JP2019091239A - Accounting managing device, accounting managing method and accounting managing program - Google Patents

Abstract

To provide an accounting managing device, an accounting managing method and an accounting managing program enabling an appropriate consistency determination without causing a user to be conscious of where target master data is present.SOLUTION: By referring to a direct reference segment corresponding to a financial accounting system, at least either the financial accounting system or replacement data is determined as an obtainment source of master data. The master data is obtained from the determined obtainment source, and consistency of journalizing data is determined using the obtained master data.SELECTED DRAWING: Figure 7

Description

  The present invention relates to an accounting management device, an accounting management method, and an accounting management program.

  According to Patent Document 1, "each terminal executes product registration with reference to product master data stored in a product master file on a higher order machine side for products not stored in a product file" product sales A data processing system is disclosed (see claim 1). Further, Patent Document 1 discloses that “consistentness between product master data on the high-end machine side and product data on each terminal side” is disclosed (see paragraph [0007]), “each terminal is When product registration is performed with reference to product master data stored in a product master file of a higher order machine for products not stored in the product file, the product file in the terminal corresponds to the product master data Thus, the consistency with the product master data can be secured for product data that is not updated or distributed from the host machine side. ”(See paragraph [0047], etc.).

JP 2001-34851 A

  However, in the system described in Patent Document 1, when there is a case where master data can be obtained directly from a host machine or a case where it can not be obtained, it is necessary for the user to switch between master data acquisition sources after grasping either. There is a problem that the work becomes complicated.

  The present invention has been made in view of the above-mentioned problems, and it is an accounting management device that can perform appropriate consistency determination without the user being aware of where the target master data is. It aims to provide management methods and accounting programs.

  In order to solve the problems described above and achieve the object, an accounting management apparatus according to the present invention is an accounting management apparatus including a storage unit and a control unit, and the storage unit is master data of a financial accounting system. Storing the substitute data, and the control unit acquires master data of at least one of the financial accounting system and the substitute data by referring to the direct reference segment corresponding to the financial accounting system. Acquisition source determination means determined as the source, master acquisition means for acquiring master data from the acquisition source determined by the acquisition source determination means, and alignment of journal data using master data acquired by the master acquisition means And a consistency determination unit that determines the nature.

  Further, in the accounting management apparatus according to the present invention, the master acquisition unit indicates that the direct reference category referred to by the acquisition source determination unit can directly refer to the financial accounting system, When the accounting system has master data on an accounting item and the alternative data has master data on a non-accounting item, master data on the accounting item is obtained from the financial accounting system, and the non-accounting from the alternative data Obtain master data on subjects.

  In the accounting management apparatus according to the present invention, the control unit may be a master combining unit configured to combine master data on the accounting item acquired by the master acquiring unit and master data on the non-accounting item. In the master data combined by the master combining means, whether or not the identification information indicating the accounting item of the master data on the accounting item and the identification information indicating the non-accounting item of the master data on the non-accounting item overlap And master determining means for determining

  Further, the accounting management apparatus according to the present invention further comprises: a duplication notification means for notifying that the duplication is performed when the control unit determines that the duplication is determined by the master determination means. It features.

  Further, in the accounting management apparatus according to the present invention, when the master acquisition unit indicates that the direct reference category referred to by the acquisition source determination unit can not directly refer to the financial accounting system, Obtaining master data from alternative data.

  Further, in the accounting management apparatus according to the present invention, the consistency determination means does not determine the consistency among the subjects included in the journal data, for the subjects not included in the master data acquired by the master acquisition means. That is.

  Further, the accounting management apparatus according to the present invention is characterized in that the control unit further comprises registration means for registering the substitute data.

  Further, an accounting management method according to the present invention is an accounting management method executed by an accounting management device including a storage unit and a control unit, and the storage unit is a substitute data for substituting master data of a financial accounting system. , And by referring to the direct reference segment corresponding to the financial accounting system, which is executed by the control unit, the financial accounting system and / or the alternative data as the master data acquisition source. The consistency of the journal data is determined using the acquisition source determination step to determine, the master acquisition step of acquiring master data from the acquisition source determined in the acquisition source determination step, and the master data acquired in the master acquisition step And a step of determining the consistency.

  Further, an accounting management program according to the present invention is an accounting management program to be executed by an accounting management apparatus comprising a storage unit and a control unit, and the storage unit is an alternative for substituting master data of a financial accounting system. Data, and the control unit determines at least one of the financial accounting system and the alternative data as a master data acquisition source by referring to the direct reference section corresponding to the financial accounting system. Consistency of determining consistency of journal data using an acquisition source determination step, a master acquisition step of acquiring master data from the acquisition source determined in the acquisition source determination step, and master data acquired in the master acquisition step And performing the determining step.

  According to the present invention, it is possible to determine appropriate consistency without the user being aware of where the master data of interest is located.

FIG. 1 is a block diagram showing an example of the configuration of an accounting management system including an accounting management device. FIG. 2 is a diagram showing an example of company management information according to the present embodiment. FIG. 3 is a diagram showing an example of connection management information according to the present embodiment. FIG. 4 is a diagram for explaining the operation of registering master data of the financial accounting device to alternative data of the accounting management device. FIG. 5 is a diagram showing an example of master data according to the present embodiment. FIG. 6 is a view showing an example of journalizing data according to the present embodiment. FIG. 7 is a flowchart showing an example of processing executed by the accounting management system according to the present embodiment. FIG. 8 is a diagram for explaining the flow of master data. FIG. 9 is a diagram for explaining the duplication determination process on the combined master data. FIG. 10 is a diagram showing an example of the case where the determination is NG in the consistency determination process for the journal data. FIG. 11 is a diagram illustrating an example of the case where the consistency determination is not performed in the consistency determination process for the journal data.

