JP2006107227A - New management accounting system, and implementation method of new management accounting - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a new management accounting system that enables an accurate understanding of a profit/loss status of each business section of a company. <P>SOLUTION: A financial accounting system 10 is a general financial accounting system for creating financial statements based on financial accounting. A business-section-specific profit/loss calculation system 20 in accordance with the new management accounting system extracts necessary data from the financial accounting system 10 and executes specific arithmetic processing to calculate JVA that is a business-section-specific profit/loss index. Major features of the JVA calculation step are: restructuring expense items of financial accounting to appropriately distribute expenses under the management of each business section, adjusting the timing of expense posting of fixed costs out of sales costs on an accrual basis, and calculating financing costs from a balance sheet created for each business section and reflecting them in operating profit/loss calculation. <P>COPYRIGHT: (C)2006,JPO&NCIPI

Description

  The present invention relates to a new management accounting system and a new management accounting implementation method capable of accurately grasping the profit and loss status of each business division in a company.

  Financial statements such as balance sheets and profit and loss statements in accordance with corporate accounting principles are widely used as the most common means to quantitatively represent the financial situation of a company's management status. . However, in order to accurately represent the management status of a company, these financial statements alone are often not sufficient, and various other management indicators are used.

  As the shareholder-oriented trend becomes clearer, an indicator that shows how much added value has been generated by corporate activities has attracted particular attention in recent years. Since these indicators require calculation processing different from those of conventional financial statements, inventions relating to computer systems and calculation methods for calculating added value from various aspects have been disclosed (for example, Patent Document 1, Patent Document) 2).

JP 2002-352053 A JP 2003-167983 A

  In addition to the calculation of added value, the important point is to understand the operating status of each business division within the company, and to indicate the profit / loss status and added value creation status by business division. Is accurately calculated. In recent years, the theme of corporate management is to improve management efficiency by selecting and concentrating businesses, and improving corporate value by expanding the scale of companies using M & A. The premise is to accurately grasp the profit and loss situation of the division.

  The inventions described in Patent Documents 1 and 2 both disclose a method for calculating an added value different from the profit in financial accounting. There is no disclosure of a method for calculating.

  Many software that manages financial accounting is set to calculate a breakdown by business unit so that it can be used as a reference index for business management. Because these software are based on financial statements, the business unit profits and losses calculated are usually based on the financial accounting income statement. However, the following issues arise when calculating profits and losses by business unit based on the profit and loss statement in financial accounting.

  First, there are some expense items in financial accounting that are not appropriate for calculating profit and loss by business unit. For example, out of the expenses included in general administrative expenses, expenses incurred under the control of the business division should be allocated to each business division in order to accurately grasp the profit and loss of each business division. . In addition, interest expenses recorded as non-operating expenses that accrue in connection with borrowings for specific business divisions are recognized as non-operating items for financial accounting purposes. It should be recognized as profit or loss arising from operating activities. However, in the calculation in the financial accounting software, these expenses are not allocated to the profit and loss calculation for each business unit, or are not calculated and allocated to individual business units. It is common to use a proportional proportion such as a high proportion. In order to accurately grasp the profit and loss of each business division, it is preferable to allocate items under the control of the business division, including items that fall under general administrative expenses and non-operating income and loss, to each business division .

  Next, regarding the handling of manufacturing costs, fixed costs such as labor costs and depreciation costs in the business divisions of the costs belonging to manufacturing costs are once capitalized as inventories for financial accounting, and at the timing when products are shipped. In principle, the corresponding costs are recorded in the income statement. However, if excess inventory occurs, the timing at which fixed costs that have already been paid are recorded as expenses in the income statement is delayed, and it is likely that operating profits appear to swell from the actual situation. In order to accurately grasp the profit and loss of each business division, the manufacturing costs are divided into variable costs and fixed costs, and those that are incurred as fixed costs should be reflected in the profit and loss at the time they occur rather than capitalized. Is preferred.

  In addition, when looking at the profit and loss situation in the financial statements, the income statement is the main target. However, in order to accurately grasp the profit and loss situation, as described above, inventories are actually spent as fixed costs. It is preferable to consider the portion recorded in the above, the cost for procuring funds corresponding to the assets necessary for the business division, and it is necessary to refer to the balance sheet for each business division. In order to easily understand the profit and loss by business unit, it is preferable that the factors related to the profit and loss status determined from the balance sheet can be reflected in one management index.

  The present invention has been made to solve such problems, and provides a new management accounting system and a method for implementing new management accounting, which can accurately grasp the profit and loss status of each business division in a company. The purpose is to do.

  The new management accounting system according to the present invention allocates general administrative expenses, etc. under the management of each business department to each business department in order to accurately grasp the profit and loss situation of each business department. Of fixed costs, fixed costs should be reflected in profit and loss at the time they occur rather than being invented, and factors related to profit and loss status determined from the balance sheet should be reflected in one management indicator. Is a major issue.

