JP2020035049A - Journalization creation device, journalization creation method and journalization creation program - Google Patents

Abstract

To provide a journalization creation device and the like that can create journalization which includes a purchase difference amount being a difference amount in a case where a purchase amount is calculated using a unit price before revision and a unit price after the revision, and an inventory evaluation difference amount being a difference amount in a case where an inventory evaluation amount of a quantity after selling of a commodity is calculated using the unit price before the revision and the unit price after the revision.SOLUTION: In the present embodiment, a journalization creation method comprises: (1) calculating sum of an amount in present inventory purchase red data and an amount in present inventory purchase black data as an inventory evaluation difference amount (inventory adjustment amount); (2) calculating sum of an amount in sales purchase red data and an amount in sales purchase black data as sales prime cost difference amount (paid amount) on the basis of input information; and (3) creating journalization which includes the calculated inventory evaluation difference amount (inventory adjustment amount), the calculated sales prime cost difference amount (paid amount), and a purchase difference amount (debt adjustment amount) corresponding to sum of the inventory evaluation difference amount and the sales prime cost difference amount.SELECTED DRAWING: Figure 3

Description

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

  Patent Literature 1 states, "There is a case where the contents of a commercial transaction are modified after executing the commercial transaction. For example, the business practice of the petrochemical industry is a post-pricing method. First, a product such as naphtha is temporarily determined at a unit price. The company concludes an annual contract and bills and pays at a tentatively determined price based on the quantity sold and purchased. It is customary to bill and pay the difference anew "(see paragraph 0124 of Patent Document 1).

JP 2002-41750 A

  Thus, in the iron and steel, chemical and petroleum industries, etc., when the unit price of the purchase of a commodity is revised after the sale of a part of the purchased commodity, it is possible to retroactively apply the revised unit price. It has become a business practice.

  When applying retrospective application, from the perspective of applying retroactive application on a contract basis, it is necessary to accurately understand the purchase difference, which is the difference between the purchase price and the unit price before and after the revision. is there. In addition to this, from the viewpoint of retroactive application on the basis of inventory valuation, the inventory valuation difference, which is the difference between the unit price before and after the unit price after the revision for the quantity of the product after sales, is also accurate. Need to figure out.

  For this reason, there has been a demand for a technology capable of efficiently creating a journal in which both the purchase difference and the inventory valuation difference are described, but this has not been realized conventionally.

  The present invention has been made in view of the above-described problems, and relates to a purchase difference and a post-sales quantity of the product, which is a difference when the purchase price is calculated based on a unit price before revision and a unit price after revision. An object of the present invention is to provide a journal creation device, a journal creation method, and a journal creation program capable of creating a journal including an inventory valuation difference, which is a difference between a unit price before a revision and a unit price after a revision with respect to an inventory valuation.

  In order to solve the above-described problems and achieve the object, a journal creation device according to the present invention includes a control unit, and after a part of the purchased goods is sold, a unit price of the purchase is revised. In this case, the purchase price difference, which is the difference when the purchase price of the purchased product is calculated based on the unit price before and after the revision, and the unit price before the revision with respect to the cost of sales of the sold product, The cost of sales difference, which is the difference calculated after the unit price, and the inventory valuation difference, which is the difference between the unit price before the revision and the unit price after the revision, regarding the inventory valuation of the after-sales quantity of the product. The journal creation device for creating a journal including, the control unit, the after-sales quantity and the inventory data in the inventory data including the after-sales quantity and the unit price before the revision for the product Said breaks in The current warehouse purchase red data for canceling the normal purchase data corresponding to the purchase amount of the product at the unit price before the revision, including the amount calculated based on the previous unit price, including the amount calculated based on the previous unit price. Means for creating the current warehouse purchase red data, and an amount calculated based on the after-sales quantity in the inventory data and the inputted unit price after the revision, the revision for the quantity after the sale. Creates current stock purchase black data for correcting the normal purchase data corresponding to the purchase at the previous unit price to the normal purchase data corresponding to the purchase at the revised unit price. Black data creating means, inventory valuation difference calculating means for calculating the sum of the amount in the current stock purchase red data and the amount in the current stock purchase black data as the inventory valuation difference, and Sales volume for the product and Sales purchase for canceling the normal purchase data corresponding to the purchase of the product at the unit price before the revision, including the amount calculated based on the input unit price before the revision. Sales purchase red data creating means for creating red data, and an amount calculated based on the input sales quantity and the input unit price after the input for the product, the sales quantity for the product before the revision. Sales purchase black data creation for creating sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price of the above to the normal purchase data corresponding to the purchase at the revised unit price Means, the cost of sales difference calculating means for calculating the sum of the amount in the sales purchased red data and the amount in the sales purchased black data as the cost of sales difference, and the inventory valuation difference calculating means Said The journal creation for creating the journal including the inventory valuation difference, the cost of sales difference calculated by the cost of sales difference calculation means, and the purchase difference corresponding to the sum of the inventory valuation difference and the cost of sales difference And means.

  In the journal creation device according to the present invention, the product is a steel product, and the unit price is between a steel maker corresponding to a supplier of the product and a consumer corresponding to a sales destination of the product. Is to be negotiated.

  Further, the journal creation method according to the present invention is executed by an information processing apparatus including a control unit, and when the unit price of the purchase of the commodity is revised after the sale of a part of the purchased commodity, Calculates the purchase difference, which is the difference between the unit price before and after the revision of the purchase price of the purchased product, and the unit price before and after the revision of the cost of sales of the sold product. A journal including a cost of sales difference, which is a difference in the case, and an inventory valuation difference, which is a difference when the inventory valuation of the after-sales quantity of the product is calculated using the unit price before the revision and the unit price after the revision. The journal creation method to be created, wherein the after-sales quantity in the inventory data and the inventory data in the inventory data including the after-sales quantity and the unit price before the revision for the product, executed by the control unit. Said revision Including the amount calculated based on the unit price of, the current warehouse purchase red data for canceling the normal purchase data corresponding to the purchase amount of the product at the unit price before the revision by the quantity after the sale A current warehouse purchase red data creating step to be created, and an amount calculated based on the after-sales quantity in the inventory data and the inputted unit price after the revision, the quantity after the sale before the revision. The current warehouse purchase black for creating the current warehouse purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price of the above to the normal purchase data corresponding to the purchase at the revised unit price A data creation step, a stock valuation difference calculating step of calculating the sum of the amount in the current stock purchase red data and the amount in the current stock purchase black data as the stock valuation difference, and About the product Including an amount calculated based on the above quantity and the input unit price before the revision, and for canceling the normal purchase data corresponding to the amount of the product purchased at the unit price before the revision for the sales volume. A sales purchase red data creating step of creating sales purchase red data; and an amount calculated based on the input sales amount of the product and the input unit price after the revision. Sales purchase for creating sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price before the revision to the normal purchase data corresponding to the purchase at the unit price after the revision A black data creation step, a sales cost difference calculating step of calculating the sum of the amount in the sales purchased red data and the amount in the sales purchased black data as the cost of sales difference, and the inventory valuation difference Including the inventory valuation difference calculated in the calculation step, the cost of sales difference calculated in the cost of sales difference calculation step, and the purchase difference corresponding to the sum of the inventory valuation difference and the cost of sales difference. And a journal creation step of creating journals.