  Hereinafter, embodiments of an accounting management device, an accounting management method, and an accounting management program according to the present invention will be described in detail based on the drawings. The present invention is not limited by the present embodiment.

[1. Overview]
In order to grasp the management situation etc. of the whole enterprise group to be analyzed, it is necessary to collect journal data etc. from the financial accounting system of each company as an analysis target. In this case, when acquiring (collecting) each information held by an individual company (hereinafter, may be referred to as “individual company information”), directly referring to the financial accounting systems of all individual companies to be analyzed. , You can not always get individual company information. Examples of cases where it is not possible to directly refer to a company's financial accounting system include the case where financial accounting systems of other vendors are introduced. When individual company information can not be obtained directly from a company's financial accounting system, CSV (Comma-) output from the financial accounting system can be used to obtain individual company information (for example, journal data etc.) of the financial accounting system. This is done via a file such as Separated Values. In this case, it is necessary to determine the consistency using the master data of the individual company so as not to capture the illegal data of the journal data etc. among the individual company information.

  In the prior art, when importing journal data etc. via a file, it does not refer at all to master data held by financial accounting systems such as establishments or business partners included in journal data, or copy master data completely. In most cases, there is a case in which the above-described replicated master data is used to make a strict determination of consistency. In the former case, since the determination of the consistency based on the master data is not performed, the determination of the consistency is not performed when the file of the illegal journal data is acquired, and it is difficult to perform the analysis based on the correct master data. Also, in the latter case, in order to perform the same strict determination as in the financial accounting system, it is necessary to double-manage the copied master data, which takes time and effort.

  Therefore, in the present embodiment, it is possible to refer directly by preparing alternative data as a substitute for master data on the accounting management apparatus side which acquires and analyzes journal data and registers a copy of the master data there. The accounting management system, accounting management method, and accounting management program are provided that enable determination of the consistency of journal data even if it is an individual company that does not have a proper financial accounting system. Further, in the present embodiment, the accounting management apparatus automatically determines whether or not the individual company from which the individual company information is acquired has direct reference to the financial accounting system, and switches the master data acquisition method. It provides accounting devices, accounting methods and accounting programs that can As a result, individual company information can be acquired without the need for the user to determine the master data acquisition source. The specific configuration and operation will be described below.

[2. Constitution]
FIG. 1 is a block diagram showing an example of the configuration of an accounting management system including an accounting management device. FIG. 2 is a diagram showing an example of company management information according to the present embodiment. FIG. 3 is a diagram showing an example of connection management information according to the present embodiment. FIG. 4 is a diagram for explaining the operation of registering master data of the financial accounting device to alternative data of the accounting management device. FIG. 5 is a diagram showing an example of master data according to the present embodiment. FIG. 6 is a view showing an example of journalizing data according to the present embodiment. The configuration of the accounting management device 100 according to the present embodiment will be described with reference to FIGS. 1 to 6.

  The accounting management device 100 and the financial accounting device 200 of the accounting management system 1000 are each a commercially available desktop personal computer. Each of the accounting management device 100 and the financial accounting device 200 is not limited to a stationary information processing device such as a desktop personal computer, and a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smartphone, a tablet It may be a portable information processing apparatus such as a personal computer.

  As shown in FIG. 1, the accounting management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the accounting management apparatus 100 are communicably connected via any communication path.

  The communication interface unit 104 communicably connects the accounting management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of communicably connecting the accounting management device 100 and the financial accounting device 200, and is, for example, the Internet, a LAN (Local Area Network), a dedicated line, or the like.

  The input / output interface unit 108 is an interface for connecting an input / output device such as a mouse or a keyboard. An input device 112 and an output device 114 are connected to the input / output interface unit 108. The input device 112 is a keyboard, a mouse, a microphone, or a monitor that realizes a pointing device function in cooperation with the mouse. The output device 114 is a monitor (including a home television), a speaker, a printer, or the like.

  The storage unit 106 is a storage device that stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a central processing unit (CPU) in cooperation with an operating system (OS) to perform various processes. For example, a memory device such as a random access memory (RAM) or a read only memory (ROM), a hard disk drive (HDD), a solid state drive (SSD), a flexible disk, an optical disk, or the like can be used as the storage unit 106. .

  The storage unit 106 manages company management information 106 a in which a direct reference segment to be described later is associated with each individual company (company), connection management information 106 b which is information for connecting to the financial accounting apparatus 200, and the financial accounting apparatus 200. And the substitute data 106c registered as a substitute for the master data being stored.

  The company management information 106a is information in which reference divisions are directly associated with each individual company. Here, the direct reference category is a category indicating whether or not the company information can be obtained by directly referring to the company information from the financial accounting system of the company's financial accounting apparatus 200. For example, in the example of the company management information 106 a shown in FIG. 2, if the company code indicating an individual company is associated with the direct reference category, and the company code is “100”, the direct reference category is “0” ( When the company code is "300", the direct reference category is "1" (not directly referable to the financial accounting system).

  Although only one financial accounting device 200 is shown in the accounting management system 1000 shown in FIG. 1, the present invention is not limited to this. A plurality of financial accounting devices 200 communicate with the accounting management device 100 via the network 300. It may be possible. In this case, direct reference classification is assigned to each company's financial accounting apparatus 200 by the company management information 106a.

  The connection management information 106 b is information for connecting to the financial accounting device 200 of the individual company. For example, in the connection management information 106b shown in FIG. 3, the company code indicating the individual company and the connection information for connecting to the financial accounting device 200 of the individual company are associated, and the company code is "100". As connection information, information in which a server name, a password, and the like are encrypted and an IP address are stored. In addition, as connection information, it is sufficient if there is information for connecting to the financial accounting apparatus 200 so that data communication is possible, and it is necessary that all information and IP address obtained by encrypting the server name, password, etc. are stored. Absent.

