Background Though well described in economy literature, it is common that the basic principles of a business process is poorly understood by members of company organisations. It has been found that an increased understanding of the economic mechanisms in an organisation may have a great impact on the degree of the overall success. Therefore, pedagogical aids have been developed to illustrate the consequences of decisions made under different conditions.

Prior Art An example of prior art in this field is described in US Patent No. 5,056,792 to Helweg-Larsen and Cousins, which hereby is incorporated by reference. This patent describes a business education model comprising tokens to indicate values of resources such as raw material, cash or debts (negative resource), a board having separate areas for representing different entities such as plants or specific purpose locations, and cards indicating specifications for the aforementioned entities. The model is used as a means to set up different business situations and to observe the consequences of decisions in monetary terms. This prior art, however, suffer inter alia from the drawback that once having stepped through a model with established resource parameters it is hard to change the conditions in order to observe the consequences of other conditions or choices.

Another example of prior art, however not belonging to pedagogical tools, is described in US Patent no. 5,737,581 to Keane, which hereby is incorporated by reference.

This patent shows a process for simulating on a computer system the implementation of a quality system on a business having a product flow. The simulation system enables quality audits being performed on the business. The system is provided with a parameter input, a parameter processing mechanism and an effect showing output. This prior art, however, lacks means for presenting status, changes and effects in a visible model. Hence, the pedagogical objective cannot be achieved by this system.

Object of the Invention/Problem to be Solved The general object of the present invention, and the problem to be solved, is to provide a system for simulating and demonstrating a business process which system is flexible and allows for a simple change of conditions and input parameters. An aspect of the problem is to provide a system for simulating a business process in which values of different kinds can be easily compared. Another aspect of the problem is to provide a system for simulating a business process in which the values of a selected number of parameters can be controlled and the consequences of a combination of parameter values calculated and demonstrated dependent on predetermined rules. A still further aspect of the problem is to interpret and translate or compile first parameters expressed in terms of a first frame of references to a second frame of references appropriate for the simulation of the business process.

Summarv of the Invention The object of the invention is achieved in accordance with the invention by means of a business process model in combination with a parameter processing device, by means of which device parameter values and different statuses of the model are calculated and manipulated. The model is adapted for setting up and illustrating business conditions and changes in the conditions through a number of selected parameters. The parameter processing device is in its turn adapted to calculate a new status dependent on input parameter values, to indicate the new status and to generate action parameters indicating proposed actions for updating the model. The model is thus operatively linked to the parameter processing device and together they form a feedback control loop constituting a system for simulating and demonstrating a business process dependent on soft value parameters as well as technical or monetary parameters, here called hard value parameters. Typically. the user of the simulating system also proposes and inputs parameter values as well as executes the updating of the model and thus takes an active part in the simulation. Thereby. an improved pedagogical effect is achieved as a consequence of the technical effects of the means for simulation.

Description of the Drawings The invention will now be further explained by means of embodiments in conjunction with the accompanying drawings, wherein: Fig 1 A and 1 B shows an overview of a model in accordance with an embodiment of the invention; Fig 2 shows an embodiment of an updating card; Fig 3 shows an embodiment of event cards ; Fig 4 shows embodiments of action cards; Fig 5 shows an embodiment of the inventive system in interaction with human users: Fig 6 shows a block diagram of an embodiment of a status description generator 600: Fig 7A and 7B show embodiments of a parameter input interface comprised in a status description generator; Fig 8 shows a parameter output interface comprised in a status description generator: Fig 9 shows a flow diagram for an embodiment of a status description generator; Fig 1 OA, 1 OB, 11 A, 11 B show examples of means for processing complex inter- dependencies between parameters; Fig 12A and 12C show schematically exemplifying embodiments of a parameter processing device; Fig 12B shows means to simulate and present effects of relative changes in input control parameters on output key parameters of a business process.

