JP4404659B2 - Accounting information management system and accounting information management program - Google Patents

Description

  The present invention relates to an accounting information management system and an accounting information management program for managing accounting information such as balance sheet, profit and loss statement, cash flow statement, etc., in a form that can be utilized for future budget management, settlement forecast, etc. About.

Conventionally, in corporate management, financial information or accounting information occupies an important position as information to be utilized in management analysis, business strategy, and the like. Such accounting information mainly includes the balance sheet (B / S), income statement (P / L), cash flow statement (C / F), etc. Prepared based on bookkeeping accounting (institutional accounting or financial accounting). Here, the current bookkeeping accounting does not focus on the flow of funds, but it is regarded as a mid-course for making balances and profits, so only the balance result information is obtained from the total balance trial calculation table created every month I can't. In other words, the conventional accounting system is an accounting system mainly for balance-oriented external reporting. On the other hand, in corporate management, profits and funds do not usually match, and there is a situation where profits are generated but cash flow occurs, so it is necessary to always consider the three flows of cash, payment ability, and profits. There is. However, under the current accounting system, the cash flow chart (cash information), balance sheet (payability information), and profit and loss statement (profit information) are output separately, so the mutual relationship is comprehensive (integrated) ) Is very difficult to grasp. In addition, in order to decipher the conventional accounting book tables used as accounting information and utilize them for management analysis, considerable expertise and experience in accounting are required. Therefore, there is a need for a management support system or accounting information management system that can easily use such accounting information, even for those who have little specialized knowledge and experience (such as managers), and can be used for management analysis and management strategies. Yes.
As this type of technology, for example, there is a technology described in Patent Document 1.
JP 2002-366721 A

  Patent Document 1 discloses a management plan creation support device that can improve customer satisfaction through a simple operation and can easily create a management plan with a high added value rate. This management plan creation support device displays a cash-based management plan table on a display device when creating a management plan. The cash-based business plan for each of the multiple accounts required in the balance sheet and income statement is related to the data on the opening balance sheet amount and the planned amount required for sales, investment and financial activities. Data are provided in that order as data entry fields. Then, when data related to the amount is entered into the corresponding data entry field in the cash-based management plan table displayed on the display device, the data is stored for each relevant account item in the expected profit and loss statement and the expected balance sheet. Calculated and displayed.

  However, the technique described in Patent Document 1 uses so-called spreadsheet software to input the amount corresponding to each cell (data entry field) of each row and each column of the cash-based management plan table. Alternatively, the total amount for each column is calculated and displayed in the bottom total column, and each data is not organically combined and utilized. Further, the technique described in Patent Document 1 automatically calculates and displays the predicted P / L and the predicted B / S by inputting amounts in order from the right side in the data input column of the cash-based management plan table. However, there is no disclosure or suggestion of details (algorithms) of such calculation functions.

  Further, the technique described in Patent Document 1 does not disclose or suggest any cooperation with data output from various financial accounting software designed to process a conventional accounting system (institutional accounting). Here, these conventional financial accounting softwares are necessary for the current accounting system, and it is more effective from the viewpoint of utilization of data resources to effectively utilize the data output therefrom.

  Therefore, the present invention can utilize the data resources of the conventional accounting software as it is, and can easily perform management analysis from the viewpoint of accounting different from the conventional institutional accounting, and can also calculate the data of the annual profit / loss target (annual level). It is an object to provide an accounting information management system and an accounting information management program that can automatically generate a forecasted profit and loss statement, a forecast cash flow chart, and a forecast balance sheet at a monthly level simply by inputting.

The accounting information management system according to claim 1 is an accounting information management system using a matrix accounting table in which columns indicating debits and rows indicating credits are arranged in a matrix corresponding to account items. The accounting information management system stores, as accounts, specific accounting software accounts that are accounts of the general account master created by the specific accounting software and matrix accounts of the matrix account master prepared independently. . Further, for each of the matrix account items, a matrix account list that is set in association with matrix attributes displayed as item names of each row and each column corresponding to each row and each column of the matrix accounting table is stored. Further, the receiving execution means accepts the specific accounting software account item and the journal data of the receiving source accounting software from the receiving source accounting software as the specific accounting software. Further, the account item setting means associates the specific accounting software account item of the receiving source accounting software with the matrix attribute and the matrix account item for the journal data received from the receiving source accounting software. Then, the journal disassembly processing means accepts the journal detail record set in units of slips from the receiving accounting software, sets the amount of the debit journal detail record in the journal detail record set to the debit amount variable, and the journal detail A first process of setting the amount of the credit journal detail record in the record set to the credit amount variable is executed. Next, a second process of determining whether or not the amount of the debit amount variable matches the amount of the credit amount variable is executed by the journal disassembly processing means. Next, when it is determined by the journal disassembly processing means that the amount of the debit amount variable and the amount of the credit amount variable match in the second processing, A third process for inserting a record with the matched debit amount variable and credit amount variable into the credit item is executed. Next, when it is determined in the second process that the amount of the debit amount variable and the amount of the credit amount variable do not match in the second processing, the amount of the debit amount variable is A fourth process for determining whether the amount is larger is executed. Next, when it is determined by the journal disassembly processing means that the amount of the debit amount variable is larger than the amount of the credit amount variable in the fourth processing, the credit amount variable A record is inserted with an amount of money, and a value obtained by dividing the amount of the credit amount variable from the amount of the debit amount variable is set in a new debit amount variable, and then, “0” is set in the credit amount variable The process is executed, and the fifth process is repeated until the value of the debit amount variable becomes “0” with reference to the next line of the credit journal detail record set. Next, when it is determined by the journal disassembly processing means that the amount of the debit amount variable is smaller than the amount of the credit amount variable in the fourth processing, the debit amount variable A record is inserted with an amount, and a value obtained by dividing the amount of the debit amount variable from the amount of the credit amount variable is set in a new debit amount variable, and then “0” is set in the debit amount variable The process is executed, and the sixth process is repeated until the value of the credit amount variable becomes “0” with reference to the next line of the debit journal detail record set. Next, when it is determined by the journal disassembly processing means that all debit item records in the journal item record set have been referred to, or all credit item records have been referenced, the new journal item record set The sixth process is executed from the first process. Then, the general function means converts the journal data of a single journal that has been decomposed into a 1: 1 relationship by the sixth process to the matrix account item to which each of the journal data corresponds. Based on the matrix, a seventh process of creating the matrix accounting table is performed by writing in the items where the matrix attributes of corresponding debits and credits intersect in the matrix accounting table and totaling the amounts.

The accounting information management system according to a second aspect of the present invention is the configuration of the first aspect, wherein for each of the matrix account items, a cash flow attribute and a cash flow attribute are further associated with each other and set in the matrix account item list. In addition, in the matrix accounting table, the item corresponding to the cash flow attribute includes, as for the journal data decomposed into single journal data by the journal disassembly processing unit, if the journal data corresponds to a fund transaction, the journal data The journal data is aggregated according to the cash flow attribute associated with the matrix account item corresponding to. In the matrix accounting table, the item corresponding to the cash flow attribute includes the journal data decomposed into single journal data by the journal disassembly processing unit, when the journal data corresponds to a cash flow transaction, The journal data is aggregated according to the cash flow attribute associated with the matrix account item corresponding to the journal data.

The accounting information management system according to claim 3 is characterized in that, in the configuration of claim 1 or 2, the debit account item and the credit account item are further determined by the simulation means according to the coordinates specified by the rows and columns of the matrix accounting table. Is automatically determined, and when one of the account items is selected, the other account item is automatically determined.

The accounting information management system according to the present invention includes a matrix accounting table creating means for creating a matrix accounting table in which account items are arranged in rows and columns based on data from the receiving accounting software, and data from the receiving accounting software. Based on the above, create a value-added accounting table that arranges sales on the left side, variable expenses and added value on the right side, and fixed costs and profit on the right side of the added value. You may comprise so that a value added accounting table preparation means may be provided.

The accounting information management system according to the present invention further uses at least one of the matrix table and the value-added accounting table to input data for the settlement forecast simulation, and the matrix accounting table after the settlement forecast and the addition You may comprise so that the financial statement prediction means which produces a value accounting table may be provided.

The accounting information management system according to the present invention may further comprise approximate inventory data calculation means for calculating approximate inventory data based on a planned variation ratio, and may be configured to execute profit calculation based on the approximate inventory data.

The accounting information management system according to the present invention automatically creates a cash flow chart and a balance sheet based on reference accounting data for a specific business year, annual profit and loss budget data, monthly budget data and capital transaction data, Outputs the actual budget balance sheet, the actual budget income statement, and the actual budget balance sheet as the budget actual management data, and the matrix accounting table, the same month last year comparison table, and the addition as the settlement forecast simulation data It may be configured to output at least one of a value accounting table, a cash flow value-added accounting table, a cash flow table, a monthly comparative financial statement, and a three-year comparative financial statement.

The accounting information management program according to the present invention includes a matrix accounting table creation process for creating a matrix accounting table in which account items are arranged in rows and columns based on data from the receiving accounting software, and data from the receiving accounting software. Based on the above, create a value-added accounting table that arranges sales on the left side, variable expenses and added value on the right side, and fixed costs and profit on the right side of the added value. You may comprise so that a computer may perform a value added accounting table preparation process.

The accounting information management program according to the present invention further uses at least one of the matrix table and the value-added accounting table to input data for the settlement forecast simulation, and the matrix accounting table after the settlement forecast and the addition You may comprise so that a computer may perform the financial statement forecast process which produces a value accounting table.

Accounting information management program according to the present invention further causes to execute the estimated inventory data calculation processing for calculating the estimated inventory data by scheduled variable ratio to the computer, so as to perform the profit calculation processing based on the estimated inventory data to the computer configuration You may do it .

The accounting information management program according to the present invention automatically creates a cash flow chart and a balance sheet based on reference accounting data for a specific business year, annual profit and loss budget data, monthly budget data and capital transaction data, Outputs the actual budget balance sheet, the actual budget income statement, and the actual budget balance sheet as the budget actual management data, and the matrix accounting table, the same month last year comparison table, and the addition as the settlement forecast simulation data value accounting tables, cash flow value added accounting tables, cash flow table may be configured so as to execute a process of outputting at least one of monthly comparison financial statements and three quarters compared statements to the computer.

According to the accounting information management system according to the present invention, the data resources of the conventional accounting software can be used as they are, and the management analysis can be easily performed from the viewpoint of accounting different from the conventional institutional accounting. By simply entering the next level data, you can automatically create a monthly income / loss statement, forecast cash flow chart, and forecast balance sheet. With this, whether the cash flow during the period is okay with the forecasted profit and loss budget, the year-end bonus can be paid with the planned sales target, or in which month the funds will be short in advance, such as the situation when 5% sales are down Can be predicted. In addition, if the conditions for collecting accounts receivable have been reviewed, or if the purchase (inventory) has been reduced, etc., whether the cash flow of the entire company will be improved, etc. I can grasp it. Furthermore, since it is linked with the performance management, it is possible to compare with the budget performance and forecast the end of the term.

According to the accounting information management system according to the present invention, the data resources of the conventional accounting software can be used as they are, and the management analysis can be easily performed from the viewpoint of accounting different from the conventional institutional accounting. By simply entering the next level data, you can automatically create a monthly income / loss statement, forecast cash flow chart, and forecast balance sheet. With this, whether the cash flow during the period is okay with the forecasted profit and loss budget, the year-end bonus can be paid with the planned sales target, or in which month the funds will be short in advance, such as the situation when 5% sales are down Can be predicted. In addition, if the conditions for collecting accounts receivable have been reviewed, or if the purchase (inventory) has been reduced, etc., whether the cash flow of the entire company will be improved, etc. I can grasp it. Furthermore, since it is linked with the performance management, it is possible to compare with the budget performance and forecast the end of the term.

  Hereinafter, the best mode for carrying out the present invention (hereinafter referred to as an embodiment) will be described. Throughout each embodiment, the same members, elements, or parts are denoted by the same reference numerals, and the description thereof is omitted.

Embodiment 1
Matrix accounting First, the matrix accounting system will be outlined. In general, bookkeeping / accounting captures a single transaction with a compound eye (two sides) of a debit (left side) and a credit (right side). What is called “matrix bookkeeping” or “matrix accounting” is the process of introducing matrix mathematics into this duality of double entry bookkeeping. In simple terms, matrix accounting enables matrix operations by placing double-entry bookkeeping credits in rows and debiting in columns, providing excellent listing of the entire accounting and understanding of interrelationships. It has the feature that becomes easy.

  FIG. 1 shows an example of the flow of accounting processing for one year by a company using conventional financial statements (B / S, P / L, C / F, etc.). In FIG. The balance sheet at the end of the previous term (B / S at the end of the previous term) represents the state of assets, liabilities and capital at the start of the company for one year. In addition, 2. The interim transaction details (internet journal data) represent all the transaction data for a company for one year. In the calculation at the end of the period: Previous B / S and 2. Create financial statements (A. Balance sheet at the end of the current period (B / S at the end of the current period, B. Income statement (P / L), C. Cash flow performance table (C / F)) from the transaction details . These A. B / S, B. P / L and C.I. Since C / F (cash flow statement) is created separately, reading these relationships requires specialized knowledge.

  On the other hand, FIG. 2 shows a simplified example of a matrix accounting table that displays a balance sheet (B / S), a profit and loss statement (P / L), and a cash flow performance table (C / F) together. In this matrix accounting table, a column indicates a debit and a row indicates a credit. Also, in the balance sheet (B / S), the assets section of the balance sheet at the end of the previous period (1. B / S at the end of the previous period) is displayed in line 0, and the balance sheet (1. The debt capital part of S) is displayed in column 0. In the balance sheet (B / S), the assets section of the balance sheet at the end of the period (A. B / S at the end of the period) is displayed in column 15, and the balance sheet (A. The debt capital section of S) is displayed on line 15. Further, the income statement (P /) is displayed in the 11th column to the 14th column and the 11 + th row to the 14 + th row. Furthermore, for the cash flow chart (C / F), the 1+ column displays all the deposits for one year vertically, while the 1-line represents all the one year cash deposits. To show the spending status.

  The matrix accounting table of FIG. 2 shows all transactions of a company for one year. In FIG. 2, the columns (debits) are the 0 column corresponding to the previous term B / S, the 1+ to 7+ columns corresponding to each debit account item, and the 8− to 10 corresponding to the credit account item. -, Each column of 11--14- corresponding to each account item of the income statement (P / L), 15 columns corresponding to the current B / S, and the total of 0-15 columns It consists of 16 columns shown. On the other hand, in FIG. 2, the rows (credits) are 0 rows corresponding to the previous term B / S, 1 to 7- rows corresponding to each debit account item, and 8+ to 10+ corresponding to the credit account item. , 11+ to 14+ corresponding to each account item in the income statement (P / L), 15 corresponding to the current period B / S, and 16 indicating the total of 0 to 15 rows Become. In addition, + of each item of the column and row indicates that the value (amount) of the item of the column or row increases from the debit or credit side, and − of each item of the column and row indicates Indicates that the value (amount) of the column or row item decreases as viewed from the debit or credit.

  For example, in FIG. 2, 1+ column (debit): When looking at cash deposits from the top, 2-row (credit): Accounts receivable is that accounts receivable has been collected as a transaction, that is, 1 The total amount of accounts receivable for the year is displayed, indicating that accounts receivable decreased and cash deposits increased. In addition, 9+ banks (credit): borrowings indicate that borrowing has increased as a transaction, that is, the amount newly borrowed in the year is displayed, and the amount of cash deposits has increased due to the increase in borrowings. Further, 11+ line (credit): PQ sales indicates that cash sales have occurred as a transaction, that is, cash sales out of the annual sales are displayed, indicating that sales increased and cash deposits increased. Note that credit sales are displayed in 2+ columns (debit): accounts receivable 11+ rows (credit): PQ sales. On the other hand, 1st row (credit): Looking at cash deposits from left to right, column 4+ (debit): fixed assets indicate that capital investment occurred as a transaction, that is, capital investment paid with cash deposits (fixed assets) The total amount of purchase) is displayed and fixed assets increased due to capital investment, but cash deposits decreased accordingly. In addition, when purchasing by credit, 4+ column (debit): 8+ row of fixed assets (credit): Payable, when purchasing by borrowing 4+ column (debit): 9+ row of fixed assets (credit): borrowing , Respectively, the amount is displayed. Further, 5+ (debit): VQ fluctuation indicates that cash purchase has occurred as a transaction, that is, the total amount purchased in cash deposits out of annual purchases. Note that the amount of money purchased by credit is displayed in 5+ column (debit): 8+ rows of VQ fluctuation (credit): accounts payable. Furthermore, 6+ (debit): Personnel expenses indicates the total amount of personnel expenses paid in cash, and indicates that personnel expenses increased due to payment in cash, and cash deposits decreased accordingly. Also, 9- (Debit): The borrowing shows that the debt repayment occurred as a transaction, that is, the total repayment of the loan (annual principal only). This shows that cash deposits have also decreased. Further, 11- (debit): PQ sales indicates that a return discount has occurred as a transaction, that is, a sales discount return amount paid in cash for the year. The returned goods discount by the accounts receivable is displayed in 11-column (debit): 2-row of PQ sales (credit): accounts receivable. Here, the accounting information management system and accounting information management program according to the present invention uses the matrix accounting table, but the number of items in each column and each row is larger than that in FIG. It has ~ 30 columns and 0-30 rows.