  The present invention that solves such a problem, accounting data storage means for storing accounting data necessary for the preparation of financial statements in the format of slip data including the date of occurrence, account code, business department code, amount, From the accounting data storage means, slip data selection means for selecting slip data used for calculation of profit / loss by business department using the account item code and the business department code as keys, and slip data selected by the slip data selection means Profit / loss calculating means for calculating profit / loss for each business department from the profit / loss calculating means, the profit / loss calculating means for the slip data selected by the slip data selecting means, the account code included in the slip data is classified by business department If the business unit code is specified and the amount of money included in the slip data is compared with the business unit code. If the account code included in the slip data is the calculation target for profit / loss by business unit but the business unit code is not specified, the amount included in the slip data is related. This is a new management accounting system characterized in that profits and losses are calculated for each business division by allocating the business divisions at a predetermined ratio.

  In the present invention, in order to accurately grasp the profit and loss situation of each business division, it is possible to allocate general administrative expenses etc. under the management of the business division to each business division. In addition, an account item code and a business division code are assigned to the slip data used for preparing the financial statements, and a slip and a target amount to be allocated to the business division are specified by a combination of these codes. For example, even if the account item belongs to general administrative expenses in financial accounting, the expense to be allocated to a business department is allocated to the business department by assigning the business department code of the business department to the slip data. It becomes possible to specify the amount of money to be. If an account item is allocated to a business unit but the business unit to be allocated cannot be specified, the slip data will be stored at a predetermined ratio such as a predetermined distribution ratio or sales ratio of each business unit. Allocate the amount.

  Note that the business unit code system assigned may have a hierarchical structure consisting of a plurality of layers (for example, departments, sections, teams, etc.). If the business unit code of the lowest layer is not assigned, the amount of the slip data is allocated only to the business unit that is positioned below the business unit code of the upper layer. You can do that.

  In the present invention, the slip data selection means uses slip data including an account code belonging to a fixed cost among account codes recorded as work-in-process in financial accounting for calculating profit / loss by business unit. The slip data is selected as the slip data, and the profit / loss calculation means uses the amount included in the slip data to calculate the profit / loss in the date of occurrence included in the slip data.

  Furthermore, the present invention includes cost aggregation means for aggregating costs belonging to fixed costs among manufacturing costs based on the date of occurrence, and the profit / loss calculation means belongs to the fixed costs aggregated by the cost aggregation means. The amount of the course may be used for calculating the profit and loss in the generation date of the course amount belonging to the fixed cost.

  According to these structures, out of the manufacturing costs that are recorded as in-process assets in financial accounting, expenses that belong to fixed costs such as manufacturing labor costs are reflected in profit and loss at the time they are incurred, such as excess inventory. It becomes possible to grasp the more accurate profit and loss situation excluding the influence. In order to directly impose costs belonging to fixed costs such as manufacturing labor costs among the manufacturing costs recorded in inventories as expenses for the years incurred, the slip data used to prepare the financial statements as in the former It is possible to use a method of calculating by using or a method of separately calculating and adjusting the manufacturing cost like the latter.

  Regarding the former, expenses belonging to fixed costs, such as manufacturing labor costs, which are recorded as inventories as manufacturing costs, are identified by assigning a unique account code to the slip data, and are incurred for profit and loss calculations. It will be directly charged as the expenses for the year and month. For the latter, in a system separate from the process of creating financial statements from slip data, the manufacturing costs are divided into variable costs and fixed costs, and are aggregated according to the date of occurrence, and used for profit / loss calculation for the corresponding year.

  Further, the present invention provides a second slip data selection means for selecting slip data used for calculation of balance sheets for each business department from the accounting data storage means using the account item code and the business department code as keys. Balance sheet creation means for creating a balance sheet for each business department from the slip data selected by the second slip data selection means, and calculating a deficiency of the liability account for the asset account from the balance sheet created by the balance sheet creation means Interest calculating means for calculating interest paid by raising funds for the shortage amount, wherein the profit / loss calculating means is calculated by the interest calculating means in calculating profit / loss by business unit. It is also possible to use the paid interest as a cost item.

  The interest payment calculation means calculates the interest generated by short-term fund procurement by multiplying the shortage of current liabilities for current assets by short-term interest rates, and multiplies long-term interest by the short-term interest for fixed liabilities for fixed assets. The interest generated by the procurement may be calculated, and the interest paid may be calculated by adding the interest generated by the short-term fund procurement and the interest generated by the long-term fund procurement.

  With this configuration, a balance sheet for each business unit is created, the required funding amount is hypothesized, and the interest expense that is incurred for that amount is calculated to calculate the necessary amount for that business unit. It is possible to calculate profits and losses that reflect funding costs. When calculating the amount of funding, if current liabilities and fixed liabilities are calculated separately and interest is calculated from short-term interest rates and long-term interest rates, respectively, more precise procurement costs can be reflected in profit and loss.

  Further, as specified in claims 6 to 10, the present invention can be grasped as a new management accounting method implemented using the new management accounting system according to the present invention.