Detailed Description of a Preferred Embodiment The System The system according to the invention comprises a model for illustrating business

conditions and a parameter processing device for processing parameters given in the model.

The parameter processing device operates in interaction with the model and the user of the system. With the parameter processing device, parameters can be easily adjusted in order to simulate the business consequences of alternative actions and illustrated by means of the model. The parts of the system will be described below.

The Model Fig 1 shows an embodiment of a business process model for illustrating business conditions. The model comprises tokens or markers 102 for indicating a value of different business parameters, e. g. money, goods or labour. These tokens are also called value markers and each token may for example be assigned a value equalling 1 million (M) in any monetary unit. A value carrier 104 is provided to gather an assembly of value markers. The function of this model is to express values of different kind in the same parameter unit, and hence, values of different kinds can be easily compared.

The model further comprises a board or a map 106 illustrating a business process plan. The board comprises areas representing parameters defining the current simulated business, in this embodiment areas representing interested parties of a business, areas representing activities of said business, areas representing different assets of said business and areas for marking the value of said resources, activities and assets. More specifically, the shown exemplifying embodiment of the board comprises: -a suppliers area 108 for storing an indication of the value of materials and components being deliverable by suppliers; -a production process area 105 taking as an input a value of materials and components delivered by suppliers and giving as an output the cost of goods sold to customers.

The production process area is provided with: -a stock of materials and components area 110 for storing an indication of the value of materials and components to be used in the production; -a work in progress area 112 used to indicate the value of ongoing production, the work in progress area, having sub-areas for manufacturing and assembly, respectively; -a stock of finished goods area 114 for storing an indication of the value of a stock of finished goods not yet being sold or delivered; -a cost of goods sold area 115 for storing an indication of the value of goods sold.

The board further comprises a customers money area 116 for storing an indication of the value of products sold and invoiced to a customer, the customers money area having an input part for the value of delivery and payment, respectively, of sold goods.

A sales, administration and R&D (Research & Development) area 107 comprised in the board 106 is provided for simulating the flow of values related to the recited entities and having an input part for said values. Said sales, administration and R&D area 107 is provided with:

-a development costs area 109 for storing an indication of the value of development costs spent in the simulation of a business process; and <BR> <BR> <BR> -an overhead costs area 111 for storing an indication of the value of overhead costs spent in the simulation of said business process.

An investments area 103 comprised in the board is provided for simulating the flow of values related to investments. The investments area 103 comprises: -a property value area 130 for storing an indication of the value of properties; -a plant and equipment area 132 for storing an indication of the value of plants and equipment, e. g. computers, tools, vehicles; and -a depreciation area 113 for storing an indication of the depreciation value of the entities related to investments.

The production area 105, the sales, administration and R&D area 107 and the investments area 103 have a common output area 118 that passes an accounts receivable area 120 for storing an indication of the value of invoices that have not yet been paid. The value of the foregoing is input into an interested party assets area 125, where assets belonging to each interested party are summed up. In this embodiment, the interested party asset area 125 comprises: <BR> <BR> <BR> -a cash and equivalents area 122 for storing an indication of the value of liquid assets of the company running the simulated business; -a lender assets area 124 for storing an indication of the value of interest and liabilities; -an owner assets area 126 having a dividends area for storing an indication of the value of dividends and an equity area for storing an indication of the difference between the value of total assets and liabilities; and -a community assets area 128 having a taxes area for indicating the value of taxes to the community in exchange for services supplied by said community.

In Fig 1A, an overview of the board is shown with indications of the functional areas as well as indications of value storage areas for storing value markers or value carriers. In Fig 1 B, the current financial situation of the simulated company is shown by means of value carriers filled with different numbers of value markers stored in the different value storage areas. The numbers in bold symbols indicate the value unit for each storage area in the current example.