FIG. 3 shows an example of the added value accounting table, CF (cash flow) added value accounting table, and BS table (stock table) used in the accounting information management system and accounting information management program according to the present invention.
In Figure 3, the value-added accounting table (hereinafter referred to as MQ accounting table) is restructured so that the income statement (BS) can be used more strategically as accounting information and can be easily understood by an amateur. Like the matrix accounting, it was developed by Mr. Junichiro Nishi of Nishi Research Institute, Ltd. MQ accounting tables integrate direct cost accounting and value-added accounting, and are configured to allow managers to make decisions easily, easily, accurately and strategically, taking into account linear programming. . That is, in the MQ accounting table, the sales amount PQ is displayed on the left side, and the total of the variable cost VQ and the added value (marginal profit or gross profit) MQ is displayed on the right side. The added value MQ is displayed in comparison with the fixed cost F and the profit G. That is, according to the MQ accounting table, profit (ordinary profit) G is determined by the relationship between added value MQ and fixed cost F (profit G = added value MQ−fixed cost F), and added value (marginal profit) MQ. Profit G occurs when the cost exceeds the fixed cost F (MQ> F). Therefore, according to the MQ accounting table, it is not simply assumed that profit is generated when sales (revenue) exceeds expenses (expense) (sales> expenses) as in the conventional BS. Without emphasizing, it is important how much the added value (marginal profit) MQ is acquired. The sales PQ is grasped as a means for increasing the added value (marginal profit) MQ. Next, the CF-MQ accounting table is a view of the MQ accounting table from the viewpoint of cash flow. In addition, the BS table is configured to simplify the conventional BS (balance sheet) and to make it easy to see by color-coding for each account item.

  First, terms used in the following explanation are explained. The specific account software general account item refers to the general account item master created by the specific account software using the data resource (output data) by the account information management system of the present embodiment. This total account item is set according to the account item system of the accounting software to be used. Matrix attributes are from [0: previous period B / S] to [30 *: total], and are used to create a matrix accounting table. [+] [−] Represents increase / decrease. For example, the vertical column of [1 + cash deposit] in the matrix accounting table means that the transaction increases cash. The column next to [4-Accounts receivable] means that the transaction has a decrease in accounts receivable. Each crossing item [1 + / 4] indicates a transaction in which cash increases and accounts receivable decrease (for example, a transaction for collecting accounts receivable in cash deposits, etc.). The matrix account item is a matrix account item system prepared independently for the accounting information management system of the present embodiment. In addition, it is preferable not to allow the user to change the subject name. For manufacturing and non-manufacturing industries, the accounting information management system of this embodiment is called manufacturing industry when manufacturing cost items are used in specific accounting software, and sales business that does not use manufacturing cost items. Non-manufacturing industry. The fixed change classification classifies the expense items belonging to profits and losses among the specific accounting software general account items into fixed costs and variable costs. Fixed costs and variable costs are automatically determined when matrix attributes are set for a specific accounting software general account item. Variable costs are costs that increase in proportion to sales. In the manufacturing industry, raw material purchase / subcontracting costs become variable costs, and in the sales industry, product purchases become variable costs. In addition, there is no variable cost for industries that mainly provide services such as service industries. Fixed costs refer to costs other than variable costs. In the case of the manufacturing industry, raw material purchase is a fixed cost. In addition, it is preferable to set fixed costs other than outsourcing processing costs. Break-even sales refers to sales in a ton-ton state that is neither profitable nor deficit. The MQ accounting table is an easy-to-understand chart of the profit structure of a company. The MQ accounting table is the one described above, and consists of PQ sales, VQ variable cost, MQ marginal profit, F fixed cost, and G profit.

  In the accounting information management system of this embodiment, in order to clarify the profit structure of the company (the true profitability of the company), it is preferable to provide the following restrictions or encouragements for the input data to the user. First, in the manufacturing industry as an industry, there are material costs and outsourcing processing costs as variable costs, but for material costs, all raw material costs are limited or encouraged to be variable costs. Concerning subcontracting costs, if it is configured as part of a product by subcontracting (heat treatment, paint plating, special processing, etc.) that cannot be done in-house in the manufacturing process, it will be limited or encouraged to use variable costs. Usually, it is done in-house, but if it is outsourced for convenience (such as assembly subcontracting or labor subcontracting), it is limited or encouraged to use a fixed cost. For non-manufacturing industries, in the case of sales businesses such as retail and wholesale, product purchases are variable costs. Purchase-related costs such as purchase fares, insurance premiums, warehouse fees, and storage fees will be judged individually. Fixed costs refer to costs other than variable costs, as described above. Restrict or encourage consumables such as machine oil and tool jigs to be fixed. In addition, materials that fall under raw materials are variable costs. Limit or encourage personnel costs to be fixed in any case. If a part of fixed costs is included in variable costs, such as quasi-fixed costs, the correct profitability (added-value power) of the company's products cannot be grasped, which hinders future strategy planning. That is, the fixed cost will fluctuate.

Matrix Attributes FIG. 4 is a list showing matrix attributes used in the accounting information management system according to the first embodiment.
The matrix attribute is an attribute used in this accounting information management system in order to develop the journal data of the specific accounting software and the balance of the general account item master in the matrix accounting table. The matrix attribute is used in combination with [+] [−] indicating increase / decrease of the attribute in the horizontal column (debit) and vertical row (credit) of the matrix accounting table. For example, [Cash Deposit 1+] means that the cash deposit has increased, and [Cash Deposit 1-] means that the cash deposit has decreased. Here, when the account receivable of the specific accounting software general account item is used as an item (account receivable) for normal sales receivable management, it is preferable to set the account receivable in the [4 accounts receivable] attribute. . Temporary accounts receivable accounts are preferably processed using [6 Current Assets]. Furthermore, since provisions and reversals of various provisions are not actual cost income, it is preferable to process them with extraordinary gains and losses. In addition, if the accounts payable and accrued expenses of the specific accounting software general account items are used as items for ordinary purchase payable management (accounts payable), they are set in the [17 Accounts payable] attribute. It is preferable to do. Furthermore, it is preferable to process the temporary accounts payable account with [19 Current Liabilities].

Matrix Account Items FIGS. 5, 6 and 7 are lists showing matrix account items used in the accounting information management system according to the first embodiment. FIG. 8 is a list showing a part of matrix account items used in the accounting information management system according to the first embodiment.
The matrix account item cannot be modified or changed by the user. A matrix attribute, a cash flow attribute, and a cash flow attribute are preset in the matrix account item. The user cannot modify or change these. A matrix account item will be described with reference to FIG. First, for matrix attributes, matrix attributes are set in advance for each matrix account item. Then, when there is an input of matrix account, according to the set attribute, each account item is automatically input into the corresponding matrix attribute item (column and row specified in the matrix) of the matrix accounting table, and matrix accounting Create a table. Next, regarding the cash flow attribute, for example, 130: Journal data including a bill of receivable corresponds to a fund transaction (a transaction in which one of the loans is 100: a cash deposit), and “(debit) 130: If it is on the debit side (left side), such as bills receivable, (credit) 100: cash deposits, it is subtracted from the cash flow entry item “120: bill collection”. Similarly, if the journal data including 130: bills receivable is on the credit (right side), that is, “(debit) 100: cash deposit, (credit) 130: bills received”, “120: bill collection” Is added. Next, as for the cash flow attribute, for example, 140: Journal data including securities corresponds to a cash flow transaction (a transaction in which either lending is 100: cash deposit or 110: time deposit). , “(Debit) 140: Securities, (Credit) 100: Cash deposit” is added to the cash flow statement item “310: Expenditure on acquisition of securities”. Similarly, if it is on the credit side (right side), ie, “(debit) 100: cash deposit, (credit) 140: securities”, it is added to “320: income from sale of securities”.

Cash Cash Flow Items and Cash Flow Statement Items FIG. 9 is a list showing cash flow cash items used in the accounting information management system according to the first embodiment. FIG. 10 is a list showing items of the cash flow calculation sheet used in the accounting information management system according to the first embodiment.
The item name of the cash flow table cannot be changed by the user. In addition, when the journal data broken down into single journals corresponds to a fund transaction (matrix account item 100: transaction in which cash deposits exist in either), the data is aggregated according to the cash flow attribute set in the matrix account list. . On the other hand, the item name of the cash flow statement cannot be changed by the user. If the journal data broken down into single journals corresponds to a cash flow transaction (a transaction in which either matrix account 100: cash deposit or 110: time deposit exists), it is set in the matrix account list. Aggregate according to cash flow attributes.

Handling of product / work in progress classification (only for manufacturing industry)
In the accounting information management system of this embodiment, in the manufacturing industry (industry that uses the manufacturing subject in the specific accounting software), the amount of inventory at the beginning and the end of the period is regarded as variable cost for companies that produce products and work in process. It breaks down into fixed costs (proportional calculation). By carrying out this processing, it is possible to perform profit calculation based on break-even sales analysis and direct cost calculation in line with reality. Specifically, the inventory is fixedly decomposed by the matrix account item set as the total account item of the specific accounting software. First, 601: opening product inventory, 603: opening material inventory, 631: end product inventory, and 633: end material inventory are all processed as variable costs. On the other hand, for 602: opening product inventory, 604: opening work inventory, 632: closing product inventory, and 634: closing work inventory, the accounting management system decomposes them into variable costs and fixed costs, respectively. To do. The accounting processing management system processes the inventory change in the following manner. In addition, the accounting processing management system carries out a fixed change of inventory for each department when department management is performed.

First, the accounting processing management system processes 639: increase / decrease in inventory Δ as a variable cost according to the following formula.
(A) Initial variable cost inventory = 601: Initial product inventory + 603: Initial material inventory + + ((602: Initial product inventory + 604: Initial work in process inventory) x Variable cost in total manufacturing cost ÷ Total manufacturing cost}
(B) Period-end variable cost inventory = 631: Period-end product inventory + 633: Period-end material inventory + + ((632: Period-end product inventory + 634: Period-end work-in-process inventory) x Variable cost in total manufacturing cost / Current total manufacturing cost}
639: Increase / decrease in inventory △ = (B) Year-end variable cost inventory- (A) Year-end variable cost inventory

In addition, the accounting processing management system processes the fixed cost included in 844: inventory as a variable cost according to the following formula.
(A) Initial fixed cost inventory = (602: opening product inventory + 604: opening work inventory)-{(602: opening product inventory + 604: opening work inventory) x variable cost in total manufacturing cost ÷ Total manufacturing cost}
(B) Period-end fixed cost inventory = (632: Period-end product inventory + 634: Period-end work inventories)-{(632: Period-end product inventories + 634: Period-end work inventories) x Variable costs in total manufacturing costs ÷ Total manufacturing cost}
844: Fixed costs included in inventory = (B) Period-end fixed cost inventory-(A) Beginning fixed-cost inventory

Full costing and direct costing (manufacturing only)
In the current institutional accounting, when costing products, full costing (full costing) is used. Product costs calculated by this method include indirect expenses such as personnel costs and manufacturing costs in addition to direct expenses such as material costs and subcontracting costs. On the other hand, a method of calculating only direct costs (material costs, subcontracting costs, etc.) as product costs is called direct costing (direct cost calculation). The accounting information management system according to the present embodiment calculates a profit by direct cost calculation by excluding fixed costs from inventory of products and work-in-process products that have been fixedly decomposed in the above processing. The same result is obtained in both cases except for the manufacturing industry.

Profit calculation by rough inventory In the accounting information management system according to the present embodiment, when various books are output, the rough inventory amount calculated based on the planned change ratio is temporarily the matrix account item “168: Increase / decrease rough inventory”. Processed by. The calculation result is not saved, but may be saved. The inventory in this case is totaled in the matrix account item “639: Increase / decrease in inventory Δ” as a variable cost. Further, in the accounting information management system, even when a manufacturing subject is used (when it falls under the manufacturing industry), allocation calculation is not performed for “844: fixed cost included in inventory”.

Functions of Accounting Information Management System and Various Book Tables Tabulated by Each Function FIG. 11 shows a matrix accounting table tabulated by the accounting information management system of the first embodiment. FIG. 12 shows a variable profit and loss statement in the year-on-year comparison table compiled by the accounting information management system of the first embodiment. FIG. 13 shows a balance sheet (asset part) of the same month comparison table of the previous year which is tabulated by the accounting information management system of the first embodiment. FIG. 14 shows a balance sheet (debt / equity section) of the same month comparison table of the previous year which is tabulated by the accounting information management system of the first embodiment. FIG. 15 shows an MQ accounting table compiled by the accounting information management system of the first embodiment. FIG. 16 shows a BS (stock) table compiled by the accounting information management system of the first embodiment. FIG. 17 shows a CF-MQ accounting table compiled by the accounting information management system of the first embodiment. FIG. 18 shows a cash flow calculation sheet compiled by the accounting information management system of the first embodiment. FIG. 19 shows a cash flow chart (part 1) tabulated by the accounting information management system of the first embodiment. FIG. 20 shows a cash flow chart (part 2) tabulated by the accounting information management system of the first embodiment. FIG. 21 shows a variable income statement of the monthly comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 22 shows a balance sheet (asset part) of the monthly comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 23 shows a balance sheet (debt capital section) of monthly comparative financial statements compiled by the accounting information management system of the first embodiment. FIG. 24 shows a variable profit and loss statement of the three-year comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 25 shows a balance sheet (asset part) of the three-period comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 26 shows a balance sheet (liability capital part) of the three-period comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 27 shows an annual profit plan table (variable profit / loss statement) tabulated by the accounting information management system of the first embodiment. FIG. 28 shows a monthly profit plan table (variable profit / loss statement) tabulated by the accounting information management system of the first embodiment. FIG. 29 shows a variable profit / loss statement in a budget performance comparison table that is tabulated by the accounting information management system of the first embodiment. FIG. 30 shows a balance sheet (asset part) of a budget performance comparison table that is tabulated by the accounting information management system of the first embodiment. FIG. 31 shows a balance sheet (debt capital section) of a budget performance comparison table compiled by the accounting information management system of the first embodiment. FIG. 32 shows a budget performance comparison funding table compiled by the accounting information management system of the first embodiment.

  The accounting information management system according to the present embodiment mainly implements two functions of a performance management function and a budget management settlement forecast function by using data of specific accounting software. Each function will be described in detail later. Further, the accounting information management system of the present embodiment aggregates and outputs the following various books according to the department management performed by the specific accounting software. First, in the performance management function, matrix accounting table, year-on-year comparison table (variable profit and loss statement, balance sheet), MQ (value-added) accounting table / BS (stock) table, CF (cash flow) -MQ accounting table , Cash flow charts, monthly comparative financial statements (variable income statement, balance sheet) and three-year comparative financial statements (variable income statement, balance sheet) are compiled and output. In addition, the budget management settlement forecast function includes a matrix accounting table, a year-on-year comparison table (variable profit and loss statement, balance sheet), MQ accounting table / BS table, CF-MQ accounting table, cash flow table, monthly comparative financial statements ( In addition to the variable income statement (balance sheet) and the three-year comparative financial statements (variable income statement, balance sheet), the annual profit plan table and monthly profit plan table, as well as the budget performance comparison table (variation) The book of income statement, balance sheet) and the actual cash flow balance table are compiled and output.

  When creating the matrix accounting table, the accounting information management system according to the present embodiment totals the amounts at the intersections of the single journal debit and credit matrix attributes. In other words, since a single journal is expanded as it is on the matrix accounting table, it is not possible to create a matrix accounting table for each department unit, but to create a cash flow and balance sheet from the profit and loss budget using journals in the reference data In such cases, balance sheets and cash flow schedules cannot be created for each department (department management is not possible). It is possible to manage departments for profit and loss items. Specifically, in the performance management function, when department management is performed only for profit and loss, the matrix accounting table, the CF-MQ accounting table, and the cash flow chart can be used only for the entire company. In addition, the year-on-year comparison table, the monthly comparative financial statements, and the three-year comparative financial statements can only be used on a departmental basis, and the balance sheet is only available company-wide. Furthermore, the MQ accounting table can be used in units of departments, but the BS table can be created only when the total assets and total liability capital match. On the other hand, when department management is performed for all items of profit and loss and loan, the matrix accounting table is available only for the entire company. In addition, as for the year-on-year comparison table, monthly comparative financial statements, and three-year comparative financial statements, the variable income statement and balance sheet are available on a sector basis, respectively. Furthermore, the MQ accounting table can be used in units of departments, but the BS table can be created only when the total assets and total liability capital match. In addition, regarding the CF-MQ accounting table, when output is made on a department basis, only the department to which the funding item corresponding to the cash flow transaction belongs is aggregated. Further, regarding the cash flow chart, when output is made in units of departments, only the departments to which the fund items corresponding to the fund transaction belong are tabulated.

