JP2019219924A - Journal creation device, journal creation method, and journal creation program - Google Patents

Abstract

To provide a journal creation device and a method for automatically calculating amounts and creating journals in respect to inventory replacement value.SOLUTION: A journal creation device executes processing in an arbitrary order including: processing for, based on an inventory amount of a product at the beginning of year and inventory quantities of the product at the beginning of year amongst monthly inventory data as well as a purchasing amount of the product from the beginning of year till the month and each purchasing quantity for the product from the beginning of year till the month amongst monthly purchasing result data, calculating an inventory valuation unit price obtained from an annual gross average of the month for the product, and calculating a receipt difference amount based on the calculated inventory valuation unit price as well as purchasing quantities of the month for the product and a purchasing amount of the month for the product amongst the monthly purchasing result data; and processing for calculating a valuation difference amount based on the calculated inventory valuation unit price as well as an inventory valuation unit price obtained from the annual gross average of the previous month for the product and inventory quantities of the previous month for the product amongst the monthly inventory data. The device further executes processing in an arbitrary order including: processing for creating a journal for inventory replacement value against the purchasing amount of the month based on the calculated receipt difference amount; and processing for creating a journal for the inventory replacement value against the inventory amount of the previous month based on the calculated valuation difference.SELECTED DRAWING: Figure 2

Description

  The present invention relates to a journal creation device, a journal creation method, and a journal creation program.

  According to Patent Document 1, an inventory evaluation unit price for inventory evaluation is calculated from a value of “purchase unit price” of one or a plurality of records of the purchase management data 167 acquired in step S2003 (step S2004). ) And the method of evaluating the inventory evaluation unit price is arbitrary, and it is disclosed that the evaluation is performed by a known method such as the gross average method or the standard cost method (see paragraph 0111 of Patent Document 1). .

JP 2008-293187 A

  As described above, in the field of calculating the inventory valuation unit price, when the inventory valuation fluctuates due to the change in the purchase price, the operations of calculating the amount of money related to the inventory valuation and creating the journal have conventionally been performed manually. There was room for improvement in terms of operational efficiency.

  SUMMARY OF THE INVENTION The present invention has been made in view of the above problems, and has as its object to provide a journal creation device, a journal creation method, and a journal creation program that can automatically calculate the amount of money related to inventory valuation change and create a journal.

  In order to solve the above-described problems and achieve the object, a journal creation device according to the present invention is a journal creation device including a control unit, wherein the control unit stores information on the stock result of a product for each month. The information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product at the beginning of the product stored in the first information and the purchase result of the product are stored in the second information stored on a monthly basis. A unit price calculating means for calculating an inventory valuation unit price based on an annual total average of the current month of the product based on each purchase amount from the beginning of the product to the current month and the number of purchases from the start of the product to the current month; Processing for calculating a receiving difference amount based on the inventory evaluation unit price calculated by the unit price calculating unit, the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the second information; Calculation Calculating a valuation difference based on the inventory valuation unit price calculated in the step and the inventory valuation unit price of the product stored in the first information based on the annual total average of the previous month of the product and the number of stocks of the product in the previous month, And a process for creating a journal for valuation change with respect to the purchase amount for the current month based on the received difference calculated by the difference calculation unit, and the valuation difference calculated by the difference calculation unit. And a journal creation unit that executes a process of creating a journal for valuation change with respect to the stock amount of the previous month based on the order in which the journal is changed.

  Further, in the journal creation device according to the present invention, the difference calculation means is further stored in third information in which information on the inventory evaluation unit price calculated by the unit price calculation means and information on the sales performance of the product is stored. A valuation difference is calculated based on the number of sales of the product in the current month and the cost of sales of the product in the month, and the journal creation unit further includes the valuation difference calculated by the difference calculation unit based on the third information. , A journal for revaluation of the cost of sales for the current month is created.