In one embodiment, this model is implemented by means of board made of e. g. paper, where the different functional areas are marked with different colours and text in order to enhance the intelligibility of the model. The value markers may be embodied in coin shaped tokens e. g. made of plastic and the value carriers may be cylinders suitable for collecting the tokens and preferably made in transparent plastic. In another embodiment, the model may be implemented digitally or electronically by means oc a digital data processing system, e. g. a general personal computer set together with software designed in accordance with the

invention, such that a displayable picture of the board and its functional field is generated together with symbols constituting the value markers and the value carriers. The value markers and the value carriers are in this case movable for example by a per se known drag-and-drop function. The model further comprises a number of cards giving parameters or action plans for the simulation. Fig 2 shows an embodiment of an updating card 202 having a checklist with a number of steps 203 for updating the parameters of the model. In this example, the intention is to update the model four times during one simulated business year. To keep track of the updates, the updating card 202 is therefore provided with checkboxes 204, one checkbox for each quarter. This exemplifying embodiment comprises the following updating steps explained also with reference to Fig 1A and 1B: <BR> <BR> -Payment arrives. Accounts receivables are converted into cash, whereupon value markers currently stored at the Accounts receivable area 120 are moved to Cash area 122.

-Deliver 2 batches. Deliver the products sold, move two batches, in the form of value markers in two value carriers, from Stock of finished goods area 114 to Cost of goods sold area 115.

-Invoice. Invoice for the batches delivered: 2xl OM=20M. Whereupon the corresponding value markers for this sales are moved from Customers'money area 116 to Accounts Receivable area 120.

-Update assembly. Whereupon, the value markers representing the value of the assembled products (2 batches=2 value carriers) from the Assembly sub-area of Work in progress area 112 to Stock of finished goods area.

-Update manufacturing. Whereupon, the value markers ( (2 batches=2 value carriers) representing the value of the manufactured goods are moved from the Manufacturing sub- area to the Assembly sub-area of the Work in progress area 112. <BR> <BR> <P>-New production orders-pay 2x3M. Whereupon, 2 batches, i. e. 2 value carriers containing value markers representing the value of materials and components needed to execute the order, are moved from Stock of materials and components area 110 to Manufacturing sub- area of Work in progress area 112; and whereupon 3M per batch are paid from Cash by moving value markers representing 3M from Cash area 122.

-Materials and components-pay 2x2M. Receive from Suppliers, 2 batches, by moving value markers representing 2x2 M from Suppliers area 108 to Stock of materials and components area 110. Pay 2M per batch from Cash, by moving the corresponding number of value markers from Cash area 122 to Suppliers area 120.

-Pay I M for Development,, new products (R&D), long-term marketing., etc. by moving the corresponding number of value markers from Cash area 122 to Development cost area 109.

-Pay 5M for Overhead, e. g. sales and administration by moving the corresponding number of value markers from Cash area 122 to Overhead costs area 111.

The model is also provided with pre-arranged event cards 302 as shown in Fig 3. Each

event card is provided with: -business parameters 304 in the shape of executive information such as: large sales leads to delivery problems; bureaucracy leads to large overhead costs; and -possible event parameters 306 such as: competitors possible actions; or growth in certain parts of the business; -value parameters 308 such as: value of sales revenues; value of overhead costs; value of goods sold.

The purpose of the event cards is to provide a current simulation status with new parameters, and specifically with parameters that require human interaction with the model.

In order to vary the simulations, in accordance with the specific properties of people interacting with the model, a number of plan-of-action cards 402A, 402B, 402C, as shown in Fig 4, are provided in the model. Each plan-of-action card is provided with an action parameter 403A, 403B403C and a plan of action 404A, 404B, 404C in different action parameter categories 401 A, 401 B, 401 C taken from a particular point of view, e. g. business processes, marketing and sales, or research and development. Each plan of action comprises a number of action parameter steps 405A, 405B, 405C to be taken in the simulation The plan-of-action card is also provided with a value parameter indication 406A, 406B, 406C, which indicates the cost for carrying out the selected actions. In one embodiment nine such plan-of-action cards are provided, and the interacting people are supposed to select e. g. 3 of these plan of action cards in order to assemble a certain combination of actions and performing the action steps by changing the parameters of the model. Examples of action parameters within the exemplified action parameter categories are: Business processes (action parameter category 401 A) Streamline processes (action parameter 403A) Plan of action 404A- Invest in an integrated system for the entire process from the customer's first request to delivery (action parameter step 405A); Eliminate stoppages and risks for error (action parameter step 405A); Increase speed and accuracy throughout the process (action parameter step 405A).