Next, the system configuration and each function of the accounting information management system according to the first embodiment will be described. FIG. 33 is a system configuration diagram showing the overall configuration of the accounting information management system according to the first embodiment.
As shown in FIG. 33, the accounting information management system is mainly composed of three functions of a general function A, a settlement forecast simulation function B, and various book printing functions C by a computer device having various hardware such as a CPU, a ROM, and a RAM. Realize the function. The accounting information management system is an application program on the upper layer of a general computer OS (operating system), and various hardware resources of computer devices (auxiliary storage devices such as HDDs, input devices such as keyboards and mice, monitors, Various functions are realized using output devices such as printers, other peripheral devices, etc.) and software resources (browser, database, etc.). Furthermore, the accounting information management system stores and manages various accounting information (data) by a database. As such a database, for example, a data engine compatible with SQL Server 7.0 is used.

  The general function A includes a company selection function A1, an account item attribute setting function (sometimes simply referred to as an attribute setting function) A2, a system password registration function A3, and a print setting function A4. The settlement forecast simulation function (sometimes referred to simply as a simulation function) B is an input function from a matrix accounting table (sometimes simply referred to as an MX input function) B1, and an input function from an MQ accounting table (sometimes referred to simply as an MQ input function). B2), an input function from the cash flow chart (sometimes simply referred to as a CF input function) B3, and an input function B4 from the classification pattern. Various table printing function C is a matrix accounting table printing function (sometimes simply referred to as MX printing function) C1, a year-to-month comparison table printing function (sometimes simply referred to as previous year printing function) C2, and an MQ accounting table printing. Function (sometimes simply referred to as MQ printing function) C3, CF-MQ accounting table printing function (sometimes simply referred to as CF-MQ printing function) C4, Cash flow table printing function (sometimes simply referred to as CF printing function) C5, printing function for monthly comparative financial statements (sometimes simply referred to as monthly printing function) C6, printing function for three-year comparative financial statements (sometimes simply referred to as three-term printing function) C7, printing budget performance comparison table Function (sometimes simply referred to as budget printing function) C8, printing function for budget actuals comparison cash flow table (sometimes simply referred to as budget CF printing function) C9 and quarterly earnings profit / loss comparison table printing machine (Simply referred quarter print function) having C10.

  Note that the attribute setting function A2, the simulation function B, and the printing function C of the general function A perform processing on the company data selected by the company selection function A1 of the general function A. Further, the system password registration function A3 and the print setting function A4 of the general function A perform processing for the entire accounting information management system. Furthermore, the simulation function B and the printing function C can be operated only when the attribute setting process by the attribute setting function A2 has been completed.

Next, the company selection function among the general functions of the accounting information management system will be described. FIG. 34 is a system configuration diagram showing a company selection function portion of the accounting information management system according to the first embodiment. FIG. 35 is a system configuration diagram showing the remarks function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 36 is a system configuration diagram showing the deletion function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 37 is a system configuration diagram showing a backup function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 38 is a system configuration diagram showing a restore function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 39 is a system configuration diagram showing an acceptance function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 40 is a system configuration diagram showing a search function portion of the acceptance function of the company selection function of the accounting information management system according to the first embodiment. FIG. 41 is a system configuration diagram showing a reception execution function part of the reception function of the company selection function of the accounting information management system according to the first embodiment.

  As shown in FIG. 34, the company selection function A1 is a function for acquiring and displaying a list of already received company data from the company management information table. The company selection function A1 includes a remark function A1-1, a deletion function A1-2, a backup function A1-3, a restore function A1-4, a reception function A1-5, a reacceptance function A1-6, a search function A1-7, and a selection. Has function A1-8. Specifically, as shown in FIG. 35, the remark function A1-1 refers to the company management information table, displays a remarks column regarding the accepted company data in a predetermined area of the screen for the company selection function A1, Make the column editable. Further, when the user edits or newly creates the contents of the remarks column (remark input) and presses the execution button (not shown) in the screen, the remark function A1-1 displays the new remarks input to the company management information table. Write and close the screen. As shown in FIG. 36, the deletion function A1-2 refers to the company management information table and deletes the company data selected by the company selection function A1. That is, the deletion function A1-2 deletes the company data selected by the user from the company management information table. The delete function A1-2 deletes the company data database of the selected company data. Furthermore, the deletion function A1-2 redisplays the company list displayed on the screen by the company selection function A1, and closes the screen.

  As shown in FIG. 37, the backup function A1-3 refers to the company management information table and the company database, and selects the company backup file selected by the company selection function A1 as the file name input by the file name input. Create with. That is, the backup function A1-3 determines the simulation number, the reception source database name, the database name, the company number, from the company management information in the company management information table. , Start date, Japanese calendar correction value, settlement date, company name, last received date, remarks, simulation level, department management classification, budget reference data acceptance classification, acceptance date and time. Then, the backup function A1-3 issues a BACKUP command with the above items set to DESCRIPTION to the SQL server to create a backup file. As shown in FIG. 38, the restore function A1-4 refers to the backup file and the company management information table, and restores the backup file having the file name input by the file name input. That is, the restore function A1-4 first checks whether the file to be restored is a backup file of company data created by the accounting information management system. Next, when the file to be restored is not a backup file, the restore function A1-4 displays an error message and interrupts the process. On the other hand, when the file to be restored is a backup file, the restore function A1-4 acquires the DESCRIPTION information of the backup file from the SQL server. Next, the restore function A1-4 acquires the simulation number of the newly created company data from the company management information table based on the company number acquired from the DESCRIPTION information. At this time, the restore function A1-4 uses the smallest number as the simulation number. Next, the restore function A1-4 adds company information from the DESCRIPTION information to the company management information table. Then, the restore function A1-4 restores the company data database from the backup file. The company name and the acquired simulation number are used as the database name.

  As shown in FIG. 39, the reception function A1-5 has a search function A1-5-1 and a reception execution function A1-5-2. The receiving function A1-5 refers to the company table and displays a company list of specific accounting software that is the receiving source. As shown in FIG. 40, the search function A1-5-1 redisplays the company list displayed by the acceptance function A1-5 based on the search condition input by the search condition input. As shown in FIG. 41, the acceptance execution function A1-5-2 accepts various data in various tables of the receiving source accounting software in accordance with the acceptance conditions input by the acceptance condition input, and various tables as data of the accounting information management system. Create At this time, the acceptance execution function A1-5-2 uses the code system of the accounting information management system as the account item on the various input screens of the simulation function B at the time of data acceptance, or accepts accounting software (the specific accounting Select whether to use the (soft) code system.

FIG. 42 is a correspondence table showing the elapsed month processing of the acceptance execution function portion of the acceptance function of the company selection function of the accounting information management system according to the first embodiment.
Specifically, the acceptance execution function A1-5-2 first adds company information to the company management information table and creates a company database. Next, the acceptance execution function A1-5-2 creates a table related to the matrix elapsed months for the accounting information management system, that is, the received months management table, from the elapsed months of the receiving source accounting software. At this time, the “elapsed months” in the case of creating the acceptance month number management information in the acceptance month number management table is handled as shown in FIG. Next, the acceptance execution function A1-5-2 accepts company information from the company basic information table of the receiving source accounting software and adds it to the company basic information table of the accounting information management system. Next, the acceptance execution function A1-5-2 accepts the analysis information from the analysis information table of the receiving source accounting software into the analysis information table of the accounting information management system. Next, the receipt execution function A1-5-2 accepts the account item information from the account item master table of the receiving source accounting software into the account item master table of the accounting information management system. Next, the acceptance execution function A1-5-2 accepts the total subject information from the total subject master table of the receiving source accounting software into the total subject master table of the accounting information management system. Next, the acceptance execution function A1-5-2 accepts the department information from the department master table of the receiving source accounting software into the department master table of the accounting information management system. The acceptance execution function A1-5-2 creates only the “other” department in the department master table when department management is not performed. Next, the acceptance execution function A1-5-2 accepts the group master information from the group master table of the acceptance source accounting software into the group master table of the accounting information management system. Next, the acceptance execution function A1-5-2 uses the balance master table and the annual balance master table, which are created only when performing department management, as the information from the accounting information management system, the balance master table and the annual balance master. Accept at the table. Next, the acceptance execution function A1-5-2 accepts the journal data from the journal data table of the receiving source software in the journal data table of the accounting information management system.

  Here, all the journal data must be decomposed into 1: 1 at the stage of being written in the matrix accounting table. The process of decomposing the journal data into single journals is performed as shown in FIGS. FIG. 43 shows a journal entry sample (pre-decomposition journal entry detail table) that is decomposed by the journal decomposition processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 44 shows the contents of composite journal disassembly pattern processing by the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 45 shows a journal sample (post-decomposition journal detail table) after being decomposed by the journal decomposition processing function of the acceptance execution function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 46 is a flowchart showing the flow of the first half of the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to Embodiment 1 (single journal disassembly journal). FIG. 47 is a flowchart showing the flow (single journal disassembly) of the latter half of the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment.

  As shown in Category A of FIGS. 43 and 44, when the journal corresponds to 1: 1 with the debit and the credit, the disassembly process is unnecessary. However, even if the journal is 1: 1 for the debit and the credit, if consumption tax data is attached to the journal, it is necessary to disassemble the principal part and the consumption tax part. In this case, the determination is made based on the consumption tax flag. As shown in Category B of FIGS. 43 and 44, when a journal corresponds to 1: n or n: 1 with a debit and a credit, a process of decomposing the journal into 1: 1 is required. Furthermore, as shown in Category C of FIGS. 43 and 44, when a journal corresponds to n: n with a debit and a credit, a process of decomposing the journal into 1: 1 is required. When the journal data of FIG. 43 is decomposed into single journals by the processing of the sections A, B, and C of FIG. 44, the journal data shown in FIG. 45 is obtained. 43, number 1 (first line), number 2-4 (second line 4), number 5-6 (5th to 6th line), number 7-12 (7th to 12th line), Data of No. 13 (13th line) and Nos. 14 to 19 (14th to 19th lines) respectively indicate one slip (one journal detail record set) as a unit of disassembly processing. In addition, in FIG. 45, the data of number 1 to 2, number 3 to 4, number 5 to 6, number 7 to 11, number 12, and number 13 to 21 are number 1 (first row) in FIG. Numbers 2 to 4 (lines 2 to 4), numbers 5 to 6 (lines 5 to 6), numbers 7 to 12 (lines 7 to 12), number 13 (line 13), numbers 14 to 19 (numbers 14-19 lines) shows the journal detail data obtained by disassembling each data.

  Specifically, as shown in FIG. 46, first, the journal disassembly processing function accepts journal data (journal description record set) in units of slips from the receiving accounting software in step S1. For example, if one slip consists of 10 lines of journal data, the 10 lines of journal data are accepted. Next, in step S2, the end of the file (End Of File) is determined, that is, in the case of FIG. 43, it is determined whether or not all the data of numbers 1 to 19 (total 6 journal detail record sets) have been accepted. If all the data has been accepted, the process is terminated. On the other hand, if it is not the end of the file, the following steps S3 to S3 are executed for each record set. That is, first, a clone (copy of the same data) of the record set (for example, the record sets of numbers 2 to 4 in FIG. 43) received in step S1 is created as a debit journal entry record set in step S3. Next, a clone of the record set accepted in step S1 (a copy of the same data) is created as a credit journal detail record set in step S4. Next, in step S5, "0" is set in the debit amount variable, and in step S6, "0" is set in the credit amount variable. Next, in step S7, it is determined whether or not the debit amount variable is “0”. If it is “0”, in step S8, the debit journal detail record (for example, the debit item record in the number 2 row in FIG. 43). ) Is invalid. Here, the fact that the debit journal detail record is invalid means that no data (record) exists in the debit item of the referenced line. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43, since data (record) exists in the debit item of number 2 that is the first reference row, step S8 is No.

  Next, in the case of Yes in step S8, the process proceeds to step S9, and in step S9, the next line of the debit journal detail record set is referred to (MoveNext instruction). Next, in step S10, the end of the debit journal detail record set is determined (EOF). If it is not the end of the debit journal detail record set (if there is a record on the next line), the process returns to step S8, and the debit item Steps S8 to S10 are repeated until a record is found. On the other hand, if No in step S8, the process proceeds to step S11, and in step S11, the amount of the debit journal detail record is set in the debit amount variable. For example, in the case of the record set of numbers 2 to 4 in FIG. 43, the record of the debit item number 2 (amount: 500/500) is found in step S8, and the process proceeds to step S11. The record amount (500) is set in the debit amount variable (debit amount variable 0 → 500).

  Next, it progresses to step S12, it is judged whether a credit amount variable is "0", and when it is "0", it progresses to step S13. In addition, also when it is No at step S7, it progresses to step S12. In step S13, it is determined whether or not the credit journal detail record (for example, the credit item record in the row of number 2 in FIG. 43) is invalid. Here, the fact that the credit journal detail record is invalid means that there is no data in the credit item of the referenced row. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43, since there is no data (record) in the credit item of number 2 that is the first reference row, step S13 is Yes. Next, if Yes in step S13, the process proceeds to step S14, and in step S14, the next line of the credit journal detail record set is referred to (MoveNext instruction). Next, in step S15, the end of the credit journal detail record set is determined (EOF). If it is not the end of the credit journal detail record set (when a record exists in the next line), the process returns to step S13, and the credit item Steps S13 to S15 are repeated until a record is found. On the other hand, if No in step S13, the process proceeds to step S16, and in step S16, the amount of the credit journal detail record is set in the credit amount variable. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43, the record of the credit item number 3 (amount: 300/300) is found in step S13, and the process proceeds to step S16. The record amount (300) is set in the credit amount variable (credit amount variable 0 → 300).

  Next, in step S17, it is determined whether or not the amounts of the debit amount variable and the credit amount variable match. If the amounts do not match, the process proceeds to step S18. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, the debit amount variable (500) and the credit amount variable (300) do not match, so the process proceeds to step S18. In step S18, it is determined whether or not the debit amount variable is larger than the credit amount variable. If larger, the process proceeds to step S19. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, since the debit amount variable (500) is larger than the credit amount variable (300), the process proceeds to step S19. In step S19, a record with a credit amount variable is inserted into the corresponding line of the disaggregated journal entry details table. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, the credit amount variable (300) is inserted into the debit item and credit item of number 3 in FIG. Next, in step S20, a value obtained by dividing the credit amount variable from the debit amount variable is set in the debit amount variable. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, the debit amount variable minus the credit amount variable (500-300 = 200) is set as a new debit amount variable. Next, in step S21, "0" is set in the credit amount variable, and in step S22, the next line of the credit journal detail record set is referenced, and the process proceeds to step S23. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, the process proceeds to step S23 with reference to the next line (200/200 of number 4) in the credit journal detail record set in step S22.

  In step S23, the end of the debit detail journal record set is determined. If No, the process proceeds to step S24 to determine the end of the credit detail journal record set. Further, in the case of No in step S24, the process returns to step S7. For example, in the case of the record sets of numbers 2 to 4 in FIG. 43 described above, since neither the debit detail journal record set nor the credit detail journal record set is the end, the debit amount variable is referred to in step S7 by referring to the debit amount variable. Since it is “200”, the process proceeds to step S12. In step S12, since the credit amount variable is “0”, the process proceeds to step S13. In step S13, since the credit journal detail record is 200/200 of number 4 and is valid, the process proceeds to step S16, and the credit journal detail record (200/200 of number 4) is set in the credit amount variable ( Credit amount variable 0 → 200). Next, in step S17, since the debit amount variable (200) matches the credit amount variable (200), the process proceeds to step S25. In step S25, a record is inserted with the matching amount variable (200) into the debit item and the credit item of the corresponding line in the post-decomposition journal entry details table. Next, “0” is set in the debit amount variable in step S26, and “0” is set in the credit amount variable in step S27. Next, the next line of the debit journal detail record set is referred to in step S28, and the next line of the credit journal detail record set is referred to in step S29. If the journals correspond 1: 1 (step A17), step S17 is Yes, and steps S25 to S29 are executed.

  Next, when step S23 is Yes (for example, when all the debit item records are referenced in the above case), or when step S23 is No and step S24 is Yes (for example, in the above case) When all credit item records are referenced), the debit journal detail record set is closed in step S30, the credit journal detail record set is closed in step S31, and it is determined whether or not the debit amount variable is “0” in step S32. To do. If step S32 is Yes, it is determined in step S33 whether the credit amount variable is “0”. When step S33 is Yes, it returns to step S1 and performs the journal decomposition process of the next record set. In addition, when either step S32 or step S33 is No, it progresses to step S34 and outputs an error as an abnormal journalizing description.

  On the other hand, if the debit amount variable is smaller than the credit amount variable in step S18, the process proceeds to step S35. For example, in the case of the record sets of numbers 5 to 6 in FIG. 43 described above, since the debit amount variable (100) of the first record is smaller than the credit amount variable (400), the process proceeds to step S35. In step S35, a record with a debit amount variable is inserted into the corresponding line of the disassembled journal entry detail table. For example, in the case of the record sets of numbers 5 to 6 in FIG. 43 described above, the debit amount variable (100) is inserted into the debit item and credit item of number 5 in FIG. Next, in step S36, a value obtained by dividing the debit amount variable from the credit amount variable is set in the credit amount variable. For example, in the case of the record sets of numbers 5 to 6 in FIG. 43 described above, the credit amount variable minus the debit amount variable (400-100 = 300) is set as a new credit amount variable. Next, in step S37, "0" is set in the debit amount variable, and in step S38, the next line of the debit journal detail record set is referenced, and the process proceeds to step S23. For example, in the case of the record sets of numbers 5 to 6 in FIG. 43 described above, the process proceeds to step S23 with reference to the next line (300/300 of number 6) of the debit journal entry record set in step S38. Here, the above steps S35 to S38 show processing when the journal entry corresponds to n: 1 (section B). On the other hand, the above steps S19 to S22 show processing when the journal entry corresponds to 1: n (section B). Note that when the journal entry corresponds to n: n (category C), the process is performed using the process of steps S19 to S22 and / or the process of steps S35 to S38.