  The substitute data 106 c is data registered in advance as a substitute for master data managed by the financial accounting device 200. For example, when it is not possible to refer directly to the financial accounting system of the financial accounting apparatus 200, master data (master data (accounting subject) 206a, master data (non-accounting subject) 206b described later) stored in the financial accounting system FIG. 4 shows an example of the state of registering (replicating) the substitute data 106c of the accounting management apparatus 100. In FIG. 4, as the master data stored in the financial accounting apparatus 200, the “fiscal year master”, “monthly period master”, “business office master”, “general account item master”, etc. Shows the state to be registered (replicated). Note that it is not necessary to completely copy all of the master data stored in the financial accounting device 200 in the alternative data 106c, but to register (replicate) the minimum required master data in the consistency determination process described later. And it is sufficient.

  Further, FIG. 1 shows an example in which master data (accounting subject) and master data (non-accounting subject) are stored as the substitute data 106c, but the present invention is not limited to this. For example, when the direct reference category corresponding to the financial accounting device 200 indicates that direct reference is possible and master data of the accounting item is managed in the financial accounting system of the financial accounting device 200, master data of the accounting item in the accounting management device 100 Does not have to be managed as alternative data 106c. This is because it is sufficient to refer to master data (master data (accounting item) 206 a) of the accounting item of the financial accounting device 200 instead of the substitute data 106 c in the consistency determination process for the journal data or the like. Further, when the direct reference category corresponding to the financial accounting device 200 indicates that direct reference is possible and master data of accounting items and non-accounting items are managed in the financial accounting system of the financial accounting device 200, the accounting management device 100 substitutes It is not necessary to register the data 106c. This is because it is sufficient to refer to master data (master data (accounting item) 206a, master data (non-accounting item) 206b) of the financial accounting apparatus 200, not the substitute data 106c, in the consistency determination process for journal data or the like. It is. Here, the accounting subject is a subject about system accounting, and is a subject that is originally managed by the financial accounting system. In addition, non-accounting items are items that do not need to be managed in a financial accounting system and are used for analysis purposes, and include, for example, the number of employees and the number of contracts for each company.

  The control unit 102 is a CPU or the like that controls the accounting management apparatus 100 in an integrated manner. The control unit 102 has a control program such as an OS, a program defining various processing procedures and the like, and an internal memory for storing necessary data and the like, and various information processing based on the stored programs. Run. As shown in FIG. 1, the control unit 102 acquires an acquisition source determination unit 102a, a master acquisition unit 102b, a registration unit 102c, a master combination unit 102d, a master determination unit 102e, a duplication notification unit 102f, and a journal acquisition. A unit 102g, a consistency determination unit 102h, and a determination result output unit 102i.

  The acquisition source determination unit 102a refers to the direct reference classification of the company management information 106a, and acquires the acquisition source of individual company information (master data, journal data, etc.) of the target individual company as the financial accounting system of the financial accounting apparatus 200 ( It is a processing unit that determines whether or not to use the financial accounting system 220 shown in FIG. For example, when the acquisition source determination unit 102a determines the acquisition source of individual company information of an individual company having a company code of “200”, the direct reference division corresponding to the individual company in the company management information 106a illustrated in FIG. refer. Since the acquisition source determination unit 102a has a direct reference classification of an individual company whose company code is "200" is "1", the acquisition source of the individual company information of the individual company is not the financial accounting system of the financial accounting apparatus 200. It is determined that the substitute data 106 c is stored in the storage unit 106.

  The master acquisition unit 102 b is a processing unit that acquires master data from the acquisition source identified by the determination by the acquisition source determination unit 102 a. For example, when the master acquisition unit 102b determines that the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is the financial accounting system (the financial accounting system 220 shown in FIG. 1) of the financial accounting apparatus 200. Acquired with reference to master data (master data (accounting item) 206a and master data (non-accounting item) 206b shown in FIG. 1) managed by the financial accounting system. Further, even if the master acquisition unit 102b is a case where the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is the financial accounting system of the financial accounting apparatus 200, in the financial accounting system, When master data (non-account item) 206b is not managed, master data (account item) 206a of financial accounting system is acquired for master data of accounting item, and master data from alternative data 106c for master data of non-account item Acquire data (non-accounting items). Further, when the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is not the financial accounting system of the financial accounting apparatus 200, the master acquisition unit 102b acquires master data (accounting subject, Get a non-accounting subject).

  The registration unit 102 c is a processing unit that registers information of the master data in the substitute data 106 c that is a substitute for master data of the financial accounting system of the financial accounting device 200. At this time, the registration unit 102 c performs registration processing on the substitute data 106 c based on, for example, an operation on the input device 112 by the user. Further, the information of the master data registered by the registration unit 102c may be master data of the financial accounting apparatus 200 which does not possess the financial accounting system to which direct reference is possible, and all of the master data of the financial accounting apparatus 200 is complete. It is not necessary to register (replicate) the data, and it may be master data that is the minimum required in the consistency determination process. Thus, in the case of the consistency determination process using the alternative data 106c, it is possible to register only the master data necessary for the determination and perform the determination.

  The master combining unit 102 d is a processing unit that combines master data (accounting item) 206 a acquired from the financial accounting system of the financial accounting apparatus 200 and master data (non-accounting item) acquired from the alternative data 106 c. For example, the master combining unit 102d acquires master data (accounting items) 206a of the financial accounting system of the financial accounting apparatus 200 for master data of accounting items by the master acquiring unit 102b, and substitutes master data of non-accounting items. When master data (non-accounting item) is acquired from the data 106c, the master data (accounting item) 206a and master data (non-accounting item) of the alternative data 106c are combined. In this way, consistency is achieved using information on both master data (accounting items) managed by the financial accounting system of the financial accounting device 200 and master data (non-accounting items) managed as alternative data. A decision can be made.

