JP2023065148A - Sales management device, sales management method, and sales management program - Google Patents

Abstract

To simplify an office process regarding price protection.SOLUTION: An acquisition unit acquires: purchase data whose processing category is purchase and containing unit prices of purchased articles, the number of purchased articles, and an amount for the purchase; and stock data containing at least unit prices, the number of stocks, and the amount for the stocks of the article becoming the stocks by purchase. An adjustment amount generation unit generates an adjustment amount indicating a valuation loss generated between the purchase amount at the purchase of the article and a current valuation amount of the article. A purchase data generation unit generates account payable reflected purchase amount data in which the adjustment amount is used as a minus amount, and an article unit is an article unit of purchase of discount indicating an amount reduced from the purchase amount at a next purchase of the article. A stock data generation unit generates first valuation loss reflected stock data in which the minus amount of purchase amount of the account payable reflected purchase amount data is reflected to the unit prices, the number of stocks, and the amount of the stocks. A journalizing data generation unit generates first journalizing data with a debit side being the account payable amount of the adjustment amount and with a credit side being the article of the adjustment amount.SELECTED DRAWING: Figure 4

Description

The present invention relates to a sales management device, a sales management method, and a sales management program.

It is normal for the value of a product to fluctuate, such as decrease, over time. Therefore, it is preferable to set the price of the product to the optimum price at the present time. For example, Patent Document 1 (Japanese Patent Application Laid-Open No. 2020-122995) aims to provide a management system that can easily change the price of a large number of various products and can reduce the labor of employees. A dynamic pricing management system is disclosed.

This dynamic pricing management system comprises computing means, electronic shelf labels, communication means, database, management means, and non-commodity data collection means. The computing means computes and determines merchandise information of merchandise to be displayed. The electronic shelf label has a display section, and product information can be displayed and rewritten on the display section. The communication means transmits and receives product information between the plurality of electronic shelf labels and the calculation means. The database stores basic information about each product. The management means manages sales or inventory information of each product. The non-commodity data collection means collects or accumulates non-commodity fluctuation data over time.

In such a dynamic pricing management system, the computing means determines current product information based on basic information, sales or inventory information, and past and present fluctuation data, and instructs rewriting of product information on the display unit. This makes it possible to easily change the price of a large number of various products, and to reduce the labor of the employees.

Here, instead of the product seller not returning the product, the product manufacturer approves the product price reduction by the product seller, and the difference between the selling price and the purchase price after the price reduction due to this price reduction is A business practice called price protection, in which the manufacturer bears the cost, is known.

JP 2020-122995 A

However, when such price protection is implemented, it is necessary for the seller of the product to record the valuation loss against the inventory valuation amount of the product subject to price protection and to recalculate the valuation unit price. Therefore, there is a problem that complicated paperwork is required.

SUMMARY OF THE INVENTION It is an object of the present invention to provide a sales management device, a sales management method, and a sales management program that enable simplification of administrative processing related to price protection.

In order to solve the above-described problems and achieve the object, a sales management system according to the present invention includes purchase data including at least the unit price, the number of purchases, and the purchase amount of purchased products; By performing the acquisition unit that acquires inventory data including at least the unit price, the number of items in stock, and the amount of inventory, and the evaluation value of the purchased item decreases over time, an adjustment amount generation unit that generates an adjustment amount indicating the valuation loss that occurs between the purchase amount of the current product and the current evaluation amount of the product; a purchase data generation unit for generating purchase data reflecting accounts payable, with the purchase amount as the purchase amount and the product classification as the purchase discount product classification indicating the amount to be deducted from the purchase amount when purchasing the next product; Inventory data update processing unit that updates the unit price and inventory amount of inventory data based on the negative purchase amount of the purchase data reflected in accounts payable, and the account payable of the amount equivalent to the adjusted amount as the debit and the credit as and a journal data generation unit that generates first journal data for a product with an amount corresponding to the adjustment amount.

Also, in order to solve the above-described problems and achieve the object, the sales management method according to the present invention provides a sales management method in which the acquisition unit obtains a purchase price including at least the unit price, the number of purchases, and the purchase amount of the purchased product. an acquisition step of acquiring input data and inventory data including at least the unit price, inventory quantity, and inventory value of the product that has become inventory as a result of the purchase; An adjustment amount generating step that generates an adjustment amount that indicates the valuation loss that occurs between the purchase amount of the product at the time of purchase and the current appraisal value of the product as the price decreases over time, and purchase data Based on the purchase data and the adjustment amount, the generation unit sets the adjustment amount to a negative purchase amount, and sets the product category to the amount to be deducted from the purchase amount when purchasing the next product. A purchase data generation step for generating classified purchase data reflecting accounts payable, and an inventory data update processing unit, based on the negative purchase amount of the purchase data reflecting accounts payable, unit price and inventory amount of inventory data and a journal data generation unit generates first journal data in which the debit side is the accounts payable amount corresponding to the adjustment amount and the credit side is the merchandise amount corresponding to the adjustment amount. and a journal data generation step.