Account Item Attribute Setting Function FIG. 48 is a system configuration diagram showing an account item setting function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 49 is a system configuration diagram showing the attribute copy function portion of the account item setting function of the company selection function of the accounting information management system according to the first embodiment. FIG. 50 is a system configuration diagram showing an attribute change function portion of the company selection function of the accounting information management system according to the first embodiment.
As shown in FIG. 48, the account item setting function A2 has an attribute copying function A2-1, an attribute changing function A2-2, and a completion processing function A2-3. As shown in FIG. 49, the attribute copy function A2-1 has a search function A2-1-1 and a copy processing function A2-1-2. As shown in FIG. 50, the attribute change function A2-2 is a matrix attribute that can be set to the account item of the receiving accounting software selected on the processing screen of the account attribute setting function A2, and the matrix account included in the matrix attribute. Display a list of files on the screen. The attribute change function A2-2 associates the selected matrix attribute and matrix account item with the account item of the receiving accounting software. Specifically, the attribute change function A2-2 acquires the total item code of the receiving accounting software account item selected on the processing screen of the account item attribute setting function A2 from the account item master table. In addition, the attribute change function A2-2 acquires the matrix attribute code and display color that can be set from the matrix item attribute master table with the acquired item code, and then the name and fixed classification initial from the matrix attribute master table. Get value and list names. Next, the attribute change function A2-2 acquires matrix account item names that can be set for the selected matrix attribute from the matrix account item master table and displays them in a list. Next, when the matrix attribute is “23: PQ”, the attribute change function A2-2 extracts only the matrix account item that matches the balance classification of the receiving accounting software account item. Next, the attribute change function A2-2 writes the extraction result to the general account item master table 210 when an execution button (not shown) is pressed on the processing screen. The attribute change function A2-2 adds / subtracts the addition / subtraction category when the receipt accounting software account balance category and the matrix account balance category match, and subtracts when they do not match. Further, the attribute change function A2-2 is rewritten to not set when the account item attribute setting category of the company basic information table 10 has been set.

FIG. 51 is a system configuration diagram showing a completion processing function part of the company selection function of the accounting information management system according to the first embodiment.
As shown in FIG. 51, the completion processing function A2-3 performs matrix attribute setting for each record of the disaggregated journal entry table 250. Further, the completion processing function A2-3 creates a matrix account analysis table 300 from the journal entry details table 250. Further, the completion processing function A2-3 also creates a matrix account analysis current amount table 310, a matrix account analysis previous amount table 320, and a matrix account analysis annual amount table 330. Further, the completion processing function A2-3 calculates the increase / decrease in the inventory amount in the matrix account analysis current / previous / annual amount tables 310, 320, 330. Further, the completion processing function A2-3 performs a total calculation of the matrix account analysis current / previous / annual amount tables 310, 320, and 330. Further, the completion processing function A2-3 creates a matrix cash flow period amount table 340. Further, the completion processing function A2-3 performs a total calculation of the matrix cash flow period amount table 340. Further, the completion processing function A2-3 creates a matrix cash flow statement current amount table 350. Further, the completion processing function A2-3 performs a totaling calculation of the matrix cash flow statement current amount table 350. Further, the completion processing function A2-3 sets the attribute setting category of the matrix company basic information table 60 to be set.

  Specifically, the completion processing function A2-3 employs the following processing as processing for creating a matrix account analysis table from the journal entry details table 250. First, the completion processing function A2-3 searches the matrix attribute A master table 220A using the matrix debit attribute code and the matrix credit attribute code of the journal entry details of the journal entry table 250. Next, the completion processing function A2-3 determines a loan that has priority in the determined loan classification of the matrix attribute A master table 220A. Next, the completion processing function A <b> 2-3 sets the priority general account item code to the general account item code of the matrix account analysis table 300. Next, the completion processing function A2-3 sets the non-priority general account item code to the counterpart general account item code. Next, the completion processing function A2-3 sets the matrix debit attribute code and the matrix credit attribute code as they are. Next, the completion processing function A2-3 acquires the matrix account code of the account analysis table 300 from the general account master table 210 using the set general account code. Next, the completion processing function A2-3 acquires the counter account item code of the account analysis table 300 from the general account item master table 210 using the counter general account item code that is set.

  Here, the account item attribute setting function A2 specifically uses the matrix accounting attribute master table shown in FIG. 52 and the matrix accounting item attribute setting list (table) shown in FIGS. 53, 54, and 55. Perform attribute setting processing. FIG. 52 shows a matrix accounting attribute master table used in the account item attribute setting process of the accounting information management system of the first embodiment. 53 to 55 are tables showing the correspondence between the total account items, matrix attributes, and matrix accounting account items of the receiving source accounting software used in the account item attribute setting process of the accounting information management system of the first embodiment. is there.

Simulation function B
Next, the simulation function B of the accounting information management system of Embodiment 1 will be described in detail.
As described above, the simulation function B of the accounting information management system according to the first embodiment inputs data from a matrix accounting table, input from a matrix accounting table, and data input for simulation or budget management for forecasting settlement of accounts. This is done by four types of input: input from the cash flow chart and input from the classification pattern. Hereinafter, each input process will be described.

Input from Matrix Accounting Table FIGS. 56 to 63 show input pattern tables used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 64 shows a processing screen used in the input function based on the matrix table of the simulation function of the accounting information management system of the first embodiment.
First, when the simulation data is input from the matrix accounting table (including the case where the actual data is referred to), it is performed based on the items of the input pattern table shown in FIGS. In the matrix accounting table input screen B1D shown in FIG. 64, debit means a column (horizontal), credit means a row (vertical), and numerical values from 1 to 29 represent column and row numbers, [+] and [-] Represents increase / decrease of items (matrix attributes). For example, [Debit 1+: Cash deposit / Credit 4-: Accounts receivable] indicates an increase in cash deposits and a decrease in accounts receivable, that is, accounts receivable deposited in cash deposits.

  First, input from the matrix accounting table (function B1) is selected from the menu of the processing screen of the simulation function B. Then, the processing screen B1D of FIG. 64 is displayed on the screen. Here, the items into which the simulation data can be input are colored, for example, in beige color (for example, items 1 to credits 2-, 3-, 4-, 7-, 14- through debit 1+, input column, credit 1 Debit 2+, 6+ to 12+ items or input fields, etc.) can be input only in such portions. Note that an input can be performed by pressing the [F11 / Input] button or double-clicking on an item to be input. Also, the [Month selection (M)] drop-down list on the screen of FIG. 64 enables selection of a month for inputting simulation or budget data. Here, when a month that has been accepted from the specific accounting software is specified, the actual value is displayed and the input cannot be changed. In the screen, [F9 / Aggregate Target] is valid only when “Manage Department” is selected when actual data is received from the specific accounting software. [F10 / Inventory] is used to input data related to inventory, but is valid only when a month in which actual data from specific accounting software is not accepted in [Month Selection (M)] is specified. Become. [F11 · Input] is for inputting simulation data. When a month that has been accepted from the specific accounting software is specified, [Reference] is displayed and the input cannot be changed.

65. Input from MQ Accounting Table FIG. 65 shows a processing screen used for the input function using the MQ accounting table of the simulation function of the accounting information management system of the first embodiment. FIG. 66 is a list showing a breakdown of transaction means used in the input function by the MQ accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 67 shows an input screen used for the input function by the MQ accounting table of the simulation function of the accounting information management system according to the first embodiment.
Next, when inputting data for the simulation or budget management for forecasting the settlement by inputting from the MQ accounting table, first, input from the MQ accounting table from the menu of the processing screen of the simulation function B (function Select B2). Then, the processing screen B2D of FIG. 65 is displayed on the screen. Here, items that can be input with simulation data are PQ, VQ, F1 to F5, non-operating expenses, extraordinary loss, corporate tax, etc. By pressing the button of the item to be input, the value of the item can be input. It becomes possible. In the [Month Selection (M)] drop-down list, a month for inputting simulation or budget data can be selected. When the accepted month is specified from the receiving accounting software, the actual value is displayed and the input cannot be changed. [F9 / Aggregate Target] is valid only when “Department Management” is selected when receiving actual data from the receiving source accounting software. [F10 / Inventory] is for inputting data relating to the inventory. This is valid only when the month in which the actual data from the receiving source accounting software is not specified in [Month Selection (M)] is specified. When inputting from the MQ accounting table, the transaction means is input in order to specify the counterpart subject. Transaction means differ depending on the contents of the items in the MQ accounting table. The breakdown of the transaction means is as shown in FIG. Based on the breakdown of the list shown in FIG. 66, the transaction means is specified using the input screen (dialog box) B2D1 shown in FIG. 67, and the amount is input. At this time, if the <F11 / Select (O)> button is pressed, the screen changes to the simulation data input screen of the currently selected transaction means. If the <F12 / Cancel (C)> button is pressed, the [Transaction List Input] dialog box B2D1 is closed.

FIG. 68 is a list showing a list of input items used in the input function using the cash flow chart of the simulation function of the accounting information management system according to the first embodiment. FIG. 69 shows an input screen used for the input function by the cash flow chart of the simulation function of the accounting information management system according to the first embodiment.
Next, when inputting data for simulation or budget management for forecasting financial results by inputting from the cash flow chart, first, from the menu of the processing screen of the simulation function B, input from the cash flow chart (function B3 ) Is selected. Then, the processing screen B3D of FIG. 69 is displayed on the screen. Then, in the input screen (dialog box) shown in FIG. 69, the input can be performed by pressing or double-clicking the [F11 / Input] button in the cash flow item to be input. At this time, in the [Month selection (M)] drop-down list, a month for inputting simulation or budget data can be selected. When the accepted month is specified from the accepting accounting software line, the actual value is displayed and the input cannot be changed. Furthermore, [F9 / Aggregate Target] is effective only when “Manage Department” is selected when receiving actual data from the receiving source accounting software. [F11 · Input] is for inputting simulation data. When the accepted month is specified from the receiving accounting software, [Reference] is displayed and the input cannot be changed.

70 to 73 are lists showing input patterns used in the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 74 shows an input screen used for the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment.
70 to 73, the selected item refers to the account item selected on the data input screen. Also, the receiving source accounting software total account item and the matrix account item are displayed according to the simulation level. Furthermore, the matrix account item on the opposite side to the selected item is automatically determined by the accounting information management system and totaled in the item concerned. For example, if (+) new deposit: time deposit deposit: 2+ restricted deposit: * elective item: 1-cash deposit: 100 cash deposit, the matrix attribute of debit is [2 + regulated deposit] matrix account item And the credit matrix attribute. The [1-cash deposit] matrix account item is [100 cash deposit].

  When data input for simulation or budget management for forecasting settlement is performed by input from a classification pattern, first, input from the classification pattern (function B4) is selected from the menu of the processing screen of the simulation function B. . Then, the processing screen B4D of FIG. 74 is displayed on the screen. Then, the input can be performed by pressing the [F11 / Input] button or double-clicking on the pattern item to be input. In the [Month Selection (M)] list box, a month for inputting simulation or budget data can be selected. In addition, when the accepted month is specified from the receiving accounting software, the actual value is displayed and the input cannot be changed. Furthermore, [F9 / Aggregate Target] is valid only when “Manage Department” is selected when receiving actual data from the receiving accounting software. [F11 · Input] is for inputting simulation data. When the accepted month is specified from the receiving accounting software, [Reference] is displayed and the input cannot be changed.

  Next, an operation method of the input screen when inputting simulation or budget data in the input from the classification pattern will be described. FIG. 75 is a list showing a correspondence relationship between a simulation classification used in an input operation from a classification pattern of a simulation function of the accounting information management system of Embodiment 1 and an input screen to be used. FIG. 76 shows an input screen for matrix level (no department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 77 shows an input screen for matrix level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 78 shows a department list screen for an input screen for matrix level (with department management) used in an input operation from a classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 79 shows an input screen for the receiving source accounting software level (without department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 80 shows an input screen for the receiving source accounting software level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 81 shows a department list screen for an input screen for the receiving source accounting software level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment.

  76 to 81, in the month in which the performance data has been received from the receiving source accounting software, only the amount is displayed and cannot be input. Moreover, it is classified into the input form shown in FIG. 75 according to the content of the setting selected at the time of receiving actual data from the receiving source accounting software. Therefore, the user refers to the corresponding input screen number in FIG. 75 and performs an input operation. First, on the input screen B4D1 in FIG. 76, an amount is input in units of matrix account items. In addition, on the input screen B4D2 in FIG. 77, an amount is input in units of departments displayed for each transaction content. The entered amount is displayed in total in the transaction details and the amount column of the matrix account item. At this time, the operation can be easily performed with reference to the department list screen B4D21 of FIG. Further, on the input screen B4D3 in FIG. 79, the amount is input in units of the receiving source accounting software total account item. In addition, on the input screen B4D4 in FIG. 80, an amount is input in units of departments displayed for each transaction content. The entered amount is displayed in total in the transaction details and the amount column of the matrix account item. At this time, the operation can be easily performed with reference to the department list screen B4D41 of FIG. Here, as a common operation for each input screen, first, with the <F11.execute (O)> button, the changed amount can be saved and the [Simulation Input] dialog box can be closed. The <F12 / Cancel (C)> button cancels the changed amount and closes the [Simulation Input] dialog box. In this case, the amount entered or changed is not reflected.

Common screen: Simulation data entry Next, from the simulation function B menu, select one of the input B1 from the matrix accounting table, the input B2 from the MQ accounting table, or the input B3 from the cash flow chart. The operation method of the input screen when inputting “” will be described. FIG. 82 is a list showing a correspondence relationship between a simulation classification used in the input operation of the simulation function of the accounting information management system of the first embodiment and an input screen to be used. FIG. 83 shows an input screen for matrix level (no department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 84 shows an input screen for matrix level (with department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 85 shows an input screen for the receiving source accounting software level (no department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 86 shows an input screen for receiving source accounting software level (with department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment.

  In the month in which the actual data has been received from the receiving accounting software, only the amount is displayed and cannot be entered. Further, the input form shown in FIG. 82 is classified according to the contents of the setting selected at the time of receiving the actual data from the receiving source accounting software. Therefore, the user refers to the corresponding input screen number in FIG. 82 and performs an input operation. First, on the input screen BD1 in FIG. 83, an amount is input in units of matrix account items. In addition, on the input screen BD2 in FIG. 84, an amount is input in units of departments displayed for each matrix account item. The entered amount is displayed in total in the amount column of the matrix account item. Further, on the input screen BD3 in FIG. 85, an amount is input in units of total account items of the receiving source accounting software displayed for each matrix account item. The entered amount is displayed in total in the amount column of the matrix account item. In addition, on the input screen BD4 in FIG. 86, an amount is input in units of departments displayed for each receiving source accounting software total account item for each matrix account item. The entered amount is displayed in total in the amount column of the matrix account item.

Aggregation Target Change Next, the aggregation target change operation will be described. FIG. 87 is a list showing a correspondence relationship between the simulation classification used in the total object changing operation of the simulation function of the accounting information management system of the first embodiment and the input screen used. FIG. 88 shows an input screen used in a totaling object changing operation of the simulation function of the accounting information management system of the first embodiment.
From the simulation function B menu, in the input screen for each function of the input B1 from the matrix accounting table, the input B2 from the MQ accounting table, the input B3 from the cash flow chart, and the input B4 from the classification pattern, [F9 / Aggregate When the [Target] key is selected, simulation data can be input by specifying a department or group. At this time, the aggregation unit of simulation data is selected. FIG. 87 shows an input screen for inputting simulation data according to the selected unit. Then, when the aggregation target and its department are selected on the input screen BD5 shown in FIG. 88 and the <execute (O)> button is pressed, the aggregation target classification is changed and the dialog box is closed. If the <Cancel (C)> button is pressed, the change is canceled and the dialog box is closed.

Inventory Data Input Next, a process for inputting an expected inventory for the current month for performing a simulation will be described.
FIG. 89 shows an input screen used in the collection / inventory data input operation of the simulation function of the accounting information management system of the first embodiment.
When the [F10 / Inventory] key is selected on the input screen BD6 of each function of the input B1 from the matrix accounting table, the input B2 from the MQ accounting table, and the input B3 from the cash flow chart from the simulation function B menu, You can enter inventory values for the previous month or the end of the month and the current month. At this time, the <Inventory at the end of previous month (initial inventory)> button is selected to return the inventory at the end of the previous month. When the input month is the first month, “Inventory at the beginning” is displayed, so the inventory amount at the end of the previous period is input. <End-of-month inventory (end-of-period inventory)> button is selected to record the expected inventory at the end of the current month. When the input month is the 12th month, “end-of-period inventory” is displayed, so the expected amount of inventory at the end of the current period is input. If the <Cancel (C)> button is pressed, the changed amount is canceled and the [Simulation Input] dialog box is closed. In this case, the amount entered or changed is not reflected.