  Also, the journal creation method according to the present invention is a journal creation method executed by an information processing apparatus including a control unit, wherein information on the actual stock of a product executed by the control unit is stored for each month. The information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product and the purchase performance of the product stored in the first information stored in the first information are stored in the second information stored for each month. A unit price calculating step of calculating an inventory evaluation unit price based on an annual total average of the product for the month based on each purchase amount from the beginning of the month to each month and the number of purchases from the beginning of the product to the month; and the unit price calculation. A process of calculating a receiving difference based on the inventory evaluation unit price calculated in the step, the number of purchases of the product in the current month, and the purchase amount of the product in the month stored in the second information; Calculating a valuation difference based on the inventory valuation unit price calculated in the issuing step and the inventory valuation unit price based on the annual total average of the previous month of the product stored in the first information and the number of stocks of the product in the previous month. , A difference calculation step of executing in any order, a process of creating a journal for valuation change with respect to the purchase amount of the month based on the receipt difference calculated in the difference calculation step, and a valuation difference calculated in the difference calculation step , And a journal creation step of executing a process of creating a journal for valuation change with respect to the inventory amount of the previous month in an arbitrary order.

  Further, the journal creation program according to the present invention is a journal creation program to be executed by an information processing apparatus having a control unit, and stores information on the actual stock of goods to be executed by the control unit on a monthly basis. The information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product at the beginning of the product stored in the first information and the purchase result of the product are stored in the second information stored on a monthly basis. A unit price calculating step of calculating an inventory valuation unit price based on an annual total average of the current month of the product based on each purchase amount from the beginning of the product to the current month and the number of purchases from the start of the product to the current month; Based on the inventory evaluation unit price calculated in the unit price calculation step and the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the second information, the receiving difference amount is calculated. Processing, based on the inventory evaluation unit price calculated in the unit price calculation step and the inventory evaluation unit price by the annual total average of the previous month of the product stored in the first information and the number of stocks of the product in the previous month, A process of calculating the valuation difference, a difference calculation step of executing the order in an arbitrary order, and a process of creating a journal for valuation change with respect to the purchase amount of the month based on the received difference calculated in the difference calculation step; A journal creation step of executing, in an arbitrary order, a process of creating a journal for valuation change with respect to the inventory amount of the previous month based on the evaluation difference calculated in the calculation step.

  ADVANTAGE OF THE INVENTION According to this invention, there exists an effect that amount calculation and journal creation regarding stock valuation change can be performed automatically.

FIG. 1 is a block diagram illustrating an example of the configuration of a journal creation device. FIG. 2 is a diagram showing an example of the inventory evaluation unit price calculation and the creation journal in October. FIG. 3 is a diagram showing an example of the inventory evaluation unit price calculation and the creation journal in November. FIG. 4 is a diagram showing an example of the inventory evaluation unit price calculation and the creation journal in December. FIG. 5 is a diagram showing an example of monthly stock data, monthly purchase result data, purchase slip detail data, and sales slip detail data. FIG. 6 is a diagram showing an example of a daily purchase journal based on the purchase price and a daily cost journal entry based on the standard cost. FIG. 7 is a diagram illustrating an example of an image of monthly journal creation for valuation change with respect to the purchase amount of the current month. FIG. 8 is a diagram showing an example of an image of creating monthly journals for valuation change with respect to the cost of sales for the current month. FIG. 9 is a diagram showing an example of an image of monthly journal creation for valuation change with respect to the inventory amount of the previous month.

  Hereinafter, embodiments of a journal creation device, a journal creation method, and a journal creation program will be described in detail with reference to the drawings. Note that the present invention is not limited by the embodiment.

[1. Constitution]
An example of the configuration of the journal creation device 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram illustrating an example of the configuration of the journal creation device 100.

  The journal creation device 100 is a commercially available desktop personal computer. Note that the journal creation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable personal computer such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer. It may be an information processing device.

  The journal creation device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the journal creation device 100 is communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the journal creation 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 connecting the journal creation device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data of various masters and the like described below may be stored in the server 200, for example.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with a mouse can be used. In the following, the output device 114 may be described as a monitor 114 and the input device 112 may be described as a keyboard 112 or a mouse 112.

  The storage unit 106 stores various databases, tables, files, and the like. In the storage unit 106, a computer program for performing various processes by giving instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used.

  The storage unit 106 stores, for example, monthly inventory data 106a as first information, monthly purchase result data 106b as second information, purchase slip detail data 106c, and sales slip detail data 106d as third information. , Is provided.

  In the monthly stock data 106a, information on the actual stock of the product is stored for each month. Specifically, as shown in FIG. 5, the monthly stock data 106a stores, for example, the accounting year, the stock quantity of the product, the inventory evaluation unit price of the product, the stock amount of the product, and the like. In this specification and the drawings, the inventory evaluation is synonymous with the inventory evaluation unit price.