  That is, according to the sixth management accounting method of the present invention, the computer system for calculating the profit and loss for each business department uses the date of occurrence, account code, business Selecting slip data to be used for calculating profit / loss by business department from the accounting data storage section storing the department code and the slip data format including the amount, using the account code and the business department code as a key; A computer system calculating a profit and loss for each business department from the slip data selected in the step of selecting the slip data, and the step of calculating the profit and loss includes the step of selecting the slip data For the selected slip data, the account code included in the slip data is subject to calculation of profit / loss by business unit. When the department code is specified, the amount included in the slip data is allocated to the business department corresponding to the business department code, and the account code included in the slip data is calculated as profit or loss for each business department. If the business unit code is not specified, but the amount included in the slip data is apportioned to the relevant business unit at a predetermined ratio, the profit / loss by business unit is calculated. This is a characteristic method of calculating profit and loss by business division.

  According to a seventh aspect of the present invention, there is provided a new management accounting method according to the present invention, wherein in the step of selecting the slip data, an account code belonging to a fixed cost among account codes recorded as work in progress in financial accounting. In the step of calculating profit / loss, the amount included in the slip data is used to calculate the profit / loss in the date of occurrence included in the slip data. It can also be characterized by using.

  Furthermore, the new management accounting method according to claim 8 of the present invention comprises cost aggregation means for aggregating expenses belonging to fixed costs out of manufacturing costs based on the date of occurrence, wherein the profit / loss calculation means comprises: The amount of the item belonging to the fixed cost aggregated by the cost aggregation means may be used for calculating the profit and loss in the generation date of the amount of the item belonging to the fixed cost.

  Furthermore, according to the ninth aspect of the present invention, there is provided a new management accounting method according to the present invention, in which the computer system stores a balance sheet for each business department from the accounting data storage unit using the account item code and the business department code as a key. Selecting slip data to be used for calculation; creating a balance sheet for each business department from the slip data selected by the computer system selecting the slip data; and the computer system using the balance sheet Calculating a deficit amount of a liability account with respect to an asset account from the balance sheet created in the creating step, and calculating interest paid by raising funds for the deficit amount, and calculating the profit / loss In the step, the interest expense is calculated in calculating profit and loss by business unit. The interest expense calculated in step may be characterized by using as an expense item.

  In the step of calculating the interest expense, as specified in claim 10, the shortage of the current liability for the current asset is multiplied by the short-term interest rate to calculate the interest generated by the short-term fund procurement, and the shortage of the fixed liability for the fixed asset Multiplying the amount by a long-term interest rate to calculate the interest generated by the procurement of long-term funds, and adding the interest generated by the short-term fund procurement and the interest generated by the long-term fund procurement to calculate the interest expense It may be a feature.

  According to the present invention, when calculating an index for grasping the profit and loss status of each business division in a company, general administrative expenses etc. that are under the management of the business division can be allocated to each business division. Therefore, it is possible to calculate a profit / loss index that more accurately reflects the actual situation of each business division.

  In addition, costs that belong to fixed costs out of manufacturing costs are used for profit and loss calculation at the time they occur rather than being inventoried, so the impact of excess inventory on the balance sheet is also reflected in financial accounting. It is possible to calculate a profit / loss index that more accurately reflects the actual situation of the business sector.

  In addition, a balance sheet for each business unit is prepared, and the procurement cost is calculated from the necessary funding amount and used for profit and loss calculation. Therefore, it is generated for each business unit that is difficult to calculate from the profit and loss statement in financial accounting alone. It is possible to calculate a profit / loss index that more accurately reflects the actual situation of each business division, which reflects the procurement cost to be obtained.

  The best mode for carrying out the present invention will be described below in detail with reference to the drawings. It should be noted that the examples of the configuration of the financial accounting system and the items included in the slip data in the following description are examples for carrying out the present invention, and the present invention is not limited to the embodiments described below. Absent.

  FIG. 1 is a diagram comparing the income statement based on the conventional financial accounting with the income statement according to the present invention. FIG. 2 is a diagram showing the concept of cost calculation based on financial accounting. FIG. 3 is a diagram comparing the difference between financial accounting and the handling of manufacturing costs in the present invention. FIG. 4 is a diagram showing a balance sheet based on financial accounting. FIG. 5 is a diagram showing a balance sheet for each business sector created in the present invention. FIG. 6 is a block diagram showing an example of the configuration of the new management accounting system according to the present invention. 7 to 9 are diagrams showing first to third examples of slip data used in the new management accounting system according to the present invention. FIG. 10 is a flowchart showing a flow of allocating the amount stored in the slip data to a predetermined business department in the new management accounting implementation method according to the present invention. FIG. 11 is a flowchart showing a flow for calculating interest expense of a business division in the method for implementing the new management accounting according to the present invention.

  First, the basic concept of operating profit / loss calculated by the new management accounting system according to the present invention will be described. As explained in the subject of the present invention, when it is desired to grasp the profit and loss situation by business unit, the expense to be recognized as the profit and loss of the business unit is not properly allocated using the income statement in financial accounting. If you do not refer to the table, you will not be able to grasp the actual situation of profit and loss. The operating profit / loss by business unit calculated according to the present invention reflects the factors related to the profit / loss appearing on the balance sheet in one index in response to such issues, and represents the expenses under the business unit. Proper allocation is made possible so that the situation of profits and losses closer to the actual situation can be grasped, and this unique index will be described as JVA (department version net added value) below.