Further, in order to solve the above-described problems and achieve the object, a sales management program according to the present invention provides a computer with a purchase price including at least the unit price, the number of purchases, and the purchase amount of the purchased product. Data, an acquisition unit that acquires inventory data including at least the unit price, inventory quantity, and inventory value of products that have become inventory as a result of purchasing, and that the appraisal value of the purchased products decreases over time. an adjustment amount generation unit that generates an adjustment amount that indicates the valuation loss that occurs between the purchase price of the product at the time of purchase and the current product evaluation price, and based on the purchase data and the adjustment price, Purchase to generate purchase data reflecting accounts payable, with the adjustment amount as the negative purchase amount and the product classification as the purchase discount product classification that indicates the amount to be deducted from the purchase amount when purchasing the next product. A data generation unit, an inventory data update processing unit that updates the unit price and inventory amount of inventory data based on the negative purchase amount of the purchase data reflected in accounts payable, and an amount equivalent to the adjustment amount on the debit side of the accounts payable It is characterized by functioning as a journal data generation unit that generates the first journal data in which the credit is a commodity with an amount corresponding to the adjustment amount.

ADVANTAGE OF THE INVENTION According to this invention, it is effective in the ability to simplify the paperwork regarding price protection.

FIG. 1 is a diagram showing the system configuration of a sales management system according to an embodiment. FIG. 2 is a diagram showing an overview of accounting processing for price protection in the sales management system according to the embodiment. FIG. 3 is a diagram showing an outline of various data generated by the sales management device. FIG. 4 is a flow chart showing the flow of the accounting operation of the sales management device when there is a price protection contract between the product maker and the product seller. FIG. 5 is a diagram showing an example of a PP input screen. FIG. 6 is a diagram showing various data generated by the sales management device when there is a price protection contract between the product maker and the product seller. FIG. 7 is a flow chart showing the flow of the accounting operation of the sales management apparatus when there is no price protection contract between the product maker and the product seller. FIG. 8 is a diagram showing various data generated by the sales management device when there is no price protection contract between the product maker and the product seller.

BEST MODE FOR CARRYING OUT THE INVENTION A sales management system according to an embodiment to which the present invention is applied will be described in detail below with reference to the drawings.

[System configuration]
FIG. 1 is a diagram showing the system configuration of a sales management system according to an embodiment. This sales management system connects a sales management device 1, an accounting terminal device 8, and a business database 9 so that they can communicate with each other via a network 10 such as a wide area network such as the Internet or a private network such as an in-house LAN. It is configured.

[Hardware Configuration of Sales Management Device]
As the sales management apparatus 1, a desktop personal computer, a notebook personal computer, or a tablet personal computer can be used. As the sales management device 1, a PDA (Personal Digital Assistants) device or a portable information processing device such as a smart phone can be used. Such a sales management device 1 includes a storage section 2 , a control section 3 , a communication interface section 4 and an input/output interface section 5 .

An input device 6 and an output device 7 are connected to the input/output interface section 5 . A monitor device (including a home television) can be used as the output device 7 . As the input device 6, in addition to a keyboard device, a mouse device, and a microphone device, a monitor device that realizes a pointing device function in cooperation with a mouse device can be used.

As the storage unit 2, for example, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive) or SSD (Solid State Drive) can be used. The storage unit 2 mainly stores a sales management program for generating various data enabling accounting processing related to price protection. The storage unit 2 also stores inventory data and purchase data obtained from the business database 9 .

In addition, price protection means that in exchange for the product seller not returning the product, the product manufacturer approves the price reduction of the product by the product seller, and the sales price and the purchase price after the price reduction due to this price reduction It is a business practice that the manufacturer bears the difference between the two.

In addition, the storage unit 2 stores input data (PP input data) related to price protection of a predetermined product input by the business operator of the sales management device 1, and purchase data reflecting the negative amount of the accounts payable of the product by price protection. is stored. The storage unit 2 also stores valuation loss recording data generated to record a valuation loss when there is no price protection contract, and journal data for accounting the price protection.

By executing the sales management program stored in the storage unit 2, the control unit 3 controls each function of the communication control unit 21, the input processing unit 22, the adjustment amount calculation unit 23, the data generation unit 24, and the display control unit 25. Realize

The communication control unit 21 is an example of an acquisition unit, and acquires inventory data and purchase data from the business database 9 via the communication interface unit 4 . In addition, the communication control unit 21 transmits purchase data reflecting accounts payable, valuation loss recording data, and journal data to the accounting terminal device 8 via the communication interface unit 4 for recording. The input processing unit 22 performs input processing and the like of the above-described PP input data input by the business operator via the input device 6 .