  In the monthly purchase result data 106b, information on the purchase results of the products is stored for each month. Specifically, as shown in FIG. 5, the monthly purchase result data 106b stores, for example, the accounting year, the supplier, the number of purchases of the product, the purchase amount of the product, and the like. ing.

  In the purchase slip description data 106c, information on the purchase results of the products is stored for each purchase slip. Specifically, as shown in FIG. 5, the purchase slip description data 106c includes the purchase accounting date, the supplier, the number of purchases of the product, the purchase unit price of the product, and the purchase price of the product. The amount and the like are stored for each purchase slip.

  In the sales slip description data 106d, information on the sales performance of the product is stored for each sales slip. Specifically, as shown in FIG. 5, the sales slip description data 106d includes a sales accounting date, a customer, the number of sales of the product, a unit sales price of the product, a sales amount of the product, and a cost of sales of the product. The unit price and the cost of sales of the product are stored for each sales slip.

  The control unit 102 is a CPU or the like that controls the journal creation device 100 as a whole. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various types of information processing based on the stored programs. Execute.

  The control unit 102 functionally conceptually includes, for example, (1) the stock amount at the beginning of the product and the stock at the beginning of the product, which are stored in the first information in which the information on the stock performance of the product is stored for each month. The number and the purchase amount of each of the products from the beginning of the month to the current month and the number of purchases of the products from the beginning of the month to the current month stored in the second information stored in the second information is stored information on the purchase performance of the product for each month A unit price calculation unit 102a as a unit price calculation unit that calculates an inventory evaluation unit price of the product based on an annual total average of the current month based on the inventory evaluation unit price calculated by the unit price calculation unit and the second information. A process of calculating a received difference based on the stored number of purchases of the product in the current month and a purchase price of the product in the current month, the inventory evaluation unit price calculated by the unit price calculation unit, and the first information Calculating a valuation difference based on the stored inventory valuation unit price by the annual total average of the previous month of the product and the number of stocks of the product in the previous month, and calculating the difference in a desired order (B) creating a journal for revaluation of the purchase amount for the current month based on the received difference calculated by the difference calculation unit; and (3) creating a journal for the previous month based on the evaluation difference calculated by the difference calculation unit. And a journal creation unit 102c as a journal creation unit that executes a process of creating a journal for valuation change with respect to the amount of stock in an arbitrary order.

  The unit price calculation unit 102a calculates the inventory amount of the product at the beginning of the month stored in the monthly inventory data 106a, the stock quantity of the product at the beginning of the month, and the period from the beginning of the product to the current month stored in the monthly purchase performance data 106b. Based on each purchase price and the number of purchases from the beginning of the product to the current month, an inventory valuation unit price is calculated based on an annual total average of the product for the current month.

More specifically, the unit price calculation unit 102a determines that “(the inventory amount at the beginning of the product stored in the monthly inventory data 106a + the purchase amount of the product stored in the monthly purchase performance data 106b from the beginning of the product to the current month” (Each purchase amount) 金額 (the number of stocks at the beginning of the product stored in monthly stock data 106a + the number of purchases from the start of the product to the current month stored in monthly purchase performance data 106b) ” The inventory evaluation unit price may be calculated based on Expression 1 shown below. In addition, if Expression 1 is expressed more simply,
(Starting inventory + current year's total purchase amount) / (Starting period inventory + current period total purchase quantity) ... Formula 1
It becomes.

  The difference calculation unit 102b receives the inventory evaluation unit price calculated by the unit price calculation unit 102a, the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the monthly purchase performance data 106b. Calculating the difference, based on the inventory evaluation unit price calculated by the unit price calculation unit 102a, the inventory evaluation unit price based on the annual total average of the previous month of the product stored in the monthly inventory data 106a, and the stock quantity of the product in the previous month. Then, the process of calculating the evaluation difference is executed in an arbitrary order.

More specifically, in the former process, the difference calculation unit 102b calculates “(stock evaluation unit price calculated by the unit price calculation unit 102a−purchase amount of the current month / monthly purchase result stored in the monthly purchase result data 106b” The number of purchases of the product in the current month stored in the data 106b) × the number of purchases of the product in the current month stored in the monthly purchase result data 106b ”. The difference may be calculated. When Expression 2 is more simply expressed, as shown in an image diagram in FIG.
(End-of-month inventory valuation unit price-Monthly purchase unit price) x Number of purchases this month-Formula 2
It becomes.