FIG. 90 is a system configuration diagram showing a simulation function part of the accounting information management system of the first embodiment.
As shown in FIG. 90, the data input on the four patterns of simulation input screens can be modified and changed from each other's input screens. In a normal accounting system, when journalizing is performed, data is not established until the debit and credit are determined, and various books can be created. On the other hand, in the accounting information management system of the present embodiment, the debit / credit priority is automatically determined based on the coordinates of the simulation input items specified in the matrix (vertical, horizontal), and one of the priority account items is prioritized. If you select, the partner's account item is automatically determined. Therefore, the user can input simulation data without being aware of journal entries. Further, in the conventional accounting system, the created journal data loses the relationship between the items after the balance update processing for each account item. For example, the amount displayed in the income statement and the amount displayed in the cash flow chart are completely unrelated. However, in the accounting information management system, the relationship between the account items is not lost even after the balance update processing. Therefore, the data input on the mutual simulation input screen can be modified and changed from the mutual input screen.

FIG. 91 is a flowchart showing input processing from the matrix accounting table of the simulation function of the accounting information management system of the first embodiment.
First, in FIG. 91, in step S51, a matrix accounting table screen is displayed, and in step S52, processing of input selection items is awaited. Next, in step S53, it is determined whether or not the selected month is an accepted month. If YES, the amount is displayed in step S54. On the other hand, if NO in step S53, each master is updated in step S56 based on the simulation input in step S55. Then, the above steps are repeated to finish the process.

Details of the above process will be described below. FIG. 92 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 93 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment.
As shown in FIG. 1. Obtain simulation input permission classification (1, 14) of the matrix attribute A master table, determine whether it is an input permission field, It is confirmed that both the data “01: cash deposit” and “14: non-operating expenses” exist in the MX attribute code of the data of the receiving source accounting software account master. If either or both do not exist, an error message “Cannot be selected because the corresponding matrix attribute code is not set.” Is displayed and input is disabled.

FIG. 94 is an explanatory diagram showing details of data reading from the matrix accounting table and data updating processing of the simulation function of the accounting information management system of the first embodiment. FIG. 95 is an explanatory diagram showing a process when the simulation data input classification of the simulation function of the accounting information management system of the first embodiment is 1: receipt source accounting software account level. FIG. 96 is an explanatory diagram showing details of data reading from the matrix accounting table and data updating processing of the simulation function of the accounting information management system of the first embodiment.
As shown in FIG. 94, the host accounting software account master is accessed based on the matrix account item (800: miscellaneous income received) and matrix account partner item (100: cash deposit) determined in the matrix account analysis table. , Respectively, determine the leading accounting software item (800: interest income, 100: cash). Also, as shown in FIG. 96, based on the matrix account counterparty item (100: cash deposit) determined in the matrix account analysis table, the first receiving source accounting software item (100: cash) from the receiving source accounting software account item master. To decide.

FIG. 97 is a flowchart showing an input process from the MQ accounting table of the simulation function of the accounting information management system of the first embodiment.
First, in FIG. 97, a profit / loss chart (MQ accounting table and BS table) is displayed in step S61, and processing of input selection items is awaited in step S62. Next, in step S63, it is determined whether or not the selected month is an accepted month. If YES, the amount is displayed in step S64. On the other hand, if NO in step S63, each master is updated in step S67 based on the transaction means selection in step S65 and the simulation input in step S66. Then, the above steps are repeated to finish the process.

FIG. 98 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment.
FIG. 98 shows an example when the MX attribute 08 [08: VQ fluctuation] is selected in the profit and loss chart when the simulation data input category = 0: matrix (MX) account level is selected. First, in the matrix attribute A master table, data of MX debit attribute code = 08 OR MX credit attribute code = 08 AND MX simulation input permission category = 1 is extracted and displayed, and a selection operation by the user is performed. Then, processing is executed as shown in FIG. First, in the transaction means selection process at the top, MX attribute code = 08: VQ fluctuation data is extracted from the receiving source accounting software account item, the matrix account item code is displayed, and the user performs a selection operation. However, if there are multiple codes, only one is displayed. Then, (1) based on the matrix account item (612: material purchase) and matrix account counterparty item (310: accounts payable) determined in the matrix account analysis table, the source accounting software account item is accessed and the first receipt Former accounting software subject (612: Material purchase, 310: Accounts payable) is determined. (2) However, if the matrix account counterparty (310: Accounts payable) does not exist in the source accounting software account master, the credit MX attribute (17: Accounts payable) exists in the source accounting software account item. Acceptance accounting software item (310: Accounts payable) is determined.

FIG. 99 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment.
FIG. 99 shows an example when the MX attribute 08 [08: VQ fluctuation] is selected in the profit and loss chart when the simulation data input category = 1: the receiving source accounting software account level is selected. First, in the matrix attribute A master table, data of MX debit attribute code = 08 OR MX credit attribute code = 08 AND MX simulation input permission category = 1 is extracted and displayed, and a selection operation by the user is performed. Then, the process is executed as shown in FIG. First, in the transaction means selection process at the top, MX attribute code = 08: VQ fluctuation data is extracted from the receiving source accounting software account item, the matrix account item code is displayed, and the user performs a selection operation. However, if there are multiple identical codes, only one is displayed. Then, based on (1) the matrix account item determined in the matrix account analysis table (612: material purchase) and (1) the matrix account counter item determined in the matrix account analysis table (310: accounts payable), Access the receiving accounting software account item, and determine the leading receiving accounting software item (310: accounts payable). (2) However, if the matrix account counterparty (310: Accounts payable) does not exist in the source accounting software account master, the credit MX attribute (17: Accounts payable) exists in the source accounting software account item. Acceptance accounting software item (310: Accounts payable) is determined.

Budget Management Function Next, the budget management function of the accounting information management system according to the first embodiment will be described. FIG. 100 is an explanatory diagram showing the flow of basic processing of the budget management function of the accounting information management system according to the first embodiment. FIG. 101 is a table showing validity / invalidity of menu item buttons in the basic process of the budget management function of the accounting information management system according to the first embodiment.
When a menu is selected, the budget creation function performs budget management using matrix accounting processing. The created budget data can be transferred to the results management for simulation and budget performance comparison. Budget creation can be made easily according to the order of budget creation menu items. First, as a basic operation, a budget creation menu is selected from a budget management menu. At this time, although not shown, the menu items that can be processed are displayed in yellow. Therefore, the process proceeds according to the order of the menu item buttons. The menu items and the processing outline are shown in FIG. First, in Step 1, a reference data receiving process is executed to select company data to be referred to when creating a budget. Reference data attribute setting processing is also executed, and account item attributes are set for the total account items of the company data received in the reference data acceptance. Next, in Step 2, an annual profit / loss budget input process is executed, and an annual profit / loss budget is input for each variable income statement item. Next, monthly profit / loss budget input processing is executed, and the annual budget amount created by the annual budget input is allocated to each month according to the allocation classification set for each item. In addition, the amount allocated each month can be changed. Next, in the capital transaction input process, a transaction amount that cannot be input in the profit and loss budget, such as a capital investment budget and loan repayment, is input. Next, in the budget creation process, a monthly cash flow chart and balance sheet are automatically created based on the company data received in the reference data acceptance. Next, in Step 3, the budget check / modification process is executed, and the monthly income statement, monthly balance sheet, and monthly cash flow sheet created by the budget creation process can be modified at the monthly level. It becomes. Each book can be printed for confirmation. Next, a result management data transfer process is executed, and a data transfer process is performed for the result management in order to compare the budget finally determined and perform a simulation.

  When processing is performed according to the budget creation menu, the menu item buttons are enabled and disabled as shown in FIG. In FIG. 101, the vertical axis represents the valid / invalid state of the budget creation menu button (◯: valid x: invalid). The horizontal axis means the state immediately after executing the menu. For example, the vertical column of “Step 1. [2. Execution]” indicates the valid / invalid state of the menu button immediately after the completion of the execution of “2. Reference data attribute setting”. In addition, when the “Step 1 1. Acceptance of reference data” process is performed again after the execution of “Step 2. 6. Budget creation process”, the state of the button of the process menu is the vertical column of “Step 1 [1. execution]”. At the same time, the already entered profit / loss budget data etc. are deleted.

Budget creation menu [accept reference data]
FIG. 102 is a table showing processing contents according to the presence or absence of department management in the basic processing of the budget management function of the accounting information management system according to the first embodiment. FIG. 103 shows an input screen for receiving reference data for the budget management function of the accounting information management system according to the first embodiment.
The reference data receiving process is a company data receiving process for reference in creating a budget. Here, a list of company data currently being processed by the receiving accounting software is displayed, and the cursor is moved to the company data to be received and the [Enter] key is pressed or double-clicked. When department management is performed, the handling differs as shown in FIG. 102 depending on the presence / absence of department management between the budget management side and the reference data receiving side. First, when reference data acceptance is selected in the budget creation menu, an input screen YD1 shown in FIG. 103 is displayed. Here, if two or more types of receiving source accounting software are installed from the drop-down list, a product for receiving processing is selected. Then, when [F11 / Accept] is pressed, an acceptance process for the selected company data is started.

Budget creation menu [reference data attribute setting]
FIG. 104 shows an input screen for setting reference data attributes for the budget management function of the accounting information management system according to the first embodiment.
Here, the subject attribute is set for the general account subject of the company data accepted by the reference data acceptance. If the account attribute setting process is not completed, the budget creation process cannot be performed. First, when the reference data attribute setting in the budget creation menu is selected, an input screen YD2 shown in FIG. 104 is displayed. In this case, items whose account item attribute is not set are displayed in the total account items of the receiving source accounting software company data received as the reference data. Therefore, it is necessary to newly set attributes for these subjects. Press the [F7 / Change Attributes] key or double-click on the account for which you want to set or change attributes. That is, [F7 / Change attribute] is selected when setting or changing the attribute of the account item. In this case, it can be executed by double-clicking on the receiving accounting software general account item. [F11 / Complete] is executed after the attribute setting is completed. Then, the attribute setting process is started.

Budget creation menu [Annual profit / loss budget input]
FIG. 105 shows an input screen for inputting the annual profit / loss budget of the budget management function of the accounting information management system according to the first embodiment.
After the reference data attribute setting is completed, the next process can be executed. First, annual profit / loss budget input, monthly profit / loss budget input and capital transaction input can be executed. Here, profit and loss are created at the annual level. In addition, the amount entered annually can be allocated on a monthly basis according to the allocation category set for each matrix account item. First, when the annual profit / loss budget input is selected in the budget creation menu, the input screen YD3 in FIG. 105 is displayed. In the input screen YD3, the simulation input level is set to “accepting source accounting software level”. Here, [F5 / allocation category] is selected when the category for allocating the annual budget amount to the monthly budget amount is changed. In [F10 / Inventory], an annual budget amount related to inventory can be input. At this time, the planned stocktaking amount can be set using the planned fluctuation ratio. In [F11 / Allocation calculation], the annual budget is allocated to the monthly budget according to the allocation category set for each item. To change the allocation category, execute [F5 / Allocation category].

FIG. 106 shows an input method (no department management) of the annual budget amount of the budget management function of the accounting information management system according to the first embodiment. FIG. 107 shows an input screen (without department management) of the annual budget amount of the budget management function of the accounting information management system according to the first embodiment. FIG. 108 shows an input method (with department management) of the annual budget amount of the budget management function of the accounting information management system according to the first embodiment. FIG. 109 shows an annual budget amount input screen (with department management) of the budget management function of the accounting information management system according to the first embodiment.
The annual budget amount is input using the input screen YD4 in FIG. 107 or the input screen YD5 in FIG. 109 according to the presence or absence of department management. Depending on the presence / absence of department management, the input method of the annual budget amount is as shown in FIGS. Further, in the input screen YD4, the simulation input level is set to “matrix level”. On the other hand, on the input screen YD5, the simulation input level is set to “accepting source accounting software level”.

Details of the function keys will be described.
FIG. 110 shows a processing screen of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 111 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 112 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 113 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment.
As shown in FIG. 111, in the drop-down list for allocation category-1, in the automatic allocation, the annual budget amount is allocated to each month according to the seasonal variation index of the category specified after allocation category-2. (Rounded down to the nearest thousand yen). The surplus amount at the time of allocation calculation will be distributed in increments of 1000 yen until it disappears in order from the first month. In the uniform allocation, the allocation is performed evenly in each month regardless of the categories specified in allocation category-2 and later. Monthly budget amount = annual budget amount ÷ 12 (rounded down to the nearest thousand yen) When there is a surplus, add 1,000 yen in increments from the first month until the surplus amount disappears. In the drop-down list of allocation category-2, the seasonal index of the same item is allocated to each month using the seasonal variation index of the same item. The seasonal index of sales PQ is allocated to each month using the seasonal fluctuation index of sales PQ. The product purchase seasonal index is allocated to each month using the product purchase seasonal variation index. The seasonal index of merchandise purchases is allocated to each month using the seasonal fluctuation index of merchandise purchases. The seasonal index of material purchase is allocated to each month using the seasonal variation index of material purchase. The seasonal index of subcontracting processing costs is allocated to each month using the seasonal variation index of subcontracting processing costs. The labor cost seasonal index is allocated to each month using the labor cost seasonal variation index. The executive compensation seasonal index is allocated to each month using the executive compensation seasonal variation index. The seasonal index of SG & A personnel expenses is allocated to each month using the seasonal variation index of SG & A personnel expenses. The seasonal index of personnel cost F1 is allocated to each month using the seasonal variation index of personnel cost F1. In the drop-down list of allocation category-3, in the single year, the annual budget amount is allocated to each month using the seasonal variation index of the current period of the reference data. For the two-year average, the annual budget is allocated to each month using the seasonal variation index of the average value for the current and previous periods of the reference data. In the above, when the <execute (O)> button is pressed, the allocation category setting is changed. If the <Cancel (C)> button is pressed, the setting change contents are canceled and the process returns.

FIG. 114 shows a seasonal variation index calculation method of the budget management function of the accounting information management system according to the first embodiment.
For example, as a method for calculating the seasonal variation index, the method for obtaining the seasonal variation index in August is as follows.
August sales 13,987 thousand yen / monthly sales average 10,407 thousand yen x 100 = 134 (rounded down)
If there is a remainder, add one at a time until it disappears in order from the first month.

Inventory Function FIG. 115 shows a processing screen of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 116 shows a processing screen of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 117 shows an operation method according to the presence / absence of department management in the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 118 shows the processing result of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 119 shows a processing result of the inventory function of the budget management function of the accounting information management system according to the first embodiment.
The inventory input process is performed using the process screen YD7 shown in FIG. 115 and the input screen YD8 shown in FIG. First, with the [input method selection (S)] option button on the processing screen YD7 in FIG. 115, it is possible to select whether to enter the inventory amount at the beginning or the beginning of the term as an actual amount or automatically calculate based on a change ratio. [Enter opening and closing inventory. ], The amount entered in the opening inventory (S) on the input screen YD88 is recorded as the opening inventory of the first month. The amount entered in the period end inventory (E) on the input screen YD88 is recorded as the period end inventory for each month from the second month to the twelfth month. The amount entered here can be changed and corrected even from the monthly budget entry screen. This operation is performed according to the operation method of FIG. Then, for example, an inventory process like the process screen YD9 in FIG. 118 is executed. In the processing screen YD7 of FIG. ], As shown in the processing screen YD10 of FIG. 119 and the processing screen YD11 of FIG. 120, the inventory amount for each month is calculated with the inputted planned variation ratio. If the stocktaking amount has already been entered, rewriting is performed. When the <Execute (O)> button is pressed, the inventory amount at the end of the period and at the end of the period is automatically calculated based on the planned fluctuation ratio. If the <Cancel (C)> button is pressed, the setting change contents are canceled and the process is resumed.

Budget creation menu [Monthly profit / loss budget input]
FIG. 120 shows a monthly profit / loss budget input processing screen of the budget management function of the accounting information management system according to the first embodiment.
After the reference data attribute setting is completed, the annual profit / loss budget input, monthly profit / loss budget input, and capital transaction input processing can be executed. Here, profit and loss are created at the monthly level. In addition, after the annual budget amount is allocated to the monthly budget amount, it can be modified. First, select the monthly profit / loss budget input from the budget creation menu. Then, the processing screen YD12 of FIG. 120 is displayed. In the processing screen YD12, the simulation input level is set to “accepting source accounting software level”. Here, in [F5 / Allocation], the annual budget amount of the currently selected account item can be input and allocated to the monthly budget amount. In addition, the allocation category can be changed. In [F8 / Print], the monthly profit plan table can be printed. In [F10 / Inventory], the monthly budget amount relating to the inventory can be input. At this time, the planned inventory amount for each month can be set using the planned fluctuation ratio. In [F11 / Redisplay], in the case of the manufacturing industry, the amount of product inventory is divided into variable costs and fixed costs, and the increase / decrease in inventory is calculated. Therefore, F11 is executed when an inventory amount is input in [F10 / Inventory] or when an amount of a manufacturing cost item is input. Then, an accurate “inventory increase / decrease Δ” is calculated, and the screen is displayed again. (There is no problem even if the repair is completed without redisplaying.) In [F12 • Close], the window for inputting the monthly profit / loss budget is closed and the process is terminated.

