JP7112260B2 - Management accounting data creation support device, management accounting data creation support method, and management accounting data creation support program - Google Patents

Description

The present invention relates to a management accounting data creation support device, a management accounting data creation support method, and a management accounting data creation support program.

Patent Literature 1 discloses an accounting system capable of creating a profit plan variance analysis report. You can enter the profit plan and variance analysis in the profit plan variance analysis report. The columns for each month can include columns for budget, actual results, and difference.

JP 2015-028775 A

However, in the above technique, the user has to input details of the execution contents in the profit plan difference analysis of the management strategy system/business strategy 704, which is troublesome. Without accumulating such data, it is not possible to use the function of automatically creating a profit plan difference analysis report.

The present invention has been made in view of the above. An object of the present invention is to provide a data creation support device, a management accounting data creation support method, and a management accounting data creation support program.

In order to solve the above-described problems and achieve the object, a management accounting data creation support device according to the present invention provides a management accounting data creation support apparatus for supporting the creation of management accounting data capable of comparing first data and second data. , a management accounting data creation support device comprising a control unit, wherein the control unit includes item setting reception means for receiving settings of items to be included in the management accounting data; Management accounting data creation means for creating management accounting data based on items, and storage storing at least performance data indicating actual income and expenditure and performance data prior to journal entry, associated with recording dates and scheduled payment dates. and a performance data collection unit that collects the performance data up to a specified reference date from the department, and the item setting receiving means selects, as the items, at least the performance data to be extracted as the first data. and budget data; a comparison item for specifying one of actual data and budget data to be extracted as the second data; the first data and the second data; can receive one output unit to be selectively output as the management accounting data from among a plurality of output units composed of one information and a plurality of information of common information commonly included in The performance data collection unit collects performance data up to the reference year and month from the storage unit, corresponding to one of the designated accounting methods out of the accounting method based on the date of recording or the date of deposit/withdrawal.

Further, in the management accounting data creation support device according to the present invention, the one information among the output units is a management item for managing performance data and budget data for each predetermined attribute, and the plurality of information are: Including business partners, divisions, and contract numbers, and as the one output unit, a unit of management items, a unit containing management items and business partners, a unit containing management items, business partners, and divisions, and a management item and business partners and contract number.

Moreover, the management accounting data creation support device according to the present invention further includes a budget data collection unit that collects the budget data of the designated budget division from the storage unit.

Further, the control unit of the management accounting data creation support device according to the present invention includes information about a comparison result in the management accounting data.

Further, the control unit of the management accounting data creation support device according to the present invention outputs the management accounting data according to a preset output format.

Further, a management accounting data creation support method according to the present invention is a management accounting data creation support device having a control unit for supporting creation of management accounting data capable of comparing first data and second data. a management accounting data creation support method executed in a control unit, comprising: an item setting receiving step for receiving settings of items to be included in the management accounting data; and the items set in the item setting receiving step a management accounting data creation step for creating management accounting data based on the above, and at least a storage unit that stores performance data indicating actual income and expenditure and performance data before recording journal entries, in which recording dates and scheduled payment dates are associated and a performance data collection step of collecting the performance data up to a specified reference year and month , wherein the item setting reception step designates one of performance data and budget data to be extracted as the first data a comparison item receiving step for receiving a comparison item for designating one of actual data and budget data to be extracted as the second data; An output unit for receiving one output unit to be selectively output as the management accounting data, out of a plurality of output units composed of one piece of common information and a plurality of pieces of information commonly included in the second data. and a receiving step, wherein in the performance data collection step, the performance data up to the base year and month corresponding to one of the designated accounting methods out of the accounting method based on the date of recording or the date of deposit and withdrawal Collect from storage.