  Further, the journal creation program according to the present invention, in order to be executed by an information processing device including a control unit, when the unit price of the purchase of the commodity is revised after the sale of a part of the purchased commodity, With respect to the purchase price of the purchased product, the purchase difference which is a difference when calculated by the unit price before revision and the unit price after revision, and the unit price before revision and the unit price after revision regarding the cost of sales of the sold product. A journal including a cost of sales difference, which is a difference when calculated, and an inventory valuation difference, which is a difference when the inventory valuation of the quantity of the product after sale is calculated using a unit price before revision and a unit price after revision. A journal creation program that creates the after-sales quantity and the before-sales quantity in inventory data including the after-sales quantity of the product and the unit price before the revision for the control unit to execute. Including an amount calculated based on the unit price before the revision in the inventory data, and for canceling the normal purchase data corresponding to the purchase of the product at the unit price before the revision by the quantity after the sale. A current warehouse purchase red data creating step of creating current warehouse purchase red data, and the sales including an amount calculated based on the after-sales quantity and the input unit price after the revision in the inventory data. The current stock purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price before the revision to the normal purchase data corresponding to the purchase at the unit price after the revision by the later quantity. A current stock purchase black data creating step to be created, and a stock valuation difference calculation for calculating a sum of the amount in the current stock purchase red data and the amount in the current stock purchase black data as the stock valuation difference. Step and input Normal purchase data corresponding to the amount of the product purchased at the unit price before the revision including the amount calculated based on the sales volume of the product and the input unit price before the revision. A sales purchase red data creating step of creating sales purchase red data for canceling, and an amount calculated based on the input sales volume and the revised unit price of the input product. Included is sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price before the revision by the unit price before the revision to the normal purchase data corresponding to the purchase at the unit price after the revision. And a sales cost difference calculating step of calculating the sum of the amount in the sales purchase red data and the amount in the sales purchase black data as the cost of sales difference. The inventory valuation difference calculated in the inventory valuation difference calculation step, the cost of sales difference calculated in the cost of sales difference calculation step, and the sum of the inventory valuation difference and the cost of sales difference. And a journal creation step of creating the journal including a purchase difference.

  According to the present invention, with respect to the purchase price, the purchase price, which is the difference between the unit price before the revision and the price after the revision, and the inventory evaluation value of the quantity of the product sold, the unit price before the revision and the price after the revision. This has the effect of creating a journal including the inventory valuation difference, which is the difference calculated when the unit price is calculated.

FIG. 1 is a block diagram illustrating an example of the configuration of a journal creation device. FIG. 2 is a diagram illustrating an example of the transaction category master. FIG. 3 is a diagram illustrating an example of an image of a journal created finally. FIG. 4 is a diagram showing an example of the flow of purchase input. FIG. 5 is a diagram illustrating an example of the flow of sales input. FIG. 6 is a diagram illustrating an example of the unit price revision processing screen. FIG. 7 is a diagram showing an example of the flow of unit price revision processing in two-step journal creation. FIG. 8 is a diagram illustrating an example of a journal created by unit price revision processing in the two-stage journal creation. FIG. 9 is a diagram showing an example of the flow of the input processing of the adjustment slip in the two-stage journal creation. FIG. 10 is a diagram showing an example of the journal created by the input processing of the adjustment slip in the two-stage journal creation. FIG. 11 is a diagram showing an example of the flow of fully automatic journal creation. FIG. 12 is a diagram illustrating an example of a journal created by fully automatic journal creation. FIG. 13 is a diagram illustrating an example of final journals commonly created in two-stage journal creation and fully automatic journal creation.

  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. The present invention is not limited by the embodiment.

[1. Overview]
In the steel industry, etc., several months after purchase and sales are booked, distribution / wholesalers go back to past transactions, following the fluctuations in purchase unit prices negotiated between blast furnace manufacturers and customers. It is business practice to revise the rules.

  Here, the steel industry wants to use the revised purchase unit price as the inventory unit price, so a red-black voucher is generated based on the original voucher for the quantity remaining in stock, not for the quantity of the original receipt voucher. Is required.

  However, in the conventional processing of automatically revising the purchase unit price (unit price retroactive processing), even if a red-black slip can be generated for the quantity of the former receipt slip (in other words, the quantity of the former receipt slip) Cannot automatically generate journals based on the quantity of unstocked inventory (in other words, cannot automatically create journals based on the quantity of unstocked inventory). It could not meet the demands of the industry.

  Therefore, in the present embodiment, for example, after the unit price is retroactive, the debt difference whose stock has been paid out remains, so that the user can input an adjustment slip corresponding to the paid out quantity. Accordingly, in the present embodiment, for example, a series of journals generated in the unit price retroactive processing can be automatically created (in other words, by inputting the adjustment slip, the journal based on the quantity of the original receipt slip is input. In addition, a journal based on the quantity of the remaining stock can be automatically created.) Hereinafter, a specific configuration and operation will be described. The detailed operation in the present invention is described in [3-2. Two-stage journal creation based on inventory valuation replacement].

[2. 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, tablet personal computer, or the like. 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. The units included in the journal creation device 100 are 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 that they can 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 cooperating with an OS (Operating System) and giving instructions to a CPU (Central Processing Unit) to perform various processes 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, an optical disk, and the like can be used.

  The storage unit 106 includes, for example, purchase data 106a, sales data 106b, movement data 106c, inventory data 106d, and a transaction classification master 106e. The purchase data 106a includes normal purchase data 106a1, current purchase red data 106a2, current purchase black data 106a3, sales purchase red data 106a4, sales purchase black data 106a5, original purchase red data 106a6, and original purchase data. It consists of seven types of purchase data, purchase black data 106a7. Hereinafter, after an outline of the processing of the journal creation device 100 according to the present embodiment and the meaning of terms in this specification are described, specific contents of each master and each data will be described.

  According to the journal entry creating device 100 according to the present embodiment, when the unit price of the purchase of the commodity is revised after the sale of a part of the purchased commodity, the purchase price of the purchased commodity is not revised. The difference between the purchase price (debt adjustment amount), which is the difference between the unit price of the product and the revised unit price, and the difference between the unit price before the revision and the unit price after the revision regarding the cost of sales of the sold product A certain cost of sales difference (paid amount), and a difference in inventory valuation (inventory adjustment amount), which is the difference between the unit price before and after the unit price after the revision regarding the inventory valuation amount of the product after sale. , Can be created.

  The product may be any product as long as it can be a target of retroactive application of the purchase unit price, and is, for example, a steel product, a chemical product, and a petroleum product. When the product is the steel product, the unit price is negotiated, for example, between a steel maker corresponding to a supplier of the product (eg, a blast furnace maker) and a consumer corresponding to a seller of the product. Things. In addition, in this specification, when it describes simply as "unit price", it shall mean the purchase unit price.

  In the present invention, the journal creation device 100 is used, for example, in a distribution / wholesale trader existing between a steel maker and a customer in steel distribution.