The adjustment amount calculation unit 23 calculates an adjustment amount corresponding to the difference between the purchase price of the product generated by price protection and the price after the price reduction. The data generation unit 24 is an example of a purchase data generation unit, inventory data update processing unit, journal data generation unit, and valuation loss data generation unit. Based on the price protection adjustment amount, the data generation unit 24 generates purchase data, inventory data, journal data, and the like reflecting the adjustment amount. The display control unit 25 controls the display of the above-described PP input data input screen and the like on the output device 7 .

[Hardware Configuration of Accounting Terminal]
The accounting terminal device 8 includes a control section 31 and a storage section 32 . The storage unit 32 stores an accounting system, which is a software program. By operating based on this accounting system, the control unit 31 controls accounting processing based on journal data accounted from the sales management device 1 and the like.

[Business database configuration]
The business database 9 stores inventory data and purchase data created at the time of product purchase. In addition, the business database 9 stores purchase data and inventory data reflecting the negative amount of accounts payable corresponding to the adjustment amount due to price protection.

[Other system configurations]
As the business database 9, the storage unit of the accounting terminal device 8 may be used as the business database. As the business database 9, the storage unit 2 of the sales management device 9 may be used as the business database. Furthermore, the accounting system of the accounting terminal device 8 may be stored in the storage unit 2, and the sales management device 1 may be configured to include the accounting system.

[Outline of accounting for price protection]
FIG. 2 is a diagram showing an overview of accounting processing for price protection in the sales management system according to the embodiment. As shown in FIG. 2, first, when merchandise is purchased, a business operator inputs the purchase, and inventory data and purchase data are generated and stored in the business database 9 .

However, the value of products purchased in the past decreases over time due to, for example, unit price revisions due to obsolescence. If there is a price protection contract between the product maker and the product seller, the business operator of the sales management device 1 inputs and processes PP input data related to product price protection (PP accounting).

If there is no price protection contract between the product manufacturer and the product seller, PP cannot be recorded. loss). As will be described later, the sales management device 1 can select PP recording or valuation loss recording at the time of recording. Therefore, it is possible to handle both recording processing when there is a price protection contract and recording processing when there is no price protection contract.

When the PP input data is input when there is a price protection contract, the sales management device 1 calculates an adjustment amount, which is the difference between the past purchase price and the current appraisal price of the product. In addition, the sales management device 1 generates purchase data reflecting the minus amount of accounts payable corresponding to the calculated adjustment amount, and inventory data reflecting the adjustment amount. Furthermore, the sales management device 1 generates journal data in which the credit item is merchandise and the debit item is accounts payable, based on the adjustment amount. Then, the sales management device 1 transmits the purchase data reflecting the negative amount, the inventory data reflecting the adjustment amount, and the journalizing data by price protection to the accounting terminal device 8 for accounting.

If there is no price protection contract, the sales management device 1 calculates an adjustment amount, which is the difference between the past purchase price and the current appraisal price of the product, and writes valuation loss recording data reflecting this adjustment amount. to generate In addition, the sales management device 1 generates journal data in which the credit item is merchandise and the debit item is cost of sales, based on the inventory data reflecting the adjusted amount and the adjusted amount. The sales management device 1 then transmits the write-down recording data, inventory data, and journal data to the accounting terminal device 8 for accounting.

FIG. 3 is a diagram showing an overview of various data generated by the sales management device 1. As shown in FIG. As shown in FIG. 3, the PP input data is data to be linked with journal entries. The PP input data is stored in a main table which is one of the storage areas of the storage unit 2 and holds the PP input contents. The above adjustment amount is calculated based on the input contents of this PP input data. Then, journal data and the like are generated using this adjusted amount, and journal data linkage is performed.

Write-down data is data for cost entry factors. This valuation loss recording data is data generated for recording inventory valuation losses when there is no price protection contract between the product manufacturer and the seller. Details will be described later.

Purchase data (purchase price quotation) is data reflecting the negative amount of accounts payable corresponding to the adjusted amount, and is data for cost entry factors and accounts payable. This purchase data (quotation of purchase price) is data generated when there is a price protection contract between the product manufacturer and the product seller. In addition, purchase data (purchase price quotation) is a cost inclusion element. Therefore, this purchase data (purchase price quotation) is used to update the inventory valuation unit price together with the purchase accounting.

[PP counting operation]
Next, FIG. 4 is a flow chart showing the flow of the accounting operation of the sales management apparatus 1 when there is a price protection contract between the product maker and the product seller. First, when the business operator of the sales management device 1 accounts for the valuation loss that occurred in the purchased product in the past, if there is a price protection contract between the product manufacturer and the product sales side, the PP Select "PP Accounting" on the input screen. On the other hand, if there is no price protection agreement between the product manufacturer and the product seller, select "record valuation loss" on the PP input screen. In step S1 of FIG. 4, the input processing unit 22 determines whether "PP account" or "valuation loss account" is selected and operated on the PP input screen.