  The master determination unit 102e is, in the master data combined by the master combining unit 102d, identification information indicating an accounting item of master data acquired from the financial accounting system of the financial accounting device 200, and master data acquired from the alternative data 106c. It is a processing unit that determines whether or not the identification information indicating the non-accounting subject of (d) overlaps (duplicate determination processing).

  The duplication notification unit 102 f is a processing unit that notifies that effect when the master determination unit 102 e determines that the identification information of the subject of the master data is duplicated. For example, the duplication notification unit 102 f causes the output device 114 to display that duplication is occurring.

  The journal acquisition unit 102g is a processing unit that acquires journal data from the acquisition source specified by the determination by the acquisition source determination unit 102a. For example, when the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is the financial accounting system of the financial accounting apparatus 200, the journal acquisition unit 102g is managed by the financial accounting system. It acquires with reference to the journal data 206c. Further, when the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is not the financial accounting system of the financial accounting apparatus 200, the journal acquisition unit 102g does not manage the journal data outside the management of the financial accounting system. Acquire by referring to 206d.

  The consistency determination unit 102h uses the master data acquired by the master acquisition unit 102b or the master data combined by the master combining unit 102d to be consistent with the journal data acquired by the journal acquisition unit 102g. It is a processing unit that performs determination (consistency determination processing). Specifically, the consistency determination unit 102h determines whether the value of each item included in the journal data of a specific individual company is associated as the value of the item in the master data corresponding to the individual company. Do.

  The determination result output unit 102i is a processing unit that outputs the determination result by the consistency determination unit 102h. For example, the determination result output unit 102i may cause the output device 114 to display the determination result or may output (save) the file as a file.

  The control unit 102 functionally determines (1) at least one of the financial accounting system and the substitute data as a master data acquisition source by referring to the direct reference section corresponding to the financial accounting system. An acquisition source determination unit 102a as an acquisition source determination unit; (2) a master acquisition unit 102b as a master acquisition unit that acquires master data from the acquisition source determined by the acquisition source determination unit; (3) the master Consistency judgment unit 102h as consistency judgment unit that judges consistency of journal data using master data acquired by acquisition unit; (4) Master data on the accounting item acquired by the master acquisition unit A master combining unit 102d as a master combining unit that combines the master data related to the non-account item; 5) In the master data combined by the master combining means, identification information indicating an accounting item of the master data on the accounting item and identification information indicating a non-accounting item of the master data on the non-accounting item overlap with each other A master determination unit 102e as a master determination unit that determines whether or not there is, and (6) a duplication notification as a duplication notification unit that notifies that duplication is made when it is determined by the master determination unit that duplication occurs. A section 102 f and (7) a registration section 102 c as registration means for registering the alternative data. Among these, the master combination unit 102 d, the master determination unit 102 e, the duplication notification unit 102 f, and the registration unit 102 c are optional components, and may or may not be included in the control unit 102. In addition, about the detail of the flow of the process which each part performs, the below-mentioned [3. Specific Example of Processing] will be described in detail.

  Each processing unit of the control unit 102 illustrated in FIG. 1 conceptually shows a function, and is not limited to such a configuration. For example, a plurality of processing units illustrated as independent processing units in the control unit 102 illustrated in FIG. 1 may be configured as one processing unit. On the other hand, the function of one processing unit may be divided into a plurality of parts by the control unit 102 illustrated in FIG. 1 and configured as a plurality of processing units.

  As shown in FIG. 1, the financial accounting apparatus 200 includes a control unit 202, a communication interface unit 204, a storage unit 206, and an input / output interface unit 208. The units included in the financial accounting device 200 are communicably connected via any communication path.

  The communication interface unit 204 communicably connects the financial accounting apparatus 200 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 204 has a function of communicating data with another device via a communication line.

  The input / output interface unit 208 is an interface for connecting an input / output device such as a mouse or a keyboard. An input device 212 and an output device 214 are connected to the input / output interface unit 208. The input device 212 is a keyboard, a mouse, a microphone, or a monitor that realizes a pointing device function in cooperation with the mouse. The output device 214 is a monitor (including a home television), a speaker, a printer, or the like.

  The storage unit 206 is a storage device that stores various databases, tables, files, and the like. The storage unit 206 stores a computer program for giving instructions to the CPU in cooperation with the OS to perform various processes. As the storage unit 206, for example, a memory device such as a RAM or a ROM, an HDD, an SSD, a flexible disk, an optical disk, or the like can be used.

  The storage unit 206 divides the transaction into debit and credit, master data (accounting item) 206a and master data (non-accounting item) 206b for determining consistency with the journal data, etc., and determines and sorts account items. The recorded journal data 206c and journal data 206d are stored. Here, the master data is data in which items (accounting items, non-accounting items) included in the journal data are managed in association with each company.

  Master data (accounting items) 206a is information in which accounting items are associated with each company, and is managed by the financial accounting system 220 as shown in FIG. Master data (non-accounting items) 206b is information in which non-accounting items are associated with each company, and is managed by the financial accounting system 220 as shown in FIG.

  For example, FIG. 5 shows an example of master data. The general account item master shown in FIG. 5A is master data in which a company code for identifying an individual company is associated with an general account item. For example, for an individual company whose company code is "300" Associate "Cash" and "Receivables" as accounts. The office master shown in FIG. 5 (b) is master data in which a company code for identifying an individual company is associated with an office of an individual company. For example, for an individual company whose company code is "400" As a business establishment, "Osaka" is associated. The supplier master shown in FIG. 5C is master data in which a company code for identifying an individual company is associated with an individual customer of the individual company. For example, for an individual company whose company code is "300" , As a supplier "A trading" is associated. In the transaction master shown in FIG. 5C, the item of the customer is not associated with the individual company whose company code is "400". In this case, as will be described later, no determination of consistency will be made for the individual company for the item of the customer. In addition, the above-mentioned establishment master and supplier master shall be treated as an example of master data of a non-account item in this embodiment.