FIG. 121 shows a monthly budget amount input method (no department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 122 shows a monthly budget amount input screen (no department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 123 shows a monthly budget amount input method (with department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 124 shows a monthly budget amount input screen (with department management) of the budget management function of the accounting information management system according to the first embodiment.
The monthly budget amount is input using the processing screen YD13 shown in FIG. 122 or the processing screen YD14 shown in FIG. 124 by the method shown in FIG. 121 or FIG. That is, the input method of the monthly budget amount varies depending on whether or not the department management is performed. The input screen YD13 has the simulation input level set to “matrix level”, and the input screen YD14 has the simulation input level set to “accepting source accounting software level”.

FIG. 125 shows a processing screen of the allocation function in the budget management function of the accounting information management system according to the first embodiment. FIG. 126 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 127 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 128 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 129 shows a seasonal index calculation method in the budget management function of the accounting information management system according to the first embodiment.
Using the input screen YD15 in FIG. 125 and the input screen YD16 in FIG. 126, the annual budget amount of the currently selected account item can be input and allocated to the monthly budget amount. The allocation category can also be changed. If department management is in progress, enter the annual budget for each department. Here, in the drop-down list of allocation category-1, 1. In the automatic allocation, the annual budget is allocated to each month according to the seasonal variation index specified in [Allocation Category-2] and thereafter (rounded down to the nearest thousand yen). Further, the surplus amount at the time of allocation calculation is added and distributed in increments of 1000 yen until it disappears in order from the first month. 2. The equal allocation is performed evenly in each month regardless of the categories specified after [Allocation category-2]. Also, if there is a remainder of each month's budget amount = annual budget amount ÷ 12 (rounded down to the nearest thousand yen), 1,000 yen is added and distributed in order from the first month until the remaining amount disappears. In the drop-down list for allocation category-2, 0. The seasonal index of the same subject is allocated to each month using the seasonal variation index of the same subject. 1. The seasonal index of sales PQ is allocated to each month using the seasonal fluctuation index of sales PQ. 2. The product purchase seasonal index is allocated to each month using the product purchase seasonal variation index. 3. The seasonal index of merchandise purchases is allocated to each month using the seasonal fluctuation index of merchandise purchases. 4). The seasonal index of material purchase is allocated to each month using the seasonal variation index of material purchase. 5). The seasonal index of subcontracting processing costs is allocated to each month using the seasonal variation index of subcontracting processing costs. 6). The labor cost seasonal index is allocated to each month using the labor cost seasonal variation index. 7). The executive compensation seasonal index is allocated to each month using the executive compensation seasonal variation index. 8). The seasonal index of SG & A personnel expenses is allocated to each month using the seasonal variation index of SG & A personnel expenses. 9. The seasonal index of personnel cost F1 is allocated to each month using the seasonal variation index of personnel cost F1. In the drop-down list for Allocation Category-3, In a single year, the annual budget is allocated to each month using the seasonal variation index of the current period in the reference data. 2.2 For the period average, the annual budget amount is allocated to each month using the seasonal variation index of the average value for the current period and the previous period of the reference data. If the <Execute (O)> button is pressed, the allocation category setting is changed. When the <Cancel (C)> button is pressed, the setting change contents are canceled and the processing is resumed. At this time, the calculation of the seasonal variation index is executed by the method shown in FIG. For example, how to calculate the August seasonal variation index is as follows.
August sales 13,987 thousand yen / monthly sales average 10,407 thousand yen x 100 = 134 (rounded down)
If there is a remainder, add one at a time until it disappears in order from the first month.

FIG. 130 shows a processing screen of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 131 shows an operation method of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 132 shows a processing result (actual amount) of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 133 shows the processing result (variation ratio) of the inventory function in the budget management function of the accounting information management system according to the first embodiment.
In the processing screen YD17 of FIG. 130, the [Input Method Selection (S)] option button can be used to select whether to enter the inventory amount at the beginning or the beginning of the term as an actual amount or automatically calculate with a change ratio. [Enter the inventory at the beginning and end of each month individually. ], The amount entered in the opening inventory (S) is recorded as the opening inventory of the first month. The amount entered in the end-of-period inventory (E) is recorded as the end-of-period inventory for each month from the second month to the twelfth month. At this time, an operation is performed as shown in FIG. 131 according to the presence / absence of department management. Then, in FIG. 132, different processing screens are prepared as shown by the processing screen YD18 when the department management is not performed and the processing screen YD19 when the department management is performed. At this time, when the user presses [Enter] on the account title name or clicks the top [+] mark, the department breakdown input screen is displayed. In addition, [Automatic calculation of in-period and end-of-period inventory is made by inputting the planned change ratio at the end of the period. ] Is selected, the inventory amount for each month is calculated with the input planned fluctuation ratio. If the stocktaking amount has already been entered, rewriting is performed. Then, in FIG. 133, different processing screens are prepared as shown by the processing screen YD20 when the department management is not performed and the processing screen YD21 when the department management is performed. Then, when the <Execute (O)> button is pressed, the inventory amount at the end of the period and at the end of the period is automatically calculated based on the planned fluctuation ratio. If the <Cancel (C)> button is pressed, the setting change contents are canceled and the process is resumed.

Budget creation menu [5. Capital transaction input]
FIG. 134 shows a processing screen of the capital transaction input function in the budget management function of the accounting information management system according to the first embodiment. FIG. 135 shows an input screen of the capital transaction input function in the budget management function of the accounting information management system according to the first embodiment.
After the above reference data attribute setting is completed, each process of annual profit / loss budget input, monthly profit / loss budget input, and capital transaction input can be executed. Here, transactions other than profit and loss, such as capital investment and repayment of borrowings during the period, are entered. First, when the capital transaction input of the budget creation menu is selected, the processing screen YD24 of FIG. 134 is displayed. At [F11 • Input], move the cursor to the item you want to input and press the [F11] or [Enter] key, or double-click. When [F12 • Close] is pressed, the capital transaction input window is closed and the processing is terminated. The capital transaction is input using the input screen YD25 in FIG. In addition, when department management is performed, data input on the capital transaction input screen is aggregated into “0. common” departments. (Capital transaction data cannot be input for each department.) In addition, in the input screen YD25 of FIG. 135, the simulation input level is set to “accepting source accounting software level”. Here, when the <F11.execute (O)> button is pressed, the changed amount is saved and the [Capital Transaction Input] dialog box is closed. If the <F12 / Cancel (C)> button is pressed, the changed amount is canceled and the [Capital Transaction Input] dialog box is closed. In this case, the amount entered or changed is not reflected.

Budget creation menu [6. Budget creation process]
FIG. 136 shows a processing screen of the budget creation processing function in the budget management function of the accounting information management system according to the first embodiment. FIG. 137 shows the input items of the budget creation processing function in the budget management function of the accounting information management system according to the first embodiment.
As described above, budget input processing is performed after inputting budget data from annual profit / loss budget input, monthly profit / loss budget input, and capital transaction input. This will create a monthly cash flow chart and balance sheet. That is, first, when the budget creation process is selected from the budget creation menu, the process screen of FIG. 136 is displayed. The input items here are as shown in FIG. The salary payment method is automatically determined by the salary payment method based on the received reference data. Further, when the reference data is processed as an unpaid salary, it is processed as an unpaid salary even when a budget is created, so “next month payment (accrued payment)” is selected. When “pay this month” is selected, payment data relating to unpaid salaries is not created, so the balance of “unpaid salaries (personnel expenses)” increases without limit. Here, when the <execute (O)> button is pressed, the budget creation process is started. If the <Cancel (C)> button is pressed, the processing is stopped.

Overview of budget creation processing procedure The accounting information management system of this embodiment creates a forecast matrix accounting table from the input monthly profit and loss budget and capital transaction data, and finally creates a forecast cash flow table and a forecast balance sheet. To do. Then, a new budget management is performed using a matrix accounting system. In addition, the accounting information management system automatically creates the necessary data from the consumption tax rate, sales receivables, purchase obligations, discount bill rotation period, and salary payment method specified on the budget creation dialog screen. You can manage your budget with this data.

Budget Confirmation / Modification Change of Budget Creation Menu FIG. 138 shows a processing screen of the budget confirmation / modification change function in the budget management function of the accounting information management system according to the first embodiment.
Here, the budget created by the budget creation process is confirmed, corrected, and printed on a book. First, when budget confirmation / modification change is selected in the budget creation menu, the processing screen YD27 of FIG. 138 is displayed. In the [Budget correction change group] process, for example, when the <input from matrix accounting table> button is pressed, the budget correction is changed from the matrix accounting table. If the <Input from MQ accounting table> button is pressed, the budget correction is changed from the MQ accounting table. Pressing the <Input from cash flow chart> button changes the budget correction from the cash flow chart. When the <Input from Classification Pattern> button is pressed, the budget correction is changed from the classification pattern. Further, in the processing of the [book table printing] group, for example, when the <print matrix accounting table> button is pressed, the matrix accounting table for the created budget is printed. <Print the same month comparison table the previous year> Press the button to print a year-on-year comparison table of the created budget. When the <Print MQ Accounting Table> button is pressed, the MQ accounting table for the created budget is printed. When the <Print CF-MQ accounting table> button is pressed, the CF-MQ accounting table for the created budget is printed. Click the <Print Cash Flow> button to print the cash flow table for the created budget. Press <Print Monthly Comparative Financial Statements> button to print monthly comparative financial statements for the created budget. Press the <Print three-year comparative financial statements> button to print the three-period comparative financial statements for the created budget. If the <Close (C)> button is pressed, the process is terminated. It should be noted that the final settlement forecast simulation can be performed by transferring the created budget data to the result management system by the result management data transfer function of the budget creation menu. That is, in this case, the result management data transfer in the budget creation menu is selected. This is executed when a new budget is created or when the data of a created budget is modified. The transfer process can be performed any number of times. In addition, it is not possible to transfer actual data until the end of the period. Then, when the <execute (O)> button is pressed, data transfer processing to the results management is started. If the <Cancel (C)> button is pressed, the processing is stopped.

Details of Budget Creation Processing Procedure Next, details of the budget creation processing procedure will be described.
FIG. 139 is an explanatory diagram showing accepted reference data adjustment processing of budget creation processing in the budget management function of the accounting information management system according to the first embodiment (pattern A). FIG. 140 is an explanatory view showing accepted reference data adjustment processing of budget creation processing in the budget management function of the accounting information management system according to Embodiment 1 (pattern B).
Here, adjustment processing of already received reference data (journal data for the reference business year) is performed. In budget management using a matrix accounting system, journal entries entered in the reference fiscal year are very important. Therefore, if there is a correction journal entry or a reverse journal entry entered in the reference business year (A pattern), or a journal entry related to salary payment (B pattern), the adjustment process shown in Fig. 139 and Fig. 140 is performed.

FIG. 141 shows the data distribution process of the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 142 shows a calculation example of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIGS. 143 to 146 are lists showing the item positions of the matrix accounting table in the budget creation process of the budget management function of the accounting information management system according to the first embodiment (4 divisions).
Next, a forecast matrix accounting table is created based on the reference data already received from the monthly profit and loss budget data. That is, based on the matrix accounting table that has been accepted as reference data, the monthly profit / loss budget data for each month (or each month if department management is in effect), debit or credit matrix counterparty items Is specified and a forecast matrix accounting table is created. If the matrix account item entered in the monthly profit and loss budget falls under [23] PQ sales to [14] F3 non-operating expenses, the distribution is made as shown in FIG. 141 based on the received reference data. Save in the matrix accounting table. Further, 500 sales belonging to [23] PQ sales in N month are calculated as shown in FIG. 142 based on a matrix of reference values: N month. Then, a forecast matrix accounting table is created from the capital transaction data. In other words, data entered from the capital transaction input screen is automatically created according to “positions (coordinates) of items in the matrix accounting table” in the list shown in FIGS. 143 to 146 and stored in the matrix accounting table. Is done. For example, (+) new deposit: time deposit deposit: 2+ restricted deposit: * elective item: 1-cash deposit: 100 cash deposit, the matrix attribute of debit is [2 + restricted deposit] matrix account item , The matrix attribute of the credit is [1-cash deposit] matrix account item is [100 cash deposit].

FIG. 147 shows a consumption tax amount calculation example of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 148 shows an example of calculating accounts receivable in the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 149 shows a receivable calculation example of the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 150 shows an example of accounts payable calculation in budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 151 shows an unprocessed salary data processing method of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 152 shows an unprocessed salary data processing example of the budget creation processing in the budget management function of the accounting information management system according to the first embodiment.
Based on the data created as described above, the consumption tax amount is calculated and written in the forecast matrix accounting table. At this time, the consumption tax amount is calculated when the matrix account item corresponds to taxable purchase or taxable sales. Further, when it falls under taxable sales, it is aggregated into a matrix account item “336: provisional consumption tax”, and when it falls under taxable purchase, it is collected into a matrix account item “176: provisional consumption tax”. Temporary consumption tax is not considered when selling fixed assets. The consumption tax is calculated by multiplying the consumption tax rate by the transaction unit for each month (or each month if department management is in effect), and rounding off to the nearest thousand yen. For example, when a product of 100,000 yen is purchased for 60,000 yen in cash and 40,000 yen in terms of purchase, the consumption tax amount is calculated for each purchase in cash and the fractional processing of less than 1,000 yen is performed. For example, the calculation is performed as shown in FIG. Next, as shown in FIG. 148, sales receivable data processing is performed. That is, the estimated balances of bills receivable and accounts receivable each month and the end of the period are calculated from the receivable turnover period of the reference value, and then the estimated collection amount of accounts receivable and the estimated collection amount of bills receivable are calculated. The calculation result data is stored in a matrix accounting table. At this time, the balance of 135 accounts receivable for each month is calculated as follows according to the target rotation period of the specified accounts receivable.
Balance of accounts receivable in the current month in N = sales in the month of PQ ÷ N × 12 ÷ 365 × target receivable turnover period (rounded down to the nearest thousand yen)
The account items are all matrix account items, and N represents the month elapsed since the beginning.
Monthly sales PQ = (500 sales in the month N-540 sales discount in the month N)
Also, from the calculated total of 135 accounts receivable for each month, the total of the amount collected by cash deposits, the amount collected by notes receivable, and the amount collected by offsetting the accounts payable are calculated. And other recovery amounts are subtracted), and it is calculated by the matrix accounting table recovery ratio of the reference data. In the same manner, as shown in FIG. 149, 130 bills receivable / 316 discount bills are predicted and stored, and the result is stored in a matrix accounting table. Next, purchase debt data processing is performed. That is, as shown in FIG. 150, the estimated balance of bills payable and accounts payable each month and the end of the period is calculated from the purchase obligation turnover period of the reference value, and then the expected payment amount of accounts payable and the forecast due date of bills payable Calculate the settlement amount. The calculation result data is stored in a matrix accounting table. Next, as shown in FIGS. 151 and 152, unpaid salary data processing is performed. The salary payment method is determined by reference data received for budget management. Therefore, if the reference data is unpaid salary processing, the unpaid salary processing is also performed in budget creation.

Budget Management / Financial Forecasting Process FIG. 153 is a flowchart showing the budget management / final financial forecast process of the accounting information management system according to the first embodiment.
As shown in FIG. 153, in the budget management / final settlement forecast process, first, in step S101, the process of the reference data receiving function B1 of the budget management function B is executed, and in step S102, the account item attribute setting of the budget management function B is performed. The process of function B2 is executed. Next, in step S103, the process of the annual budget registration function B3 of the budget management function B is executed, and in step S104, the annual profit plan table (corresponding to the reference value) is output (paper medium). On the other hand, the process of the monthly budget registration function B4 of the budget management function B is executed in step S105, and the monthly profit plan table (occurrence / cumulative total) is output in step S106 (paper medium). When the process of the capital transaction data input function B5 of the budget management function B is executed in step S107, the result is displayed on the screen in step S108. Next, when the process of the budget creation function B6 of the budget management function B is executed in step S109, the result is displayed on the screen in step S110. Next, when the process of the budget data checking / modifying / changing function B7 of the budget management function B is executed in step S110, the result is displayed on the screen in step S112. Next, when the process of the result management transfer function B7 of the budget management function B is executed in step S113, the result is displayed on the screen in step S114, and the budget management process ends. On the other hand, in the process of step S112, a matrix accounting table screen display process S115, a profit and loss chart (MQ accounting table and BS table) screen display process S116, a cash flow chart screen display process S117, and a classification pattern screen display process S118 are executed. At the same time, the matrix accounting table, the same month comparison table of the previous year, the profit and loss chart, the CF-profit chart, the cash flow chart, the monthly comparative financial statements, and the three-year comparison financial statement output process S119 (paper medium) are executed. Also, in the process of step S114, a budget performance comparison table output process S120 (paper medium) and a budget performance comparison funding schedule output process S121 (paper medium) are executed.