When the ``valuation loss recording'' is selected and operated because there is no price protection contract between the maker side and the seller side of the product, the process shifts from this step S1 to step S11 in the flow chart of FIG. On the other hand, when "PP accounting" is selected and operated because there is a price protection contract between the product manufacturer and the seller, the process proceeds from step S1 to step S2.

Specifically, when the business operator accounts for the valuation loss that occurred on the purchased product in the past, he/she operates the input device 6 to designate the display of the PP input screen. The input processing unit 22 detects the operation of designating the display of the PP input screen, and notifies the display control unit 25 of it. The display control unit 25 displays, for example, a PP input screen as shown in FIG.

The PP input screen shown in FIG. 5 has an input mode selection column for selecting either input mode for new input or for editing by calling up a previous input screen. there is The example of FIG. 5 is an example in which the input of "new" is selected. This PP input screen also has an input field for "PP classification" for selecting one of the input forms of PP recording and valuation loss recording. As an example, this PP division is such that "01" indicates selection of PP posting and "02" indicates selection of write-down posting.

If there is a price protection contract in which the manufacturer bears the valuation loss (for example, a contract to discount the valuation loss at the next purchase, etc.), the business operator on the sales side will record accounts payable and record the valuation loss. To do the counting, select the PP counting of "01". On the other hand, if there is no such price protection agreement with the manufacturer, the company will bear the valuation loss. Select a write-off of '02' to write-off only. The example of FIG. 7 is an example in which PP accounting of "01" is selected.

This PP input screen also has an input field for "PP recording date" for inputting the recording date, an input field for the product code of the product to be accounted, and an input field for the lot number of the product. . The example of FIG. 5 is an example in which "September 30, 2021" is input (or selected) as the PP accounting date. Also, the example of FIG. 5 is an example in which a product code "A1 0001 semiconductor A" is input as the product code. Also, the example of FIG. 5 is an example in which "Lot001" is input as the lot number.

In addition, this PP input screen includes the "supplier" of the product, the "unit price at the time of purchase" of the product, the "difference unit price" between the time of purchase and the current price, and the number of products subject to price protection. It has an input field (or a selection field) for "number of PP targets". Further, this PP input screen has an adjustment amount display column that indicates the amount of valuation loss calculated based on the "purchase unit price", the "difference unit price", and the "PP target number". The difference unit price is an amount that indicates the difference between the unit price of the product at the time of purchase and the current appraisal value of the product.

The business operator inputs necessary information into each input column of the PP input screen. By this input operation, when the PP calculation of "01" is selected in the PP division, the process proceeds to step S2. Also, if the PP division is "02" and the write-down is selected, the process proceeds to step S11 in the flowchart of FIG.

Next, when PP accounting is selected, the process proceeds to step S2 in the flowchart of FIG. to get FIG. 6 is a diagram showing various data generated by the sales management apparatus 1 when there is a price protection contract between the product maker and the product seller. Of these, FIG. 6(a) shows an example of purchase data created when purchasing products, and FIG. 6(b) shows an example of inventory data created when purchasing products. showing.

In the example of FIG. 6(a), purchase data includes purchase number, supplier, accounting date, processing category, product, lot number (lot number), unit price, number of purchases, purchase amount, etc. is composed of In the example of FIG. 6(a), "SI0001" as the purchase number, "S001: Supplier S001" as the supplier, "September 30, 2020" as the accounting date, and "Supply In this example, "A10001: Semiconductor A" is recorded as a commodity. In the example of FIG. 6A, "Lot001" is recorded as the lot number, "90 yen" as the unit price, "100 pieces" as the purchase quantity, and "9000 yen" as the purchase amount. This is an example of

In the case of the example of FIG. 6B, the inventory data includes items, lot numbers, unit prices, inventory numbers, inventory amounts, and the like. In the example of FIG. 6B, "A10001: Semiconductor A" is the product, "Lot001" is the lot number, "90 yen" is the unit price, "100" is the stock quantity, and "100" is the stock amount. 9000 yen” is an example of each accounted.

Based on such product purchase data and inventory data, the business operator enters the PP recording date, product code, lot number, supplier, unit price at the time of purchase, and unit price difference on the PP input screen shown in FIG. and input the number of PP targets. The data generator 24 generates PP input data shown in FIG. 6(c) based on each information input via the PP input screen. This PP input data includes items of PP number, recording date, processing category, product, lot number, number of PP objects, difference unit price, and adjustment amount. The PP number is a number automatically assigned by the system side of the sales management apparatus 1, and FIG. 6(c) is an example in which the PP number "P00001" is assigned.

The data generation unit 24 inputs the year, month, and day entered in the PP accounting date on the PP input screen to the accounting date item of the PP input data. FIG. 6(c) is an example in which the accounting date of "September 30, 2021" is input. Further, when the PP calculation is selected in the PP classification of the PP input screen, the data generation unit 24 inputs "PP calculation" in the processing classification item of the PP input data as shown in FIG. 6(c). . In addition, the data generation unit 24 inputs the product identification number and product name entered in the product on the PP input screen into the product item of the PP input data. The example of FIG. 6C is an example in which the identification number and product name of "A10001: Semiconductor A" are input.