Value parameter indication = 5M (406A).

Marketing and Sales (action parameter category 401B) Focus on volume (action parameter 403B) Plan of action 404B- Go with the mainstream and sell standard products at a competitive price (action parameter step 405B); Sell on value for money (action parameter step 405B);

Limit the product range to best selling products (action parameter step 405B).

Value parameter indication = 1M (406B).

Research and Development (action parameter category 401 C) Standardise components (action parameter 403C) Plan of action 404C- Create a range of standardised components that can be combined in a flexible way (action parameter step 405C); Adapt systems to facilitate cost-effective design to customer specifications (action parameter step 405C); Adapt design to facilitate cost-effective manufacturing of components and efficient assembly (action parameter step 405A).

Value parameter indication = 1M (406C).

The mentioned updating cards, the event cards and the plan-of-action cards is in one embodiment implemented on paper, but may in other embodiments be implemented e. g. digitally by means of a specifically designed software program and a computer system.

Parameter processing device The parameter processing device is especially devised to interact with the model and the people running a business simulation. To this end, the device is provided with a number of functions having human/machine interfaces set up to receive input parameter values as input and deliver consequence descriptions or output parameter values as output.

An embodiment of the inventive system is shown in Fig 5. A parameter processing device 502 realised by means of a standard computer set, set up with a specific program comprising means in accordance with the inventive concept is shown in interaction with human users 504 and a schematically shown model 506. The computer set comprises per se known data processor, storage medium, data presentation device, and data I/O-devices.

Simulation parameters are processed by means of the parameter processing device 502 and the status of a simulated business is illustrated by means of the model. Input and output parameters to and from the model and the parameter processing device are handled by the interacting human users 504. The parameter processing device is provided with a number of parameter input and output interfaces as well as different parameter processing device units for different simulation parameters.

Status parameter processing: An embodiment of the parameter processing device is provided with means for generating a description of the status of a company or business, i. e. company status parameters.

In general, the status of a company can be described in what can be called soft value terms or by means of soft value parameters. In this text, soft value terms is understood to mean a description of company status parameters expressed in perhaps more or less vague human

language. A tunction ot the means tor generating a description or me status OI a company is to compile the soft value parameters into a more to the point description of a company status.

Examples of soft value parameters is strength of company image, product quality, degree of resource utilisation or efficiency. In accordance with the invention a number of such soft values can be compiled into a description using e. g. two parameters such as customer value and cost efficiency, which is further described below in connection with Fig 8.

Fig 6 shows a block diagram of an embodiment of a status description generator 600, comprising an input interface 604 for receiving input soft value parameters 602. The input interface 604 is coupled to a parameter compiler 606 which in its turn is communicatively coupled to a rule database 608. The rule database 608 is devised to store predetermined rules for interpreting and compiling input parameter values and combinations of input parameter values into another parameter description, here called status interpretation parameters. The rule database is in one embodiment further devised to store predetermined action parameters suggested to put into the simulation dependent on the current status. The compiled parameters and, where appropriate, the action parameters are passed on to means for generating a company characteristics description. These means are also called description generator 610 devised to generate a description of the parameters that is conceivable by human inter-actors. The description of output parameters 614 is then presented by means of an output interface 612. In the embodiment of the inventive system as shown in Fig 6, the input and output interfaces preferably make use of the screen of the standard computer set.

