrued expenses, deposits, loans, accrued income taxes, etc., bonus reserves, retirement salary reserves, etc. Related to other liabilities such as current liabilities as one income group (left side of the table)
Output to 1), the prepaid expenses in the account items related to assets,
Those related to other receivables such as accounts receivable, provisional payment, advance payment, and other current assets are output as one expenditure group in the right column (expense column 22) of the table. Further, the difference between the income group and the expenditure group is output to the column on the right side of the expenditure column 22 (balance balance column 23) as the amount of “cash management in ancillary activities”.

(5) In category 15 of short-term cash flow, out of account items relating to liabilities, those relating to short-term loans such as short-term loans and executive loans are output as one income group in the column on the left side of the table (income column 21). However, among the account items related to assets, those related to short-term loans, executive loans, short-term investments such as securities, and interest expenses corresponding to short-term loans, etc. are treated as one expenditure group in the right column of the table (expense column). 22). Further, the difference between the income group and the expenditure group is output to the column on the right side of the expenditure column 22 (balance balance column 23) as the amount of “short-term cash flow”.

(6) In category 16 of long-term cash flow, capital accounts, legal reserves, surpluses, etc., among account items related to capital, and long-term loans payable among account items related to liabilities,
Items related to long-term funds such as bills of payment for equipment, guarantee deposits, and other fixed liabilities are output as one income group in the column on the left side of the table (income column 21), and tangible fixed assets and intangible fixed items among the account items related to assets are output. Assets, investments, deferred assets, and other long-term investment funds, depreciation costs and valuation gains / losses directly related to fixed assets, and interest expenses corresponding to long-term debt, which is a long-term fund, are listed as one expenditure group. Output to the right column (expenditure column 22). Further, the difference between the income group and the expenditure group is output to the column on the right side of the expenditure column 22 (balance balance column 23) as the amount of “long-term cash flow”.

(7) In the profit / loss category 17 up to the previous period, the items related to unappropriated profits of the previous period are output as income in the column on the left side of the table (income column 21), and the items related to unprocessed loss of the previous period are output as expenses on the right side of the table. In the column (expenditure column 22).
In addition, the difference between these incomes and expenditures is used as the amount of “profit and loss until the previous period” in the column on the right side of the expenditure column 22 (balance balance column 2
Output to 3).

Further, the output means 8 calculates the amount of money obtained by summing the amounts of cash flow of each of the above (1) to (7) by the amount calculating means 3, that is, the amount of money at each end, as shown in FIG. It is output in the high-end column 24 of the book.

According to such a statement of amount of money, the amount of cash and deposits at the end of each period is calculated based on the amount of each end of period entered for each account item of the financial statements for each period. Revenues, liabilities, equity, and unappropriated retained earnings of each account in the financial statements for each period are shown as cash and deposit income in the column on the left side of the table, and expenses for each account in the financial statements for each period. , Assets and unrecovered losses in the previous period are displayed separately as cash and deposit expenditures in the right column of the table, and the calculated amount of cash and deposits at the end of each period is displayed. Therefore, the cause of increase and decrease in cash and deposits of individuals and companies becomes clear. Therefore, based on this high-value statement,
It is possible to easily analyze the business performance and financial contents by comparing the same industry for each cause of increase and decrease in cash and deposits.

Further, in the balance sheet statement shown in FIG. 9, since each account item of the financial statements is divided into seven categories (1) to (7), the increase and decrease of cash and deposits and The cause can be easily grasped from the cash flow categories (1) to (7). That is, if the income and expenditure of cash and deposits are classified as described above, the amount of money in the category (1) is the actual performance of management, the amount of money in the category (2) is the inventory management effort, and (3). The amount in the category of (5) refers to the management effort of accounts receivable, accounts payable, etc. The amount in the category indicates the substance of short-term financing activities or investment activities, the category in (6) indicates the long-term funds and management efforts for corporate management, and the amount in the category (7) indicates the business performance up to the previous period. , Respectively. Therefore, according to this calculation sheet, it is possible to analyze the management of the company from the above viewpoint.

Returning to FIG. 8, the difference calculation means 4 reads out from the storage means 2 the amount at the end of each period for the items related to income and expenses of each account item of the financial statements, and regards the items related to income as income of cash and deposits. , Expenses related to expenses are cash and deposit expenditures, and the amount of increase / decrease difference between the end of each period calculated by reading the end-of-term amounts of assets, liabilities, and capital among the account items of financial statements from the storage means 2 Among them, the decrease difference related to assets is the income of cash and deposits, the increase difference is the expenditure of cash and deposits, and the increase difference related to liabilities and equity is the income of cash and deposits,
The difference of decrease is added and subtracted as the expenditure of cash and deposits, and the amount related to profit appropriation or loss processing is read out from the storage means 2 in each account item of the financial statements and added or subtracted as the income or expenditure of cash and deposits. Is a means for calculating the amount of increase and decrease of cash and deposits.

Since the difference calculating means 4 is constituted by the profit before the previous period and the profit for the current period for the items related to assets, liabilities, and capital among the account items of the financial statements, In order to calculate only the configured amount of money, first, the amounts of money at the end of each of these periods are read out, and the increase / decrease difference amount of the amount of money between the respective periods of end thus read out is obtained. For each of the items related to income and expenses in the financial statements, all of them consist of profits for the current period, so only the amounts at the end of each period are read out, and the items related to assets, liabilities and equity are calculated. The difference between the amounts at the end of the period is added or subtracted, and the amount of profit disposal or loss disposal is added or subtracted. As a result, the amount of increase / decrease in cash and deposits at the end of each period is calculated.

The output means 8 stores the amount of income and expenses read out by the difference calculation means 4 at the end of each period and the calculated difference between the end of each period related to assets, liabilities and capital as cash for each period. It has a function to display and output the income and expenditure of the deposit by positive and negative numbers, respectively, and to output the calculated amount of increase and decrease of cash and deposit for each period. FIG. 10 is a diagram showing an output example of the occurrence calculation sheet as the financial statement by the output means 8.

In the example shown in FIG. 10, the output means 8 outputs the amount of income and expenses read from the storage means 2 by the difference calculation means 4 at the end of each period and the end of each asset, liability and equity calculated by the difference calculation means 4. (1)
Cash flow from accrued profit / loss, (2) Cash flow from inventory management, (3) Cash flow from collection and payment, (4) Cash flow from ancillary activities, (5) Short-term cash flow, (6) Long-term cash flow, (7) Profit Output for each period (year in the illustrated example, each year for 5 years from 1997 to 13) according to the seven categories 11, 12, 13, 14, 15, 16, 18 of disposal (loss loss treatment) is doing.

(1) Classification of cash flow by profit and loss 11
Then, among the account items related to revenue, those related to revenues such as sales, non-operating income, and extraordinary income are displayed as income with a positive value, and among account items related to expenses, SG & A expenses excluding cost of sales and depreciation expenses, Non-operating expenses excluding interest and discount charges, extraordinary losses excluding valuation gains / losses, expenses related to accruals such as corporate tax and inhabitant tax are shown as negative numbers, and the sum of these numbers is calculated as Is output as. Depreciation, interest and discounts, and valuation gains and losses are described in “Short-term cash flow” and “Long-term cash flow” below.
Alternatively, it is output in each of the categories 15, 16 and 13 of “financing and payment cash flow”.