In addition, the data generation unit 24 inputs the lot number of the product entered in the lot number of the PP input screen into the item of the "lot number" input field of the PP input data. The example of FIG. 6(c) is an example in which "Lot001" is input as the lot number in the "lot number" item of the PP input data. The data generation unit 24 also inputs the PP target number (the number of products subject to price protection) entered in the PP target number on the PP input screen into the "PP target number" item of the PP input data. The example of FIG. 6(c) is an example in which the number of PP targets of "100" is input in the item of "number of PP targets" of the PP input data.

In addition, the data generating unit 24 inputs the amount entered in the unit price difference on the PP input screen into the item of "unit price difference" in the PP input data. The example of FIG. 6(c) is an example in which a unit price difference of "-5 yen" is entered in the "unit price difference" item of the PP input data.

In summary, among the PP input data illustrated in FIG. 6(c), the PP number is information that is automatically numbered and input, and includes the recording date, processing category, product, lot number, number of PP objects, and difference unit price. is information input based on various information input by the business operator via the PP input screen.

Next, in step S3 of the flowchart of FIG. 4, the adjustment amount calculation unit 23 calculates "the number of PP targets × unit price difference" based on the PP input data, thereby Calculate the adjustment amount corresponding to the valuation loss, which is the difference from the valuation price. In this example, for the PP input data, the number of PP objects input by the business operator is "100" and the difference unit price is "-5 yen". Therefore, the adjustment amount calculation unit 23 calculates an adjustment amount of "-500 yen" by calculating "100 x (-5 yen)". The data generator 24 inputs the calculated adjustment amount into the adjustment amount item of the PP input data, as shown in FIG. 6(c).

Next, in step S4, the data generation unit 24 generates purchase data (accounts payable minus amount), which is purchase data reflecting the calculated adjustment amount. FIG. 6(d) is a diagram showing an example of this purchase data (accounts payable minus). As shown in FIG. 6(d), the purchase data (accounts payable minus) consists of purchase number, supplier, accounting date, processing category, product, lot number, unit price, purchase quantity, and purchase data. It has each item of payment amount.

The purchase data (accounts payable minus) shown in FIG. 6D is the second purchase data counted from the purchase data shown in FIG. Therefore, the data generation unit 24 automatically numbers "SI0002" and inputs it to the purchase number item. Since the supplier and accounting date are the same as the purchase data generated at the time of purchase, the data generation unit 24 inputs "S001: Supplier S001" to the item of the supplier, and enters "September 2021 30th of the month" in the Accounting Date field.

In the case of this example, a price protection agreement is concluded between the maker side and the seller side of the product, stating that "the valuation loss will be discounted from the next purchase price." For this reason, the data generation unit 24 inputs "Purchase discount (PP)" in the item of processing category. Further, since the product and lot number are the same as those at the time of purchase, the data generation unit 24 inputs "A10001: Semiconductor A" in the product item and "Lot001" in the lot number item.

In addition, in the case of purchase data (accounts payable minus), the purchase unit price and the purchase quantity of the product are not generated, so the data generation unit 24 sets both the unit price and purchase quantity items to "0". . Then, the data generation unit 24 inputs the adjustment amount of "-500 yen" calculated as described above to the purchase amount item as the minus purchase amount.

Next, in step S5, the data generation unit 24 generates data based on the number of PP targets in the PP input data, the difference unit price, and the negative purchase amount of the purchase data (accounts payable minus), as shown in FIG. ) to update inventory data. Specifically, the data generation unit 24 calculates and updates the unit price of inventory by calculating "(amount of inventory at the time of purchase + amount of purchase)/quantity of inventory".

That is, in this example, the inventory amount at the time of purchase is "9000 yen" and the purchase amount is "-500 yen". In addition, the inventory quantity is "100". Therefore, the data generation unit 24 calculates the inventory unit price of "85 yen" by calculating "(9000 yen + (-500 yen)) / 100 pieces" and updates the unit price item of the inventory data. do. Further, the data generation unit 24 calculates the inventory amount of "8500 yen" by performing the calculation of "unit price of 85 yen x number of 100 items in stock", and updates the inventory amount item of the inventory data.

Next, in step S6, the data generation unit 24 generates journal data in which the debit account is set to "accounts payable 500 yen" and the credit account is set to "goods 500 yen", as shown in FIG. 6(f). The communication control unit 21 generates purchase data generated by the data generation unit 24 (negative accounts payable: see FIG. 6(d)), updated inventory data (see FIG. 6(e)), and journal data ( 6(f)) is added to the accounting terminal device 8. As a result, it is possible to recalculate the valuation loss and the valuation unit price based on the price protection contract and add them to the accounting terminal device 8 without performing complicated paperwork.