  The journal data 206 c is data recorded by dividing a transaction into a debit and a credit, and defining and sorting account items, and is managed by the financial accounting system 220. The journal data 206 d is data recorded by dividing a transaction into a debit and a credit, defining account items and screening, and is managed outside the financial accounting system 220. For example, the journal data 206 d is data output to the storage unit 206 as a file such as CSV by the financial accounting system 220.

  For example, FIG. 6 shows an example of the journal data 206c (206d). In the journal data 206c (206d) shown in FIG. 6, "Osaka" is designated as the establishment as the item of credit, and "B commercial" is designated as the supplier. Whether or not the data of the item of the individual company which is the acquisition source of such journalizing data 206c (206d) is appropriate is determined by the consistency determination process described later.

  Although FIG. 1 shows an example in which the storage unit 206 stores master data (accounting subject) 206a and master data (non-accounting subject) 206b as master data, the present invention is not limited to this. For example, when the direct reference category corresponding to the financial accounting device 200 indicates that direct reference is not possible, it is not necessary to manage the master data (non-accounting item) 206b in the financial accounting device 200. In this case, in the accounting management apparatus 100, master data (non-accounting items) may be managed as the substitute data 106c.

  Further, in FIG. 1, although the journal data 206 c is stored in the management of the financial accounting system 220 and the journal data 206 d is stored outside the management in the storage unit 206, the present invention is not limited to this. For example, if the direct reference category corresponding to the financial accounting device 200 indicates that the direct reference is possible, it is not necessary to store the journal data 206d in the financial accounting device 200. This is because, in the consistency determination process, the journal data 206c managed by the financial accounting system 220 may be referred to instead of the journal data 206d.

  The control unit 202 is a CPU or the like that controls the financial accounting apparatus 200 in an integrated manner. The control unit 202 has a control program such as an OS, a program defining various processing procedures and the like, and an internal memory for storing necessary data and the like, and various information processing based on the stored programs. Run. The control unit 202 has an output unit 202a, as shown in FIG.

  The output unit 202a is a part of the function of the financial accounting system 220, and is a processing unit that outputs journal data of each company. The output unit 202a outputs journal data as the journal data 206c when outputting within the management of the financial accounting system 220, and outputs as a file such as CSV when outputting outside the management of the financial accounting system 220.

  As described above, the financial accounting system 220 illustrated in FIG. 1 includes the output unit 202a as a function realized by the control unit 202, and includes master data (accounting subject) 206a, master data (non-accounting subject) 206b, and journal data 206c. Are updated and managed respectively. Although FIG. 1 shows only the output unit 202a as the processing unit included in the financial accounting system 220, the present invention is not limited to this, and it goes without saying that other functions may be included.

[3. Specific example of processing]
FIG. 7 is a flowchart showing an example of processing executed by the accounting management system according to the present embodiment. FIG. 8 is a diagram for explaining the flow of master data. FIG. 9 is a diagram for explaining the duplication determination process on the combined master data. FIG. 10 is a diagram showing an example of the case where the determination is NG in the consistency determination process for the journal data. FIG. 11 is a diagram illustrating an example of the case where the consistency determination is not performed in the consistency determination process for the journal data. The flow of processing executed by the accounting management system 1000 according to the present embodiment will be described with reference to FIGS. 7 to 11. In addition, the said process is demonstrated for every process in the step of the flowchart shown in FIG. Furthermore, here, it is assumed that journal data of an individual company to be subjected to the consistency determination process is acquired by the journal acquisition unit 102g.

<Step S1>
The acquisition source determination unit 102a refers to the direct reference classification of the company management information 106a, and determines whether or not direct reference to the financial accounting system 220 of the financial accounting device 200 of the target company is possible. That is, the acquisition source determination unit 102a determines whether the acquisition source of individual company information (in this case, master data) of the target individual company is the financial accounting system 220 of the financial accounting apparatus 200 or the alternative data 106c. judge. Then, the process proceeds to step S2.

<Step S2>
When it is determined by the acquisition source determination unit 102a that the financial accounting system 220 can directly refer (step S2: Yes), the process proceeds to step S3, and when it is determined that direct reference is not possible (step S2: No) , Shift to step S15.

<Step S3>
The master acquisition unit 102b directly references master data managed by the financial accounting system 220. Then, the process proceeds to step S4.

<Step S4>
If the master data (non-accounting item) 206b is managed by the financial accounting system 220 (step S4: Yes), the process proceeds to step S5, and if not managed (step S4: No), the process proceeds to step S7.

<Step S5>
The master acquisition unit 102b acquires the master data (master data (accounting item) 206a, master data (non-accounting item) 206b) managed by the financial accounting system 220 with reference to the master data. That is, as shown in pattern (2) of FIG. 8, the master acquisition unit 102b receives master data (accounting subject) 206a (accounting item in FIG. 8) from the financial accounting system 220 of the target company's financial accounting device 200. Information) and master data (non-accounting item) 206 b (corresponding to “non-accounting information” in FIG. 8). Then, the process proceeds to step S6.

<Step S6>
The consistency determination unit 102h uses the master data (accounting subject) 206a and the master data (non-accounting subject) 206b acquired by the master acquisition unit 102b to be consistent with the journal data acquired by the journal acquisition unit 102g. Determination (consistency determination processing) is performed.

  For example, the journal data acquired by the journal acquisition unit 102g is journal data of an individual company whose company code is "300" shown in FIG. 10, and the master data acquired by the master acquisition unit 102b is shown in FIG. Let's consider the case of being "general account item master", "business office master" and "business partner master". In this case, the consistency determination unit 102h has, in the journal data shown in FIG. 10, "cash" and "receivable", which are general account items corresponding to the company code "300" in the "general account item master", as items. Therefore, the judgment result of the consistency of the subject is taken as OK. Further, the consistency judgment unit 102h, in the business subject of the journal data shown in FIG. 10, “Tokyo” which is the value of the subject of the business site corresponding to the company code of “business master” “300” and Since "Osaka" which is not "Yokohama" is described, the judgment result of the consistency about the subject of the establishment is judged as NG. Further, the consistency determination unit 102h, in the item of the supplier of the journal data shown in FIG. 10, is “A commercial transaction” that is the value of the item of the supplier corresponding to the company code of “client master” of “300”. Since not "B commercial" is described, the judgment result of the consistency on the item of the customer is judged as NG.