(2) Division of cash flow by inventory management 12
In addition, among the account items related to assets, the difference in decrease of items related to inventory such as products, products, raw materials, work in process, and stored goods is shown as a positive value as income, and the increase amount is shown as a negative value as expenditure, and these The sum of the numerical values of is output as "cash management by inventory management".

(3) In the cash flow classification 13 for collection and payment, the difference in increase in the account items relating to liabilities, such as trade notes, accounts payable, advances received, discount notes, endorsement notes, and allowance for doubtful accounts. Revenue is shown as a positive number, and the decrease amount is shown as an expense, with a negative number. In addition, the difference in decrease of trade receivables such as trade notes, accounts receivable, and advance payments out of the account items related to assets is shown as a positive value as income, and the increase amount is shown as a negative value as expenditure, and the bill discount fee is also spent. Is displayed as a negative number, and the sum of these numbers is output as "financing and payment cash flow".

(4) In category 14 of cash flow in ancillary activities, accounts payable, accounts payable, deposits, borrowings, income taxes payable, bonus reserves, retirement allowances, etc. The difference in increase related to other liabilities such as current liabilities of
The difference in decrease is displayed as a negative value.
In addition, among the account items related to assets, the difference in decrease of prepaid expenses, accounts receivable, provisional payments, advance payments, and other receivables such as other current assets is shown as a positive value as income, and the increased amount is a negative value as expenditure. Is displayed and the sum of these numbers is output as “financing of ancillary activities”.

(5) In category 15 of short-term cash flow, out of the account items relating to liabilities, short-term borrowings, short-term borrowings such as executive borrowings, and the like, the increase difference is shown as a positive value, and the decrease difference is negative as an expense. Display by the value of. Also, among the account items related to assets, the difference in decrease of short-term loans, executive loans, short-term investments such as securities, etc. is shown as a positive value as income, and the increase difference is shown as a negative value as expenditure, and Expenses such as interest payments corresponding to short-term debt are displayed as negative numbers, and the sum of these numbers is output as "short-term cash flow".

(6) In category 16 of long-term cash flow, capital accounts, legal reserves, surpluses, etc., among the account items related to capital, and long-term loans payable among the account items related to liabilities,
Items related to long-term funds such as bills payable for facilities, guarantee deposits, and other fixed liabilities Incremental difference is shown as a positive value as income and negative difference is shown as an outflow. In addition, among the account items related to assets, the difference in decrease in long-term investment funds such as tangible fixed assets, intangible fixed assets, investments, deferred assets, etc. is shown as a positive number as income, and the difference in increase is shown as a negative number as expenditure. To do. Furthermore, depreciation and valuation gains / losses, interest expenses corresponding to long-term debt, etc. are displayed as negative expenditures, and the sum of these figures is output as "long-term cash flow".

(7) In the division 18 of profit appropriation (disposal of losses), profit reserves, dividends, executive bonuses, other reserves, etc., among the account items related to profit appropriation, are displayed as negative expenses. In addition, among the account items related to loss processing, the amount of reserve fund transfer, other surplus transfer amount,
The amount of profit reserve transfer etc. is displayed as a positive value as income, and the total of these is output as "profit appropriation (loss treatment)".

The output means 8 also outputs the increase / decrease amount of cash and deposits calculated by the difference calculating means 4 to the increase / decrease amount column 25 as the deduction amount of cash flow. In addition, at the end of the period, there is a column 2 in the accrual statement shown in FIG.
Numeral 4 indicates the amount of cash and deposits at the end of the previous period calculated by the amount calculation means 3 described above and the amount of increase and decrease of cash and deposits at the end of each period calculated by this difference calculation means 4 Is being output.

According to the accrual statement shown in FIG. 10, the account items of the financial statements are divided into seven categories (1) to (7) above. And the cause thereof can be easily understood from the cash flow classifications of (1) to (7). That is, by displaying the cause of the increase and decrease of cash and deposits by plus or minus for each account item and dividing as described above, the amount of (1) classification shows the actual results of management for each period, The amount in the category of (2) is the inventory management effort for each period, and the amount in the category of (3) is the management effort for accounts receivable, accounts payable, etc. for each period.
Although the amount in the category of (4) is not directly related to the business activities, the management effort of the debts and debts for each period that is incidentally derived is (5)
The amount in the category of (7) is the substance of short-term financing activities or investment activities for each period, the category of (6) is the amount of long-term funds for business management and its management effort for each period, and the amount in the category of (7). Represents the disposal of profits or disposal of losses until the previous term. Therefore, according to this accrual calculation statement, it becomes possible to analyze the management of the company or the like from the above viewpoint. In addition, the amount of each account in the financial statements memorized for each period and the amount of increase and decrease of cash and deposits for each period are displayed, so that income, expenses, assets, liabilities, equity, appropriation or loss disposal The trend of increase / decrease during each period becomes clear. That is, according to this occurrence statement, the causes of increase and decrease of cash and deposits can be listed in a time series, and the cash flow contents for each period can be clarified.

The predictive value calculating means 5 shown in FIG. 8 calculates the average value of each period based on the amount of money related to the profit and expense read out by the difference calculating means 4, and calculates by the difference calculating means 4. The average value for each period is calculated based on the amount of increase / decrease in the amount of money related to assets, liabilities, and equity between the end of each period, and the amount of each account item at the end of each period read out from the storage means 2 It is a means for calculating the estimated amount of cash and deposits and the estimated amount of cash and deposits of each account item of the financial statements from the next period on the basis of the amount of cash and deposits at the end of each period calculated in 3.

The output means 8 divides the forecast amount of each account item of the financial statements for the next period and thereafter calculated by the forecast value calculating means 5 into cash, deposit income and expenditure, and outputs cash for the next period and thereafter. And a function to output the estimated amount of deposit. The management plan statement output by the output means 8 includes the average value of the amount of money at the end of each period related to income and expenses, and the average value of the amount of increase and decrease of the amount of money related to assets, liabilities, and capital at the end of each period. The forecasted amount of each account item and the forecasted amount of cash and deposits of the financial statements from the next period, which are calculated based on each account item and the amount of cash and deposits at the end of each period, are displayed.

Here, in the present embodiment, the predictive value computing means 5 recognizes, among the account items of the financial statements stored in the storage means 2, those relating to assets and liabilities but not recognized as assets and liabilities. The amount of money that is excluded (off-balanced) is used, and among the account items of the financial statements stored in the storage means 2, those related to income and expenses are large or small depending on the special circumstances of each period. A large amount or an excessively small amount of the account items for which the amount becomes a large amount is corrected to a normally thought amount (excludes peculiarity).

FIG. 11 is a diagram showing an output example of the management plan calculation sheet as the financial calculation sheet by the output means 8. In the example of FIG. 11, the predictive value calculating means 5 indicates the unacceptable amount of the account items of the financial statements stored in the storage means 2 for the assets and liabilities that are not recognized as the assets and liabilities. Using the excluded amounts, the amount of profit and expenses related to the large amount or the small amount due to the special circumstances of each period, the large amount or the small amount of the account item is corrected to the amount which is usually considered. Based on the amount of each account item in the final period calculated using the average value of the amount of income and expenses at the end of each period calculated by the difference calculation means 4, and the end of each period for assets, liabilities and equity The average amount of increase / decrease in the amount of is used to calculate the forecast amount and forecast amount of each account item in each period from the next period. Furthermore, the predicted value calculation means 5 is
Forecast amount and forecast for each account of financial statements from the next period onward based on the planned increase rate, planned decrease rate or planned amount of income, expense, asset, liability, equity account entered based on the management plan The amount of money is changed.