  As shown in FIGS. 4, 7, 9 and 11, the purchase data 106a includes, for example, a purchase number, a transaction category, a purchase quantity of the product, a purchase unit price of the product, and a purchase price of the product. Includes the deposit amount, transfer number, remarks column, etc. The transaction category will be described in detail in the following description of the transaction category master 106e. The transfer number includes only two data of the original purchase red data 106a6 and the original purchase black data 106a7 among the purchase data 106a, and the two data and the movement data 106c described later are included. It is a number for linking.

  The characteristics of the seven types of purchase data will be described. The normal purchase data 106a1 is data relating to daily normal purchase. The current stock purchase red data 106a2 is data for canceling the normal purchase data 106a1 corresponding to the quantity of the product purchased at the unit price after the sale at the unit price before the revision. The current warehouse purchase black data 106a3 is the normal purchase data 106a1 corresponding to the amount purchased after the sales at the unit price before the revision and the normal purchase data 106a1 corresponding to the amount purchased at the unit price before the revision. This is the data to be corrected. The sales purchase red data 106a4 is data for canceling the normal purchase data 106a1 corresponding to the sales of the product at the unit price before the revision in the sales quantity. The sales purchase black data 106a5 corrects the normal purchase data 106a1 corresponding to the purchase at the unit price before the revision for the sales quantity to the normal purchase data 106a1 corresponding to the purchase at the unit price after the revision. Data for The original purchase red data 106a6 is data for canceling the normal purchase data 106a1 corresponding to the purchase amount of the product at the purchase price and the unit price before the revision. The original purchase black data 106a7 is obtained by correcting the normal purchase data 106a1 corresponding to the purchase amount corresponding to the purchase quantity at the unit price before the revision to the normal purchase data 106a1 corresponding to the purchase amount at the unit price after the revision. This is the data for

  As shown in FIG. 5, the sales data 106b includes, for example, a sales number, the transaction category, the sales quantity of the product, the sales price of the product, the sales price of the product, and the cost of sales of the product. And the cost of sales of the product.

  As shown in FIG. 11, the movement data 106c includes, for example, the movement number, the transaction category, the quantity of the product, the unit price of the product, the inventory valuation difference (amount), and the like.

  As shown in FIGS. 4, 5, 7, 9 and 11, the stock data 106d includes, for example, the stock quantity of the product, the unit price of the product, the stock amount of the product, and the like. The contents of the inventory data 106d are updated as needed. For example, in the stock data 106d in FIG. 4, the purchase quantity 10 of the product is set as the stock quantity, and the unit price at the time of purchase (unit price before revision) 80 yen is set as the stock unit price. When 6 tons are sold out of the quantity of 10 tons, the inventory quantity is updated to 4 tons, which is the quantity after sales, as shown in the inventory data 106d of FIG. Then, when the purchase unit price is revised from 80 yen to 100, the stock unit price is updated to the revised purchase unit price of 100 yen, as shown in FIGS.

  The transaction classification master 106e is a control master for controlling the update of the inventory unit price in the inventory data 106d and controlling the accounts of journals to be created. As shown in FIG. 2, the transaction category master 106e includes, for example, a data category, the transaction category, a cost calculation target flag, a remarks column for holding account information, and the like.

  The data section is a section indicating data to be controlled, and is one of “purchase” indicating purchase data 106a, “sales” indicating sales data 106b, and “movement” indicating movement data 106c.

  The transaction category is a category for designating a combination pattern of a remarks column holding the cost calculation target flag and the account item information. Since the purchase data 106a, the sales data 106b, and the movement data 106c have different transaction categories depending on the type of data, the different patterns can be designated.

  The cost calculation target flag is a flag for controlling updating of the unit price of inventory in the inventory data 106d. Specifically, the cost calculation target flag is a flag (target flag) indicating that a new inventory unit price is set as the inventory unit price in the inventory data 106d, or the immediately preceding inventory data is set as the inventory unit price in the inventory data 106d. This is a flag (non-target flag) indicating that the inventory unit price in 106d is taken over as it is.

  The account information is information for controlling an account of a journal to be created. The account item information is, specifically, debit account item information set as a debit item of the created journal and credit account item information set as a credit item of the created journal.

  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 post-sales quantity in the inventory data including the post-sales quantity of the product and the unit price before the revision, and the revision in the inventory data. The current warehouse purchase red data for canceling the normal purchase data corresponding to the purchase amount of the product at the unit price before the revision, including the amount calculated based on the previous unit price, including the amount calculated based on the previous unit price. And (2) a calculation based on the after-sales quantity in the inventory data and the input unit price after the revision. In order to correct the normal purchase data corresponding to the amount purchased at the unit price before the revision, the normal purchase data corresponding to the amount purchased at the unit price before the revision, including the amount after the sale, Create current warehouse purchase black data (3) The current warehouse purchase black data creation unit 102b as a current warehouse purchase black data creation unit, and (3) the amount in the current warehouse purchase black data and the amount in the current warehouse purchase black data. Inventory valuation difference calculating means for calculating a sum as the inventory valuation difference (the quantity after sale in inventory data including the quantity after sale of the product and the unit price before revision) and the revision in the inventory data. The sum of the amount calculated based on the previous unit price and the amount calculated based on the after-sales quantity in the inventory data and the input unit price after the revision is calculated as the inventory valuation difference. (4) an inventory valuation difference calculation unit 102c as an inventory valuation difference calculation means) and (4) the product including an amount calculated based on the input sales volume of the product and the input unit price before the revision. Previous Sales purchase red data creation unit 102d as sales purchase red data creation means for creating sales purchase red data for canceling the normal purchase data corresponding to the amount purchased at the unit price before the revision. And (5) corresponding to the amount purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the input unit price after the revision. Sales purchase black data creation means as sales purchase black data creation means for creating sales purchase black data for correcting the normal purchase data to the normal purchase data corresponding to the purchase at the revised unit price A unit 102e, and (6) a cost of sales difference calculating means for calculating the sum of the amount in the sales purchased red data and the amount in the sales purchased black data as the cost of sales difference means Unit 102f and (7) calculated based on the purchase quantity in the normal purchase data including the purchase quantity of the product and the unit price before the revision and the unit price before the revision in the normal purchase data. Original purchase red data creation for creating original purchase red data for canceling normal purchase data corresponding to the purchase amount of the product at the unit price before the revision including the purchase amount And (8) the purchase quantity including an amount calculated based on the purchase quantity in the normal purchase data and the input unit price after the revision. The original purchase data for creating the original purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price before the revision to the normal purchase data corresponding to the purchase at the unit price after the revision. Original black data creation as means for creating black data Part 102h, (9) purchase difference calculation as purchase difference calculation means for calculating the sum of the amount in the original purchase red data and the amount in the original purchase black data as the purchase difference (102) the sum of the inventory valuation difference calculated by the inventory valuation difference calculation means, the cost of sales difference calculated by the cost of sales difference calculation means, and the inventory valuation difference and the cost of sales difference A journal creation means for creating the journal including the corresponding purchase difference (the purchase difference calculated by the purchase difference calculation means, the inventory valuation difference calculated by the stock valuation difference calculation means, A journal creation unit 102j as a journal creation unit for creating the journal including the cost of sales difference corresponding to a value obtained by subtracting the inventory valuation difference from the purchase difference.