  Specifically, in the accounting information management system according to the first embodiment, when performing budget management and settlement forecast system (hereinafter referred to as B system), the following two methods can be selected. First, (1) budget management / financial forecasting is performed for a company that has already created a database area (database area for processing in units of companies) in the results management system (hereinafter referred to as A system). Alternatively, (2) a database of a company that performs budget management / financial forecasts is created first, and actual data is received later from the commercial distribution package accounting software (hereinafter referred to as accounting software) in the A system. Here, the method (1) is a method for creating a budget after the settlement of accounts, and the method (2) is selected when creating a budget before settlement of settlement. In both cases, accounting software data to be referred to when creating a budget will be accepted. With regard to (2), the budget for the next fiscal year cannot normally be prepared while the current fiscal year has not yet been finalized. The biggest problem is that the starting balance at the beginning of the period is not finalized at the time of creating the database of the company that manages the budget. In this case, a budget is created with the temporary starting balance, and the final balance is finalized after the settlement of accounts is finalized. It is also possible to perform update processing.

Next, a budget creation procedure will be described.
First, the accounting information management system according to the first embodiment provides a mechanism that allows a user to easily create a budget according to the procedure of a budget creation menu. That is, in the reference data receiving process in step S101, company data for budget management / financial forecast is selected from the receiving accounting software. When budget management is performed, a new database is created. Next, the business year (business year that has been processed by the receiving accounting software) to be used as a reference when creating a budget is determined. For example, it is possible to select such that “the previous fiscal year was used as a reference because the business performance in the previous fiscal year was bad”. Next, in order to perform processing in the B system in the account item attribute setting processing in step S102, necessary account item attribute setting processing is performed on various data received from the accounting software. Next, in the annual profit / loss budget input process in step S103, data of the annual profit / loss target that is relatively easy to create is input. Next, in the monthly profit / loss budget input process in step S105, the system automatically selects the “monthly profit / loss budget” based on the annual level budget amount created in step S103 and the reference data selected in step S101. Create At this time, when allocating the annual amount to each month, it is possible to select a method of allocating based on the seasonal variation index and whether to distribute evenly to each month like rent and depreciation expenses . In addition, the amount automatically allocated to each month by the system can be individually corrected by the user. Next, in a capital transaction input process in step 107, transactions other than profit / loss items such as loan repayment and capital investment are input. Next, in the budget creation process in step 109, based on the monthly budget created in step S105 and the capital transaction data input in step S107, annual and monthly forecast cash flow tables, forecast balance sheets, Automatically create forecast matrix accounting tables. Here, it is possible to deal with automatic consumption tax and salary system for next month payment. Next, in the modification modification process for the budget already created in step S111, the budget automatically created in step S109 can be modified from each input screen of “Matric accounting chart / profit chart / cash flow chart / classification pattern”. . The result is immediately reflected in various books. Next, in the data transfer process to the A system (actual management) in step S113, not only the profit and loss but also the balance sheet and the cash flow are determined as to why the target could not be achieved by transferring the budget related data to the A system. It becomes possible to consider from the aspect. At the same time, since the actual value has been determined for the month that has already passed, the end of the period can be predicted by adding the budget ahead to the actual value. Moreover, it is possible to flexibly cope with upward and downward revisions of the budget during the period.

FIG. 154 is a system configuration diagram illustrating an outline of the reference data receiving function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 155 shows an outline of processing according to the presence / absence of department management in the reference data acceptance processing of the budget management / financial forecast processing of the accounting information management system according to the first embodiment.
First, in this process, a list of companies of the receiving accounting software is displayed. At that time, the company No. determined in “Company data selection” Extract only the same companies. Note that budget management cannot be performed if reference data acceptance is not executed. Further, if there is a subject code that does not exist in the company data selected in “Company data selection” in the account item master of the reference data, only the subject item is extracted after the acceptance process and the account item attribute is set. Further, it is not possible to proceed to the next unless the setting is completed. The account level {MX level (accounts prepared in advance by the system) and accounting software level (accounts used in linked commercial accounting software)} can be selected regardless of the reference data level category. Follow the company level. In FIG. 155, the accounting information management system can perform budget management only for companies that have been accepted in the results management (A system). The processing contents in this case are as follows. First, as shown in FIG. 154, a master data receiving process of company data (specified as reference data) of the receiving accounting software is executed. Here, in the master acceptance, when the B system department master (hereinafter referred to as copy destination) is created from the receiving source accounting software department master (hereinafter referred to as copy source), only the data that exists in the copy source but does not exist in the copy destination. to add. (Nothing else is done.) Even if the same code exists in both and the names are different, copying is not performed. (Priority is given to the data that already exists at the copy destination.) Next, journal data receipt creates journal data (for reference) of the B system that has been decomposed into 1: 1 from the journal data for 12 months of the receiving accounting software. To do. Next, the money amount table acceptance performs the same processing as the “result management A system”. Next, the account attribute setting table acceptance adds only data that exists in the accounting software account master but does not exist in the A system account master when creating the A system account master from the accounting software account master. . (Nothing else is done.)

FIG. 156 is a system configuration diagram showing an outline of the account item attribute setting function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 157 shows the contents of the profit / loss budget data seasonal variation index calculation process of the account item attribute setting function in the budget management / final settlement forecast process of the accounting information management system according to the first embodiment.
As shown in FIG. 156, the accounting information management system sets a dedicated account item attribute for the reference data received from the company data list of accounting software. First, when an account master of this system is created from a receiving accounting software account master, if there is additional data, an attribute setting screen is displayed. The same attribute setting screen as the “result management A system” is used. However, only additional data is displayed. The process 1 in FIG. 156 performs the same process as the “result management A system”. In process 2, a reference value and a seasonal index for profit / loss budget data are created. The profit and loss budget data seasonal variation index calculation is performed as shown in FIG.

FIG. 158 is a system configuration diagram showing an outline of the budget creation function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 159 shows the processing contents (cash deposit attribute adjustment, accounts payable adjustment, current liability attribute adjustment) of the budget creation function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 160 shows the processing contents (accrued salary adjustment) of the budget creation function in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment.
Here, adjustment processing of “matrix account analysis table (for reference)” is performed (adjustment of erroneous journal entry, reverse journal entry, etc.). That is, a matrix account analysis table for budget is created from the MX level profit / loss budget amount or the receiving source accounting software level profit / loss budget amount and capital transaction budget amount data with reference to the matrix account analysis table received for reference. Also, a current balance (for budget) is created from the matrix account analysis table (for budget), and the amount is updated to the current cash flow balance and current cash flow balance. The budget creation processing procedure will be described in detail. First, the accounting information management system (1) adjusts the matrix account analysis table (for reference) and creates an MX level current budget balance. That is, the reverse attribute data in the MX attribute [08]: VQ fluctuation, [09]: F1 labor cost, [10]: F2 manufacturing cost, [11]: F3 SG & A cost, [12]: F4 strategy cost Perform reduction adjustment processing. Next, [09]: F1 personnel expenses and [19]: current liabilities are adjusted according to the salary payment form. Next, the starting balance is copied from the MX level current balance to the MX level current budget balance.

  The accounting information management system executes (2) monthly profit / loss budget data processing. That is, referring to the matrix account analysis table (for reference) received as a reference from the monthly profit / loss budget data (MX level monthly profit / loss budget data or accounting software level monthly profit / loss budget data), the matrix account analysis table (budget For). Further, the accounting information management system executes (3) capital transaction data processing. That is, a matrix account analysis table (for budget) is created from capital transaction data. Further, the accounting information management system executes (4) inventory data processing. That is, a matrix account analysis table (for budget) is created from inventory data. Further, the accounting information management system executes (5) automatic consumption tax calculation. That is, the consumption tax is calculated from the three transactions (1) to (3), and a matrix account analysis table (for budget) is created. (Only the basic taxation is calculated and not the simple taxation.) The accounting information management system executes (6) sales receivable data processing. That is, the MX attribute is calculated as [29 * • 3−]: bills receivable, [29 * • 4]: the balance of accounts receivable at the end of the period from the reference value of the sales receivable turnover period, ] [17− · 3 −] [18− · 3−] and accounts receivable collection amount [1 + • 4− [3 + • 4 −] [17− • 4−] are calculated. The MX attribute means vertical and horizontal item names for creating a matrix accounting table. For example, in [1 + · 3-], 1+ represents a debit (column: horizontal), and 3- represents a credit (row, vertical). Further, the accounting information management system executes (7) purchase debt data processing. That is, [16− • 29 *]: bills payable [17− • 29 *]: the balance of accounts payable at the end of the period is calculated from the reference number of payable turnover days, and the bill settlement amount [16− • 1− ] And payables payable [17− · 1 −] [17− · 16 +]. The accounting information management system executes (8) data processing such as unpaid salary. That is, a payment amount calculation process such as unpaid salary is performed. The accounting information management system executes (9) balance master creation processing. That is, the amount is updated from the created matrix account analysis table (for budget) to the current budget balance (occurrence / cumulative), current budget funding balance, current budget cash flow balance. The monthly amounts of [639: Increase / decrease in inventory Δ] and [844: Fixed cost included in inventory] calculated in the MX level profit / loss budget are updated to the current budget balance.

Monthly Profit / Loss Budget Data Processing FIG. 161 shows the contents of monthly profit / loss budget data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 162 shows a processing example of monthly profit / loss budget data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 163 is a table showing MX attribute units, apportionment units, and priorities of monthly profit / loss budget data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 164 shows the contents of the profit / loss budget apportioning data creation procedure in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment. FIG. 165 shows the contents of the distribution data by subject category in the budget management / financial forecast processing of the accounting information management system according to the first embodiment.

  Here, first, the matrix account is calculated by summing up the amount from the next profit / loss budget data (MX level or receiving accounting software level (accounting software item level)) with reference to the matrix account analysis table (for reference) received for reference. Create an analysis table (for budget). Next, the already generated profit / loss budget data is apportioned according to the apportionment unit of the supplementary table 2 in FIG. 163 for each counterpart subject in the MX attribute unit shown in the appendix 1 of FIG. 163. The apportionment unit for the apportionment calculation follows the priority order of Appendix Table 3 in FIG. Based on the accepted matrix accounting table as reference data, the monthly profit / loss budget data for each month (or each month if department management is in effect, by department), debit or credit matrix counterparty items Is specified and a forecast matrix accounting table is created. If the matrix account item entered in the monthly profit and loss budget falls under [23] PQ sales to [14] F3 non-operating expenses, as shown in FIG. 161 based on the received reference data. Distribute and save in matrix accounting. Specifically, processing is performed according to the contents of FIGS. 164 to 165.

Sales Receivable Data Processing FIG. 166 shows the contents of sales receivable data processing in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment.
As shown in FIG. 166, here, first, (1) calculation of expected sales receivable balance of each month (Nth month) (loop count: 12 times) is executed. That is, for the balance of bills receivable (N), the calculation is executed in the Nth month 550: sales PQ budget amount / N × 12) / 365 × bill revolving period (target value 999.9 days). For 135: Accounts receivable balance (N), calculation is executed by (550 of Nth month: sales PQ budget amount / N × 12) ÷ 365 × accounts receivable rotation period (target value 999.9 days). For 316: discount bill (N), the calculation is executed at (550th month Nth month: sales PQ budget amount ÷ N × 12) ÷ 365 × discount bill rotation period (target value 999.9 days). When managing departments rounded down to the nearest thousand yen, the company-wide total amount is used. Further, (2) Calculation of the expected receivable collection amount for each month (Nth month) (loop count: 12 times) is executed. Further, (3) 135: Receivable collection amount (N) is prorated to [01-04] [03-04] [17-04] for each month (loop count: 12 times). (4) In the same manner, “130: bills received” and “316: discount bills” are processed.

FIG. 167 shows a calculation process for accounts receivable and the like in the budget management / final settlement forecast process of the accounting information management system according to the first embodiment.
Here, 135: N month [01-04], [03-04], [17-04] of accounts receivable, 130: N month [01-03], [17-03], [18-] of bills receivable 03] and 316: N month [01-18] of the discount bill are calculated by reference data apportionment. Also, 135: N-month balance and N-month balance of accounts receivable, 130: N-month balance and N-month balance of bills receivable, 316: N-month balance and N-month balance of discount bills, Read from matrix account analysis table (for budget). Further, the balance of other data is calculated based on the number of rotation days.

FIG. 168 shows the contents of purchase debt data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment.
As shown in FIG. 168, first, (1) calculation of the expected purchase debt balance for each month (Nth month) (loop count: 12 times) is performed. That is, for 300: bill balance (N), the calculation is executed by (550th month N: sales / N × 12) / 365 × bill bill rotation period (target value 999.9 days). 310: Accounts payable balance (N) is calculated by (550th month N: sales / N × 12) / 365 × accounts payable rotation period (target value 999.9 days). When managing departments rounded down to the nearest thousand yen, the company-wide total amount is used. Next, (2) calculation of expected payables for each month (Nth month) is performed (loop count: 12 times). Next, (3) 310: Accounts payable (N) is prorated to [01-04] [03-04] [17-04] for each month (the number of loops: 12). (4) In the same manner, “300: bill of payment” is processed.

FIG. 169 shows a calculation process of accounts payable and the like in the budget management / final settlement forecast process of the accounting information management system according to the first embodiment. FIG. 170 shows changes in accounts receivable in the budget management / financial forecast processing of the accounting information management system according to the first embodiment.
Here, 310: N months [17-01] and [17-16] of accounts payable and 300: N months [16-01] of bills payable are calculated by reference data apportionment. Further, 310: N-month balance and N-month balance of accounts payable and 300: N-month balance and N-month balance of bills payable are read from the matrix account analysis table (for budget). Further, the balance of other data is calculated based on the number of rotation days.

FIG. 171 shows the contents of the salary payment method in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 172 shows the contents of unpaid salary data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 173 shows the contents of the data transfer process to the results management in the budget management / financial forecast process of the accounting information management system according to the first embodiment.
Accounting Information Management System According to Embodiment 1 As shown in FIG. 172, the salary payment method is determined by reference data received for budget management. Therefore, if the reference data is unpaid salary processing, the unpaid salary processing is also performed in budget creation. In the accounting information management system according to the first embodiment, as shown in FIG. 173, not only the profit / loss but also why the target could not be achieved by transferring the budget-related data to the A system (actual management). It will be possible to examine the balance sheet and cash flow. At the same time, since the actual value has been determined for the month that has already passed, the end of the period can be predicted by adding the budget ahead to the actual value. Moreover, it is possible to flexibly cope with upward and downward revisions of the budget during the period. Here, the transfer process is not performed for the month in which the performance data has been accepted from the accounting software in the A system. On the A system side, the transferred budget data can be freely changed and corrected. Even in that case, it does not affect the budget data as the transfer source. However, when the transfer process is performed again, the corrected data is overwritten with the transfer data. Furthermore, the amount at the end of the period can be predicted from the actual data and the budget data transferred or modified. Even when the budget data that has been created is modified and changed, it is completely separated from the transferred simulation data and will not interfere with each other.