In the management plan statement shown in FIG. 11, cash and deposit income and expenditure in the final period (2001), and the difference between them and the amount of money are the same as those of the money statement shown in FIG. (1)
~ (7) Division 11 to 17 according to the income column 2 respectively
1, the expenditure column 22, the balance balance column 23, and the reserve column 24 are output, and the forecast amount and forecast reserve amount of each account item in each period after the next period are output. Similarly to the final period, the forecasted monetary amount and forecasted amount are also 11 to 17 in (1) to (7).
Are output to the predicted income column 26, the predicted expenditure column 27, the predicted balance sheet 28, and the predicted amount column 29, respectively.

The predicted ratio (planned increase ratio or planned decrease ratio) or predicted amount (planned amount) input by the input means 1 is output to the predicted ratio column 30a or the predicted amount column 30b of FIG. 11, respectively. . Further, the amount of money used for eliminating the peculiarities and the off-balancing with respect to the income and expenditure of cash and deposits in the final period by the predicted value calculation means 5 is output to the correction column 31. In addition, income and expenses of cash and deposits in the final period, amounts after the elimination of peculiarities of these gaps and high balances and after off-balancing are respectively the adjusted income column 32, the adjusted expenditure column 33, and the adjusted balance. It is output to the remaining column 34 and the corrected postal column 35. Figure 11
In the example of the management plan calculation statement, only the predicted values for the next year (2002) and the year after (2003) for the final year (2001) are output, but the predicted values for the year after the second and subsequent years are output. It is also possible.

Now, with reference to FIGS. 12 and 13, the peculiarity elimination and the off-balancing by the prediction value calculating means 5 will be described. FIG. 12 is a diagram showing an example of the peculiarity exclusion table, and FIG. 13 is a diagram showing an example of the asset property examination table.

The peculiarity exclusion table shown in FIG. 12 is used to exclude a numerical value or the like which is outstanding in the profit and loss record due to a special reason from the predicted value. This peculiarity exclusion table is based on the profit and loss statement, and by correcting the number that is prominent due to a special reason in each account item on the income statement to a normal value, the peculiarity of profit and loss results Eliminate. In the peculiarity exclusion table shown in FIG. 12, the amount of each account item of the income statement for each year up to the final year is displayed in the amount column 41, and the amount of the account item from which peculiarity is to be excluded is shown. Is input to the normal numerical value column 42 by the input means 1. Alternatively, the ratio to the amount of money displayed in the amount of money column 41 is input to the composition ratio column 43 by the input means 1.

The asset property examination table shown in FIG. 13 is used for off-balancing assets / liabilities on the balance sheet in consideration of their asset properties and the risk of recovery or damage to value. To be This asset property examination table is based on the balance sheet and is for excluding, from the numerical value calculated by the predicted value calculation means 5, the accounts receivable that have gone bankrupt and are unlikely to be collected. In the asset-property examination table shown in FIG. 13, the amount of each account item relating to assets and liabilities in the final year is displayed in the amount column 44, and the amount of the account item to be off-balanced is input from the input means 1. Enter in the amount column 45 according to.

Correction column 31 and corrected revenue column 3 shown in FIG.
2. The amounts output to the post-correction expenditure column 33, the post-correction balance balance column 34, and the post-correction balance column 35 are the amounts based on the peculiarity exclusion table shown in FIG. 12 and the asset property examination table shown in FIG.

Further, the predicted value calculation means 5 in the present embodiment has a function of changing the predicted sales amount based on the sales quantity and the sales price input for each product or product for the sales among the account items related to the profit. Prepare

FIG. 14 is a diagram showing an example of a sales plan table.
In the sales plan table shown in FIG. 14, a predicted value input field 4 for inputting a future predicted sales quantity, a predicted average unit price, and a predicted sales amount based on the management plan for each product or product name
6 is provided. When each predicted value is input to the predicted value input field 46 by the input means 1, the predicted value calculation means 5 changes the predicted sales amount based on the input predicted value, and the predicted income field of FIG. 26,
It outputs to the prediction balance balance column 28 and the prediction existence column 29, respectively.

Note that, in this sales plan table, in place of the forecast sales quantity, the forecast average unit price and the forecast sales amount for each product or product name, a forecast ratio input column 47 for inputting these increase / decrease percentages for the respective items is provided. It is also possible to input the respective prediction ratios into the prediction ratio input field 47 by the input means 1. At this time,
The predicted value calculation means 5 changes the predicted sales amount based on the input predicted ratio, and also outputs the predicted sales amount to the predicted income column 26, the estimated balance balance column 28, and the predicted amount column 29 of FIG.

Further, the predictive value calculating means 5 in the present embodiment, for the cost of sales among account items related to expenses,
It has a function to change the planned cost of sales based on the purchase quantity or the manufacturing quantity and the purchase price or the manufacturing price entered for each product or each product.

FIG. 15 is a diagram showing an example of the cost plan table.
In the cost plan table shown in FIG. 15, a future forecast purchase quantity or forecast production quantity, a forecast average unit price, a forecast purchase price or a forecast manufacturing price (cost) based on the business plan is input for each product or product name. A prediction value input field 48 is provided. The input means 1 is used for the predicted value input field 48.
When each predicted value is input by, the predicted value calculation means 5 changes the predicted cost of sales based on this input predicted value, and at the same time, the predicted expenditure column 27, the forecast balance column 28 and the forecast amount column 29 of FIG. Output to each.

In this cost plan table, instead of the forecast purchase quantity or forecast production quantity, forecast average unit price, forecast purchase price or forecast production price (cost) for each commodity or commodity name, these items for the previous period are used. Prediction rate input fields 49 for inputting the respective increase / decrease rates are provided, and it is also possible to input each prediction rate to the prediction rate input field 49 by the input means 1. At this time, the predicted value calculation means 5 changes the predicted cost of sales based on the input predicted ratio, and the predicted expenditure column 27 of FIG.
It outputs to the prediction balance balance column 28 and the prediction existence column 29, respectively.

Returning to FIG. 8, the objective profit-and-loss calculation means 6 reads out from the storage means 2 the financial statements at the end of each period of each account item of the financial statements, and calculates the ordinary profit for each period. The sum of the amount in the account related to accounts payable, the amount in the account related to interest expense, and the amount in the account related to depreciation expense It is a means of recording as ".

Further, the objective profit / loss calculation means 6 sells the ordinary profit for each period after the next period calculated based on the estimated amount of each account item of the financial statements for the next period after calculated by the forecast value calculation device 5. Amount obtained by subtracting the forecast amount of accounts relating to accounts receivable, adding the forecast amount of accounts relating to accounts payable, adding the forecast amount of accounts relating to interest expense, and adding the forecast amount of accounts relating to depreciation expenses Is recorded as "objective profit / loss before subtracting inventory expenditure".

The evaluation means 7 calculates cash and deposit income and expenditure as follows: (1) Cash flow by accrued profit / loss, (2) Cash flow by inventory management, (3) Cash flow by collection and payment,
(4) Cash flow through ancillary activities, (5) Short-term cash flow,
(6) Long-term cash flow, which is divided into six, and is a means for evaluating the financial condition by obtaining the ratio of the above-mentioned objective profit / loss to the amount of any of these cash flow.