[3. Specific example of processing]
In this section, a specific example of the process according to the present embodiment will be described. In the present invention, the product is a steel product, and the unit price is determined between a blast furnace maker corresponding to a supplier of the product and a consumer corresponding to a seller of the product. And Further, in the present invention, it is assumed that the journal creation device 100 is used by a distribution / wholesaleer existing between a blast furnace manufacturer and a customer in steel distribution.

(Specific case and master setting)
As a specific example, it is assumed that a purchase slip was input in April 2018 with a purchase quantity of 10 tons for steel and a purchase price of 80 yen ((1) in [3-1] below). It is assumed that 6 tons of the stock of 10 tons of steel were used (sales) to 4 tons in the same month (see (2) of [3-1] below). Description). In May 2018, a blast furnace maker notified us of the unit price revision, and the unit price was revised to 100 yen, and the difference between the unit price before the revision (80 yen) and the unit price after the revision (100 yen) became 20 yen. I do. In this case, the debt adjustment amount (= purchase difference, which is the difference between the purchase price and the unit price before and after the revision) is 200 tons = purchase quantity 10 tons x unit price difference 20 yen = 200 yen , The inventory adjustment amount (= the inventory valuation difference, which is the difference between the unit price before revision and the unit price after revision regarding the inventory valuation amount of steel after sales) is the difference between the quantity 4 tons after sales × unit price 20 yen = 80 yen, and the paid-out amount (= the cost of sales difference, which is the difference between the unit price before and after the revised unit price of the cost of sales) is 200 yen-80 yen = 120 yen 3 including the debt adjustment amount (purchase difference) of 200 yen, the inventory adjustment amount (inventory valuation difference) of 80 yen, and the paid-out amount (cost of sales difference) of 120 yen (more details) Shows how the journal entries shown in Fig. 13 are created. And will be described in detail below.

  In the following, the journals finally created are both the journals shown in FIG. 3 (more specifically, the journals shown in FIG. 13), but two journal creation methods having different creation processes will be described. That is, the following [3-2] describes a two-step journal creation based on inventory valuation replacement, and the following [3-3] describes a fully automatic journal creation based on a contract. I do. The pre-processing common to the processes [3-2] and [3-3] will be described in the following [3-1].

  This item [3. Specific Example of Processing], it is assumed that the specific contents in transaction category master 106e are as shown in FIG.

[3-1. Contents of preprocessing]
In this item, the pre-processing common to the two-stage journal creation and the fully automatic journal creation will be described in detail.

(1) Purchase Input First, purchase input will be described in detail with reference to FIG.

  When steel with a purchase quantity of 10 tons and a purchase price of 80 yen is purchased, as shown in FIG. 4, the normal purchase data 106a1 is input.

  Next, the inventory data 106d of FIG. 4 is created as follows. That is, as the stock quantity, a purchase quantity of 10 tons in the purchase data 106a1 of FIG. 4 is set. Further, as the inventory unit price, the transaction category “normal purchase” in the purchase data 106a1 of FIG. 4 is a cost calculation target when referring to the transaction category master 106e of FIG. The purchase unit price of 80 yen is set as it is. As the stock price, 800 yen is automatically calculated by multiplying the set stock quantity of 10 tons by the set stock unit price of 80 yen.

  Then, the account item linked to the transaction category “normal purchase” in the purchase data 106a1 in FIG. 4 is the accounts payable and the merchandise when referring to the transaction category master 106e in FIG. For this reason, as shown in FIG. 4, the journal creation unit 102j sets “(product) -stock product” in (1) debit item, and (2) purchases the debit amount in the normal purchase data 106a1. An amount of 800 yen is set, (3) “Accounts payable-goods cost” is set for the credit item, and (4) Amount of 800 yen set for the debit amount is set for the credit amount. Create journals that have

(2) Sales Input Next, sales input will be described in detail with reference to FIG.

  When the sales of 6 tons out of the purchased quantity of 10 tons occurs, the sales data 106b is input as shown in FIG.

  Next, the stock data 106d of FIG. 5 is updated as follows. That is, as the stock quantity, 4 tons, which is the quantity obtained by subtracting the quantity of 6 tons dispatched for sale from the quantity of 10 tons purchased, is set. Further, as the inventory unit price, the transaction category “regular sales” in the sales data 106b in FIG. 5 is a category that is not subject to cost calculation with reference to the transaction category master 106e in FIG. The inventory unit price of 80 yen at 106d is taken over as it is. As the stock amount, 320 yen is automatically calculated by multiplying the set stock quantity of 4 tons by the set stock unit price of 80 yen.

  The accounts associated with the transaction category "normal sales" in the sales data 106b of FIG. 5 are not shown in the transaction category master 106e of FIG. 2, but are accounts receivable and sales. In this case, as shown in FIG. 5, the journal creator 102j sets (1) debit item to "account receivable-goods cost", and (2) debit amount to sales amount 960 yen in the sales data 106b. Is created, and (3) “sales-sales product” is set in the credit item, and (4) a journal is created in which the credit amount is set to the amount of 960 yen set in the debit amount. I do.

  Further, the other account items associated with the transaction category “normal sales” in the sales data 106b in FIG. 5 are not shown in the transaction category master 106e in FIG. In this case, as shown in FIG. 5, the journal creator 102j sets (1) debit item to “cost of sales−sales product”, and (2) debit amount to cost amount 480 in the sales data 106b. A journal with a yen set, (3) a credit item with "product-stock item" set, and (4) a credit amount with a debit amount of 480 yen set create.

(3) Unit Price Revision Next, unit price revision will be described in detail with reference to FIG.

  When the unit price is changed from 80 yen to 100 yen in response to the notification from the blast furnace manufacturer, the operator, as shown in the unit price change processing screen of FIG. It is possible to select whether to perform the preparation (described in detail in [3-2] below) or to perform the automatic journal creation on a contract basis (described in detail in [3-3] below).

[3-2. Two-step journal creation based on inventory valuation replacement]
In this item, how the journals shown in FIG. 13 are created when the two-stage journal creation on the basis of inventory valuation is selected on the screen of FIG. 6 will be described in detail. In the two-step journal creation, first, as described in the following [3-2-1], the inventory adjustment amount is mainly automatically calculated (the first step), and then the following [3-2-2] As described in [2], the calculation of the paid-out amount is mainly performed manually (second stage), thereby creating a journal described in [3-2-3] below.

[3-2-1. Calculation of inventory adjustment amount]
In the two-step journal creation on the basis of inventory valuation, the inventory data 106d is output in a data format such as Excel. Then, by inputting the revised unit price (100 yen) specified by the blast furnace maker to the output inventory data 106d, the unit price revision processing is executed as follows.

(1) Creation of current stock purchase red and black data and calculation of inventory adjustment amount of 80 yen First, according to the remaining stock quantity in the stock data 106d, the transaction category is set to “unit price retroactive (stock valuation replacement)”, The red and black slips (the current warehouse purchase red data 106a2 and the current warehouse purchase black data 106a3) are created as follows.