The accounting terminal device 8 stores the purchase data (accounts payable minus) in the business database 9 as a subsequent record of the purchase data generated at the time of purchase, and also updates the existing inventory data. Update inventory data.

[Write-off recording operation]
Next, FIG. 7 is a flow chart showing the flow of the accounting operation of the sales management apparatus 1 when there is no price protection contract between the product maker and the product seller. In this case, since there is no price protection contract between the product manufacturer and the seller, the company will bear the valuation loss. For this reason, the business operator selects "record write-down" on the PP input screen. In step S11 of FIG. 7, the input processing unit 22 determines whether "PP account" or "valuation loss account" is selected and operated on the PP input screen.

In this case, the process proceeds from step S11 to step S12 because "Record loss on valuation" is selected. In step S12, the communication control unit 21 acquires from the business database 9 the purchase data and inventory data created at the time of product purchase. FIG. 8 is a diagram showing various data generated by the sales management device 1 when there is no price protection contract between the product maker and the product seller. Of these, FIG. 8(a) shows an example of purchase data created when purchasing products, and FIG. 8(b) shows an example of inventory data created when purchasing products. showing.

In the example of FIG. 8(a), the purchase data includes purchase number, supplier, accounting date, processing category, product, lot number, unit price, number of purchases, amount of purchase, etc. It is In the example of FIG. 8(a), "SI0001" as the purchase number, "S001: Supplier S001" as the supplier, "September 30, 2020" as the accounting date, and "Supply In this example, "A10001: Semiconductor A" is recorded as a commodity. In the example of FIG. 8(a), "Lot001" is recorded as the lot number, "90 yen" as the unit price, "100 pieces" as the purchased quantity, and "9000 yen" as the purchased amount. This is an example of

In the case of the example of FIG. 8B, the inventory data includes items, lot numbers, unit prices, inventory numbers, inventory amounts, and the like. In the example of FIG. 8(b), the product is "A10001: Semiconductor A", the lot number is "Lot001"), the unit price is "90 yen", the inventory quantity is "100", and the inventory amount is " 9000 yen” is an example of each accounted.

Based on such product purchase data and inventory data, the business operator enters the PP recording date, product code, lot number, supplier, unit price at the time of purchase, and unit price difference on the PP input screen shown in FIG. and input the number of PP targets. The data generator 24 generates PP input data shown in FIG. 8(c) based on each information input through the PP input screen. This PP input data includes items of PP number, recording date, processing category, product, lot number, number of PP objects, difference unit price, and adjustment amount. The PP number is a number automatically assigned by the system side of the sales management apparatus 1, and FIG. 8(c) is an example in which the PP number "P00001" is assigned.

The data generation unit 24 inputs the year, month, and day entered in the PP accounting date on the PP input screen to the accounting date item of the PP input data. FIG. 8C is an example in which the accounting date of "September 30, 2021" is input. Further, when the recording of valuation loss is selected in the PP classification of the PP input screen, the data generation unit 24 inputs "valuation loss" in the processing classification item of the PP input data as shown in FIG. 8(c). conduct. In addition, the data generation unit 24 inputs the product identification number and product name entered in the product on the PP input screen into the product item of the PP input data. The example of FIG. 8C is an example in which the identification number and product name of "A10001: Semiconductor A" are input.

In addition, the data generation unit 24 inputs the lot number of the product entered in the lot number of the PP input screen into the item of the "lot number" input field of the PP input data. The example of FIG. 8(c) is an example in which "Lot001" is input as the lot number in the "lot number" item of the PP input data. The data generation unit 24 also inputs the PP target number (the number of products subject to price protection) entered in the PP target number on the PP input screen into the "PP target number" item of the PP input data. The example of FIG. 8(c) is an example in which the number of PP targets of "100" is input in the item "number of PP targets" of the PP input data.

In addition, the data generating unit 24 inputs the amount entered in the unit price difference on the PP input screen into the item of "unit price difference" in the PP input data. The example of FIG. 8(c) is an example in which a unit price difference of "-5 yen" is entered in the "unit price difference" item of the PP input data.

In summary, among the PP input data illustrated in FIG. 8(c), the PP number is information that is automatically numbered and input, and includes the recording date, processing category, product, lot number, number of PP objects, and difference unit price. is information input based on various information input by the business operator via the PP input screen.

Next, in step S13 of the flowchart of FIG. 7, the adjustment amount calculation unit 23 calculates "the number of PP targets × unit price difference" based on the PP input data, thereby Calculate the adjustment amount corresponding to the valuation loss, which is the difference from the valuation price. In this example, for the PP input data, the number of PP objects input by the business operator is "100" and the difference unit price is "-5 yen". Therefore, the adjustment amount calculation unit 23 calculates an adjustment amount of "-500 yen" by calculating "100 x (-5 yen)". The data generator 24 inputs the calculated adjustment amount into the adjustment amount item of the PP input data, as shown in FIG. 8(c).