Further, a management accounting data creation support program according to the present invention is a management accounting data creation support device having a control unit for supporting creation of management accounting data capable of comparing first data and second data. a management accounting data creation support program for execution by the control unit, comprising: an item setting reception step for receiving settings of items to be included in the management accounting data; A management accounting data creation step for creating management accounting data based on the items obtained, and at least the actual data showing the actual income and expenditure associated with the recording date and the scheduled payment date, and the actual data before recording journal entries are stored. and a performance data collection step of collecting the performance data up to a specified reference date from the storage unit , wherein the item setting receiving step selects one of the performance data and the budget data to be extracted as the first data. a target item receiving step of receiving a target item for designating a comparison item receiving step of receiving a comparison item for designating one of actual data and budget data to be extracted as the second data; receiving one output unit to be selectively output as the management accounting data from among a plurality of output units composed of one piece of information and a plurality of pieces of common information commonly included in the data and the second data; and an output unit receiving step , wherein in the actual data collection step, the actual data up to the reference year and month corresponding to one of the designated accounting methods out of the accounting method based on the accounting date or the date of deposit/withdrawal. is collected from the storage unit.

According to the present invention, it is possible not only to compare performance information and budget information, but also to compare budget information with each other, and it is possible to select the granularity of comparison from options prepared in advance.

FIG. 1 is a block diagram showing an example of the configuration of a management accounting data creation support device according to an embodiment. FIG. 2 is a diagram illustrating an example of a condition extraction screen of the management accounting data creation support device according to the embodiment; FIG. 3(a) is an example of a budget information table according to the embodiment, (b) is an example of a performance information table according to the embodiment, and (c) is an example of performance data extracted on a recording date basis. be. FIG. 4 is a diagram illustrating an example of outputting management accounting data in the form of a form according to the embodiment; FIG. 5A is an example of a budget information table according to the embodiment, FIG. 5B is an example of a performance information table according to the embodiment, and FIG. 5C is an example of performance data extracted on a deposit/withdrawal date basis is. FIG. 6 is a diagram illustrating an example of outputting management accounting data in a form format according to the embodiment; FIG. 7 is a flowchart of an example of a procedure of processing executed by the management accounting data creation support device according to the embodiment;

Embodiments of a management accounting data creation support device, a management accounting data creation support method, and a management accounting data creation support program according to the present invention will be described in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. Constitution]
An example of the configuration of a management accounting data creation support device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of a management accounting data creation support device according to an embodiment.

The management accounting data creation support device 100 is, for example, a commercially available desktop personal computer. However, the management accounting data creation support device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, a tablet personal computer, or the like. may be a portable information processing apparatus.

The management accounting data creation support device 100 can select performance data indicating revenue and expenditure results or budget data created at a predetermined time in the fiscal year as the target of income and expenditure analysis in the real estate industry etc. Data can be compared and referenced. In order to realize such functions, the management accounting data creation support device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input/output interface unit . Each unit included in the management accounting data creation support device 100 is communicably connected via an arbitrary communication path.

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

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor including a home television, as well as speakers and a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. Here, the storage unit 106 includes a budget information table 106a, a performance information table 106b, created management accounting data 106c, an output format master 106d, and the like.

The budget information table 106a stores information on budgets created at the beginning of a fiscal year or in the middle of a fiscal year. These pieces of budget information are linked to, for example, management items such as rental income, divisions of properties, business partners, and contract numbers.

The performance information table 106b stores performance information that is the actual income and expenditure. The performance information is linked to, for example, management items such as rental income, divisions of properties, business partners, contract numbers, accounting dates, and scheduled payment dates.

The created management accounting data 106c stores income and expenditure transition data as management accounting data created based on at least one of the budget information stored in the budget information table 106a and the performance information stored in the performance information table 106b. do. The balance transition data is automatically created and stored in the created management accounting data 106c, for example, when target items and comparison items are selected and some conditions are specified for these items.

The output format master 106d is a master in which a format for outputting balance transition data in a form format is registered. The user can specify the output order of expense items for each income/expenditure classification such as property income/expenditure, and can register a plurality of formats that meet the needs.

The control unit 102 is a CPU or the like that comprehensively controls the management accounting data creation support device 100 . The control unit 102 has an internal memory for storing control programs such as an OS, programs defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. Here, the control unit 102 functionally conceptually includes an item setting reception unit 102a, a budget data collection unit 102b, a performance data collection unit 102c, a management accounting data creation unit 102d, a display execution unit 102e, and the like.