  The creation of a purchase red slip (the current warehouse purchase red data 106a2) will be described. The current warehouse purchase red data creation unit 102a is calculated based on the quantity after sales (4 tons) in the inventory data 106d in FIG. 5 and the unit price (80 yen) before revision in the inventory data 106d in FIG. As shown in FIG. 7, a red slip for purchase (currently stored red data 106a2) including 4 tons × 80 yen = 320 yen is created. (Since the created slip is a red slip, FIG. Then, minus is added to 320 yen and shown as -320 yen). The created current stock purchase red data 106a2 is used to cancel the normal purchase data 106a1 corresponding to the purchase of the product at the post-sales quantity (4 tons) and at the unit price (80 yen) before the revision. This is the data for

  The creation of a purchase black slip (currently purchased black data 106a3) will be described. The current warehouse purchase black data creation unit 102b is calculated based on the post-sales quantity (4 tons) in the inventory data 106d in FIG. 5 and the revised unit price (100 yen) input to the inventory data 106d. As shown in FIG. 7, a purchased black slip (currently stored black data 106a3) including 4 tons × 100 yen = 400 yen is created. The created current stock purchase black data 106a3 corresponds to the purchase of the normal purchase data 106a1 corresponding to the purchase at the unit price before the revision (80 yen) at the unit price after the revision (100 yen). This is data to be corrected to the normal purchase data 106a1.

  Then, the inventory valuation difference calculating unit 102c calculates 80 yen, which is the sum of the amount (−320 yen) in the current warehouse purchase red data 106a2 and the amount (400 yen) in the current warehouse purchase black data 106a3, into the inventory. It is calculated as an adjustment amount (inventory valuation difference). As a result, the 4 tons of the current warehouse after sales are evaluated at the unit price after the revision (100 yen) in comparison with the unit price before the revision (80 yen), and the evaluation for the 80 yen is higher. It turns out that it is understood.

(2) Update of Inventory Data Next, the inventory data 106d of FIG. 7 is updated as follows. That is, as the stock quantity, a stock quantity of 4 tons in the stock data 106d of FIG. 5 is set. Further, the transaction category “unit price retroactive (stock revaluation)” in the current warehouse purchase red data 106a2 and the current warehouse purchase black data 106a3 in FIG. 7 is a category for cost calculation when referring to the transaction category master 106e in FIG. Therefore, the revised unit price of 100 yen is set as the inventory unit price. The 100 yen is calculated as (previous month amount + current month amount) / (previous month amount + current month amount) = (320 yen-320 yen + 400 yen) / (4 tons-4 tons + 4 tons) = 100 yen. You may. As the stock amount, 400 yen is automatically calculated by multiplying the set stock quantity of 4 tons by the set stock unit price of 100 yen.

(3) Creation of a journal The account associated with the transaction category “unit price retroactive (stock revaluation)” in the current warehouse purchase red data 106a2 in FIG. 7 is a payable as shown in the transaction category master 106e in FIG. Gold and goods. Therefore, as shown in FIG. 8, the journal creation unit 102j sets (1) “Accounts payable-goods cost” in the debit item, and (2) replaces the current warehouse purchase red data 106a2 with the debit amount. Is set at (3) credit item, "commodity-stock item" is set, and (4) credit amount is set at 320 yen set at debit amount. Create a red journal.

  Also, the accounts associated with the transaction category “unit price retroactive (stock revaluation)” in the current warehouse purchase black data 106a3 of FIG. 7 are accounts payable and merchandise as shown in the transaction category master 106e of FIG. For this reason, as shown in FIG. 8, the journal creation unit 102j sets (1) “detail item—stock item” in the debit item, and (2) sets the debit amount in the current warehouse purchase black data 106a3. An amount of 400 yen is set, (3) “Accounts payable-goods” is set in the credit item, and (4) an amount of 400 yen set in the debit amount is set in the credit amount. Create a black journal. In this way, the journal is generated such that the merchandise account matches the stock amount in the stock data 106d.

(4) Conclusion As described above, in the unit price revision processing of (1) to (3), the portion surrounded by the thick line in the journals shown in the lower part of FIG. 8 is dealt with (that is, the inventory adjustment amount of 80 yen is calculated). Was done).

[3-2-2. Calculation of paid amount]
Next, in response to the result of the unit price revision processing of [3-2-1], the adjustment slips (sales purchase red data 106a4 and sales purchase black data 106a5) are input in the purchase input, so that the payout is performed. A paid amount of 120 yen is calculated.

(1) Creation of sales purchase red-black data and calculation of paid-out amount 120 yen First, the transaction type is set to “paid-out adjustment” with respect to the paid-out amount (quantity at the time of receipt-remaining stock amount), The slips (sales purchase red data 106a4 and sales purchase black data 106a5) are created as follows. The red-black slip can also be called an adjustment slip.

  Creation of the purchase red slip (sales purchase red data 106a4) will be described. The sales purchase red data creation unit 102d purchases the product including 6 tons x 80 yen = 480 yen calculated based on the input sales quantity (6 tons) and the input unit price (80 yen) before the revision. The red slip (sales purchase red data 106a4) is created as shown in FIG. 9 (note that since the slip to be created is a red slip, in FIG. 9, minus 480 is added to -480 yen). Shown). The created sales purchase red data 106a4 is used to cancel the normal purchase data 106a1 corresponding to the sales of the product at the sales quantity (6 tons) and the unit price (80 yen) before the revision. Data.

  The creation of a purchase black slip (sales purchase black data 106a5) will be described. The sales-purchased-black-data creating unit 102e calculates a product including 6 tons × 100 yen = 600 yen calculated based on the input sales quantity (6 tons) and the input unit price after the revision (100 yen). An incoming black slip (sales purchase black data 106a5) is created as shown in FIG. The created sales purchase black data 106a5 corresponds to the purchase of the normal purchase data 106a1 corresponding to the purchase at the unit price before the revision (80 yen) at the unit price after the revision (100 yen). This is data for correction to the normal purchase data 106a1.

  Then, the cost-of-sales difference calculation unit 102f calculates the paid-out amount (cost-of-sales difference) of 120 yen, which is the sum of the amount (-480 yen) in the purchased red data 106a4 and the amount in the purchased black data 106a5. ). As a result, for the 6 tons sold, the cost of sales calculated at the revised unit price (100 yen) is 120 yen less than the cost of sales calculated at the unit price (80 yen) before the revision. This means that the cost is high.

(2) Update of Stock Data Next, the stock data 106d of FIG. 9 is updated as follows. That is, as for the inventory quantity, since the red-black slip described in (1) does not increase or decrease, the inventory quantity of 4 tons set in (2) of [3-2-1] is carried over as it is. Further, the transaction category "paid adjustment" in the sales purchase red data 106a4 and the sales purchase black data 106a5 in FIG. 9 is a category that is not subject to cost calculation when referring to the transaction category master 106e in FIG. Is not affected, and the unit inventory price of 100 yen set in (2) of [3-2-1] is inherited as it is. As the stock amount, 400 yen is automatically calculated by multiplying the set stock quantity of 4 tons by the set stock unit price of 100 yen.

(3) Creation of journals The accounts associated with the transaction category “paid adjustment” in the sales purchase red data 106a4 of FIG. 9 are accounts payable and cost of sales, as shown in the transaction category master 106e of FIG. is there. Therefore, as shown in FIG. 10, the journal creation unit 102j sets (1) “Accounts payable-goods cost” in the debit item, and (2) sets the debit amount in the sales purchase red data 106a4. An amount of 480 yen is set, and (3) “cost of sales—commodity sold” is set for the credit item, and (480) an amount of 480 yen set for the debit amount is set for (4) credit amount. Create a red journal. In this way, the paid-out portion generates a journal entry in the cost of sales account, not in the product account.

