| 摘要 |
<P>PROBLEM TO BE SOLVED: To provide a method for creating a business association table as a tool for simulating an impact of an influence on a specific business to another business or the whole enterprise by analyzing interdependency between a plurality of businesses in an enterprise. <P>SOLUTION: The business association table creation method includes: (S101) acquiring management account data about each business from a recording means (S101); (S102) decomposing sales into variable costs, fixed costs, operating profits and obtaining a cost structure; (S103) decomposing the sales into those for the internal customer and external customer, and obtaining a customer structure; (S104) calculating a business association table by mapping the data on the cost structure and the data on the customer structure on the matrix of the business association table; (S105) analyzing the business association table, and creating an input coefficient matrix; (S106) for calculating inverse matrix coefficients for calculating the sales, operating profits, and variable costs in giving the external sales to each business; and (S107) outputting the business association table and the inverse matrix coefficients. <P>COPYRIGHT: (C)2011,JPO&INPIT |