The item setting reception unit 102a is configured to be able to receive target items, comparison items, and output units. A target item is an item to be subjected to a balance analysis, and specifically, one of performance data and budget data can be set as the first data. A comparison item is an item to be compared with a target item. Specifically, one of performance data and budget data can be set as the second data. The output unit is the unit of comparison between the target item and the comparison item, and the management item as one piece of information is the basic unit, and from among them, each business partner as multiple pieces of information, each section of a property, etc. Data can be extracted on a contract-by-contract basis. Here, the management items manage performance data and budget data for each predetermined attribute. Attributes of performance data and budget data include property income, rent income, and the like.

The budget data collection unit 102b collects budget data based on the categories specified by the user. The user can specify categories of budget data to be output, such as initial budget and supplementary budget.

The performance data collection unit 102c collects performance data based on the accounting method specified by the user. The user can specify either accounting date-based (accrual basis) or deposit/withdrawal date-based (cash basis).

The management accounting data creation unit 102d creates balance transition data based on the collected budget data, performance data, and the like. At this time, the management accounting data creating unit 102d gives the comparison result to the balance transition data based on the comparison format specified by the user. By specifying the comparison format, the user can assign either the amount of difference between the target item and the comparison item or the ratio of the difference between the target item and the comparison item to the balance transition data as a comparison result.

The display execution unit 102e displays processing information and processing results on the screen, such as the user displaying and setting conditions for creating income and expenditure transition data on the screen and displaying the created income and expenditure transition data in a form format. Supports the creation of management accounting data by displaying it.

[2. Concrete example]
An example of the functions of the management accounting data creation support device 100 according to the present embodiment will be specifically described with reference to FIGS. 2 to 6. FIG.

FIG. 2 is a diagram showing an example of a condition extraction screen of the management accounting data creation support device 100 according to the embodiment. When the management accounting data creation support program is started by the user double-clicking a software icon or the like, the management accounting data creation support device 100 causes the display execution unit 102e to display the income and expenditure condition extraction screen as shown in FIG. A transition table creation screen is launched on the output device 114 or the like to enable input by the input device 112 or the like.

In the "managed object" on the income/expenditure transition table creation screen, the user can set the manager of the property to be extracted in the income/expenditure transition data to be created from now on. The manager of the property is, for example, the company itself, the owner, or the like.

In the "accrual/cash" on the balance transition table creation screen, the user can specify whether the actual data will be output based on the date of recording or the date of deposit/withdrawal in the balance transition data to be created from now on. . If no performance data is set for either the target item or the comparison item, this "occurrence/cache" item is invalid.

The user can set items to be analyzed in the "target" on the balance transition table creation screen. As described above, items that can be set are budget data or performance data. When budget data is set as "target", the user can further specify a budget category such as an initial budget or a supplementary budget. When the performance data is set as "target", the user can further specify the reference year and month until which the performance data is to be included. At this time, the user can specify the scheduled performance data as the performance data even before the journal entry is fixed.

In "Comparison" on the balance transition table creation screen, the user can set an item to be compared with the target item. As described above, items that can be set are budget data or performance data. When budget data is set as "target", the user can further specify a budget category such as an initial budget or a supplementary budget. Thereby, the user can specify budget data of different budget divisions for the target item and the comparison item, for example, and compare them.

In the "output format" on the income/expenditure transition table creation screen, the user can set the format for outputting the income/expenditure transition data in the form of a form from among a plurality of formats registered in the output format master 106d.

In the "output unit" on the balance transition table creation screen, the user can set the granularity of comparison between the target item and the comparison item, that is, the unit to be compared and referenced. The user can set the output unit from among management items such as property income and rent income, management items and business partners, management items and business partners, sections with properties, etc., management items, business partners and contract numbers, etc. can be done.

The user can set the comparison format between the target item and the comparison item in the "form selection" on the income/expenditure transition table creation screen. By selecting "ratio display", the user can set the ratio of the difference between the target item and the comparison item as the comparison format. By selecting "comparison display", the user can set the difference between the target item and the comparison item as the comparison format.

The user can set the unit of the amount to be output in the "amount unit" on the income/expenditure transition table creation screen. The user can set the output unit from Yen, Thousand Yen, Ten Thousand Yen, Million Yen, and the like.

In the "amount standard" on the balance transition table creation screen, the user can set whether to output the balance transition data as an accrued value or as a cumulative value.