The evaluation means 7 was determined as described above (1)
.. (6) Evaluate each cash flow in ranks A to E based on the ratio of the objective profit or loss to each amount of cash flow.
This evaluation is based on standard financial ratios by industry, size, etc. calculated from past financial data of small and medium-sized enterprises. This standard financial ratio is shown in, for example, the SME management index defined by the SME Support Act. The evaluation result by the evaluation means 7 is output by the output means 8 to the debtor classification examination table (performance) shown in FIG. 16, the debtor classification examination chart (financial content / cash flow) shown in FIG.
It is output to the comprehensive evaluation column 62 of 0.

(1) The ratio of the objective profit / loss to the cash flow due to the generated profit / loss (long-term invested capital profit ratio) is calculated by the following equation (1). Profit ratio of long-term investment funds = objective profit / loss before deducting inventory expenditure / long-term cash flow (capital / legal reserve + fixed liabilities) Amount ... Formula (1) So, add depreciation to the numerator. Interest expense is excluded from the numerator to avoid confusion between interest rate exemption and shelving companies and sound companies. In order to eliminate the recording of fictitious accounts receivable (decoration) and fictitious accounts payable (tax evasion), accounts receivable are subtracted from the numerator and accounts payable are added.

The long-term invested capital profit rate is shown in FIG.
Is output to. The ranking result is output to the evaluation columns 63, 64, 65, 66, 67 in FIG. Rank A is "effectively managing the invested capital and achieving good business performance", Rank B is "recognized that efforts are made to invest the invested capital", and Rank C is "more effort is required to manage the invested capital." , Rank D means "it is difficult to recover the invested capital", and rank E means "there is no prospect of recovering the invested capital".

(2) The ratio of the objective profit / loss to the cash flow by inventory management (inventory expenditure ratio) is calculated by the following equation (2). Inventory expense ratio = Objective profit / loss before subtracting inventory expense / term-end inventory ... Formula (2) Since inventory cannot be immediately cashed, it is regarded as expense spent or bad assets. Therefore, as with other costs, the amount of money invested in the cost of inventory should be minimized. In addition, if it is regarded as a bad asset, it should be made an off-balance sheet, but since it depends on whether the company's business performance is good or not, it can be made into a cost, so the ratio with the objective profit or loss of the company will be examined. In addition, in the case of powder decoration with fictitious inventory, this calculated value is extremely low.

The inventory expenditure rate is output to the comprehensive evaluation column 62 of the section 12 in FIG. Also, the ranking result is
It is also output to the comprehensive evaluation column 62 of the section 12 in FIG. Rank A "does not require inventory and is excellent in inventory management", Rank B "efforts are recognized in inventory management", Rank C "problems in inventory management",
Rank D means "there is a risk of inventory control and powder decoration" and rank E means "the powder decoration is rich". Note that the inventory expenditure ratio is the debtor classification examination table (performance) in Figure 16.
The output on the accrual statement of FIG. 10 instead of the above is because the inventory is closely related to the cost of sales, which is a component of cash flow by the above-mentioned profit and loss, and therefore the obligor classification examination table of FIG. This is to avoid duplication.

(3) The ratio of the objective profit / loss to the cash flow in collection and payment (trade debt cash flow ratio and trade receivable cash flow ratio) is, for example, the following formulas (3-1) and (3-2).
Ask by. Operating debt cash ratio = Objective profit / loss before subtraction of inventory expenditure / Accounts payable ... formula (3-1) Operating debt credit ratio = Objective profit / loss before subtraction of inventory expenditure / Accounts receivable ... formula (3-2) Sales However, even if a large amount of profits are generated, if the sales of the sale are not progressed, it will be "not enough money for the bill". In addition, even if a large amount of purchases are made, the funds will be held if the accounts payable are not paid indefinitely. It is no exaggeration to say that cutting the bill of exchange is a kind of cash flow similar to borrowing. Therefore, in order to accurately judge the actual state of accounts payable and accounts receivable, the judgment is made by comparing the fictitious sales and fictitious costs with the objective profit and loss excluding the influence.

The operating debt financing ratio is shown in Category 5 of FIG.
2 is output. Further, the ranking result is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is “good operating debt”, Rank B is “easy to pay operating debt”, Rank C is “paying operating debt”, Rank D is “deferred payment” There is a fear, and rank E means "there is a possibility of a shortage in the near future".

[0129] The cash flow ratio of trade receivables is classified into Category 5 in Fig. 17.
3 is output. Further, the ranking result is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is "good condition of trade receivables", rank B is "good efforts to collect trade receivables", rank C is "problem in recovering trade receivables", rank D is "bad bonds The number is increasing and there is a risk of powder decoration ", and rank E means" bad debts have become apparent and powder decoration is rich ".

(4) The ratio of the objective profit / loss to the cash flow in the ancillary activities (the cash flow ratio in other debts and the cash flow ratio in other debts) is, for example, the following formula (4-1):
Calculated by (4-2). Cash flow ratio for other debts = Objective profit / loss before subtraction of inventory expenditure / Other debts (excluding accrued income taxes) ... Formula (4-1) Cash flow ratio for other debts = Before subtraction of inventory expenditures Objective profit / loss / other claims ... Formula (4-2) If the withholding income tax deposit of the employee is not paid, the funds will be retained. It can be said that the remarkable increase in provisional payments is a concern for loose management. Therefore, in order to judge the actual condition of other receivables and payables, the judgment is made by comparison with the objective profit and loss excluding the effects of fictitious sales and fictitious costs.

FIG. 17 shows the cash flow ratio of other debts.
Is output to the section 54. Also, the ranking result is
It is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is "other debt is in good condition",
Rank B: "Other efforts allow payment of debt",
Rank C is "There is a problem in payment of other debts", Rank D
Means "There is a risk of deferring payments" and Rank E means "possible shortage of funds in the near future".

The cash flow ratio for other bonds is shown in FIG.
Is output to the section 55. Also, the ranking result is
It is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is "the condition of other loans is good",
Rank B: "Efforts are allowed to collect other debts",
Rank C is "There is a problem in collecting other debts", Rank D
Indicates that “bad debts are increasing and there is a risk of powder decoration”, and rank E means “bad debts have become apparent. Amortization is required”.

(5) The ratio of the objective profit / loss to the short-term cash flow (short-term cash flow security level) is obtained by the following equation (5), for example. Short-term cash flow security = objective profit / loss before subtracting inventory expenditure / (short-term debt + executive debt) (5) Funds secured by short-term cash flow should be repayable immediately. The source of repayment should be cash flow from operating activities. Therefore, the judgment is made in comparison with the objective profit and loss in which depreciation and amortization expenses are added to ordinary profit, and interest expenses are added in order to exclude nominal profits due to interest rate reductions and shelving.

The short-term cash flow security level is classified as 56 in FIG.
Is output to. Further, the ranking result is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is “No problem in repayment of short-term cash flow fund”, Rank B
“Short-term funding is recognized for efforts to manage cash”, Rank C is “problem in short-term funding”, Rank D is “difficult to fund short-term funding”, Rank E is “unable to fund short-term funding” Respectively.