  When the journal acquisition unit 102g acquires journal data (that is, journal data 206c) directly from the financial accounting system 220, it is assumed that the consistency with the master data is secured by the consistency determination unit 102h. The consistency determination process may not be performed.

  Then, the process proceeds to step S19.

<Step S7>
In the master acquisition unit 102b, although the acquisition source of the individual company information of the specific individual company determined by the acquisition source determination unit 102a is the financial accounting system 220, in the financial accounting system 220, master data (non-account items) 206b Because it is not managed, master data (accounting subject) 206a of financial accounting system 220 is acquired for master data of accounting subject, and master data (non-accounting subject) is acquired from alternative data 106c for master data of non-accounting subject Do. That is, as shown in pattern (3) in FIG. 8, the master acquisition unit 102b receives master data (accounting subject) 206a (accounting information in FIG. 8) from the financial accounting system 220 of the target company financial accounting device 200. (Corresponding to “non-accounting information” in FIG. 8) from the alternative data 106c. Then, the process proceeds to step S8.

<Step S8>
The master combining unit 102 d combines the master data (accounting item) 206 a acquired from the financial accounting system 220 by the master acquiring unit 102 b and the master data (non-accounting item) acquired from the alternative data 106 c. Then, the process proceeds to step S9.

<Step S9>
The master determination unit 102e is, in the master data combined by the master combination unit 102d, identification information (code) indicating an accounting item of master data acquired from the financial accounting system 220, and master data acquired from the alternative data 106c. It is determined whether or not identification information (code) indicating a non-account item is duplicated. Then, the process proceeds to step S10.

<Step S10>
As a result of the determination by the master determination unit 102e, when there is duplication (error) in the identification information (code) of the subject (step S10: Yes), the process proceeds to step S14, and when there is no duplication (error) (step S10: No) , Shift to step S11. For example, in FIG. 9, the identification information (code) of the item “sales receivable” included in the master data (accounting subject) 206a acquired from the financial accounting system 220 of the financial accounting device 200 and the non-acquired data acquired from the alternative data 106c. An example is shown in which the identification information (code) of the “number of employees” subject included in the master data of the accounting subject is “1130” and both are duplicated.

<Step S11>
The consistency determination unit 102h determines, in the master data of the non-accounting item acquired from the alternative data 106c, the non-accounting item included in the journal data and the value of the non-accounting item as a non-accounting item corresponding to the journal data. Determine whether at least one of the accounting item or the value of the non-accounting item is included. If at least one of the non-account item as the item corresponding to the journal data or the value of the non-account item is not included (step S11: Yes), the process proceeds to step S12, and if it is included (step S11: No) ), Shift to step S13.

<Step S12>
The consistency determination unit 102h performs consistency determination (consistency determination processing) on the journal data using the master data combined by the master combining unit 102d. In this case, the consistency determination unit 102h uses the non-accounting item corresponding to the journal data or the value of the non-accounting item corresponding to the combined master data (of these, the master data of the non-accounting item acquired from the alternative data 106c). If at least one of the items is not included, the determination of consistency is not performed for the non-accounting item, and the determination of consistency is performed for other items.

  When the journal acquisition unit 102g acquires journal data (that is, journal data 206c) directly from the financial accounting system 220, it is assumed that the consistency with the master data is secured by the consistency determination unit 102h. The consistency determination process may not be performed.

  Then, the process proceeds to step S19.

  The operation method may be switched as appropriate for the consistency determination processing for the subjects not included in the master data.

<Step S13>
The consistency determination unit 102h performs consistency determination (consistency determination processing) on all the subjects of the journal data, using the master data combined by the master combining unit 102d.

  When the journal acquisition unit 102g acquires journal data (that is, journal data 206c) directly from the financial accounting system 220, it is assumed that the consistency with the master data is secured by the consistency determination unit 102h. The consistency determination process may not be performed.

  Then, the process proceeds to step S19.

<Step S14>
The duplication notification unit 102f notifies the master determination unit 102e that there is duplication (error) in the identification information of the subject of the master data. Then, the process ends.

<Step S15>
The master acquisition unit 102b acquires master data (accounting subject, non-accounting subject) from the alternative data 106c. That is, as shown in pattern (1) of FIG. 8, the master acquisition unit 102b uses the alternative data 106c of the accounting management apparatus 100 to generate master data of accounting items (corresponding to “accounting information” of FIG. 8). Master data of the subject (corresponding to “non-accounting information” in FIG. 8) is acquired. Then, the process proceeds to step S16.

<Step S16>
In the master data acquired from the substitute data 106c, the consistency determination unit 102h among the items included in the journal data and the values of the subjects, at least among the subjects as items corresponding to the journal data or the values of the subjects. It is determined whether or not one is included. If at least one of the subject corresponding to the journal data or the value of the subject is not included (Step S16: Yes), the process proceeds to Step S17, and if it is included (Step S16: No), Step S18. Transition to