The difference between the profit and loss statement (P / L) calculated based on the conventional financial accounting and the JAVA calculated by the new management accounting system according to the present invention will be described with reference to FIG. In the profit and loss statement (P / L) for financial accounting, operating profit / loss is calculated by subtracting “(B) cost of sales + selling expenses + general administrative expenses” from “(A) sales” incurred during the target period. . That is, operating profit is calculated by the following formula.
Operating income = (A)-(B)

  The cost of sales accounted for in this financial accounting (B) is generated by outsourcing fixed costs such as labor costs for factories, depreciation costs for equipment, variable costs such as purchase of raw materials, processing, etc. Outsourcing costs to be included. Of these, variable costs and subcontract costs vary depending on the production volume of the product, but fixed costs are inevitably incurred in order to maintain production facilities regardless of the production volume. is there. Further, the general administrative expenses in financial accounting (B) include administrative expenses for the entire company.

  On the other hand, in the income statement (P / L) for calculating JAVA, the fixed costs are further directly fixed costs (* 1 in Fig. 1), indirect fixed costs (* 2 in Fig. 1), and subsectors. It is classified into fixed costs (* 4 in Fig. 1). The contents of each fixed cost are as noted in the lower part of FIG. In addition, general administrative expenses (* 3 in Fig. 1) are extracted and used only for business divisions, unlike those in the above financial accounting. Allocation will be made by apportioning to the target business divisions using predetermined ratios such as high ratio and equipment area cost.

In addition, with regard to the cost of funding required for the assets required for the activities of a business unit, the interest expense corresponding to the amount of funds raised by creating a virtual balance sheet for the business unit is calculated, and the JAVA Then, it adds to the expense item as a part of general administrative expenses. In addition, miscellaneous revenue generated in the relevant business sector and insurance deposits are reflected in the calculation of JAVA for items recognized outside of business for financial accounting purposes. Also, if it is necessary to replace expenses between business departments due to some special factor, it is reflected in the calculation of JAVA as an adjustment item. The Java characteristic of the present invention is calculated by the following formula based on the above cost items.
JVA = (A ′) − (B ′) ± (C ′) Expression 1
Here, (A ′), (B ′) and (C ′) are as follows as shown in FIG.
(A ') = Sales + Export (B') = Cost of sales (Variable costs + Outsourcing costs) + Selling costs + Direct fixed costs + Indirect fixed costs + Subsidiary fixed costs + General administrative costs + B / S items Interest rate (C ') = non-operating item under business unit management (Miscellaneous revenue X + reassignment of expenses between business units Y)
In Equation 1, if X> Y, [+ C], and if X <Y, [−C].

  In this way, in order to calculate a profit and loss index that more accurately reflects the actual conditions of the business units, the expense items in financial accounting are restructured and the costs under the control of each business unit are allocated appropriately. Is the first feature of JVA.

  Next, the difference between the cost calculation based on financial accounting and the handling of the manufacturing cost in the calculation of JAVA will be described with reference to FIGS. Figure 2 shows the basic concept of cost accounting based on financial accounting. As explained earlier, the manufacturing cost of a product includes variable costs such as raw material costs and fixed costs such as labor costs. Exists. These expenses are recorded in work in process as work in progress.

  When a product is sold and sales are recorded, the inventory corresponding to the sales volume is recorded in the income statement as the cost of sales, but the products in stock continue to be treated as inventory and profit or loss It is not reflected in the statement. Therefore, in the event that excess inventory occurs, the actual amount of inventory expenditure is not recorded as a cost in the income statement, but the apparent profit is pushed up more than it actually is. Can occur. In particular, fixed costs such as labor costs are inevitably incurred in order to maintain production capacity even if the production volume is zero, and in order to accurately grasp the profit and loss of each business division, It is preferable to reflect it in the profit and loss calculation at that time.

  Therefore, as shown in FIG. 3, in the calculation of the JAVA, the manufacturing cost is divided into variable costs and fixed costs, and the timings for reflecting each character in the profit and loss calculation are distinguished. For variable costs, as in financial accounting, they are once capitalized as inventory at the time of expenditure, and costed at the time of sales of the product and reflected in the profit and loss calculation. On the other hand, fixed costs are charged directly to the profit and loss calculation as expenses for the current month, unlike the handling in financial accounting.

  That is, in financial accounting, only the amount corresponding to sales is recorded in the cost of sales for both variable costs and fixed costs. On the other hand, in the case of JAVA, the variable cost is similarly recorded in the cost of sales in the same way as the sales cost, but the fixed cost is not capitalized in the inventory equivalent. Directly charged as an expense.

  In general, in practical management, in calculating variable costs and fixed costs that are costed at the time of sale, products sold separately are not linked to variable costs and fixed costs. Often, moving averages for minutes and carry-forward inventory are used. Differences, suspension costs, test costs, etc. arising in this calculation are adjusted as cost differences.