(6) The ratio of objective profit / loss to long-term cash flow (long-term cash flow security level) is obtained by the following equation (6), for example. Long-term cash flow security = objective profit / loss before subtracting inventory expenditure / (long-term debt + other fixed liabilities) (6) Compare long-term debt with objective profit / loss to determine repayment status. Since long-term debt is basically a capital investment in fixed assets, etc., the sale of real estate, etc. will be considered when the above repayment becomes difficult.

The degree of long-term cash flow security is classified as 57 in FIG.
Is output to. Further, the ranking result is output to the evaluation columns 68, 69, 70, 71, 72 of FIG. Rank A is "No problem in repayment of long-term cash flow", Rank B
"Long-term financing is worthy of efforts to repay funds", Rank C is "problem in long-term financing", Rank D is "difficult to fund long-term", Rank E is "cannot finance long-term, real estate Etc. must be sold ”.

Returning to FIG. 8, the evaluation means 7 also makes an evaluation based on the average value calculated by the difference calculation means 4. The evaluation result is displayed in the evaluation column 61 on the right side of the accrual calculation chart of FIG. 10 as the situation of the final year with respect to the average cash flow of each year. In addition, in the comprehensive evaluation column 62 of the divisions 13, 14, 15, and 16 of the occurrence calculation statement of FIG.
The same result as the evaluation column 68 of the seven categories 52, 53, 54, 55, 56 and 57 is output.

Further, in the financial calculation apparatus according to the present embodiment, based on the predicted amount of each account item of the financial statements from the next period calculated by the predicted value calculation unit 5, the output unit 8 predicts the future value as shown in FIG. It is possible to output the forecast income statement 81 and the forecast balance sheet 82. Further, as shown in FIG. 19, it is also possible to output a line graph 83 and a bar graph 84 based on the predicted amount of each account item of the financial statements for the next period onward and the predicted amount of cash and deposits.

The financial calculation apparatus according to the present embodiment can be realized by one computer by executing a financial calculation program that causes a computer to function as each of the above-mentioned means 1 to 8. However, it can be realized via a communication network such as the Internet. It can also be realized by a plurality of computers connected to. In this case, the financial calculation device according to the present embodiment is a server computer, and a device connected to this server computer via a communication network is a client computer.

Data such as the amount of money of each account item in the financial statements is input to the client computer at any time, and the data is appropriately transmitted from the client computer to the server computer as needed. The input means 1 of the server computer is assumed to input the data transmitted from this client computer. The result calculated by the server computer as described above is output by the output means 8.
Output to a client computer via a communication network.

With such a configuration, the end-of-year amount for each account item of the financial statements for each period and the planned increase of each account item for income, expenses, assets, liabilities, and equity based on the management plan By inputting and transmitting the ratio, the planned reduction ratio, the planned amount of money, etc. to the client computer, the output result as described above can be easily obtained on the client computer.

[0142]

According to the present invention, the following effects can be obtained.

(1) For each account item of the financial statements for each period, the amount of money at the end of each period is input, and the amount of each account for the entered financial statement at the end of each period is stored in the storage means. Of the amounts of each account in the tables, those related to income, debt, and capital are read as cash and deposit income, and from the storage means, of the amounts of each account in the financial statements, those related to expenses and assets are read out to cash and deposits. And the income and expenses of cash and deposits by adding and subtracting the income and expenses for each period, by reading out the unappropriated profit in the previous period or unprocessed loss in the previous period from each storage item of the financial statements from the storage means. The amount of cash and deposits at the end of each period is calculated, and the amount of each account item in the financial statements is divided into cash and deposit income and expenditure for each period and output. The output of cash and deposits at the end of the period makes it possible to easily grasp each account item in the financial statements of the target period as income and expenditure of cash and deposits, and It becomes possible to easily grasp the height. Further, if the financial calculation device of the present invention is used to perform financial calculation for each period, the output result will clarify the increase and decrease of cash and deposits for each period and the cause of the increase and decrease, and the same industry for each cause of increase and decrease of cash and deposits. It is possible to compare and easily analyze the business performance and financial content.

(2) The amount of money at the end of each period is read out from the storage means for each of the account items of the financial statements, and those relating to the profit are cash and deposit income.
Expenses related to expenses are cash and deposits, and the difference in the amount of change between the end of each period calculated by reading out the amount of end of each period related to assets, liabilities, and equity among the account items of financial statements from the storage means Differences related to assets are the income of cash and deposits, differences of increase are the expenses of cash and deposits, differences of increase related to liabilities and equity are the income of cash and deposits, and differences of decrease are the expenditures of cash and deposits. Furthermore, the amount related to profit appropriation or loss processing of each account item of the financial statements is read out from the storage means, and the increase or decrease amount of cash and deposits for each period is calculated by adding or subtracting the amount of cash or deposit income or expenditure, and read. The amount of income and expenses generated at the end of each period and the calculated change in the amount of assets, liabilities and equity between the end of each period are calculated as cash and deposits for each period. By displaying income and expenditure as positive and negative numbers respectively and outputting them, and by outputting the amount of increase and decrease of cash and deposits for each period end, the amount of each account item of financial statements memorized for each period and As the amount of increase and decrease in cash and deposits for each period based on the amount held is displayed, the increasing and decreasing trend of income, expenses, assets, liabilities, equity, appropriation or loss disposal for each period becomes clear, and cash and deposits It is possible to list the causes of increase and decrease in chronological order and clarify the cash flow contents for each period.

(3) The account item relating to accounts receivable is subtracted from the ordinary profit for each period calculated by reading out the amount of each account item of the financial statements from the storage means, and the account item relating to accounts payable. , The sum of the amounts of the account items related to interest payments, and the sum of the amounts of the account items related to depreciation expenses is taken as the objective profit or loss, and cash and deposit income and expenses are funded by the profit and loss generated, Cash management by inventory management, cash collection by collection and payment,
It is divided into cash flow by ancillary activities, short-term cash flow, and long-term cash flow, and by calculating the ratio of objective profit / loss to the amount of any of these cash flows, the financial status is evaluated, and the output of this evaluation results It is possible to obtain accurate financial evaluation results that exclude the effects of omissions, interest exemptions, shelving, and nominal profits.

(4) From the storage means and the average value of the amount of money at the end of each period related to income and expenses read out or calculated by the difference calculation and the average value of the amount of increase or decrease of the amount of money related to assets, liabilities, and capital at the end of each period. Based on the amount of each account item at the end of each period that was read out and the amount of cash and deposits at the end of each period calculated by calculating the amount of cash, the forecast amount and cash and deposit of each account item in the financial statements from the next period onward, respectively The forecasted amount of cash is calculated and the forecasted amount of each account item in the financial statements from the next period onwards is divided into cash and deposit income and expenses, and the forecasted amount of cash and deposits from the next period is output. Depending on the composition, the average value of the amount of income and expenses at the end of each period and the average of the amount of change in the amount of assets, liabilities, and equity between the end of each period, and the end of each period Based on the account items and the amount of cash and deposits, the forecast amount of each account and the estimated amount of cash and deposits of the financial statements from the next period onwards are calculated and output, so that future cash and deposits are calculated. It is possible to easily judge future cash flow or investment activity because it is possible to list the amount of money and its cause of change in time series.