<Step S17>
The consistency determination unit 102h performs consistency determination (consistency determination processing) on the journal data using the master data (accounting subject, non-accounting subject) acquired by the master acquisition unit 102b. In this case, when the master data acquired by the master acquisition unit 102b does not include at least one of the item corresponding to the journal data or the value of the item, the consistency determination unit 102h determines the consistency of the item. No judgment is made, and the other subjects are judged to be consistent. For example, the journal data acquired by the journal acquisition unit 102g is journal data of an individual company whose company code is "400" shown in FIG. 11, and the master data acquired by the master acquisition unit 102b is shown in FIG. Let's consider the case of being "general account item master", "business office master" and "business partner master". In this case, the consistency determination unit 102h has, in the journal data shown in FIG. 11, "cash" and "sales receivables" which are general account items corresponding to the company code "400" in the "general account item master" as items. Therefore, the judgment result of the consistency of the subject is taken as OK. In addition, the consistency determination unit 102h, in the business subjects of the journal data shown in FIG. 11, "Osaka", which is the value of the subject of the business sites corresponding to "400" for the company code of "Business Master". As it is stated, the judgment result of the consistency about the subject of the establishment is taken as OK. Further, in the consistency determination unit 102h, "B Trading" is described in the item of the supplier of the journal data shown in FIG. 11, but the transaction corresponding to "400" in the company code is stored in the "client master". Since the previous value is not included, it is assumed that the determination of the consistency of the item of the supplier is not performed (in the example of FIG. 11, the determination result is temporarily set to “OK”). Then, the process proceeds to step S19.

  The operation method may be switched as appropriate for the consistency determination processing for the subjects not included in the master data.

<Step S18>
Consistency determination unit 102h performs consistency determination (consistency determination processing) on all the subjects of the journal data using master data (accounting subjects, non-accounting subjects) acquired by master acquisition unit 102b. . Then, the process proceeds to step S19.

<Step S19>
The determination result output unit 102i outputs the determination result by the consistency determination unit 102h. For example, the determination result output unit 102i may cause the output device 114 to display the determination result or may output (save) the file as a file. Then, the process ends.

  As described above, in this embodiment, in order to determine whether or not individual company information can be directly acquired from the financial accounting system 220, a direct reference division is prepared for each of the financial accounting devices 200 of the individual company, and the financial accounting system It is assumed that, in response to a case where it is not possible to refer to 220 directly, the accounting management device 100 can register substitution data 106c as a substitution of master data. Then, the accounting management apparatus 100 automatically determines whether to acquire master data to be used for the consistency determination process from the financial accounting system 220 or from the substitute data 106 c based on the direct reference classification. This allows the user to make an appropriate determination of consistency without being aware of where the master data of the target company is located.

  In addition, the user analyzes both accounting items and non-accounting items by registering and managing non-accounting items that are not items of accounting (accounting items) on the accounting management device 100 side (substitute data 106c). It can be used for determination of consistency, and it can respond to the user's need to analyze non-accounting items which are not managed on the financial accounting system 220.

  Also, by managing the master data of the accounting items on the financial accounting system 220, and managing the master data of the non-accounting items with the alternative data 106c of the accounting apparatus 100, the master data of the accounting items and the non-accounting items Can be managed separately from the master data of In addition, this allows analysis of non-accounting items without changing the operation to manage non-accounting items on the financial accounting system 220.

  In addition, it takes time and effort to copy all the master data to the alternative data 106c, so the minimum required master data is registered (replicated) in the alternative data 106c, and for master data (subjects) not registered, It is assumed that the determination of consistency is not performed. Thus, analysis such as determination of consistency can be performed without duplicating all of the master data to the substitute data 106c.

  Also, when master data of an accounting item is acquired from the financial accounting system 220 and master data of a non-accounting item is acquired from the alternative data 106c and combined, identification information indicating the accounting item of the master data and non-accounting item are shown. It is determined whether or not the identification information is duplicated (duplication determination processing), and notification is made when duplication occurs. By this, the user can recognize duplication of master data.

  In the above embodiment, the journal data is managed in the financial accounting system 220 as the journal data 206c, and data managed outside the financial accounting system 220 is the journal data 206d, but is limited thereto. It is not a thing. For example, even if it is possible to directly refer to the financial accounting system 220, the financial accounting system 220 manages journal data of accounting items and manages journal data of non-accounting items outside the financial accounting system 220. There is also a possibility. In this case, the journal obtaining unit 102g obtains journal data of accounting items from the financial accounting system 220, and uses non-accounting journal data via a file such as CSV stored in the storage unit 206 outside the financial accounting system 220. It should be acquired. At this time, the journal data of the company item is managed by the financial accounting system 220, and when the consistency with the master data is secured, the above-mentioned consistency determination process may not be performed. On the other hand, since the journal data of the non-account item is output outside the financial accounting system 220 and other data may be taken in, it is desirable to perform the above-mentioned consistency determination processing.

  Also, for example, when it is not possible to directly refer to the financial accounting system 220, and the journal data is stored as a file such as CSV outside the management of the financial accounting system 220 (equivalent to the journal data 206d shown in FIG. ), When the file is not processed or the like and the consistency with the master data is secured, the above-mentioned consistency determination process may not be performed. On the other hand, when the file is processed or the like, other data may be taken in, so it is desirable to perform the above-described consistency determination process.

[4. Other embodiments]
The present invention may be practiced in various different embodiments within the scope of the technical idea described in the claims in addition to the embodiments described above.

  For example, among the processes described in the above embodiment, all or part of the process described as being automatically performed may be manually performed, or the process described as being manually performed. All or part of can be performed automatically by known methods.

  In addition, information including processing procedures, control procedures, specific names, registered data of each processing, parameters such as search conditions, screen examples, and database configurations shown in the present specification and the drawings are described unless otherwise specified. Can be changed arbitrarily.

  Further, with regard to the accounting management device 100 and the financial accounting device 200, each component in the drawing is functionally conceptual, and does not necessarily have to be physically configured as illustrated.

  For example, with regard to the processing functions included in the accounting management apparatus 100, in particular each processing function performed by the control unit 102, all or any part thereof is realized by a CPU and a program interpreted and executed by the CPU. May also be implemented as wired logic hardware. The program is stored in a non-temporary computer-readable recording medium that includes a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the accounting management apparatus as necessary. Mechanically read to 100. That is, a computer program for giving an instruction to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as the ROM or the HDD. The computer program is executed by being loaded into the RAM, and cooperates with the CPU to configure the control unit.