FIG. 3A shows an example of the budget information table 106a according to the embodiment, FIG. 3B shows an example of the performance information table 106b according to the embodiment, and FIG. An example.

A budget information table 106a shown in FIG. The budget information table 106a stores budget information such as an initial budget and a supplementary budget. The budget information table 106a also stores information such as budget years, budget divisions, budget dates, properties, business partners, contract numbers, management items, etc. linked to these budget information. When the user sets budget data as a target item or a comparison item and sets budget categories, the budget data collection unit 102b of the control unit 102 extracts budget data corresponding to the set budget categories from the budget information table 106a. Extract and collect.

A performance information table 106b shown in FIG. The performance information table 106b stores performance information that is the actual income and expenditure. The performance information table 106b also stores information such as properties, business partners, contract numbers, accounting dates, scheduled payment dates, management items, etc. linked to these performance information. When the user sets performance data as a target item or a comparison item and sets a reference date, the performance data collection unit 102c of the control unit 102 collects the performance data up to the set reference date in the performance information table 106b. Extract and collect from At this time, the performance data collection unit 102c collects the performance data according to the accounting method set by the user.

The performance data shown in FIG. 3(c) is compiled on a recording date basis. Actual data compiled on a recording date basis will be data from May onwards in the fiscal year starting in April.

FIG. 4 is a diagram illustrating an example of outputting management accounting data in the form of a form according to the embodiment; The management accounting data creation support device 100 can output balance transition data as management accounting data to the output device 114 or the like as a balance transition table based on the information and data shown in FIG. Various conditions in FIG. 4 are as follows.

Actual data up to March 2018 is set in the target item. The actual data is output based on the accounting method based on the accounting date. Budget data is set in the comparison item. The budget category of the budget data is the initial budget for FY2017. Control items and business partners are set as output units for target items and comparison items. Rent income is set as a management item. With this setting, among the target items and the comparison items, those corresponding to rental income are collected for each business partner such as tenant A, tenant B, and so on. The ratio of the difference between the target item and the comparison item is set in the comparison format between the target item and the comparison item.

FIG. 5(a) is an example of the budget information table 106a according to the embodiment, (b) is an example of the performance information table 106b according to the embodiment, and (c) is performance data extracted based on the deposit/withdrawal date. is an example.

The budget information table 106a shown in FIG. 5(a) is the same as the budget information table 106a shown in FIG. 3(a). The performance information table 106b shown in FIG. 5(b) is the same as the performance information table 106b shown in FIG. 3(b).

The performance data shown in FIG. 5(c) is summarized based on the deposit/withdrawal date. The performance data compiled on the basis of the deposit/withdrawal date exists from April in the fiscal year starting from April.

FIG. 6 is a diagram illustrating an example of outputting management accounting data in a form format according to the embodiment; The management accounting data creation support device 100 can output balance transition data as management accounting data to the output device 114 or the like as a balance transition table based on the information and data shown in FIG. Conditions in FIG. 6 are generally the same as those in FIG. However, in FIG. 6, the performance data is output based on the date of deposit/withdrawal of the accounting method.

[3. process]
An example of processing executed by the management accounting data creation support device 100 having the above configuration will be described with reference to FIG. FIG. 7 is a flow chart showing an example of the procedure of processing executed by the management accounting data creation support device 100 according to the embodiment.

When the user double-clicks the software icon to start the management accounting data creation support program, the display execution unit 102e of the management accounting data creation support device 100 launches the income and expenditure transition table creation screen on the output device 114, Input by the input device 112 is enabled (step S101).

The item setting reception unit 102a receives the setting of the target item by the user (step S102). When the target item is track record data (step S103: track record data), the track record data collecting unit 102c receives input of the accounting method by the user (step S104a). When the target item is budget data (step S103: budget data), the budget data collection unit 102b receives an input of segment setting by the user (step S104b).

The item setting accepting unit 102a accepts the comparison item setting by the user (step S105). When the comparison item is performance data (step S106: performance data), the performance data collecting unit 102c receives input of the accounting method by the user (step S107a). When the comparison item is budget data (step S106: budget data), the budget data collecting unit 102b receives an input of segment setting by the user (step S107b).

The item setting reception unit 102a receives the output unit setting by the user (step S108). The management accounting data creation unit 102d receives the setting of the comparison format by the user (step S109).