FIG. 1 shows an example of the flow of accounting processing for one year by a company using conventional financial statements (B / S, P / L, C / F, etc.). FIG. 2 shows a simplified example of a matrix accounting table that displays a balance sheet (B / S), a profit and loss statement (P / L), and a cash flow performance table (C / F) together. FIG. 3 shows an example of the added value accounting table, CF (cash flow) added value accounting table, and BS table (stock table) used in the accounting information management system and accounting information management program according to the present invention. FIG. 4 is a list showing matrix attributes used in the accounting information management system according to the first embodiment. FIG. 5 is a list showing matrix account items used in the accounting information management system according to the first embodiment. FIG. 6 is a list showing matrix account items used in the accounting information management system according to the first embodiment. FIG. 7 is a list showing matrix account items used in the accounting information management system according to the first embodiment. FIG. 8 is a list showing a part of matrix account items used in the accounting information management system according to the first embodiment. FIG. 9 is a list showing items of the cash flow table used in the accounting information management system according to the first embodiment. FIG. 10 is a list showing items of the cash flow calculation sheet used in the accounting information management system according to the first embodiment. FIG. 11 shows a matrix accounting table compiled by the accounting information management system of the first embodiment. FIG. 12 shows a variable profit and loss statement in the year-on-year comparison table tabulated by the accounting information management system of the first embodiment. FIG. 13 shows a balance sheet (asset part) of the same month comparison table of the previous year which is tabulated by the accounting information management system of the first embodiment. FIG. 14 shows a balance sheet (debt / equity section) of the same month comparison table of the previous year which is tabulated by the accounting information management system of the first embodiment. FIG. 15 shows an MQ accounting table compiled by the accounting information management system of the first embodiment. FIG. 16 shows a BS (stock) table compiled by the accounting information management system of the first embodiment. FIG. 17 shows a CF-MQ accounting table compiled by the accounting information management system of the first embodiment. FIG. 18 shows a cash flow calculation sheet compiled by the accounting information management system of the first embodiment. FIG. 19 shows a cash flow chart (part 1) tabulated by the accounting information management system of the first embodiment. FIG. 20 shows a cash flow chart (part 2) tabulated by the accounting information management system of the first embodiment. FIG. 21 shows a variable income statement of the monthly comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 22 shows a balance sheet (asset part) of the monthly comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 23 shows a balance sheet (debt capital section) of monthly comparative financial statements compiled by the accounting information management system of the first embodiment. FIG. 24 shows a variable profit and loss statement of the three-year comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 25 shows a balance sheet (asset part) of the three-period comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 26 shows a balance sheet (liability capital part) of the three-period comparative financial statements tabulated by the accounting information management system of the first embodiment. FIG. 27 shows an annual profit plan table (variable profit / loss statement) tabulated by the accounting information management system of the first embodiment. FIG. 28 shows a monthly profit plan table (variable profit / loss statement) tabulated by the accounting information management system of the first embodiment. FIG. 29 shows a variable profit / loss statement in the budget performance comparison table that is tabulated by the accounting information management system of the first embodiment. FIG. 30 shows a balance sheet (asset part) of a budget performance comparison table that is tabulated by the accounting information management system of the first embodiment. FIG. 31 shows a balance sheet (debt capital section) of the budget performance comparison table compiled by the accounting information management system of the first embodiment. FIG. 32 shows a budget performance comparison funding table compiled by the accounting information management system of the first embodiment. FIG. 33 is a system configuration diagram showing the overall configuration of the accounting information management system according to the first embodiment. FIG. 34 is a system configuration diagram showing a company selection function portion of the accounting information management system according to the first embodiment. FIG. 35 is a system configuration diagram showing the remarks function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 36 is a system configuration diagram showing the deletion function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 37 is a system configuration diagram showing a backup function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 38 is a system configuration diagram showing a restore function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 39 is a system configuration diagram showing an acceptance function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 40 is a system configuration diagram showing a search function portion of the acceptance function of the company selection function of the accounting information management system according to the first embodiment. FIG. 41 is a system configuration diagram showing a reception execution function part of the reception function of the company selection function of the accounting information management system according to the first embodiment. FIG. 42 is a correspondence table showing the elapsed month processing of the acceptance execution function portion of the acceptance function of the company selection function of the accounting information management system according to the first embodiment. FIG. 43 shows a journal entry sample (pre-decomposition journal entry detail table) that is decomposed by the journal decomposition processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 44 shows the contents of composite journal disassembly pattern processing by the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 45 shows a journal sample (post-decomposition journal detail table) after being decomposed by the journal decomposition processing function of the acceptance execution function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 46 is a flowchart showing the flow of the first half of the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to Embodiment 1 (single journal disassembly journal). FIG. 47 is a flowchart showing the flow (single journal disassembly) of the latter half of the journal disassembly processing function of the acceptance execution function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 48 is a system configuration diagram showing the account item setting function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 49 is a system configuration diagram showing the attribute copy function portion of the account item setting function of the company selection function of the accounting information management system according to the first embodiment. FIG. 50 is a system configuration diagram showing an attribute change function portion of the company selection function of the accounting information management system according to the first embodiment. FIG. 51 is a system configuration diagram showing a completion processing function part of the company selection function of the accounting information management system according to the first embodiment. FIG. 52 shows a matrix accounting attribute master table used in the account item attribute setting process of the accounting information management system of the first embodiment. FIG. 53 is a list showing a correspondence relationship between the total account items, matrix attributes, and matrix accounting account items of the receiving source accounting software used in the account item attribute setting process of the accounting information management system according to the first embodiment. FIG. 54 is a table showing a correspondence relationship between the total account item of the receiving source accounting software used in the account item attribute setting process of the accounting information management system of the first embodiment, the matrix attribute, and the matrix accounting account item. FIG. 55 is a list showing a correspondence relationship between the total account items, matrix attributes, and matrix accounting account items of the receiving source accounting software used in the account item attribute setting process of the accounting information management system according to the first embodiment. FIG. 56 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 57 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 58 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 59 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 60 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 61 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 62 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 63 shows an input pattern table used in the input function by the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 64 shows a processing screen used in the input function based on the matrix table of the simulation function of the accounting information management system of the first embodiment. FIG. 65 shows a processing screen used for the input function by the MQ accounting table of the simulation function of the accounting information management system of the first embodiment. FIG. 66 is a list showing a breakdown of transaction means used in the input function by the MQ accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 67 shows an input screen used for the input function by the MQ accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 68 is a list showing a list of input items used in the input function based on the cash flow chart of the simulation function of the accounting information management system according to the first embodiment. FIG. 69 shows an input screen used for the input function by the cash flow chart of the simulation function of the accounting information management system according to the first embodiment. FIG. 70 is a list showing input patterns used in the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 71 is a list showing input patterns used in the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 72 is a list showing input patterns used in the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 73 is a list showing input patterns used in the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 74 shows an input screen used for the input function from the classification pattern of the simulation function of the accounting information management system according to the first embodiment. FIG. 75 is a list showing a correspondence relationship between a simulation classification used in an input operation from a classification pattern of a simulation function of the accounting information management system of Embodiment 1 and an input screen to be used. FIG. 76 shows an input screen for matrix level (no department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 77 shows an input screen for matrix level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 78 shows a department list screen for an input screen for matrix level (with department management) used in an input operation from a classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 79 shows an input screen for the receiving source accounting software level (without department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 80 shows an input screen for the receiving source accounting software level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 81 shows a department list screen for an input screen for the receiving source accounting software level (with department management) used in the input operation from the classification pattern of the simulation function of the accounting information management system of the first embodiment. FIG. 82 is a list showing a correspondence relationship between simulation categories used in the input operation of the simulation function of the accounting information management system of the first embodiment and input screens used. FIG. 83 shows an input screen for matrix level (no department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 84 shows an input screen for matrix level (with department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 85 shows an input screen for the receiving source accounting software level (no department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 86 shows an input screen for the receiving source accounting software level (with department management) used in the input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 87 is a list showing a correspondence relationship between the simulation classification used in the total object changing operation of the simulation function of the accounting information management system according to the first embodiment and the input screen used. FIG. 88 shows an input screen used in a totaling object changing operation of the simulation function of the accounting information management system of the first embodiment. FIG. 89 shows an input screen used in the collection / inventory data input operation of the simulation function of the accounting information management system of the first embodiment. FIG. 90 is a system configuration diagram showing a simulation function part of the accounting information management system of the first embodiment. FIG. 91 is a flowchart showing input processing from the matrix accounting table of the simulation function of the accounting information management system of the first embodiment. FIG. 92 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 93 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 94 is an explanatory diagram showing details of data reading from the matrix accounting table and data updating processing of the simulation function of the accounting information management system of the first embodiment. FIG. 95 is an explanatory diagram showing processing when the simulation data input classification of the simulation function of the accounting information management system according to the first embodiment is 1: receipt source accounting software account level. FIG. 96 is an explanatory diagram showing details of data reading from the matrix accounting table and data updating processing of the simulation function of the accounting information management system of the first embodiment. FIG. 97 is a flowchart showing an input process from the MQ accounting table of the simulation function of the accounting information management system of the first embodiment. FIG. 98 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 99 is an explanatory diagram showing details of input processing from the matrix accounting table of the simulation function of the accounting information management system according to the first embodiment. FIG. 100 is an explanatory diagram showing the flow of basic processing of the budget management function of the accounting information management system according to the first embodiment. FIG. 101 is a table showing validity / invalidity of menu item buttons in the basic process of the budget management function of the accounting information management system according to the first embodiment. FIG. 102 is a table showing processing contents according to the presence or absence of department management in the basic processing of the budget management function of the accounting information management system according to the first embodiment. FIG. 103 shows an input screen for receiving reference data for the budget management function of the accounting information management system according to the first embodiment. FIG. 104 shows an input screen for setting reference data attributes for the budget management function of the accounting information management system according to the first embodiment. FIG. 105 shows an input screen for inputting the annual profit / loss budget of the budget management function of the accounting information management system according to the first embodiment. FIG. 106 shows a method for inputting an annual budget amount (no department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 107 shows an input screen (without department management) of the annual budget amount of the budget management function of the accounting information management system according to the first embodiment. FIG. 108 shows an input method (with department management) of the annual budget amount of the budget management function of the accounting information management system according to the first embodiment. FIG. 109 shows an annual budget amount input screen (with department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 110 shows a processing screen of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 111 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 112 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 113 shows the contents of the allocation classification function of the budget management function of the accounting information management system according to the first embodiment. FIG. 114 shows a seasonal variation index calculation method of the budget management function of the accounting information management system according to the first embodiment. FIG. 115 shows a processing screen of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 116 shows a processing screen of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 117 shows an operation method according to the presence / absence of department management in the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 118 shows the processing result of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 119 shows a processing result of the inventory function of the budget management function of the accounting information management system according to the first embodiment. FIG. 120 shows a monthly profit / loss budget input processing screen of the budget management function of the accounting information management system according to the first embodiment. FIG. 121 shows a monthly budget amount input method (no department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 122 shows a monthly budget amount input screen (no department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 123 shows a monthly budget amount input method (with department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 124 shows a monthly budget amount input screen (with department management) of the budget management function of the accounting information management system according to the first embodiment. FIG. 125 shows a processing screen of the allocation function in the budget management function of the accounting information management system according to the first embodiment. FIG. 126 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 127 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 128 shows details of allocation classification in the budget management function of the accounting information management system according to the first embodiment. FIG. 129 shows a seasonal index calculation method in the budget management function of the accounting information management system according to the first embodiment. FIG. 130 shows a processing screen of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 131 shows an operation method of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 132 shows a processing result (actual amount) of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 133 shows the processing result (variation ratio) of the inventory function in the budget management function of the accounting information management system according to the first embodiment. FIG. 134 shows a processing screen of the capital transaction input function in the budget management function of the accounting information management system according to the first embodiment. FIG. 135 shows an input screen of the capital transaction input function in the budget management function of the accounting information management system according to the first embodiment. FIG. 136 shows a processing screen of the budget creation processing function in the budget management function of the accounting information management system according to the first embodiment. FIG. 137 shows the input items of the budget creation processing function in the budget management function of the accounting information management system according to the first embodiment. FIG. 138 shows a processing screen of the budget confirmation / correction change function in the budget management function of the accounting information management system according to the first embodiment. FIG. 139 is an explanatory diagram showing accepted reference data adjustment processing of budget creation processing in the budget management function of the accounting information management system according to the first embodiment (pattern A). FIG. 140 is an explanatory view showing accepted reference data adjustment processing of budget creation processing in the budget management function of the accounting information management system according to Embodiment 1 (pattern B). FIG. 141 shows the data distribution process of the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 142 shows a calculation example of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 143 is a list showing item positions of the matrix accounting table in the budget creation process of the budget management function of the accounting information management system according to the first embodiment (No. 1). FIG. 144 is a list showing item positions of the matrix accounting table in the budget creation process of the budget management function of the accounting information management system according to the first embodiment (No. 2). FIG. 145 is a list showing item positions of the matrix accounting table in the budget creation process of the budget management function of the accounting information management system according to the first embodiment (No. 3). FIG. 146 is a list showing the item positions of the matrix accounting table in the budget creation process of the budget management function of the accounting information management system according to the first embodiment (No. 4). FIG. 147 shows a consumption tax amount calculation example of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 148 shows an example of calculating accounts receivable in the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 149 shows a receivable calculation example of the budget creation process in the budget management function of the accounting information management system according to the first embodiment. FIG. 150 shows an example of accounts payable calculation in budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 151 shows an unprocessed salary data processing method of budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 152 shows an unprocessed salary data processing example of the budget creation processing in the budget management function of the accounting information management system according to the first embodiment. FIG. 153 is a flowchart showing budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 154 is a system configuration diagram illustrating an outline of the reference data receiving function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 155 shows an outline of processing according to the presence / absence of department management in the reference data acceptance processing of the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 156 is a system configuration diagram showing an outline of the account item attribute setting function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 157 shows the contents of the profit / loss budget data seasonal variation index calculation processing of the account item attribute setting function in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment. FIG. 158 is a system configuration diagram showing an outline of the budget creation function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 159 shows the processing contents (cash deposit attribute adjustment, accounts payable adjustment, current liability attribute adjustment) of the budget creation function in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 160 shows the processing contents (accrued salary adjustment) of the budget creation function in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment. FIG. 161 shows the contents of the monthly profit / loss budget data processing in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment. FIG. 162 shows a processing example of monthly profit / loss budget data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 163 is a table showing MX attribute units, apportionment units, and priorities of monthly profit / loss budget data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 164 shows the contents of the profit / loss budget apportioning data creation procedure in the budget management / final settlement forecast processing of the accounting information management system according to the first embodiment. FIG. 165 shows the contents of the distribution data by subject category in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 166 shows the contents of sales receivable data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 167 shows a calculation process for accounts receivable and the like in the budget management / final settlement forecast process of the accounting information management system according to the first embodiment. FIG. 168 shows the contents of purchase debt data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 169 shows a calculation process of accounts payable and the like in the budget management / final settlement forecast process of the accounting information management system according to the first embodiment. FIG. 170 shows changes in accounts receivable in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 171 shows the contents of the salary payment method in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 172 shows the contents of unpaid salary data processing in the budget management / financial forecast processing of the accounting information management system according to the first embodiment. FIG. 173 shows the contents of the data transfer process to the results management in the budget management / financial forecast process of the accounting information management system according to the first embodiment.

  B Simulation means (financial forecasting means)

Claims (3)

An accounting information management system using a matrix accounting table in which columns indicating debits corresponding to accounts and rows indicating credits are arranged in a matrix,
  As the account, store the specific account software account that is the account of the general account master created by the specific account software and the matrix account of the matrix account master prepared by yourself,
  For each of the matrix account items, store a matrix account list set in association with matrix attributes displayed as item names of each row and each column corresponding to each row and each column of the matrix accounting table,
  Accepting the specified accounting software account item and journal data of the receiving accounting software from the receiving accounting software as the specified accounting software by the receiving execution means,
  By the account item setting means, for the journal data received from the receiving source accounting software, the specific accounting software account of the receiving source accounting software, the matrix attribute and the matrix account item are associated,
  The journal disassembly processing means accepts a journal detail record set in units of slips from the receiving accounting software, sets the amount of the debit journal detail record in the journal detail record set to a debit amount variable, and the journal detail record set Execute the first process of setting the amount of the credit journal entry record in the credit amount variable,
  Next, a second process for determining whether or not the amount of the debit amount variable matches the amount of the credit amount variable is executed by the journal decomposition processing means,
  If it is determined by the journal disassembly processing means that the amount of the debit amount variable and the amount of the credit amount variable match in the second processing, the debit item and the credit item of the corresponding line in the post-decomposition journal details table , Respectively, to execute a third process for inserting a record with the matched debit amount variable and credit amount variable,
  If it is determined in the second process that the amount of the debit amount variable does not match the amount of the credit amount variable, the amount of the debit amount variable is greater than the amount of the credit amount variable. Execute the fourth process to determine whether
  When it is determined by the journal disassembly processing means that the amount of the debit amount variable is larger than the amount of the credit amount variable in the fourth processing, a record with the amount of the credit amount variable is recorded in the corresponding line of the disaggregation journal entry details table And a value obtained by subtracting the amount of the credit amount variable from the amount of the debit amount variable is set in a new debit amount variable, and then the fifth process of setting “0” to the credit amount variable is executed. Then, referring to the next line of the credit journal detail record set, the fifth process is repeated until the value of the debit amount variable becomes “0”,
  If it is determined by the journal disassembly processing means that the amount of the debit amount variable is smaller than the amount of the credit amount variable in the fourth processing, a record with the amount of the debit amount variable is recorded in the corresponding line of the disaggregation journal entry details table And a value obtained by dividing the amount of the debit amount variable from the amount of the credit amount variable is set in a new debit amount variable, and then the sixth process of setting “0” to the debit amount variable is executed. Then, referring to the next line of the debit journal detail record set, the sixth process is repeated until the value of the credit amount variable becomes “0”,
  If it is determined by the journal disassembly processing means that all debit item records in the journal item record set have been referenced or all credit item records have been referenced, the first journal item record set is updated with respect to the first journal item record set. The sixth process is executed from the process,
  The journal data of a single journal, which has been decomposed into a 1: 1 relationship by the first process to the sixth process by the general function means, is converted into the matrix for the matrix account item to which each of the journal data corresponds. In the matrix accounting table, the seventh process of creating the matrix accounting table is executed by writing the total amount in the items where the corresponding matrix attributes of the corresponding debit and credit are intersected. Accounting information management system. For each of the matrix account items, a cash flow attribute and a cash flow attribute are associated with each other and set in the matrix account list.
  In the matrix accounting table, the item corresponding to the cash flow attribute corresponds to the journal data when the journal data is divided into single journal data by the journal disassembly processing means and the journal data corresponds to a fund transaction. The journal data is aggregated according to the cash flow attribute associated with the matrix account
  In the matrix accounting table, the item corresponding to the cash flow attribute includes, as for the journal data decomposed into single journal data by the journal disassembly processing unit, if the journal data corresponds to a cash flow transaction, the journal data The accounting information management system according to claim 1, wherein the journal data is aggregated according to the cash flow attribute associated with the matrix account item corresponding to. Furthermore, the simulation means automatically determines the debit account item and the credit account item according to the coordinates specified by the rows and columns of the matrix accounting table, and selects one of the account items. 3. The accounting information management system according to claim 1, wherein the other account item is automatically determined.

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