  Also, this computer program may be stored in an application program server connected to the accounting management apparatus 100 via any network, and it is possible to download all or a part of the computer program as needed. is there.

  Furthermore, the program for executing the processing described in the present embodiment may be stored in a non-temporary computer readable recording medium, or may be configured as a program product. Here, the "recording medium" means a memory card, a universal serial bus (USB) memory, a secure digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an erasable programmable read only memory (EPROM), and an EEPROM (registration). Trademarks (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Blu-ray (registered trademark) Disc etc. Any "portable physical media It is intended to include. Therefore, a recording medium storing a program for executing the processing or the processing method as described in the present specification also constitutes the present invention.

  The “program” is a data processing method described in any language or description method, and may be in any format such as source code or binary code. Note that the “program” is not necessarily limited to one that is configured in a single way, and achieves its function in cooperation with a separate program represented by a plurality of modules or libraries or a separate program represented by the OS. Including things. In addition, as a specific configuration and a reading procedure for reading the recording medium in each device described in the above-described embodiment, an installation procedure after the reading, and the like, a known configuration and procedure can be used.

  The various databases and the like stored in the storage unit 106 are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, storage means such as optical disks, etc. Stores programs, tables, databases, files for web pages, etc.

  In addition, the accounting management device 100 and the financial accounting device 200 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. It is also good. In addition, the accounting management device 100 and the financial accounting device 200 may be realized by implementing software (including a program or data, etc.) that causes the device to realize the processing described in the present embodiment.

  Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them may be functionally or physically in any unit depending on various additions or according to functional load. It can be distributed and integrated. That is, the embodiments described above may be implemented in any combination, and the embodiments may be implemented selectively.

  The present invention is particularly useful in analyzing each individual company's journal data.

100 accounting management apparatus 102 control unit 102 a acquisition source determination unit 102 b master acquisition unit 102 c registration unit 102 d master combination unit 102 e master determination unit 102 f duplication notification unit 102 g journal acquisition unit 102 h consistency determination unit 102 i determination result output unit 104 communication interface unit 106 Storage unit 106a Company management information 106b Connection management information 106c Alternative data 108 Input / output interface unit 112 Input device 114 Output device 200 Financial accounting device 202 Control unit 202a Output unit 204 Communication interface unit 206 Storage unit 206a Master data (accounting subject)
206b Master Data (Non-Accounting Items)
206c journal data 206d journal data 208 input / output interface section 212 input device 214 output device 220 financial accounting system 300 network 1000 accounting management system

Claims (9)

An accounting management apparatus comprising a storage unit and a control unit,
The storage unit is
Alternative data, which substitutes master data of financial accounting system,
Remember
The control unit
An acquisition source determination unit that determines at least one of the financial accounting system and the alternative data as a master data acquisition source by referring to the direct reference category corresponding to the financial accounting system;
Master acquisition means for acquiring master data from the acquisition source determined by the acquisition source determination means;
Integrity determination means for determining the integrity of the journal data using the master data acquired by the master acquisition means;
Having
Accounting control device characterized by. The master acquisition unit
The direct reference category referred to by the acquisition source determination means indicates that direct reference is possible to the financial accounting system, the financial accounting system has master data on an accounting item, and the alternative data Obtaining master data on the accounting item from the financial accounting system, and acquiring master data on the non-accounting item from the alternative data, when the master data on the non-accounting item is included;
The accounting control device according to claim 1, characterized in that The control unit
Master combining means for combining master data on the accounting item acquired by the master acquisition means with master data on the non-accounting item;
In the master data combined by the master combining means, whether or not identification information indicating an accounting item of the master data on the accounting item overlaps identification information indicating a non-accounting item of the master data on the non-accounting item Master determining means for determining
Further equipped with
The accounting control device according to claim 2, characterized in that. The control unit
Duplication notification means for notifying of duplication when it is determined by the master determination means that duplication is present;
Further equipped with
The accounting control device according to claim 3, characterized in that. The master acquisition unit
Acquiring the master data from the alternative data if the direct reference category referred to by the acquisition source determination means indicates that the direct reference to the financial accounting system is not possible;
The accounting management device according to any one of claims 1 to 4, characterized in that The consistency determination means
The master data acquired by the master acquisition means includes at least one of an item included in the journal data and a value of the subject, as an item corresponding to the journal data, or a value of the subject. If not, do not judge the integrity of the subject,
The accounting management device according to any one of claims 2 to 5, characterized in that The control unit
Registration means for registering the alternative data;
Further equipped with
The accounting management device according to any one of claims 1 to 5, characterized in that An accounting management method implemented in an accounting management device comprising a storage unit and a control unit, the accounting management method comprising:
The storage unit is
Alternative data, which substitutes master data of financial accounting system,
Remember
Executed by the controller
An acquisition source determination step of determining at least one of the financial accounting system and the alternative data as a master data acquisition source by referring to the direct reference category corresponding to the financial accounting system;
A master acquisition step of acquiring master data from the acquisition source determined in the acquisition source determination step;
A consistency determination step of determining the consistency of the journal data using the master data acquired in the master acquisition step;
Including
Accounting management method characterized by An accounting management program to be executed by an accounting management device comprising a storage unit and a control unit,
The storage unit is
Alternative data, which substitutes master data of financial accounting system,
Remember
In the control unit,
An acquisition source determination step of determining at least one of the financial accounting system and the alternative data as a master data acquisition source by referring to the direct reference category corresponding to the financial accounting system;
A master acquisition step of acquiring master data from the acquisition source determined in the acquisition source determination step;
A consistency determination step of determining the consistency of the journal data using the master data acquired in the master acquisition step;
Accounting program to run the.

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