When performance data is specified for at least one of the target item and the comparison item, the performance data collection unit 102c extracts the performance data from the performance information table 106b, and uses the accounting method and output unit set by the user. Performance data is compiled according to (step S110).

When budget data is specified for at least one of the target item and the comparison item, the budget data collection unit 102b extracts budget data from the budget information table 106a according to the budget category set by the user, Budget data is collected according to the output unit set by the user (step S110).

The management accounting data creation unit 102d creates income and expenditure transition data based on at least one of the performance data compiled by the performance data collection unit 102c and the budget data compiled by the budget data collection unit 102b (step S111). At this time, the management accounting data creation unit 102d assigns the difference or ratio of the difference between the target item and the comparison item to the balance transition data according to the setting of the comparison format by the user. The management accounting data creation unit 102d stores the balance transition data including the comparison result in the created management accounting data 106c of the storage unit 106. FIG.

The display executing unit 102e refers to the output format master 106d, and outputs the income and expenditure transition data stored in the created management accounting data 106c to the output device 114 as, for example, a form-format income and expenditure transition table according to the output format set by the user. (step S112).

Thus, the processing executed by the management accounting data creation support device 100 ends.

[4. Effect of Embodiment]
In the past, it was only possible to analyze actual data and budget data, so it was not possible to compare with the previous budget when preparing the budget, and it was not possible to conduct detailed analysis for preparing the next budget.

In the managerial accounting data creation support device 100 of the embodiment, by setting budget data with different budget divisions for the target item and the comparison item, budgets can be compared. As a result, it is possible to conduct a detailed analysis for the preparation of the next budget.

In the past, the financial accounting side could not perform a forecast/actual analysis before the journal entries were finalized, and it was impossible to perform a forecast/actual analysis based on preliminary figures.

In the managerial accounting data creation support device 100 of the embodiment, the performance schedule data before the journal entry is fixed can be subjected to the forecast/actual analysis, and the forecast/actual analysis based on the bulletin can be realized. Therefore, it becomes easier to formulate a cash flow plan.

In the past, income and expenditure analysis could only be performed on a per-expenditure basis, and it was difficult to investigate the cause of deviations from actual forecasts.

In the management accounting data creation support device 100 of the embodiment, the granularity of comparison can be selected from options prepared in advance, and detailed analysis can be performed. For this reason, even if the forecast-actual divergence occurs, it becomes easy to investigate the cause.

The managerial accounting data creation support device 100 of the embodiment can perform not only analysis based on recording date but also analysis based on receipt and payment. This facilitates cash flow analysis.

In this way, the management accounting data creation support device 100 of the embodiment can be applied not only to the above real estate industry, but also to industries that need to perform income and expenditure analysis for each expense item, each business partner, and each project, and for industries that need to perform cash flow analysis. can be suitably applied in certain industries.

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

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

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

Also, with respect to the management accounting data creation support device 100, each component shown in the figure is functionally conceptual, and does not necessarily need to be physically configured as shown in the figure.

For example, the processing functions provided by the management accounting data creation support device 100, especially the processing functions performed by the control unit 102, are all or any part of the CPU and a program interpreted and executed by the CPU. It may be implemented as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment, and management accounting data as necessary. It is mechanically read by the creation support device 100 . That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control section 102 in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the management accounting data creation support device 100 via any network, and all or part of it can be downloaded as necessary. is also possible.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (Registered trademark) such as Blu- shall include any "portable physical medium".

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

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

Further, the management accounting data creation support device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. . Further, the management accounting data creation support device 100 may be implemented by installing software (including programs or data) that implements the processing described in the present embodiment in the information processing device.

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

INDUSTRIAL APPLICABILITY The present invention is useful in industries that perform income and expenditure analysis for each expense item, each customer, and each project, and industries that perform cash flow analysis.