More specifically, in the latter processing, the difference calculating unit 102b determines “(the inventory evaluation unit price calculated by the unit price calculating unit 102a−the inventory evaluation based on the annual total average of the previous month of the product stored in the monthly stock data 106a”. The evaluation difference may be calculated based on a formula 3 expressed by (unit price) × the number of stocks of the product in the previous month stored in the monthly stock data 106a. When Expression 3 is more simply expressed, as shown in an image diagram in FIG.
(End of month inventory evaluation unit price-Previous month inventory evaluation unit price) x Previous month inventory number ... Formula 3
It becomes.

  The difference calculating unit 102b further calculates the inventory evaluation unit price calculated by the unit price calculating unit 102a, the number of sales of the product in the month stored in the sales slip description data 106d, and the cost of sales of the product in the month. Alternatively, the evaluation difference may be calculated.

More specifically, the difference calculation unit 102b calculates “the inventory evaluation unit price calculated by the unit price calculation unit 102a−the sales cost amount of the product stored in the sales slip specification data 106d for the current month / the sales slip specification data 106d. Even if the valuation difference is calculated based on a formula 4 expressed by “the number of sales of the product stored in the current month stored in the current month) × the number of sales of the product in the current month stored in the sales slip description data 106d” Good. When Expression 4 is more simply expressed, as shown in FIG. 8 as an image diagram,
(End-of-month inventory valuation unit price-Unit-of-sales cost unit for this month) x Number of sales units for this month ... Formula 4
It becomes.

  The journal creation unit 102c creates a journal for revaluation of the purchase amount of the current month based on the received difference calculated by the difference calculation unit 102b, and based on the valuation difference calculated by the difference calculation unit 102b, And a process of creating a journal for revaluation of the stock amount is executed in an arbitrary order.

  The journal creation unit 102c may create a journal for valuation change for the cost of sales for the current month based on the evaluation difference calculated by the difference calculation unit 102b based on the sales slip description data 106d.

[2. Specific example of processing]
Hereinafter, a specific example of the process according to the present embodiment will be described. This item is a journal for revaluation when a company whose settlement of accounts is September (that is, the beginning of the period is October 1 and the end of the period is September 30 of the following year) purchases products from October to December 2018. A description will be given of a specific example of the creation. As a precondition, the contents of the monthly stock data 106a are as shown by the thick frame X in FIG. 5, and the contents of the monthly purchase result data 106b, the purchase slip detail data 106c, and the sales slip detail data 106d. Is as shown in FIG. It is assumed that the inventory evaluation unit price for September is previously calculated as 100.

[2-1. Journals created in October 2008]
First, the journal created in October 2018 will be described with reference to FIG.

(1) Calculation of Unit Price First, the unit price calculation unit 102a calculates the inventory evaluation unit price of the product based on the annual total average in October according to the above-described formula 1, by calculating (the inventory amount as of October 1 + 1,000 + the beginning of the period). From the purchase amount from 1,200 to October) ÷ (10, the number of stocks as of October 1 + the number of purchases from the beginning of the period to October, 10) = 110.

(2) Calculation of Difference Next, the difference calculation unit 102b calculates the difference of the purchase price of the product in October in accordance with the above-described formula 2 by (the inventory evaluation unit price in October 110-the purchase unit price in October 120) × the number of purchases in October 10 = −100.

  On the other hand, the difference calculation unit 102b calculates the difference in the inventory amount of the product in September in September according to the above-mentioned formula 3, ((stock evaluation unit price in October 110-inventory evaluation unit price in September 100) × inventory in September). Equation 10 = 100 is calculated.

(3) Creation of journals Then, as shown by * 1 in FIG. 2, the journal creation unit 102c sets an evaluation difference for the debit item, and receives the debit amount calculated by the difference calculation unit 102b. The difference amount 100 is set, the product is set to the credit item, and the credit amount is set to the amount 100 set to the debit amount. Create a journal.

  On the other hand, as shown by * 2 in FIG. 2, the journal creation unit 102c sets a product in the debit item, and sets the evaluation difference 100 calculated by the difference calculation unit 102b in the debit amount. Then, a valuation difference is set for the credit item, and a journal for valuation change for the stock amount in September is created in which the credit amount is set to the amount 100 set to the debit amount.