Fig 7A and 7B show embodiments of the above mentioned input interface 604 (Cf.

Fig 6) for inputting soft value parameters. This embodiment has the visual appearance of a questionnaire 700 comprising at least one soft value parameter category SVPC 702,704, at least one soft value parameter SVP 706,708 for each category. Value indicators 710,712,714 are provided to indicate a relative value or degree of performance of each parameter. In this embodiment, the value indicators are realised as a row of checkboxes, where a relatively low value is indicated to the left and a relatively high value to the right. This embodiment of the input interface is provided with means for entering a parameter value using a standard mouse pointer functionality of a standard computer to tick the appropriate checkbox. In another embodiment, the questionnaire 700 may be implemented as a paper form accompanied by a simpler parameter input interface in the parameter processing device.

Examples of soft value parameter categories SVPC, here expressed in the form of questions, and soft value parameters SVP, here expressed in the form of statements to be graded or given a value are: -What do the customers think? (SVPC 1,702): Company has strong image (SVP 1,706); Products are very good Good value for money (SVP3,706); Excellent service (706); Very reliable (706).

-What are your own impressions of the company? (SVPC2,704): Production is very efficient-,

(SVP4,708); Smooth and efficient administration; (SVP5,708); Machinery and equipment is well utilised; (SVP6,708); Business procedures allow an efficient flow from order to delivery (708); High degree of utilisation of people and knowledge (708).

Once having entered a value for each soft value parameter the parameters are processed by means of the parameter compiler 606 and the description generator 610 (Cf. Fig 6). Consequences or possible effects in terms of relative changes on different hard value parameters of the business are calculated and shown in a status indication device. In Fig 7B an example of such a status indication device or interface 720 is shown. The exemplifying interface 720 comprises a field indicating relative value changes in percent of hard value parameters (722) such as volume of goods sold, cost of goods sold, overhead, accounts receivable and inventory. In fig 7B is also shown the interface of a means for simulating the effects on the business status in terms of a selected first set of hard value parameters dependent on relative changes in a selected second set of hard value parameters. This means is further explained below in connection with Fig 12A and 12B.

Fig 8 shows an embodiment of an output interface 800 devised to output a description of company characteristics in accordance with the processed input soft value parameters. In this embodiment a plurality of soft value parameters are summed in two status indication parameters SIP 1, SIP2 plotted in a two dimensional diagram 801, also called evaluation chart, with parameter value increasing along the axes. Examples of status indication parameters are ability to create Customer value (SIP1) and to use resource with Cost efficiency (SIP2). In the evaluation chart 801, a relative value 802 of the status indication parameters is indicated with a cross 802, and suggested goal parameter values for the simulated company are also indicated, preferably by means of a different indication symbol 804. The shown embodiment of the output interface 800 also comprises presentation means 806 for a set of action parameters AP1- AP7 grouped into different action parameter categories 808,810,812. Examples of action parameters are:-Improve customer relations;-Improve product portfolio, e. g. with regard to price, quality, performance; or action parameters such as the examples given above in connection with. Fig4. The action parameters may also be given on the level of action parameter steps, again referring to Fig 4.

A flow diagram of the steps for operating an embodiment of a status description generator is shown in Fig 9. This embodiment comprises the steps of : 902 Starting; 904 Inputting values for soft value parameters SVP; 906 If values for all soft value parameters SVP has been input, then further to step 908 else back to step 904; 908 Compiling soft value parameters SVP to status indication parameters SIP; 910 Presentation of status indication parameters SIP and action parameters AP: 912 Stopping.