Next, in step S14, the data generator 24 generates valuation loss data reflecting the calculated adjustment amount. FIG. 8(d) is a diagram showing an example of this valuation loss data. As shown in FIG. 6(d), the valuation loss data has items such as slip number, recording date, processing category, product, lot number, and valuation loss amount.

Assuming that the valuation loss data shown in FIG. 8(d) is the first valuation loss data generated, the data generation unit 24 automatically assigns "HS0001" and inputs it to the slip number item. Since the accounting date is the same as the purchase data generated at the time of purchase, the data generation unit 24 inputs "September 30, 2021" in the accounting date item. Further, in this case, since the valuation loss is recorded, the data generation unit 24 inputs "valuation loss" to the item of the processing category. In addition, the data generation unit 24 inputs "A10001: Semiconductor A" for the product item, and inputs "Lot001" for the lot number item. Furthermore, the data generation unit 24 inputs the value of the valuation loss amount in this case, which is "-500 yen" calculated as the adjustment amount described above, into the item of the valuation loss amount.

Next, in step S15, the data generation unit 24 updates the inventory data as shown in FIG. I do. Specifically, the data generation unit 24 calculates and updates the unit price of inventory by performing a calculation of "(the amount of inventory at the time of purchase + the amount of valuation loss) ÷ the number of inventory".

That is, in this example, the inventory amount at the time of purchase is "9000 yen" and the valuation loss amount is "-500 yen". In addition, the inventory quantity is "100". Therefore, the data generation unit 24 calculates the inventory unit price of "85 yen" by calculating "(9000 yen + (-500 yen)) / 100 pieces" and updates the unit price item of the inventory data. do. Further, the data generation unit 24 calculates the inventory amount of "8500 yen" by performing the calculation of "unit price of 85 yen x number of 100 items in stock", and updates the inventory amount item of the inventory data.

Next, in step S16, the data generation unit 24 generates journal data in which the debit account is set to "sales cost of 500 yen" and the credit account is set to "goods of 500 yen", as shown in FIG. 8(f). The communication control unit 21 generates valuation loss data (see FIG. 8(d)) generated by the data generation unit 24, updated inventory data (see FIG. 8(e)), and journal data (see FIG. 8(f) ) are added to the accounting terminal device 8 . As a result, it is possible to recalculate the valuation loss and the valuation unit price in the absence of a price protection contract and add them to the accounting terminal device 8 without performing complicated paperwork.

The accounting terminal device 8 stores the valuation loss data in the business database 9, and updates the existing inventory data to the updated inventory data.

[Effects of Embodiment]
As is clear from the above description, the sales management system of the embodiment can realize valuation loss recording for each item and purchase discount processing within the system, and build a series of flows that link the results with journal entries. be able to. Therefore, it is possible to significantly reduce the administrative load on business operators and the like.

In addition, processing related to price protection can be processed within the system, making it possible to expedite paperwork and quickly grasp profits.

In addition, the amount of valuation loss generated can be automatically linked as journal entry data, and the accuracy of accounting processing can be improved.

[Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
Since this embodiment can contribute to improving operational efficiency and promoting appropriate management decisions of companies, it is possible to contribute to Goals 8 and 9 of the SDGs.

In addition, the present embodiment can contribute to the reduction of disposal loss and the promotion of paperless and computerization.

In addition, since this embodiment can contribute to strengthening control and governance, it is possible to contribute to Goal 16 of the SDGs.

[Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Also, with respect to the sales management system, each component shown in the figure is functionally conceptual and does not necessarily need to be physically configured as shown in the figure.

For example, the processing functions provided in the sales management device 1, particularly the control unit 3 and each processing function performed by the control unit 3, are interpreted in whole or in part by a CPU (Central Processing Unit) and the CPU. It may be implemented by a program to be executed, or may be implemented as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the sales management device can be used as necessary. 1 is mechanically read. That is, a storage unit such as a ROM or HDD stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control section 3 in cooperation with the CPU.

Moreover, the sales management program of this sales management apparatus 1 may be stored in another server device connected to the sales management apparatus 1 via an arbitrary network, and all or part of it may be stored as necessary. can also be downloaded.

Also, the sales management program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" means memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disk), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. Known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in the sales management apparatus 1 shown in the embodiment, the installation procedure after reading, and the like.

The storage unit 2 is storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and stores various programs, tables, databases, and , to store files for web pages, etc.

The sales management apparatus 1 may be configured by an information processing device such as a known personal computer device or workstation, or may be configured by an information processing device to which arbitrary peripheral devices are connected. Also, the information processing apparatus may be implemented by installing software (including programs, data, etc.) that implements the processing described in the present embodiment.

Furthermore, the specific form of distribution and integration of the device is not limited to the one shown in the figure, and all or part of it can be functionally or physically implemented in any unit according to various additions or functional additions. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is useful in price protection accounting operations.