(5) Of the account items of the financial statements stored in the storage means in the calculation of the predicted value, those not related to assets and liabilities but not recognized as assets and liabilities are excluded. Using
Furthermore, among the account items of the financial statements stored in the storage means, the large or small amount of the account items related to income and expenses that have become large or small amounts due to special business circumstances in each period. By using the amount that has been corrected to a value that is usually considered, excluding those that are not recognized as assets and liabilities in the past results, and when there is a prominent outlier due to special circumstances in that period, its peculiarity The future predicted value based on the normal value excluding is output, and accurate future prediction is possible.

(6) Subtract the amount of accounts related to accounts receivable and add the amount of accounts related to accounts payable to ordinary profit calculated based on the amount of each account included in the input financial statements, The amount of the account item related to interest expense is added, and the amount of the account item related to depreciation is added, and the amount is recorded as an objective profit or loss. , Cash flow for collection and payment, cash flow for ancillary activities, short-term cash flow, and long-term cash flow, and evaluate the financial status by obtaining the ratio of the above-mentioned objective profit / loss to the amount of cash flow of any of these. With the configuration that outputs the evaluation result, it is possible to eliminate the influence of powder decoration or omission and perform accurate financial evaluation and comparison with the same industry.

(7) Enter the planned increase rate, planned decrease rate or planned amount for each account item related to revenue, expenses, assets, liabilities and equity based on the management plan,
Based on the entered planned increase rate, planned decrease rate or planned amount based on the entered planned increase rate or planned decrease rate depending on the configuration that changes the forecast amount and forecasted amount of each account in the financial statements from the next period The forecasted amount and forecasted amount of each account item of the financial statements for the next period and after that changed are calculated and output, so that the management plan can be freely changed according to the substance of the corporate activity.

(8) According to the present invention, the data of the amount of each account item of the financial statements transmitted from the client computer connected via the communication network is input and output to the client computer via the communication network. Since it is possible to perform the above-mentioned various processes by the client computer without separately installing the financial calculation device main body, many managers can easily analyze the business performance and financial contents at a low fee, and manage future business. It is possible to make a management plan immediately by fully implementing strategies and cash flow measures.

[Brief description of drawings]

FIG. 1 is an explanatory diagram of powder decoration by recording fictitious sales (trade receivable), where (a) shows an example of an appropriate company, (b) shows an example of a company doing powder decoration, ( (c) is a figure which shows the comparison table of (a) and (b).

FIG. 2 is an explanatory diagram of leakage by excluding sales (accounts receivable), and (a) is a diagram showing an example of a proper company,
(B) is a figure which shows the example of the company which has leaked, (c) is a figure which shows the comparison table of (a) and (b).

FIG. 3 is an explanatory view of powder decoration by excluding cost (accounts payable), (a) showing an example of a proper company,
(B) is a figure which shows the example of the company which is decorating powder, (c) is a figure which shows the comparison table of (a) and (b).

FIG. 4 is an explanatory diagram of leakage by recording fictitious costs (accounts payable), where (a) is a diagram showing an example of a proper company;
(B) is a figure which shows the example of the company which is decorating powder, (c) is a figure which shows the comparison table of (a) and (b).

5A and 5B are explanatory diagrams of powder decoration by recording a fictitious inventory, in which FIG. 5A is a diagram showing an example of an appropriate company, FIG. 5B is a diagram showing an example of a company performing powder decoration, and FIG. (A),
It is a figure which shows the comparison table of (b).

6A and 6B are explanatory diagrams of leakage by excluding inventory, FIG. 6A is a diagram showing an example of a proper company, FIG. 6B is a diagram showing an example of a leakage company, and FIG. It is a figure which shows the comparison table of a) and (b).

[Fig. 7] Fig. 7 is an explanatory diagram of ordinary profit due to interest rate reduction / raising, and Fig. 7 (a) shows an example of a company that pays interest without problems, and Fig. 7 (b) shows a company receiving interest rate reduction / raising. Is a diagram showing an example of (a) and (c) is a diagram showing a comparison table of (a) and (b).

FIG. 8 is a block diagram showing a configuration of a financial calculation device according to an embodiment of the present invention.

FIG. 9 is a diagram showing an output example of a balance sheet.

FIG. 10 is a diagram showing an output example of an occurrence calculation form.

FIG. 11 is a diagram showing an output example of a business plan calculation form.

FIG. 12 is a diagram showing an example of a specificity exclusion table.

FIG. 13 is a diagram illustrating an example of an asset property examination table.

FIG. 14 is a diagram showing an example of a sales plan table.

FIG. 15 is a diagram showing an example of a cost plan table.

FIG. 16 is a diagram showing an output example of a debtor classification examination table (performance).

[Figure 17] Obligor classification examination table (financial content / cash flow)
It is a figure which shows the output example of.

FIG. 18 is a diagram showing an output example of a future forecast income statement and a forecast balance sheet.

FIG. 19 is a diagram showing a graph output example of future prediction.

[Explanation of symbols]

1 Input means 2 storage means 3 High computing means 4 Difference calculation means 5 Prediction value calculation means 6 Objective profit and loss calculation means 7 Evaluation means 8 output means

Claims (30)

