MANAGEMENT ANALYSIS APPARATUS, METHOD OF CONTROLLING MANAGEMENT ANALYSIS APPARATUS, AND MANAGEMENT ANALYSIS PROGRAM

• Main Authors: FUJIMOTO TADASUKE, MURATA KAZUAKI, KITAMURA MASASHI, MATSUZAWA TETSUYA, KOYAMA MASAJI
• Format: Patent
• Language: English; Japanese
• Published: 11.07.2019
• Subjects: CALCULATING; COMPUTING; COUNTING; DATA PROCESSING SYSTEMS OR METHODS, SPECIALLY ADAPTED FORADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORYOR FORECASTING PURPOSES; PHYSICS; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE,COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTINGPURPOSES, NOT OTHERWISE PROVIDED FOR

To compare an index of management obtained when a specific account tile is treated as a fixed cost with an index of management obtained when a specific account title is treated as a variable cost.SOLUTION: A terminal 1 has an acquiring unit 110 for acquiring financial data, an analyzing unit 130 for calculating a first management index by handling a specific account title as either of a fixed cost and a variable cost based on financial data and for calculating a second management index by handling a specific account title as the other of the fixed cost of the variable cost, and a first output unit 140 for outputting the first index and the second index in a comparable manner.SELECTED DRAWING: Figure 2 【課題】特定の勘定科目を固定費として扱った場合の経営に関する指標と、特定の勘定科目を変動費として扱った場合の経営に関する指標と、を比較検討する。【解決手段】端末１は、財務データを取得する取得部１１０と、財務データに基づき、特定の勘定科目を固定費と変動費のいずれか一方として扱うことにより、経営に関する第１の指標を算出し、特定の勘定科目を固定費と変動費のいずれか他方として扱うことにより、経営に関する第２の指標を算出する解析部１３０と、第１の指標と第２の指標を対比可能な態様で出力する第１の出力部１４０と、を備える。【選択図】図２