1 sales management device 2 storage unit 3 control unit 4 communication interface unit 5 input/output interface unit 6 input device 7 output device 8 accounting terminal device 9 business database 10 network 21 communication control unit 22 input processing unit 23 adjustment amount calculation unit 24 data generation Unit 25 Display control unit 31 Control unit 32 Storage unit

Claims (5)

Purchasing data including at least the unit price, the number of purchases and the purchase amount of the purchased product, and inventory data including at least the unit price, the number of stocks and the amount of stock of the above-mentioned products that have become inventory as a result of the purchase. an acquisition unit that acquires
An adjustment amount that indicates the valuation loss that occurs between the purchase price of the said product at the time of purchase and the current valuation of the said product due to the decrease in the appraisal value of the purchased product over time. an adjustment amount generation unit that generates
Based on the purchase data and the adjustment amount, the adjustment amount is set as a negative purchase amount, and the product classification is a purchase discount product classification that indicates the amount to be deducted from the purchase price when purchasing the next product. a purchase data generation unit that generates purchase data reflecting accounts payable,
an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the purchase data reflecting accounts payable;
a journal data generation unit that generates first journal data in which the debit is accounts payable in an amount equivalent to the adjustment amount and the credit is the product in an amount equivalent to the adjustment amount;
A sales management device having 2. The sales according to claim 1, further comprising an accounting control unit that accounts the purchase data reflecting accounts payable, the updated inventory data, and the first journal data in an accounting system. management device. A first recording form corresponding to a commercial transaction in which the adjustment amount indicating the valuation loss is set as a negative purchase amount and deducted from the purchase amount when purchasing the next product, and the adjustment amount indicating the valuation loss is the valuation loss. An input processing unit that detects a selection operation to select one of the second accounting forms to be accounted as an amount;
a valuation loss data generation unit that generates valuation loss recording data with the adjustment amount as the valuation loss amount when the selection operation of the second recording form is detected,
The inventory data update processing unit updates the unit price and the inventory amount of the inventory data based on the valuation loss amount of the valuation loss recording data when the selection operation of the second accounting form is detected,
When the selection operation of the second accounting form is detected, the journal data generation unit debits the cost of sales of the amount equivalent to the adjustment amount, and credits the product of the amount equivalent to the adjustment amount. generate second journal data;
When the selection operation of the first accounting form is detected, the accounting control unit performs update processing based on the purchase data reflected on the accounts payable and the purchase amount of the minus amount of the purchase data reflected on the accounts payable. When the inventory data and the first journal data are recorded in the accounting system, and the selection operation of the second recording form is detected, the write-down data and the write-down amount of the write-down data 3. The sales management device according to claim 2, wherein the inventory data updated based on the above and the second journal data are recorded in the accounting system. The acquisition unit acquires purchase data including at least the unit price, the number of purchases, and the purchase amount of the purchased product, and at least the unit price, the number of stocks, and the amount of stock of the products that are stocked as a result of the purchase. a obtaining step that obtains inventory data including
An adjustment amount generation unit generates an amount between the purchase price of the purchased product and the current evaluation price of the product as the evaluation price of the purchased product decreases over time. an adjustment amount generation step for generating an adjustment amount indicative of the write-down;
A purchase data generation unit sets the adjustment amount to a negative purchase amount based on the purchase data and the adjustment amount, and indicates the amount to be deducted from the purchase amount when purchasing the next product for the product category. a purchase data generation step for generating purchase data reflecting accounts payable as product classifications of purchase discounts;
an inventory data update processing step in which the inventory data update processing unit updates the unit price and the inventory amount of the inventory data based on the negative purchase amount of the purchase data reflecting the accounts payable;
A journal data generation step of generating first journal data in which the journal data generation unit debits accounts payable in an amount equivalent to the adjustment amount and credits merchandise in an amount equivalent to the adjustment amount;
sales management method. the computer,
Purchasing data including at least the unit price, the number of purchases and the purchase amount of the purchased product, and inventory data including at least the unit price, the number of stocks and the amount of stock of the above-mentioned products that have become inventory as a result of the purchase. an acquisition unit that acquires
An adjustment amount that indicates the valuation loss that occurs between the purchase price of the said product at the time of purchase and the current valuation of the said product due to the decrease in the appraisal value of the purchased product over time. an adjustment amount generation unit that generates
Based on the purchase data and the adjustment amount, the adjustment amount is set as a negative purchase amount, and the product classification is a purchase discount product classification that indicates the amount to be deducted from the purchase price when purchasing the next product. a purchase data generation unit that generates purchase data reflecting accounts payable,
an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the purchase data reflecting accounts payable;
A sales management program characterized by functioning as a journal data generation unit for generating first journal data in which the debit side is accounts payable in an amount equivalent to the adjustment amount and the credit side is the product in the amount equivalent to the adjustment amount. .

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