Management of ROIC-based Management Information

Increasing management efficiency

Given the low ROE compared to global competitors, it is imperative to improve management efficiency.

This requires a scheme that underpins the organizational activities of both the corporate and business sides, by not only managing P/L but also setting targets and KPIs that can promote increased capital productivity.

DivaSystem collects not only limited indicators centered on P/L, but also detailed information, including non-financial information, from each company to build a business management base for the entire group (on a consolidated basis) to activate communication across departments and improve the PDCA quality of group management.

ROICとは「投下資本利益率」のことで、投下された資本に対して、どれくらいのリターンを上げたのかを計るための指標であり、分解してその構成要素を分析するのが「ROICツリー」です。ROICツリーは「売上高営業利益率」と「投下資本回転率」(売上高÷投下資本)に分解することができます。これらは「限界利益率」「各費用分配率」「運転資本回転率」「固定資産回転率」に分解され、さらに「限界利益率」は「売上高管理指標」「変動費管理指標」に、「各費用分配率」は「直接費生産性」「間接費效率性」「設備投資效率性」「研究開発効率性」に、「運転資本回転率」は「売上債権回転率」「仕入債務回転率」「固定資産回転率」「棚卸資産回転率」に、「固定資産回転率」は「有形固定資産回転率」「無形固定資産回転率」にそれぞれ分解されます。

Customer Success Story 1

Theme
Shift to a balance sheet management perspective
Challenge
The current business management focuses on flows (P/L) and lacks the perspective of balance sheet management, which involves working capital and capital investment.
Post-introduction Value
Customers are free from flow-oriented corporate management by providing a corporate management platform that assumes management of not only P/L but also B/S and non-financial information from the beginning.

Customer Success Story 2

Theme
Improvement of “earning power” on a consolidated basis
Challenge
Due to globalized sales and production sites, consolidated profitability by business, product, channel, market, etc. has not been assessed in a timely manner.
Post-introduction value
Provides a scheme that realizes multiaxial consolidated profitability. Provides speedy assessment of consolidated earning power by business, product, channel, market, etc.

Customer Success Story 3

Theme
Revitalize communication between corporate and business divisions
Challenge
Corporate KPIs, calculated based on business-specific financial information collected on a monthly basis, were not linked with indices used by the front-line business side, and therefore, tended to indicate another direction.
Post-introduction Value
Provides a scheme that collects detailed information on sales, inventories, costs, expenses, debts and credits, and fixed assets (both actual and planned) from each group company and compiles such information to obtain consolidated data. Communication between the corporate side and the business side has become active.

Customer Success Story 4

Theme
Improvement of traceability of investments
Challenge
The execution status of post-budget investments is not managed. The performance of investments was not assessed against initial expectations.
Post-introduction Value
Provides a platform that manages not only P/L, B/S, and C/F planning and PSI planning but also investment budgeting and the execution status of the investment budget. Also has the capability to calculate research and development costs based on the quantity of expected sales at the time of investment. Investments have become manageable throughout the PDCA cycle.

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