Fig 1 OA, 1 OB, 11 A, 11 B show examples of means for processing and outputting complex inter-dependencies between parameters. In this embodiment of the invention, the computerised part of the system is arranged to support the updating of the model. Current parameter values of the simulated business process are input and processed, and consequences on these or other parameters of said current values are presented to the users. Also, output parameters to be transferred to the model are produced and output to the users. In one embodiment, there is a guide to updating operations to be carried out in the model. So, for example, at a certain stage of the simulation, parameters corresponding to interest for loans should be paid and this is illustrated on the model by moving value markers or value carriers corresponding to the amount to be paid from cash area 122 (Fig 1) to lender assets area 124 (Fig 1). Another parameter to be updated in the model is depreciation of equipment and likewise value markers or carriers are moved from plant and equipment area 132 (Fig 1) to depreciation area 113 (Fig 1).

In order to better communicate model updating information from the parameter processing device to the users, pictures of the model are presented on a screen interface together with indications of the parameters parameter values to be changed on the model. So, after a parameter processing has been carried out, a model is shown and e. g. an arrow and a number indicating what parameter value in the form of value markers or value carriers should be moved from a first to a second storage area on the model. This visual updating information is in some embodiments also supplemented with audio information, e. g. in the form of a synthetic voice presented through a speaker.

Fig I OA shows a first input/output interface 1000, also called dependency parameter interface, comprised in the means for processing complex inter-dependencies between parameters, having means for inputting and outputting values for interdependent parameters.

The embodiment of the input interface 1000 shown in Fig I OA has the visual appearance of an annual report 1001 for a business. The annual report 1001 comprises input/output fields for an income statement 1004 and input/output fields for a balance sheet 1006, both having conventional business parameters. In first fields 1008, parameter values of a first status are presented and in second fields 1010, parameter values of a second status after changing input parameter values are presented. The input/output interface also comprises a field for presenting action parameters 1002, where action parameters to be input into or carried out in the simulation are presented to the users. The parameter processing device consequently also comprise means for calculating each said parameter dependent on input parameter values.

Examples of action parameters or action parameter steps are: Complete the income statement, fill in missing figures; Pay Taxes, pay the difference in taxes before changes and after changes according to the Income Statement shown in the interface; Complete the balance sheet, fill in the missing figures.

Fig 10 B shows a second input/output interface for key indicators 1012, also called

key indicator interface, comprised in the means for processing complex inter-dependencies between parameters. Key indicators are such parameters that in most cases are dependent on a plurality of other parameters and that represent important aspects of the simulated process. In the shown embodiment, the key indicator input/output interface 1012 is designed for a return- on-assets model (ROA model), thus showing the return on assets and the return on equity for different parameter values of the current simulation. A plurality of dependency parameter input/output fields 1014-1036 and dependent key indicator input/output fields 1038,1040 are provided to show the parameter dependencies as well as to provide output of parameter values for a current status. Typically dependency parameters also have interdependencies, which in the shown input/output interface 1012 are shown with connecting lines or arrows between the parameter fields. These fields also include fields for inputting new values on dependency parameters as well as for outputting new dependent parameter values. In the embodiment shown in Fig 1 OB, the left part of the input/output fields show current values and the right part is designated for inputting new values. Dependent key indicators are processed and calculated in a per se known manner, dependent on the application of the invention. The parameter processing device consequently also comprise means for calculating each said parameter dependent on input parameter values.

Still referring to Fig 1 OB, the shown embodiment comprises dependency parameters coupled to the income statement 1011 and the balance sheet 1013 of a simulated business process. As mentioned above, the dependent key indicators are in this case return on asset 1038 and return on equity 1040. The income statement parameters 1011 comprise: 1014 Sales; 1016 Cost of goods sold; 1018 Contribution; 1020 Common costs; 1022 Operating profit; 1024 Interest and taxes; and 1026 Net profit; whereas the balance sheet parameters 1013 comprise: 1028 Current assets; 1030 Fixed assets ; 1032 Total assets; 1034 Equity; and 1036 Liabilities.

In other applications of the invention, the parameters may of course be different.