[Claims] 1. An input unit for inputting an end-of-year amount of money for each account item of financial statements for each period, a storage unit for storing an end-of-year amount of each account item of the financial statements, and the financial unit from the storage unit. Of the amounts of each account in the tables, those related to income, debt and capital are read as cash and deposit income, and from the storage means, those related to expenses and assets are read out of the amount of each account of the financial statements And deposit expenditure, and read out the previous period unappropriated profit or loss from each of the account items of the financial statements from the storage means to obtain cash and deposit income or expense, and the income and expense for each period. A cash calculation means for calculating the cash and deposit amount at the end of each period by adding and subtracting, and the amount of each account item of the above financial statements A financial calculation device comprising an output means for separately outputting income and expenditure of deposits and outputting cash and deposit amount at the end of each period. 2. The output means distributes the cash and deposit income and expenditure (1) Cash flow by accrual (2) Cash flow by inventory management (3) Cash flow by collection and payment (4) In ancillary activities 2. The financial calculation device according to claim 1, wherein the cash flow (5) is a short-term cash flow (6) is a long-term cash flow (7) is divided into profit and loss up to the previous period. 3. The amount of money at the end of each period is read out from the storage means for each of the account items of the financial statements relating to income and expenses, and income relating to income is income of cash and deposits, and those relating to expenses of cash and deposits. Expenditure is the difference in the amount of increase / decrease in terms of assets among the account items of the financial statements from the storage means, which is calculated by reading the amount of money at the end of each period for assets, liabilities, and equity. Cash and deposit income, increase difference is cash and deposit expenditure, increase difference of debt and capital is cash and deposit income, decrease difference is addition and subtraction as cash and deposit expenditure, and further from the storage means To read the amount related to profit appropriation or loss treatment from each account in the financial statements and add or subtract it as cash or deposit income or expenditure According to the difference calculation means for calculating the increase / decrease amount of cash and deposits at the end of each period, the output means is calculated by the difference calculation means and the difference at the end of each year regarding income and expenses read by the difference calculation means. The difference between the end of each period related to assets, liabilities, and equity is output by displaying cash and deposit income and expenditure as positive and negative numbers for each period, and the increase and decrease of cash and deposit during each period The financial calculation apparatus according to claim 1 or 2, which has a function of outputting an amount of money. 4. The output means calculates the amount of income and expenses at the end of each period read or calculated by the difference calculation device and the amount of increase / decrease difference between the end of each of the assets, liabilities, and capital according to (1) Income Cash flow (2) Cash flow by inventory management (3) Cash flow by collection and payment (4) Cash flow by ancillary activities (5) Short-term cash flow (6) Long-term cash flow (7) Profit disposal or loss treatment The financial calculation device according to claim 3, which is for outputting. 5. An account item relating to accounts payable by subtracting the amount of the account item relating to accounts receivable from the ordinary profit for each period calculated by reading out the amount of each account item of the financial statements from the storage means. The objective profit / loss calculation means for adding up the amount of the account item relating to interest payments, and adding the amount of the account item relating to depreciation expenses as objective profit / loss, and the income and expenditure of the cash and deposits. These are divided into (1) cash flow by accrued profit / loss, (2) cash flow by inventory management, (3) cash flow by collection and payment (4) cash flow by ancillary activities (5) short-term cash flow, and (6) long-term cash flow. The output means outputs an evaluation result obtained by the evaluation means, the evaluation means evaluating the finance by obtaining a ratio of the objective profit / loss to any amount of cash flow. Financial calculations apparatus according to claim 1 in which having a function of 4. 6. An average value of the amount of money at the end of each period related to the income and expenses read out or calculated by the difference amount calculation means and an average value of increase and decrease amounts of the amount of money related to the assets, liabilities, and capital at the end of each period, Based on the amount of each account item at the end of each period read from the storage means and the amount of cash and deposits at the end of each period calculated by the amount calculation device, Equipped with a predicted value calculation means for calculating a predicted amount and a predicted amount of cash and deposits, the output means divides the predicted amount of each account item of the financial statements from the next period into the cash and deposit income and expenditure. 4. The financial calculation device according to claim 3, further comprising a function of outputting the estimated amount of cash and deposits for the next period and thereafter as well as outputting. 7. The predictive value calculation means calculates the unacceptable amount of the account items of the financial statements stored in the storage means for assets and liabilities that are not recognized as assets and liabilities. Of the account items of the financial statements stored in the storage means using the excluded amount, regarding items related to income and expenses, which are large or excessive due to special circumstances in each period, 7. The financial calculation apparatus according to claim 6, wherein an amount obtained by correcting a large amount or an excessively small amount of an account item into an amount that is usually considered is used. 8. The input means has a function of inputting a planned increase rate, a planned decrease rate, or a planned amount for each account item relating to profits, expenses, assets, liabilities, and equity based on a business plan, The value calculation means, the input planned increase rate,
The financial calculation device according to claim 6 or 7, further comprising a function of changing a predicted amount and a predicted amount of each account item of the financial statements for the next period and thereafter based on a planned reduction rate or a planned amount. 9. The forecasted amount of accounts relating to trade receivables against the ordinary profit for each period after the next period calculated based on the forecasted amount of each account item of the financial statements for the next period calculated by the forecast value calculation means. Subtracting, adding the forecast amount of accounts related to accounts payable, adding the forecast amount of accounts relating to interest payments, and adding the forecast amount of accounts relating to depreciation expenses. Computation means: (1) Cash flow from income and loss (2) Cash flow from inventory management (3) Cash flow from collection and payment (4) Cash flow from ancillary activities (5) Short-term cash flow (6) Evaluating means for evaluating financial status by classifying into long-term cash flow and obtaining a ratio of the objective profit / loss to the amount of any of these cash flow, Serial output means, financial calculations apparatus according to any one of claims 6 to 8 is that a function of outputting the result of evaluation by said evaluation means. 10. The financial calculation apparatus according to claim 5, wherein the objective profit / loss calculation means further subtracts a term-end inventory amount from the ordinary profit to obtain the objective profit / loss. 11. The input means inputs data transmitted from a client computer connected via a communication network, and the output means outputs the data to the client computer via the communication network. Claim 1
The financial calculation device according to any one of 1 to 10. 12. An input step of inputting an end-of-year amount of money for each account item of financial statements for each period, a step of storing an end-of-year amount of each account item of the input financial statement in a storage means, Of the amounts of each account of the financial statements, those relating to income, debt, and capital are read out from the storage means to be cash and deposit income, and from the storage means, the expenses and assets of the amounts of each account of the financial statements are related. It is read out as cash and deposit expenditure, and further, the previous term unappropriated profit or the previous term unprocessed loss is read out from the storage means as the cash and deposit income or expenditure, and it is mentioned above for each period. A step for calculating the amount of cash and deposits at the end of each period by adding and subtracting income and expenses, and each account of the above financial statements A financial calculation method comprising a step of outputting the amount of a subject by dividing it into income and expenditure of cash and deposits for each period, and outputting the amount of cash and deposits at the end of each period. 13. From the storage means, the amount of money at the end of each period is read out for each of the account items of the financial statements relating to income and expenses, and those relating to income are cash and deposit income, and those relating to expenses are cash and deposit. Expenditure is the difference in the amount of increase / decrease in terms of assets among the account items of the financial statements from the storage means, which is calculated by reading the amount of money at the end of each period for assets, liabilities, and equity. Cash and deposit income, increase difference is cash and deposit expenditure, increase difference of debt and capital is cash and deposit income, decrease difference is addition and subtraction as cash and deposit expenditure, and further from the storage means The amount related to profit appropriation or loss treatment can be read out from each account in the financial statements and added or subtracted as cash or deposit income or expenditure. And a difference calculation step for calculating the increase / decrease amount of cash and deposits at the end of each period by, and the output step relates to the amount of the read-out profit and expense at the end of each period and the calculated assets, liabilities, and capital. The increase / decrease difference between the end of each period is displayed by displaying the cash and deposit income and expenditure for each period as positive and negative numbers, respectively, and is also output as the increase / decrease amount of cash and deposit during each period. The financial calculation method according to claim 12. 14. The amount of the account item relating to accounts receivable is subtracted from the ordinary profit for each period calculated by reading out the amount of each account item of the financial statements from the storage means,