  Also, the accounts associated with the transaction category “paid-out adjustment” in the sales purchase black data 106a5 in FIG. 9 are the accounts payable and the cost of sales, as shown in the transaction category master 106e in FIG. Therefore, as shown in FIG. 10, the journal creation unit 102j sets (1) “cost of sales—sales product” in the debit item, and (2) sets the debit amount in the sales purchase black data 106a5. An amount of 600 yen is set, (3) “Accounts payable-goods cost” is set in the credit item, and (4) an amount of 600 yen set in the debit amount is set in the credit amount. Create a black journal. In this way, the paid-out portion generates a journal entry in the cost of sales account, not in the product account.

(4) Conclusion As described above, in the processing of the adjustment slip described in (1) to (3), the journals shown in the lower part of FIG. 10 correspond to the portion surrounded by the thick dotted line (that is, the paid amount). 120 yen was calculated). As a result, a series of processing at the time of unit price revision is completed, and finally, a journal described in [3-2-3] below is created.

[3-2-3. Journal created finally]
Finally, the journal created in (3) of [3-2-1] and the journal created in (3) of [3-2-2] are totaled, so that the journal shown in FIG. It is created as follows. That is, as shown in FIG. 13, the journal creation unit 102j adds the debit amount to the inventory adjustment amount (inventory valuation difference) 80 calculated by the inventory valuation difference calculation unit 102c in (1) of [3-2-1]. The paid amount (cost of sales difference) 120 yen calculated by the cost of sales difference calculation unit 102f in the yen and (3-2-2) (1) is set to 120 yen, and the amount of the credit is 80 yen and the 120 yen. A journal is created in which a debt adjustment amount (purchase difference) of 200 yen corresponding to the sum of yen is set.

[3-3. Automatic journal creation on a contract basis]
In this item, a detailed description will be given of how the journals shown in FIG. 13 are created when the automatic journal creation on a contract basis is selected on the screen of FIG.

[3-3-1. Calculation of debt adjustment amount, inventory adjustment amount and paid-out amount]
In contract-based fully automatic journal creation, the normal purchase data 106a1 is output in a data format such as Excel. Then, the unit price after the revision (100 yen) designated by the blast furnace manufacturer is input to the output normal purchase data 106a1, and the unit price revision processing is executed as follows.

  In addition, in the automatic journal creation on a contract basis, since the calculation of the debt adjustment amount and the calculation of the inventory adjustment amount are performed at once by the unit price revision processing, the two calculations can be performed only with the purchase data 106a. Can not. Therefore, the movement data 106c described below is created. Then, at the time of unit price revision, the movement data 106c is created as inventory adjustment data, and the purchase data 106a is created as debt adjustment data. The movement data is generally data for adjusting the location of goods or adjusting the stock quantity, but in the present invention, the movement data can also be used as data for adjusting the cost unit price. ing.

(1) Preparation of original purchase red-black data and calculation of debt adjustment amount 200 yen First, according to the purchase quantity (original slip quantity) in the normal purchase data 106a1, the transaction category is set to “unit price retroactive (debt adjustment)”. As a result, the purchase red-black slip (the original purchase red data 106a6 and the original purchase black data 106a7) is created as follows.

  Creation of a purchase red slip (original purchase red data 106a6) will be described. The original purchase red data creation unit 102g calculates based on the purchase quantity (10 tons) in the normal purchase data 106a1 of FIG. 4 and the unit price (80 yen) before revision in the normal purchase data 106a1 of FIG. A red slip (purchased red data 106a6) including the purchased 10 tons × 80 yen = 800 yen is created as shown in FIG. 11 (note that since the created slip is a red slip, FIG. In the case of 11, the minus is added to 800 yen to indicate -800 yen.) The created original purchase red data 106a6 cancels the normal purchase data 106a1 corresponding to the purchase of the product at the purchase quantity (10 tons) and the unit price (80 yen) before the revision. Data for

  Creation of a purchase black slip (original purchase black data 106a7) will be described. The original purchase black data creation unit 102h calculates based on the purchase quantity (10 tons) in the normal purchase data 106a1 of FIG. 4 and the revised unit price (100 yen) input to the normal purchase data 106a1. The purchased black slip (original purchased black data 106a7) including the obtained 10 tons × 100 yen = 1000 yen is created as shown in FIG. The created original purchase black data 106a7 corresponds to the purchase of the normal purchase data 106a1 corresponding to the purchase at the unit price before the revision (80 yen) at the unit price after the revision (100 yen). This is data for correction to the normal purchase data 106a1.

  The original purchase red data creation unit 102g and the original purchase black data creation unit 102h convert the movement data 106c as shown in FIG. 11 when creating the original purchase red data 106a6 and the original purchase black data 106a7. A movement number (301) for identification may be stored.

  Then, the purchase difference calculation unit 102i calculates 200 yen, which is the sum of the amount (−800 yen) in the original purchase red data 106a6 and the amount (1000 yen) in the original purchase black data 106a7, as the debt adjustment amount. (Purchase difference). As a result, compared to the case of calculating the purchase amount for the purchased 10 tons at the unit price (80 yen) before the revision, the case where the purchase amount is calculated at the unit price after the revision (100 yen), This means that the purchase price for 200 yen is high.

(2) Calculation of Inventory Adjustment Amount of 80 Yen A cost difference adjustment slip (movement data 106c) is created as follows, with the transaction category being “unit price retroactive (stock valuation replacement)”.

  The inventory valuation difference calculation unit 102c calculates −4 calculated based on the post-sales quantity (4 tons) in the inventory data 106d in FIG. 5 and the unit price (80 yen) before the revision in the inventory data 106d in FIG. Ton × 80 yen = −320 yen, 4 ton × 100 yen calculated based on the post-sales quantity (4 tons) in the inventory data 106 d in FIG. 5 and the input unit price after the revision (100 yen). = 400 yen, which is the difference between the two, is calculated as the inventory adjustment amount (inventory evaluation difference). The calculated 80 yen is stored as the amount of money of the movement data 106c as shown in FIG. 11, so that the movement data 106c is created.

(3) Update of Stock Data Next, the stock data 106d of FIG. 11 is updated as follows. That is, as the stock quantity, a stock quantity of 4 tons in the stock data 106d of FIG. 5 is set. Further, the transaction category “unit price retroactive (debt adjustment)” in the original purchase red data 106a6 and the original purchase black data 106a7 in FIG. 11 is a category that is not subject to cost calculation when referring to the transaction category master 106e in FIG. Although it does not affect the inventory unit price of the inventory data 106d, the transaction type "unit price retroactive (inventory valuation replacement)" in the movement data 106c in FIG. 11 is a target for cost calculation when referring to the transaction type master 106e in FIG. As the stock unit price, the revised unit price of 100 yen is set. The 100 yen may be calculated as (previous month amount + current month amount) ÷ (previous month amount + current month amount) = (320 yen + 80 yen) ÷ (4 tons + 0 tons) = 100 yen. As the stock amount, 400 yen is automatically calculated by multiplying the set stock quantity of 4 tons by the set stock unit price of 100 yen.