  In this way, in order to calculate a profit and loss index that more accurately reflects the actual situation of the business division, the timing of recording in cost of sales is adjusted according to the nature of the cost for cost accounting in financial accounting, and financial The second characteristic of JAVA is that the accounting cost of sales is recorded in accordance with the actual profit and loss.

  Next, a concept for creating a balance sheet for each business sector and a method for calculating a funding cost using the balance sheet will be described with reference to FIGS. 4 and 5. FIG. 4 shows a balance sheet based on financial accounting. Assets used in the business are debited separately for current assets, fixed assets and deferred assets. Creditors represent current debt, fixed debt, and capital, and the corresponding means of procurement.

  Fig. 5 shows the balance sheet of a business unit created for the calculation of JAVA. The debit includes current assets such as trade receivables and inventories belonging to the business unit, real estate and securities. Calculate the total assets of the business division. On the other hand, the credits that accrue the payables belonging to the relevant business sector are accumulated, and the shortage of short-term funds raised from the shortage of the accounts payable for current assets corresponds to the fixed assets (usually business) Since it is difficult to think of fixed liabilities that are allocated to individual departments, the portion corresponding to fixed assets is assumed to be long-term borrowings consisting of long-term funding amounts. The total amount of current assets and fixed assets may be regarded as an integrated total asset, and the amount of funding corresponding to the total asset may be grasped regardless of whether it is long-term or short-term.

  Considering the short-term and long-term funding amounts calculated in this way as borrowings, the short-term base interest rate is applied to the former and the long-term base interest rate is applied to the latter (corresponding to total assets). When the amount of funding is grasped regardless of whether it is long-term or short-term, the base interest rate is also not distinguished between long-term and short-term). The calculated interest expense is reflected in the calculation of JAVA as the funding cost necessary for the activities of the business division.

  In this way, in order to calculate a profit and loss index that more accurately reflects the actual situation of the business sector, a balance sheet for the total assets required for each business sector is created, and the funding amount corresponding to the total assets is used to manage the business. The third characteristic of JAVA is that the necessary funding cost is calculated and reflected in the calculation of operating profit / loss.

  The configuration of the profit / loss calculation system for each business division obtained by the new management accounting system of the present invention will be described with reference to FIG. The financial accounting system 10 is a general financial accounting system for creating financial statements based on financial accounting. On the other hand, the business unit profit / loss calculation system 20 extracts necessary data from the financial accounting system 10 and executes the arithmetic processing related to the Java specific to the present invention to calculate the business profit / loss by business unit. .

  In the financial accounting system 10, accounting-related data generated by daily business activities is stored in a sales performance database 11, a salary database 12, and an article purchase database 13, and a slip created by journalizing these data. Form slip data is stored in the accounting database 14. In addition, an inventory database 15, a fixed asset database 16, and an accounts receivable database 17 are provided for managing asset-related accounts.

  The financial data calculation unit 18 aggregates data stored in these databases, creates various books necessary for financial accounting, and financial statements such as profit and loss statements and balance sheets, in a predetermined format. To output. The financial statements are created mainly by calculating the slip data stored in the accounting database 14, but the data stored in the inventory database 15 is used for cost calculation, and the fixed asset database 16 is used for calculating depreciation expenses. The data stored in is used.

  In the business unit profit and loss calculation system 20, the business unit business profit and loss calculation unit 25 executes arithmetic processing of JVA, which is an index related to the business profit and loss unique to the present invention. In the calculation related to the operating profit / loss performed by the business profit / loss calculation unit 25 by business division, the following characteristic processing is performed as compared with the calculation related to the operating profit / loss in the financial accounting executed in the financial data calculation unit 18. Executed.

  First, regarding the restructuring of expense items in financial accounting for appropriately allocating expenses under the management of each business department, which is the first feature of JAVA, the slip data stored in the accounting database 14 is In the roll-up calculation, based on the rules defined in the transfer rule storage unit 21 and the settings in the program, the business profit / loss calculation unit 25 for each business unit executes a specific calculation process for JAVA calculation.

  7 to 9 are examples of slip data stored in the accounting database 14. In this example, in addition to the date of occurrence, account item code, and amount, the slip data stores a business unit code and a unit code for identifying the corresponding business unit. The unit indicates a department located in the lower hierarchy of the business department, and here, the business department JVA is calculated in units.

  In the example of FIG. The three slips 0011 to 0013 all relate to expenses spent as rents, and the same account code is assigned as expenses belonging to general administrative expenses such as the head office department among rents. For accounting purposes, both costs are recorded in general administrative expenses. As described above, in the financial accounting process, the operating profit / loss calculation is executed using the account code as a key regardless of the business division.

  On the other hand, in the calculation of JAVA, the business unit code and the unit code are used as keys in addition to the account item code. Slip no. For 0011, for example, the rent is related to the office portion that is dedicated to the support unit of the P unit of the A business unit in the head office, so the business unit code of the A business unit and the unit code of the P unit are stored. It is determined that the 1,000,000 yen recorded in this slip is used for the J unit calculation of the P unit by using the above code as a key. On the other hand, slip No. For 0013, the rent is related to the office part that is dedicated to the general affairs department, which is the support department for the entire company, not limited to a specific business department, so the department code of the general affairs department is stored, and this department code is the key. Thus, it is determined that the 3,000,000 yen recorded in this slip is not an expense attributed to the business division to be calculated by JAVA.