(4) Summary As described above, it is possible to create a journal for valuation change with respect to the purchase amount in October, which is the current month, and a journal for valuation change with respect to the inventory amount in September, which is the previous month. The profit and loss statement (B / S) for October is as shown on the right side of FIG.

[2-2. Journals created in November 2018]
Next, the journal created in November 2018 will be described with reference to FIG.

(1) Unit Price Calculation First, the unit price calculation unit 102a calculates the inventory evaluation unit price of the product based on the annual total average of November according to the above-described formula 1 by (the inventory amount at the time of October 1, 1,000 + the beginning of the period). From the purchase amount from 2,700 to November) ÷ (10, the number of stocks as of October 1 + the number of purchases from the beginning of the period to November, 20) ≒ 123. The purchase amount 2,700 from the beginning of the period to November is a numerical value calculated from the purchase amount 1,200 in October and the purchase amount 1,500 in the month of January. Is a numerical value calculated based on the number of purchases in October and the number of purchases in October.

(2) Calculation of Difference Next, the difference calculation unit 102b calculates the difference of the purchase price of the commodity in November from the inventory evaluation unit price in November 123-the purchase unit price in November 150) × the number of purchases in November 10 = −270.

  On the other hand, the difference calculation unit 102b calculates the valuation difference of the inventory amount of the product in October in accordance with the above-described formula 3, ((stock evaluation unit price in November 123-inventory evaluation unit price in October 110) x inventory in October). Equation 20 = 260 is calculated.

(3) Creation of journals Then, as shown by * 1 in FIG. 3, the journal creation unit 102c sets an evaluation difference in the debit item, and receives the debit amount calculated by the difference calculation unit 102b. The difference 270 is set, the product is set in the credit item, and the amount 270 set in the debit amount is set in the credit amount. Create a journal.

  On the other hand, as shown by * 2 in FIG. 3, the journal creation unit 102c sets a product in the debit item, and sets the evaluation difference 260 calculated by the difference calculation unit 102b in the debit amount. Then, a valuation difference is set for the credit item, and a journal for valuation change with respect to the inventory amount in October is created in which the credit amount is set to the amount 260 set to the debit amount.

(4) Summary As described above, it is possible to create a journal for valuation change for the purchase amount in November, which is the current month, and a journal for valuation change, in October for the previous month. The profit and loss statement (B / S) for November is as shown on the right side of FIG.

[2-3. Journals created in December 2018]
Finally, the journal created in December 2018 will be described with reference to FIG.

(1) Calculation of Unit Price First, the unit price calculation unit 102a calculates the inventory evaluation unit price of the product based on the annual total average of December according to the above-described formula 1 by (the inventory amount at the time of October 1, 1,000 + the beginning of the period). From the purchase price 4,200 from December to December) / (the number of stocks 10 as of October 1 + the number of purchases 30 from the beginning of the period to December) = 130. The purchase price 4,200 from the beginning of the period to December is a value calculated from the purchase price of 1,200 in October, the purchase price of January 1,500, and the purchase price of December 1,500. The number of purchases 30 until December is a numerical value calculated by the number of purchases 10 in October + the number of purchases 10 in January + the number of purchases 10 in December.

(2) Calculation of Difference Next, the difference calculator 102b calculates the difference of the purchase price of the commodity in December from the inventory evaluation unit price in December to the purchase unit price in December 150) × the number of purchases in December 10 = −200.

  On the other hand, the difference calculation unit 102b calculates the evaluation difference of the inventory amount in November of the product in November according to the above-mentioned formula 3, ((stock evaluation unit price in December 130-inventory evaluation unit price 123 in November) x inventory in November). Equation 30 = 210 is calculated.

  Further, in December, since sales are generated as shown in the sales slip description data 106d of FIG. 5, the difference calculating unit 102b calculates the evaluation difference of the cost of sales of the product in December by the above formula. According to No. 4, (December stock evaluation unit price 130-Cost of sales unit price 123 in December) x 10 sales figures in December is calculated as 70.

(3) Creation of journals Then, as shown by * 1 in FIG. 4, the journal creation unit 102c sets an evaluation difference in the debit item, and receives the debit amount calculated by the difference calculation unit 102b. The difference 200 is set, the product is set to the credit item, and the amount 200 set to the debit amount is set to the credit amount. Create a journal.