(4) Creation of journals Journals are created based on the original purchase red data 106a6, the original purchase black data 106a7, and the movement data 106c, but before the journal creation, the paid-out amount (cost of sales difference). Is calculated as follows.

  That is, the original purchase red data 106a6, the original purchase black data 106a7, and the movement data 106c are linked by the same movement number 301 as shown in FIG. For this reason, using the linking, the cost-of-sales difference calculation unit 102f calculates the paid-out amount (cost-of-sales difference) by (amount of purchased red voucher + amount of purchased black voucher)-amount of moving voucher = ( -800 yen +1000 yen) -80 yen = 120 yen.

  Here, returning to the creation of the journal, the account associated with the transaction category “unit price retroactive (debt adjustment)” in the original purchase red data 106a6 in FIG. 11 is the accounts payable as shown in the transaction category master 106e in FIG. And goods. For this reason, as shown in FIG. 12, the journal creation unit 102j sets (1) “Accounts payable-goods cost” in the debit item, and (2) sets the debit amount in the original purchase red data 106a6. An amount of 800 yen is set, (3) a credit item, “product-stock item” is set, and (4) a credit amount is set to 800 yen set as the debit amount. Create a red journal.

  Further, the accounts associated with the transaction category “unit price retroactive (debt adjustment)” in the original purchase black data 106a7 of FIG. 11 are accounts payable and merchandise as shown in the transaction category master 106e of FIG. For this reason, as shown in FIG. 12, the journal creation unit 102j sets (1) “detail item—stock item” in the debit item, and (2) replaces the debit amount with the amount in the original purchased black data 106a7. 1000 yen is set, (3) “Accounts payable-goods cost” is set in the credit item, and (4) 1000 yen set in the debit amount is set in the credit amount. Create a black journal.

  Further, the account items associated with the transaction category "unit price retroactive (stock valuation replacement)" in the movement data 106c in FIG. 11 are the cost of sales and the product as shown in the transaction category master 106e in FIG. Therefore, as shown in FIG. 12, the journal creation unit 102j sets “cost of sales−commodity sold” in (1) the debit item, and (2) adds the calculated paid-out amount 120 to the debit amount. An adjustment journal in which a yen is set, (3) a credit item, “product-stock item” is set, and (4) a credit amount is set to the amount of 120 yen set in the debit amount Create

(5) Conclusion As described above, by the processes of (1) to (4), correspondence is made for the portion enclosed by a thick line in the journals shown in the lower part of FIG. 12 (that is, the debt adjustment amount of 120 yen, the inventory adjustment amount) 80 yen and the paid-out amount of 120 yen) are calculated). As a result, a series of processing at the time of unit price revision is completed, and finally, a journal described in [3-3-2] below is created.

[3-3-2. Journal created finally]
Lastly, the journals shown in FIG. 13 are created as follows by performing the leasing of the journals created in (4) of [3-3-1]. That is, as shown in FIG. 13, the journal creation unit 102j adds the credit adjustment amount (purchase difference) 200 calculated by the purchase difference calculation unit 102i in (1) of [3-3-1] to the credit amount. A yen is set, and the debit amount is set at 80 yen from the inventory adjustment amount (inventory evaluation difference) calculated by the inventory evaluation difference calculation unit 102c in (3-3-1) (2) and from the 200 yen to the 80 A journal in which a paid-out amount (cost of sales difference) of 120 yen corresponding to the value obtained by subtracting the yen is created.

[4. Summary]
As described above, according to the journal entry creating apparatus 100 according to the present embodiment, the purchase difference, which is the difference between the purchase price and the unit price before the revision and the price after the revision, and the quantity of the product after sale are calculated. It is possible to create a journal including the inventory valuation difference, which is the difference between the inventory valuation calculated using the unit price before the revision and the unit price after the revision. This allows the distributor / wholesaler, for example, to grasp the debt adjustment amount (purchase difference), which is the amount calculated from the viewpoint of retroactive application on a contract basis. The inventory adjustment amount (inventory valuation difference) which is the amount calculated from the viewpoint of performing the retrospective application in (1) can also be grasped.

  In addition, the unit price retroactive processing in the steel industry requires not only adjustment of the debt difference of the contract subject to the unit price correction, but also the cost unit price of the products currently in stock as the revised unit price (correction unit price). . In the conventional unit price retroactive processing, only the adjustment of the debt difference was performed, so that when part of the inventory that was received at that time was paid out, the problem that the cost unit price of the product did not match the correction unit price occurred. Was. Therefore, in the present embodiment, the journal shown in FIG. 13 is created by automatically calculating only the inventory adjustment amount for the remaining stock by unit price retroactive processing and calculating the remaining debt adjustment amount including the manual input. The journal shown in FIG. 13 is created by automatically calculating both the inventory adjustment amount and the debt adjustment amount for the stock remaining by unit price retroactive processing by creating a two-stage journal (the journal creation described in [3-2]). Automatic journal creation (Journal creation explained in [3-3]). Whichever journal creation method is selected, it is possible to deal with a series of journals related to unit price retrospective.

  The advantages of using two-stage journal creation (journal creation described in [3-2]) are described below. Since the two-stage journal creation is not fully automatic, it is possible to manually cope with a case where the unit price retrospective rules differ depending on the blast furnace manufacturer. In other words, the two-step journal creation automatically calculates the inventory adjustment amount, but also calculates the debt adjustment amount manually, which is suitable for the following cases. As an example, in the case of a rule in which the unit price is revised only for the remaining stock (that is, only the inventory adjustment amount needs to be calculated), it is not necessary to respond to the purchase input by the user (namely, calculation of the debt adjustment amount). Is unnecessary), so two-stage journal creation is suitable. Further, as another example, when the debt adjustment amount is different from the simply calculated amount, that is, the difference between the unit price before the revision and the unit price after the revision × the original slip quantity, it is necessary to respond to the purchase input by the user ( That is, it is necessary for the user to manually input the debt adjustment amount), so the two-step journal creation is suitable.

  On the other hand, the automatic journal creation (journal creation described in [3-3]) basically requires no manual input work by the user, and can be expected to improve work efficiency. If not, it is appropriate to use fully automatic journal creation.

[5. 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, among 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, a part thereof can be automatically performed by a known method.

  In addition, the 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 the present specification and drawings are not described unless otherwise specified. Can be changed arbitrarily.

  Further, regarding the journal creation device 100, the illustrated components are functionally conceptual, and do 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, in particular, each processing function performed by the control unit, may be realized by a 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 a hard disk drive (HDD), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. The computer program is executed by being loaded into the RAM, and forms a control unit in cooperation with the CPU.

  Also, 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, a 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, Digital, Digital and Digital), DVD (Digital, Digital and Digital) 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. It stores programs, tables, databases, files for web pages, 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 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, for example, in various material manufacturers such as the steel industry, the chemical industry, and the petroleum industry, and particularly, is extremely useful in the steel industry.