The parameter processing device also comprise means for calculating each said parameter dependent on input parameter values. In preferred embodiments, the shown interfaces utilise a standard computer screen, a keyboard and a mouse pointer to present and receive parameter values. When entering input parameter values through the interfaces, the parameter processing parameter device checks whether the entered values are correct or not. In the above shown embodiment, one interface and corresponding processing means are provided for each simulated quarter or year. Furthermore, one embodiment of the parameter processing device also delivers action parameters in accordance with predetermined rules. For example, one combination of parameter or key indicator values may generate proposed action parameters such as"sell more"or"raise prices", whereas another combination may result in action parameters such as"cut costs"or use less capital".

Fig 11 A and 11 B show interfaces similar to those of Fig 1 OA and 1 OB, however

representing an example of parameter values for a second simulated year after changed parameters and/or carried out actions in accordance with certain action parameters. In Fig l lA and 11 B items corresponding to items of Fig 1 OA and 1 OB have reference numerals 2000- 2040, the last figures being the same. Fig 11 B further show the presentation of another key indicator, in this case an indicator which is important for the running simulated process, viz. cash flow. Thus the parameter processing device comprises means for calculating cash flow and means 2042 for showing the dependency on other parameters and the change in cash flow 2044.

Fig 12A and 12B show exemplifying embodiments of means, comprised in the parameter processing device, to simulate effects of relative changes in input control parameters on output key parameters of a simulated process. In the shown embodiment the simulated process is a business process as in the previously shown embodiments. Fig 12A shows an embodiment of a parameter processing device 1202 comprising an input/output interface 1204 coupled to parameter processing means 1206, which in its turn is coupled to means for storing parameter processing rules 1208. As shown in Fig 12B, the interface 1204 comprises means 1210 for inputting relative changes in first parameters, e. g. running process parameters, means 1212 for outputting a current status 1216 and a changed status 1218 of dependency parameters and means 1220,1221,1222 for outputting current status and changed status of key indicators.

In the shown embodiment of the interface the input of relative changes 1210 is such that a change in percentage of a current value is input, e. g. by clicking on change symbols (-, +) by means of a mouse pointer. The consequence on dependency parameters is thereupon calculated and presented in changed status fields 1218,1220.

The parameter processing device further comprises, Cf. also Fig 12C, means 1230 for receiving relative changes in said first parameters, e. g. running process parameters, means 1232 for storing a current status 1216, means 1236 for calculating changed status or value of parameters and indicators dependent on the input relative changes, the current status and the pre-stored parameter processing rules. Furthermore, the device comprises means 1240 for storing a changed status 1218 of dependency parameters and means 1220,1221,1222,1234,1242 for outputting current status and changed status of key indicators.

Examples of first or running process parameters 1210 are Volume, Price, Cost of goods sold, Overhead, Accounts receivable and Inventory. Examples of dependency parameters are such relating to an income statement e. g. Sales and Cost of goods sold, and summed in the parameter Contribution. Further dependency parameters are such relating to a balance sheet, e. g. assets in the form of Cash&Equivalents, Accounts receivable and Inventory summed in the parameter Total current assets, Plant & Equipment and Property summed in the parameter Total fixed assets, all possibly summed in the parameter Total assets. Still further dependency parameters relating to the balance sheet are e. g. Liabilities and Equity, summed in the parameter Total liabilities&Equity. Examples of key indicators are:

ROCE = Operating Profit/ (Total assets-Cash&Equivalents); and Cash Flow = Improved Depreciation + Improved Operating Profit + Current Accounts Receivable + Current Inventory- (Improved Accounts Receivable + Improved Inventory).

The described embodiment of the parameter processing means comprises means for calculating each said parameter dependent on input parameter values or changes in input parameter values.

Whereas the invention has been described by means of embodiments designed for simulating a business process using certain parameters, it is understood that the invention may be adjusted to other specific simulations without departing from the scope of the claims.

Embodiments of the invention that are implemented by means of specifically designed software programs comprise the described functional means recorded on a recording medium or received as a stream of digital data transferred by means of a wired or a wireless data-or telecommunications system.