  On the other hand, slip No. For 0012, for example, the rent is related to the floor that is dedicated to the support department of the entire A department in the head office, so the business department code of the A department is stored, but the unit code field is blank. Yes. In such a case, since the division code that is subject to the calculation of the JAVA is stored, it is necessary to allocate it to the calculation of the JAVA of any unit, but the target unit is specified from the unit code Can not do it. Therefore, 2,000,000 yen recorded in this slip is allocated to a unit belonging to the A division specified by the division code based on a predetermined rule. The allocation rule is not particularly limited, and the allocation ratio for each unit may be defined in advance in the transfer rule storage unit 21 or set in the program to allocate by the unit sales ratio. You may do it.

  In addition, regarding the calculation of sales, a transaction denominated in a foreign currency may have a biased effect on a specific unit depending on the timing of the exchange transaction and the allocation rule. In order to eliminate the effects related to foreign exchange, the management accounting exchange rate is stored in the exchange information storage unit 22 for conversion of foreign currency denominated transactions and reflected in the calculation of the JAVA, thereby reducing the influence and making it more actual. It is possible to grasp the near operating profit and loss.

  The flowchart of FIG. 10 shows a flow of allocating the amount stored in the slip data to a predetermined business department in the calculation of JAVA. First, the business profit / loss calculation unit 25 obtains slip data stored in the accounting database 14 and reads the account code stored in a predetermined field (S01). It is determined whether or not the account item code is a subject subject necessary for the calculation of JAVA (S02). If it is not the subject subject, the processing for the slip data is terminated and the next slip data is obtained.

  If it is a subject course, the division code stored in a predetermined field is read (S03). It is determined whether or not the business unit code is a JAVA calculation target part (S04). If the business part code is a code that is not a target part such as the general affairs department, the processing for the slip data is completed and the next slip data is obtained. To do.

  If it is the target part, the unit code stored in the predetermined field is read (S05). It is determined whether or not a unit code exists in a predetermined field (S06). If a unit code exists, the amount stored in the slip data is used for JVA calculation of the unit corresponding to the unit code (S07). Here, the processing for the slip data ends, and the next slip data is acquired.

  When the unit code does not exist, an allocation rate for allocation to each unit in the business unit corresponding to the business unit code is acquired from the transfer rule storage unit 21 (S08). According to the acquired allocation rate, the amount stored in the slip data is allocated and used for JVA calculation of each unit (S09). Here, the processing for the slip data ends, and the next slip data is acquired.

  Next, regarding the adjustment of the timing of recording the cost of sales, which is the second feature of JAVA, in the roll-up calculation of the slip data stored in the accounting database 14, rules and programs defined in the transfer rule storage unit 21 are used. Based on this setting, a specific calculation process for JAVA calculation is executed. Alternatively, the inherent cost calculation is executed using the data stored in the inventory database in addition to the slip data stored in the accounting database 14 and reflected in the calculation of the JAVA in the business profit / loss calculation unit 25 by business unit.

  In the example of FIG. The slip 0021 is a cost spent as a manufacturing labor cost, but is capitalized as a work in progress for financial accounting when the cost is spent. In the processing based on financial accounting, when a corresponding product is completed and a part of the sales is recorded, a slip No. For the remaining equivalent that was recorded as a manufacturing labor cost and not sold as shown in 0121, the slip No. Inventory is recorded as a product as shown in 0122. In this example, half of the finished product is sold, and out of the 3,000,000 yen expenditure, 1,500,000 yen each is recorded as cost and inventory.

  The example of FIG. 9 shows processing of raw material costs when the same situation as in FIG. 8 occurs. Slip no. The slip 0022 is a cost spent as a raw material cost, but is capitalized as a work in progress for financial accounting when the cost is spent. In the processing based on financial accounting, when a corresponding product is completed and a part of the sales is recorded, a slip No. As in the case of 0123, the cost corresponding to the raw material cost is recorded and the remaining equivalent that was not sold is slip No. As in 0124, it is recorded as a product. In this example, 1/2 of the finished product is sold, and out of the 5,000,000 yen expenditure, 2,500,000 yen is recorded as cost and inventory, respectively.

  In the cost calculation of JAVA, using the account code as a key, the cost belonging to the fixed cost out of the cost of sales is directly charged as the expense for the current month without recording the work in progress, and belongs to the variable cost out of the cost of sales. Costs are recorded in the same way as financial accounting, and the costs are recorded when the products are sold. In order to perform such processing, the account item code stored in the slip data used in the financial accounting system 10 is different so that it can be identified whether the work in progress is a fixed cost or a variable cost. It will be necessary to use code.

  In other words, in the example of FIG. 8, the work-in-process item that is recorded when manufacturing labor costs are spent is assigned an account code that can be identified as being spent as manufacturing labor costs. As a result, in the calculation of JAVA, it was recognized that expenses were incurred as of September 1, 2004, when inventory was recorded as work in progress for financial accounting purposes, and the entire amount of 3,000,000 yen was incurred for the current month. Directly charged.