100 journal creation device 102 control unit
102a Current warehouse purchase red data creation unit
102b Current warehouse purchase black data creation unit
102c Inventory evaluation difference calculation unit
102d Sales purchase red data creation department
102e Sales black data creation unit
102f Cost of sales difference calculator
102g Former purchase red data creation department
102h Original purchased black data creation unit
102i Purchase difference calculation unit
102j Journal creation unit 104 Communication interface unit 106 Storage unit
106a Purchase data
106a1 Normal purchase data
106a2 Current warehouse purchase red data
106a3 Current stock purchase black data
106a4 Sales purchase red data
106a5 Sales purchase black data
106a6 Former purchase red data
106a7 Original purchase black data
106b Sales data
106c Movement data
106d inventory data
106e Transaction classification master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

With a control unit, when the unit price of the purchase of the product is revised after the sale of a part of the purchased product, the purchase price of the purchased product is the unit price before the revision and the unit price after the revision. The purchase difference, which is the difference when calculated, and the cost of sales difference, which is the difference when calculated with the unit price before revision and the unit price after revision with respect to the cost of sales of the sold product, and after the sale of the product, A journal creation device that creates a journal including a stock valuation difference amount, which is a difference when the unit price before the revision and the unit price after the revision are calculated with respect to the inventory valuation amount of the quantity,
The control unit includes:
The commodity including an amount calculated based on the after-sales quantity in the inventory data including the after-sales quantity and the unit price before the revision for the commodity and the unit price before the revision in the inventory data. Current warehouse purchase red data creating means for creating current warehouse purchase red data for canceling normal purchase data corresponding to the amount purchased at the unit price before the revision by the quantity after the sale,
The normal product corresponding to the amount purchased at the unit price before the revision, including the amount after the sale, including an amount calculated based on the after-sales quantity and the input unit price after the revision in the inventory data. Current warehouse purchase black data creating means for creating current warehouse purchase black data for correcting input data to normal purchase data corresponding to the amount purchased at the revised unit price,
Inventory valuation difference calculation means for calculating the sum of the amount in the current warehouse purchase red data and the amount in the current warehouse purchase black data as the inventory valuation difference,
A normal purchase corresponding to the amount of the product purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the unit price before the revision. Sales purchase red data creation means for creating sales purchase red data for canceling data,
The normal purchase data corresponding to the amount purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the input unit price after the revision. Sales purchase black data creating means for creating sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price after the revision,
Cost of sales difference calculating means for calculating the sum of the amount in the sales purchase red data and the amount in the sales purchase black data as the cost of sales difference,
The inventory valuation difference calculated by the inventory valuation difference calculation means, the cost of sales difference calculated by the cost of sales difference calculation means, and the purchase difference corresponding to the sum of the inventory valuation difference and the cost of sales difference. A journal creation means for creating the journal, including:
Having,
A journal creation device characterized by the following. The product is a steel product,
The unit price is determined between a steel maker corresponding to a supplier of the product and a consumer corresponding to a seller of the product,
The journal creation device according to claim 1, wherein: Executed in the information processing device having a control unit, when the unit price of the purchase of the commodity is revised after the sale of a part of the purchased commodity, the purchase price of the purchased commodity before revision The purchase difference, which is the difference calculated by the unit price and the unit price after the revision, and the cost of sales difference, which is the difference when the unit cost before the revision and the unit price after the revision are calculated with respect to the cost of sales of the sold product, A journal creation method for creating a journal including a unit price before the revision and an inventory valuation difference that is a difference when calculated based on the unit price after the revision with respect to the inventory valuation amount of the sold product,
Executed by the control unit,
The commodity including an amount calculated based on the after-sales quantity in the inventory data including the after-sales quantity and the unit price before the revision for the commodity and the unit price before the revision in the inventory data. A current warehouse purchase red data creating step of creating current warehouse purchase red data for canceling normal purchase data corresponding to the amount purchased at the unit price before the revision by the quantity after the sale,
The normal product corresponding to the amount purchased at the unit price before the revision, including the amount after the sale, including an amount calculated based on the after-sales quantity and the input unit price after the revision in the inventory data. Current warehouse purchase black data creating step of creating current warehouse purchase black data for correcting input data to normal purchase data corresponding to the amount purchased at the revised unit price,
Inventory valuation difference calculating step of calculating the sum of the amount in the current warehouse purchase red data and the amount in the current warehouse purchase black data as the inventory valuation difference,
A normal purchase corresponding to the amount of the product purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the unit price before the revision. A sales purchase red data creating step for creating sales purchase red data for canceling data;
The normal purchase data corresponding to the amount purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the input unit price after the revision. A sales purchase black data creation step of creating sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price after the revision,
A cost-of-sales difference calculating step of calculating the sum of the amount in the sales-purchased red data and the amount in the sales-purchased black data as the cost of sales difference,
The inventory valuation difference calculated in the inventory valuation difference calculation step, the cost of sales difference calculated in the cost of sales difference calculation step, and the purchase difference corresponding to the sum of the inventory valuation difference and the cost of sales difference. A journal creation step of creating the journal, including:
Including,
Journal creation method characterized by the following. In order to cause the information processing apparatus having the control unit to execute, in a case where the unit price of purchase of the purchased product is revised after the sale of a part of the purchased product, before the revision of the purchase price of the purchased product. The purchase difference, which is the difference between the unit price of the product and the unit price after the revision, and the cost of sales difference, which is the difference between the unit price before the revision and the unit price after the revision, regarding the cost of sales of the sold product. A journal creation program for creating a journal including a unit price before the revision and an inventory valuation difference that is a difference calculated by the unit price after the revision with respect to the inventory valuation amount of the after-sales quantity of the product,
For causing the control unit to execute,
The commodity including an amount calculated based on the after-sales quantity in the inventory data including the after-sales quantity and the unit price before the revision for the commodity and the unit price before the revision in the inventory data. A current warehouse purchase red data creating step of creating current warehouse purchase red data for canceling normal purchase data corresponding to the amount purchased at the unit price before the revision by the quantity after the sale,
The normal product corresponding to the amount purchased at the unit price before the revision, including the amount after the sale, including an amount calculated based on the after-sales quantity and the input unit price after the revision in the inventory data. Current warehouse purchase black data creating step of creating current warehouse purchase black data for correcting input data to normal purchase data corresponding to the amount purchased at the revised unit price,
Inventory valuation difference calculating step of calculating the sum of the amount in the current warehouse purchase red data and the amount in the current warehouse purchase black data as the inventory valuation difference,
A normal purchase corresponding to the amount of the product purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the unit price before the revision. A sales purchase red data creating step for creating sales purchase red data for canceling data;
The normal purchase data corresponding to the amount purchased at the unit price before the revision, including the amount calculated based on the sales volume of the input product and the input unit price after the revision. A sales purchase black data creation step of creating sales purchase black data for correcting the normal purchase data corresponding to the purchase at the unit price after the revision,
A cost-of-sales difference calculating step of calculating the sum of the amount in the sales-purchased red data and the amount in the sales-purchased black data as the cost of sales difference,
The inventory valuation difference calculated in the inventory valuation difference calculation step, the cost of sales difference calculated in the cost of sales difference calculation step, and the purchase difference corresponding to the sum of the inventory valuation difference and the cost of sales difference. A journal creation step of creating the journal, including:
Including,
A journal creation program characterized by the following.

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