It depends on the analytical device of evaluation of the balancing of accounts manual of enterprise and the format which is recorded to

摘要

PROBLEM TO BE SOLVED: To provide a general analysis method originating the cost structures of an enterprise, to provide a function which discriminates possibilities of window dressing settlement, for example, by evaluating the degree of justice of accounting treatment in the settlement-of-accounts documents of the enterprises, and to provide these information on the Internet.;SOLUTION: In this method, the analyses can be performed using general concepts such as an amount of sales, total costs, or added values used in common by all enterprises. That is, the evaluation of the settlement-of-accounts document of the enterprise concerned is performed by calculating the rate of variable cost and expenses and the rate of a constant cost etc. as statistical parameters using statistical analysis method based on the relation between the amount of sales and the total costs or the added values in the settlement-of-accounts documents corresponding to a plurality of settlement terms of the target company and by comparing them with the threshold values common to all business condition. These pieces of information are provided on the Internet.;COPYRIGHT: (C)2004,JPO