  On the other hand, in the example of FIG. 9, the account item code which can identify that the work in progress recorded at the time of the expenditure of the raw material cost is paid as the raw material cost is given. As a result, the calculation of JAVA is handled in the same way as financial accounting. When JVA is calculated on a monthly basis, the 2,500,000 yen recorded as of September 30, 2004 Although it is treated as an expense incurred this month, the remaining 2,500,000 yen is not treated as an expense item until the corresponding sales are generated.

  In addition to the method of identifying fixed costs and variable costs in the account code described so far, cost calculation may be performed in a separate system from the roll-up calculation of slip data and used for the calculation of JAVA. Good. In financial accounting as well, it is difficult to link inventories and products to be sold on a voucher for cost accounting, so the average value of expenses incurred during the monthly period is used separately from the voucher processing. In general, the cost calculation is performed, and the slip calculation and the generated error are generally processed as a cost adjustment. In the case of using such a cost accounting system, in the cost calculation for JAVA, a variable cost is only subject to cost calculation, and a fixed cost is set as a direct charge for the current month. The result may be used for JVA calculation.

  Finally, the third feature of JAVA, which is to calculate the funding cost from the balance sheet created for each business unit and reflect it in the calculation of operating profit / loss, is the slip data and inventory assets stored in the accounting database 14 Using the data stored in the database 15, the fixed asset database 16, and the accounts receivable database 17, the business unit balance sheet creation unit 24 creates a balance sheet and pays using the rate stored in the interest rate information storage unit 23. The interest is calculated and reflected in the calculation of the JAVA in the business profit / loss calculation unit 25 by business unit.

  The flowchart of FIG. 11 shows a flow for calculating the interest expense of the business division in the calculation of JAVA. First, in the unit code unit for calculating the business unit-specific JVA, the asset amount is acquired from the slip data or the like using the unit code as a key, and the current assets are totaled (S11). Similarly, current liabilities in unit code units are tabulated (S12). Here, by comparing the aggregated values of current assets and current liabilities (S13), if the current assets are larger than the current liabilities, the short-term borrowing amount is calculated on the assumption that short-term funds will be procured with short-term borrowings. (S14). Subsequently, the short-term borrowing rate stored in the interest rate information storage unit 23 is acquired (S15), and the interest corresponding to the short-term borrowing is calculated (S16).

  Next, in the same manner, the fixed assets are totaled in unit code units (S17). In general, it is rare for a fixed liability other than borrowings to be generated under the control of a business division, so no calculation is made for fixed liabilities. Therefore, the amount of the long-term borrowing is calculated assuming that the long-term borrowing corresponding to the fixed asset is procured (S18). Subsequently, the long-term borrowing rate stored in the interest rate information storage unit 23 is acquired (S19), and the interest corresponding to the long-term borrowing is calculated (S20). Finally, the interest corresponding to the short-term borrowing and the interest corresponding to the long-term borrowing are added together to calculate the interest expense used in the calculation of JVA (S21).

  In the calculation of JAVA, items that cannot be calculated only by accumulating data acquired from the financial accounting system 10 may occur due to compensation claims between business units. With regard to such items, the operator of the business unit profit / loss calculation system 20 performs an input operation of the adjustment amount separately from the terminal device and is received by the additional item reception unit 26 to calculate the JAVA in the business business profit / loss calculation unit 25. It is reflected in.

It is a figure which contrasts the income statement based on the conventional financial accounting, and the calculation method of the income statement by this invention. It is a figure which shows the concept of the cost calculation based on financial accounting. It is a figure which contrasts the difference of financial accounting and the handling of the manufacturing cost in this invention. It is a figure which shows the balance sheet based on financial accounting. It is a figure which shows the balance sheet classified by business division created in this invention. It is a block diagram which shows an example of a structure of the new management accounting system concerning this invention. It is a figure which shows the 1st example of slip data used in the new management accounting system concerning the present invention. It is a figure which shows the 2nd example of slip data used in the new management accounting system concerning this invention. It is a figure which shows the 3rd example of slip data used in the new management accounting system concerning this invention. It is a flowchart which shows the flow which allocates the money memorize | stored in slip data to a predetermined | prescribed business department in the implementation method of the new management accounting concerning this invention. It is a flowchart which shows the flow which calculates the interest expense of a business department in the implementation method of the new management accounting concerning this invention.