Objective profit / loss calculation step of adding the amount of accounts related to accounts payable, the amount of accounts related to interest expense, and the amount of accounts related to depreciation expense as objective profit / loss, the cash and deposits (1) Cash flow from accrued profit and loss (2) Cash flow from inventory management (3) Cash flow from collection and payment (4) Cash flow from ancillary activities (5) Short-term cash flow (6) Long-term cash flow The financial calculation method according to claim 12 or 13, further comprising: an evaluation step of evaluating the financial status by classifying and calculating a ratio of the objective profit or loss to the cash flow amount of any one of these, and an evaluation output step of outputting the evaluation result. . 15. An average value of the amount of money at the end of each period regarding the income and expenses read out or calculated by the difference calculation step and an average value of the amount of difference between the amounts of the end of each period regarding the assets, liabilities, and capital, Based on the amount of each account item at the end of each period read out from the storage means and the amount of cash and deposits at the end of each period calculated by the step calculation step, The method includes a predicted value calculation step of calculating a predicted amount and a predicted amount of cash and deposits, and the output step divides the predicted amount of each account item of the financial statements from the next period into the cash and deposit income and expenditure. 14. The financial calculation method according to claim 13, wherein the predicted amount of cash and deposits for the next period and thereafter is output together with the output. 16. The predictive value calculating step calculates an unacceptable amount of each account item of the financial statements stored in the storage unit for an asset and a liability that is not recognized as an asset and a liability. Of the account items of the financial statements stored in the storage means using the excluded amount, regarding items related to income and expenses, which are large or excessive due to special circumstances in each period, 16. The financial calculation method according to claim 15, wherein an amount obtained by correcting a large amount or an excessively small amount of an account item into an amount which is usually considered is used. 17. The income, expenses, assets based on the management plan,
For each account item related to debt and equity, the step of inputting the planned increase rate, the planned decrease rate or the planned amount, respectively, based on the input planned increase rate, planned decrease rate or the planned amount The financial calculation method according to claim 15 or 16, which includes a step of changing a predicted amount and a predicted amount of each account item. 18. A forecast amount of an account item relating to trade receivables with respect to an ordinary profit for each period of the next period calculated based on a forecast amount of each account item of the financial statements for the next period calculated by the forecast value calculating means. Subtracting, adding the forecast amount of accounts related to accounts payable, adding the forecast amount of accounts relating to interest payments, and adding the forecast amount of accounts relating to depreciation expenses. Computation step: (1) Cash flow from accrued profit / loss (2) Cash flow from inventory management (3) Cash flow from collection and payment (4) Cash flow from ancillary activities (5) Short-term cash flow (6) An evaluation step that evaluates financial status by classifying into long-term cash flow and obtaining the ratio of the above-mentioned objective profit / loss to the amount of cash flow of any of these. Financial calculation method according to any one of claims 15 to 17, including the evaluation output step of outputting the evaluation result. 19. The financial calculation method according to claim 14, wherein in the objective profit / loss calculation step, the end-of-term inventory is further subtracted from the ordinary profit to obtain the objective profit / loss. 20. The input step is for inputting the data of the amount of money of each account item of the financial statements transmitted from the client computer connected via the communication network, and the output step is for the communication network. 20. The financial calculation method according to claim 12, wherein the financial calculation method is to output to the client computer via the client computer. 21. Input means for inputting the end-of-year amount of each account item of financial statements for each period, storage means for storing the end-of-year amount of each account item of the financial statements, and the financial information from the storage device. Of the amounts of each account in the tables, those related to income, debt and capital are read as cash and deposit income, and from the storage means, those related to expenses and assets are read out of the amount of each account of the financial statements And deposit expenditure, and read out the previous period unappropriated profit or loss from each of the account items of the financial statements from the storage means to obtain cash and deposit income or expense, and the income and expense for each period. A cash amount calculation means for calculating the cash and deposit amount at the end of each period by adding or subtracting, the amount of each account item of the above financial statements A financial calculation program that causes a computer to function as an output unit that separately outputs cash and deposits at the end of each period, while separately outputting the income and expenses of deposits. 22. From the storage means, the amount at the end of each period is read out for each of the account items of the financial statements relating to income and expenses, and those relating to income are the income of cash and deposits, and those relating to expenses are of cash and deposits. Expenditure is the difference in the amount of increase / decrease in terms of assets among the account items of the financial statements from the storage means, which is calculated by reading the amount of money at the end of each period for assets, liabilities, and equity. Cash and deposit income, increase difference is cash and deposit expenditure, increase difference of debt and capital is cash and deposit income, decrease difference is addition and subtraction as cash and deposit expenditure, and further from the storage means The amount related to profit appropriation or loss treatment can be read out from each account in the financial statements and added or subtracted as cash or deposit income or expenditure. The computer further functions as a difference calculation means for calculating the increase / decrease amount of cash and deposits at the end of each period by the output means, and the output means is the amount at the end of each period regarding the income and expenses read by the difference calculation means and the difference. The amount of increase / decrease in terms of assets, liabilities, and equity calculated by the calculation means for each period is displayed by displaying the cash and deposit income and expenditure for each period as positive and negative numbers, respectively. 22. The financial calculation program according to claim 21, wherein the increase and decrease amounts of cash and deposits are output. 23. The amount of the account item relating to accounts receivable is subtracted from the ordinary profit for each period calculated by reading out the amount of each account item of the financial statements from the storage means,
Objective profit / loss calculation means for adding up the amounts of accounts related to accounts payable, adding the amounts of accounts related to interest expense, and adding the amounts of accounts related to depreciation expenses as objective profit / loss, the cash and deposits (1) Cash flow from accrued profit and loss (2) Cash flow from inventory management (3) Cash flow from collection and payment (4) Cash flow from ancillary activities (5) Short-term cash flow (6) Long-term cash flow The computer further functions as an evaluation unit that classifies and evaluates the financial condition by obtaining the ratio of the objective profit / loss to the amount of cash flow of any of these, and the output unit outputs the evaluation result by the evaluation unit. The financial calculation program according to claim 21 or 22. 24. An average value of the amount of money at the end of each period related to the income and expenses read out or calculated by the difference amount calculation means and an average value of increase and decrease amounts of the amount of money related to the assets, liabilities, and capital at the end of each period, Based on the amount of each account item at the end of each period read from the storage means and the amount of cash and deposits at the end of each period calculated by the amount calculation device, The computer further functions as a predictive value calculation means for calculating a predicted amount and a predicted amount of cash and deposits, and the output means calculates the predicted amount of each account item of the financial statements from the next period onward as income of the cash and deposits. 23. The financial calculation program according to claim 22, wherein the estimated amount of cash and deposits for the next period and thereafter is output in addition to the expense output. 25. The predictive value calculating means calculates the unacceptable amount of each of the account items of the financial statements stored in the storage means for assets and liabilities that are not recognized as assets and liabilities. Of the account items of the financial statements stored in the storage means using the excluded amount, regarding items related to income and expenses, which are large or excessive due to special circumstances in each period, 25. The financial calculation program according to claim 24, wherein an amount obtained by correcting a large amount or an excessively small amount of an account item into an amount which can be usually considered is used. 26. The input means inputs a planned increase rate, a planned decrease rate or a planned amount for each account item relating to profit, expense, assets, liabilities and equity based on a business plan, and the predicted value The computing means is configured to input the planned increase rate,
The financial calculation program according to claim 24 or 25, wherein the forecasted amount and forecasted amount of each account item of the financial statements for the next period and thereafter are changed based on the planned reduction rate or the planned amount. 27. The estimated amount of accounts related to accounts receivable against the ordinary profit of each period after the next period calculated based on the estimated amount of each account item of the financial statements after the next period calculated by the forecast value calculation means Subtracting, adding the forecast amount of accounts related to accounts payable, adding the forecast amount of accounts relating to interest payments, and adding the forecast amount of accounts relating to depreciation expenses. Computation means: (1) Cash flow from income and loss (2) Cash flow from inventory management (3) Cash flow from collection and payment (4) Cash flow from ancillary activities (5) Short-term cash flow (6) As an evaluation means for evaluating finance by dividing into long-term cash flow and obtaining the ratio of the above-mentioned objective profit / loss to the amount of any of these cash flow Et cause the computer to function in, and the output means, financial calculation program according to any one of claims 24 to 26, and outputs an evaluation result by the evaluation means. 28. The financial calculation program according to claim 23, wherein the objective profit / loss calculation means further subtracts a term-end inventory amount from the ordinary profit to obtain the objective profit / loss. 29. The input means inputs the data of the amount of each account item of the financial statements transmitted from the client computer connected via the communication network, and the output means inputs via the communication network. And output to the client computer.
The financial calculation program according to any one of 1 to 28. 30. A computer-readable recording medium on which the financial calculation program according to claim 21 is recorded.