  On the other hand, as shown by * 2 in FIG. 4, the journal creation unit 102c sets a product in the debit item, and sets the evaluation difference 210 calculated by the difference calculation unit 102b in the debit amount. In addition, a valuation difference is set for the credit item, and a journal for valuation change for the stock amount in November is created in which the credit amount is set to the amount 210 set to the debit amount.

  Further, in December, since sales are generated as shown in the sales slip description data 106d of FIG. 5, the journal creation unit 102c sets the cost of sales as a debit item as shown by * 3 in FIG. Is set to the debit amount, the evaluation difference 70 calculated by the difference calculation unit 102b is set, the item is set to the credit item, and the debit amount is set to the debit amount. In this case, a journal for valuation change with respect to the cost of sales in December in which the amount 70 is set is created.

  As a normal journal (date journal), a daily purchase journal based on the purchase amount shown in the upper part of FIG. 6 and a daily cost sales journal based on the standard cost shown in the lower part of FIG. 6 can be created.

(4) Summary As described above, the journal of the revaluation for the purchase amount of December, the current month, the journal of the revaluation for the inventory amount of November, the previous month, and the cost of sales in December of the current month. A journal for revaluation can be created. The profit and loss statement (B / S) for December is as shown on the right side of FIG.

[2-4. Summary]
As described above, the journal creation device 100 according to the present embodiment can automatically calculate the amount of money related to the inventory valuation change and create the journal. Thereby, for example, when inventory valuation fluctuates due to a change in purchase price, it is possible to increase the efficiency of the amount calculation and journal creation operations related to inventory valuation change.

  In addition, according to the journal creation device 100 according to the present embodiment, for example, in the case of a construction material wholesale business, a chemical wholesale business, and a wholesale business involving import, when inventory evaluation fluctuates due to a change in purchase price, Since inventory valuation can be performed throughout the year and reflected in costs and assets, it is possible to record costs and profits according to actual conditions.

  According to the journal creation device 100 according to the present embodiment, for example, as shown in the journals of * 1 and * 3 in FIGS. Sales, cost of sales and gross profit can be tabulated and ascertained.

  Furthermore, according to the journal creation device 100 according to the present embodiment, for example, as shown in the journals of * 1 and * 3 in FIGS. As an effect, for example, the cost at the standard cost can be captured daily on the accounting side, and the actual cost on a monthly basis can be confirmed on the accounting side.

[3. Other Embodiments]
The present invention may be embodied in various different embodiments within the scope of the technical idea described in the claims, in addition to the above-described embodiments.

  For example, of the processes described in the embodiment, all or some of the processes described as being performed automatically can be manually performed, or all of the processes described as being performed manually can be performed. Alternatively, it can be performed partly automatically by a known method.

  In addition, processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions of each processing, screen examples, and database configurations shown in this specification and drawings are not unless otherwise specified. Can be changed arbitrarily.

  Also, regarding the journal creation device 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

  For example, all or any part of the processing functions provided in the journal creation device 100, particularly each processing function performed by the control unit, may be realized by the CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment. 100 is read mechanically. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and forms a control unit in cooperation with the CPU.

  Further, this computer program may be stored in an application program server connected to the journal creation device 100 via an arbitrary network, and it is also possible to download all or part of the computer program as needed. is there.

  Further, the program for executing the processing described in the present embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” refers to a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disc, Digital (Digital and Digital), DVD (Digital, Digital and Digital, etc.) Any "portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as a source code or a binary code. Note that the “program” is not necessarily limited to a single program, but achieves its function in cooperation with a program that is distributed as a plurality of modules or libraries or a separate program represented by an OS. Including things. It should be noted that a known configuration and procedure can be used for a specific configuration and reading procedure for reading a recording medium in each apparatus described in the embodiment, an installation procedure after reading, and the like.

  Various databases and the like stored in the storage unit are storage devices such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Stores programs, tables, databases, web page files, and the like.

  In addition, the journal creation device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device to which an arbitrary peripheral device is connected. The journal creation device 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the device.

  Furthermore, the specific form of the distribution / integration of the apparatus is not limited to the illustrated one, and all or a part of the apparatus may be functionally or physically separated in arbitrary units according to various additions or the like or according to the functional load. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

  INDUSTRIAL APPLICABILITY The present invention is useful in, for example, a construction material wholesale business, a chemical wholesale business, an import wholesale business, and the like.