Explanation of symbols

DESCRIPTION OF SYMBOLS 10 Financial accounting system 11 Sales results database 12 Salary database 13 Goods purchase database 14 Accounting database 15 Inventory asset database 16 Fixed asset database 17 Accounts payable database 18 Financial data calculation part 20 Profit and loss calculation system according to business department 21 Transfer rule memory part 22 Exchange Information storage unit 23 Interest rate information storage unit 24 Business unit balance sheet creation unit 25 Business unit operating profit / loss calculation unit 26 Additional item reception unit

Claims (10)

Accounting data storage means for storing accounting data necessary for the preparation of financial statements in the format of slip data including date of occurrence, account code, business division code, amount,
From the accounting data storage means, slip data selection means for selecting slip data to be used for calculating profit and loss by business department, using the account item code and the business department code as a key;
Profit and loss calculation means for calculating profit and loss by business department from the slip data selected by the slip data selection means,
For the slip data selected by the slip data selection means, the profit / loss calculation means, when the account item code included in the slip data is a calculation target for profit / loss by business department and the business department code is specified , The amount included in the slip data is allocated to the business unit corresponding to the business unit code, and the account code included in the slip data is the target of calculating profit / loss by business unit, but the business unit code is specified If not, the new management accounting system is characterized in that the amount included in the slip data is apportioned and distributed to the relevant business divisions at a predetermined ratio to calculate profit / loss by business division. The slip data selection means selects slip data including an account code belonging to a fixed cost as account data to be used for calculation of profit and loss for each business department among account codes recorded as work in progress for financial accounting. 2. The new management accounting system according to claim 1, wherein the profit / loss calculating means uses the amount included in the slip data for calculating profit / loss in the date of occurrence included in the slip data. A cost aggregation means that aggregates costs that belong to fixed costs among manufacturing costs based on the date of occurrence is provided.
2. The profit / loss calculating means uses the amount of an item belonging to a fixed cost aggregated by the cost aggregation means for calculating profit / loss in an occurrence date of the amount of an item belonging to the fixed cost. New management accounting system. Second slip data selection means for selecting slip data to be used for calculation of balance sheets for each business department from the accounting data storage means using the account item code and the business department code as a key;
Balance sheet creating means for creating a balance sheet for each business department from the slip data selected by the second slip data selecting means;
An interest amount calculating means for calculating a deficit amount of a liability account for an asset account from a balance sheet created by the balance sheet creating means, and calculating an interest expense generated by raising funds for the deficient amount, and
4. The new management accounting system according to claim 1, wherein the profit / loss calculation means uses the interest expense calculated by the interest payment calculation means as an expense item in calculating profit / loss by business unit. The interest calculation means calculates the interest generated by short-term fund procurement by multiplying short-term interest rate by short-term interest amount of current liabilities for current assets, and multi-term long-term interest rate by short-term interest rate of fixed liabilities for fixed assets. 5. The new management according to claim 4, wherein interest generated by procurement is calculated, and the interest paid by adding the interest generated by the procurement of the short-term funds and the interest generated by the procurement of the long-term funds is calculated. Accounting system. A computer system that calculates profits and losses by business unit from the accounting data storage unit that stores the accounting data required to create financial statements in the form of slip data including the date of occurrence, account code, business unit code, and amount Selecting slip data to be used for calculating profit / loss by business unit using the account item code and the business unit code as a key;
The computer system has a step of calculating profit and loss for each business department from the slip data selected in the step of selecting the slip data,
In the step of calculating the profit and loss, for the slip data selected in the step of selecting the slip data, the account code included in the slip data is a calculation target of the profit and loss for each business division, and the business division code is specified. The amount included in the slip data is allocated to the business unit corresponding to the business unit code, and the account item code included in the slip data is the business unit for which the profit / loss by business unit is to be calculated. New management accounting characterized in that if the code is not specified, the amount included in the slip data is apportioned and allocated to the relevant business divisions at a predetermined ratio, and the profit / loss by business division is calculated. Implementation method. In the step of selecting the slip data, the slip data including the account code belonging to the fixed cost is selected as the slip data to be used for calculating the profit and loss for each business department among the account code recorded as work in progress for financial accounting. And
7. The method for implementing new management accounting according to claim 6, wherein, in the step of calculating the profit and loss, the amount included in the slip data is used to calculate the profit and loss in the date of occurrence included in the slip data. The computer system has a step of counting costs belonging to fixed costs out of manufacturing costs based on the date of occurrence,
In the step of calculating the profit / loss, the amount of the item belonging to the fixed cost calculated in the step of calculating the cost belonging to the fixed cost is used for calculating the profit / loss in the occurrence date of the amount of the item belonging to the fixed cost. The method for carrying out a new management accounting according to claim 6, characterized in that: The computer system selects slip data to be used for calculating a balance sheet for each business department from the accounting data storage unit using the account item code and the business department code as keys.
The computer system creates a balance sheet for each business department from the slip data selected in the step of selecting the slip data;
The computer system includes calculating a deficit amount of a liability account with respect to an asset account from the balance sheet created in the step of creating the balance sheet, and calculating interest expense generated by raising funds for the deficit amount. And
The new profit or loss according to any one of claims 6 to 8, wherein, in the step of calculating the profit and loss, the interest expense calculated in the step of calculating the interest expense is used as an expense item in the calculation of the profit and loss for each business division. Management accounting implementation method. In the step of calculating the interest expense, the interest generated by short-term funding is calculated by multiplying the shortfall of the current liability for the current asset by the short-term interest rate, and the long-term interest rate is multiplied by the shortage of the fixed liability for the fixed asset. 10. The interest generated by fund procurement is calculated, and the interest expense is calculated by adding the interest generated by the short-term fund procurement and the interest generated by the long-term fund procurement. Implementation method of new management accounting.