100 Management accounting data creation support device 102 Control unit 102a Item setting reception unit 102b Budget data collection unit 102c Performance data collection unit 102d Management accounting data creation unit 102e Display execution unit 104 Communication interface unit 106 Storage unit 106a Budget information table 106b Performance information table 106c created management accounting data 106d output format master 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (7)

A management accounting data creation support device comprising a control unit for supporting the creation of management accounting data capable of comparing first data and second data,
The control unit
item setting receiving means for receiving setting of items to be included in the management accounting data;
management accounting data creation means for creating management accounting data based on the items set through the item setting reception means;
A record of collecting the actual data up to a specified base year and month from a storage unit that stores at least the actual data showing the actual income and expenditure and the actual data prior to recording journal entries, which are associated with the recording date and the scheduled payment date. a data collection unit;
including
The item setting receiving means includes:
As the items, at least
a target item for specifying one of actual data and budget data to be extracted as the first data;
a comparison item for specifying one of actual data and budget data to be extracted as the second data;
Among a plurality of output units composed of one piece of information and a plurality of pieces of common information commonly included in the first data and the second data, one piece to be selectively output as the management accounting data It is configured to be able to accept output units and
The performance data collection unit is
Collecting performance data up to the reference year and month corresponding to one of the specified accounting methods from the accounting method based on the date of recording or the date of deposit/withdrawal from the storage unit;
A management accounting data creation support device characterized by: Among the output units,
the first information is a management item for managing performance data and budget data for each predetermined attribute;
the plurality of information includes a business partner, parcel, and contract number;
As the one output unit,
Selectable from a unit of management items, a unit including management items and business partners, a unit including management items, business partners and divisions, and a unit including management items, business partners and contract numbers,
2. The management accounting data creation support device according to claim 1, characterized by: further comprising a budget data collection unit that collects the budget data of the designated budget category from the storage unit;
3. The management accounting data creation support device according to claim 1 or 2, characterized by: The control unit
including information about comparison results in said management accounting data;
4. The management accounting data creation support device according to any one of claims 1 to 3, characterized in that: The control unit
outputting the management accounting data according to a preset output format;
5. The management accounting data creation support device according to any one of claims 1 to 4, characterized in that: A management accounting data creation support method executed by a management accounting data creation support device having a control unit for supporting creation of management accounting data capable of comparing first data and second data, comprising:
executed by the control unit;
an item setting receiving step of receiving setting of items to be included in the management accounting data;
a management accounting data creation step for creating management accounting data based on the items set in the item setting receiving step;
A record of collecting the actual data up to a specified base year and month from a storage unit that stores at least the actual data showing the actual income and expenditure and the actual data prior to recording journal entries, which are associated with the recording date and the scheduled payment date. a data collection step;
including
The item setting reception step includes:
a target item receiving step of receiving a target item for designating one of actual data and budget data to be extracted as the first data;
a comparison item receiving step of receiving a comparison item for designating one of actual data and budget data to be extracted as the second data;
Among a plurality of output units composed of one piece of information and a plurality of pieces of common information commonly included in the first data and the second data, one piece to be selectively output as the management accounting data an output unit receiving step for receiving an output unit,
In the performance data collection step,
Collecting performance data up to the reference year and month corresponding to one of the specified accounting methods from the accounting method based on the date of recording or the date of deposit/withdrawal from the storage unit;
A management accounting data creation support method characterized by: A management accounting data creation support program to be executed by a management accounting data creation support device having a control unit for supporting creation of management accounting data in which first data and second data can be compared, ,
for execution by the control unit,
an item setting receiving step of receiving setting of items to be included in the management accounting data;
a management accounting data creation step for creating management accounting data based on the items set in the item setting receiving step;
A record of collecting the actual data up to a specified base year and month from a storage unit that stores at least the actual data showing the actual income and expenditure and the actual data prior to recording journal entries, which are associated with the recording date and the scheduled payment date. a data collection step;
including
The item setting reception step includes:
a target item receiving step of receiving a target item for designating one of actual data and budget data to be extracted as the first data;
a comparison item receiving step of receiving a comparison item for designating one of actual data and budget data to be extracted as the second data;
Among a plurality of output units composed of one piece of information and a plurality of pieces of common information commonly included in the first data and the second data, one piece to be selectively output as the management accounting data an output unit receiving step for receiving an output unit,
In the performance data collection step,
Collecting performance data up to the reference year and month corresponding to one of the specified accounting methods from the accounting method based on the date of recording or the date of deposit/withdrawal from the storage unit;
Management accounting data creation support program characterized by

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