100 journal creation device 102 control unit
102a Unit price calculation unit
102b Difference calculator
102c journal creation unit 104 communication interface unit 106 storage unit
106a Monthly inventory data
106b Monthly purchase results data
106c Purchase slip detail data
106d Sales slip statement data 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

A journal creation device including a control unit,
The control unit includes:
Information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product as well as information on the purchase performance of the product stored at the beginning of the product stored in the first information stored on the monthly basis are stored on a monthly basis. Based on each purchase amount from the beginning of the product to the current month and the number of purchases from the beginning of the product to the current month stored in the second information, the inventory of the product by the annual total average of the current month of the product A unit price calculating means for calculating an evaluation unit price;
A process of calculating a receiving difference amount based on the inventory evaluation unit price calculated by the unit price calculating unit and the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the second information; Processing for calculating a valuation difference based on the inventory evaluation unit price calculated by the unit price calculation unit, the inventory evaluation unit price according to the annual total average of the previous month of the product stored in the first information, and the number of stocks of the product in the previous month. And a difference calculating means for executing the order in an arbitrary order;
Based on the received difference calculated by the difference calculation means, a process of creating a journal for valuation change for the purchase amount of the current month, and based on the valuation difference calculated by the difference calculation means, valuation change for the inventory amount of the previous month A journal creating means for executing a process of creating a journal, and an arbitrary order;
Having,
A journal creation device characterized by the following. The difference calculation means may further include:
Based on the inventory evaluation unit price calculated by the unit price calculation means and the number of sales of the product for the current month and the cost of sales of the product for the current month stored in the third information in which information on the sales performance of the product is stored. , Calculate the valuation difference,
The journal creation means may further include:
Based on the valuation difference calculated on the basis of the third information by the difference calculation means, to create a journal of valuation change for the cost of sales for the current month,
The journal creation device according to claim 1, wherein: A journal creation method executed by an information processing device including a control unit,
Executed by the control unit,
Information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product as well as information on the purchase performance of the product stored at the beginning of the product stored in the first information stored on the monthly basis are stored on a monthly basis. Based on each purchase amount from the beginning of the product to the current month and the number of purchases from the beginning of the product to the current month stored in the second information, the inventory of the product by the annual total average of the current month of the product A unit price calculation step for calculating an evaluation unit price,
A process of calculating a receiving difference amount based on the inventory evaluation unit price calculated in the unit price calculation step and the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the second information; Processing for calculating a valuation difference based on the inventory evaluation unit price calculated in the unit price calculation step, the inventory evaluation unit price based on the annual total average of the previous month of the product stored in the first information, and the number of stocks of the product in the previous month. And a difference calculating step of executing the order in an arbitrary order;
Based on the received difference calculated in the difference calculation step, a process for creating a valuation change journal for the purchase amount of the current month, and based on the valuation difference calculated in the difference calculation step, the valuation change for the inventory amount of the previous month. A journal creation step of executing a journal creation process in any order;
Including,
Journal creation method characterized by the following. A journal creation program to be executed by an information processing apparatus including a control unit,
For causing the control unit to execute,
Information on the stock amount at the beginning of the product and the number of stocks at the beginning of the product as well as information on the purchase performance of the product stored at the beginning of the product stored in the first information stored on the monthly basis are stored on a monthly basis. Based on each purchase amount from the beginning of the product to the current month and the number of purchases from the beginning of the product to the current month stored in the second information, the inventory of the product by the annual total average of the current month of the product A unit price calculation step for calculating an evaluation unit price,
A process of calculating a receiving difference based on the inventory evaluation unit price calculated in the unit price calculation step and the number of purchases of the product in the current month and the purchase amount of the product in the month stored in the second information; Processing for calculating an evaluation difference based on the inventory evaluation unit price calculated in the unit price calculation step, the inventory evaluation unit price based on the annual total average of the previous month of the product stored in the first information, and the number of stocks of the product in the previous month. And a difference calculating step of executing the order in an arbitrary order;
Based on the received difference calculated in the difference calculation step, a process of creating a journal for valuation change for the purchase amount of the current month, and based on the valuation difference calculated in the difference calculation step, a change in valuation for the inventory amount of the previous month. A journal creation step of executing a journal creation process in any order;
Including,
A journal creation program characterized by:

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