JP7132056B2 - Departmental Profit and Loss Management Device, Departmental Profit and Loss Management Method, and Departmental Profit and Loss Management Program - Google Patents

Description

The present invention relates to a departmental profit and loss management device, a departmental profit and loss management method, and a departmental profit and loss management program.

Patent Literature 1 discloses a configuration for creating transfer journal data for transferring work-in-progress costs, etc. from the department in charge before the change to the department in charge after the change when an organizational change occurs within a company.

JP 2016-154002 A

However, in the invention described in Patent Document 1, there is a problem that transfer journal entries cannot be automatically generated between departments within a company when recording product sales, when recording purchases, or when moving products.

The present invention has been made in view of the above problems, and in order to grasp the profit and loss of each department in the company, when the sales of goods are recorded, when the purchase is recorded, or when the transfer is made, the transfer journal entry of the department is automatically generated. It is an object of the present invention to provide a departmental profit and loss management device, a departmental profit and loss management method, and a departmental profit and loss management program that can

In order to solve the above-described problems and achieve the object, a departmental profit and loss management device according to the present invention is a departmental profit and loss management device comprising a storage unit and a control unit, wherein the storage unit stores each transaction and transaction management storage means for storing transaction management data including the transaction identifier and/or the management department identifier, and transaction detail storage means for storing transaction detail data including the transaction identifier and the cost of the product related to the transaction. and the control unit determines, based on the transaction management data, whether or not a management department that manages the product is different from a management department that manages the product when a transaction occurs. a transfer for transferring the cost from the management department of the management source to the management department of the management destination when the department determination means determines that the management department of the management source and the management department of the management destination are different; and a journal creation means for creating journal data.

Further, in the departmental profit and loss management apparatus according to the present invention, when the department determination means determines that the management department of the management source and the management department of the management destination are different, the journal creation means reduces the cost to the It is characterized by creating the transfer journal data in which the account item of the debit side is transferred and the account item of the credit side is transferred to be transferred from the management department of the management source to the management department of the management destination. .

Further, in the departmental profit and loss management apparatus according to the present invention, the journal creation means further creates purchase journal data related to the purchase when the transaction is the purchase of the product, when recording the purchase. It is characterized by

Further, in the departmental profit and loss management apparatus according to the present invention, the journal creation means further creates sales journal data relating to the sales when the transaction is the sale of the product, when recording the sales. do.

Further, in the departmental profit and loss management apparatus according to the present invention, when the transaction is the purchase of the product, the department determination means determines the purchasing department of the product based on the transaction management data when recording the purchase. , and the inventory management department to which the goods are delivered.

Further, in the departmental profit and loss management apparatus according to the present invention, when the transaction is the movement of the product, the department determination means, when the product is moved, based on the transaction management data, manages the inventory of the transfer source of the product. It is characterized by determining whether or not the department is different from the inventory management department to which the merchandise is transferred.

Further, in the departmental profit and loss management apparatus according to the present invention, when the transaction is the sale of the product, the department determination means controls inventory at the delivery source of the product based on the transaction management data when recording the sales. It is characterized by determining whether or not the department and the sales department of the product are different.

Further, in the departmental profit and loss management apparatus according to the present invention, the control unit further comprises profit and loss statement creation means for creating profit and loss statement data based on the transfer journal data.

Further, a departmental profit and loss management method according to the present invention is a departmental profit and loss management method to be executed by a departmental profit and loss management apparatus having a storage unit and a control unit, wherein the storage unit stores transaction data for each transaction. transaction management storage means for storing transaction management data including an identifier and/or a management department identifier; a department determination step, executed by a control unit, for determining, based on the transaction management data, whether or not a management department that manages the product is different from a management department that manages the product when a transaction occurs; , when it is determined in the department determination step that the management department of the management source and the management department of the management destination are different, the cost is transferred from the management department of the management source to the management department of the management destination; and a journal creation step of creating transfer journal data.

Further, a departmental profit and loss management program according to the present invention is a departmental profit and loss management program to be executed by a departmental profit and loss management apparatus having a storage unit and a control unit, wherein the storage unit stores a transaction data for each transaction. transaction management storage means for storing transaction management data including an identifier and/or a management department identifier; a department determination step of determining, in the control unit, based on the transaction management data, whether or not a management department that manages the product is different from a management department that manages the product when a transaction occurs; a transfer journal entry for transferring the cost from the management department of the management source to the management department of the management destination when it is determined in the department determination step that the management department of the management source and the management department of the management destination are different; and a journal creation step for creating data.

According to the present invention, by automatically generating transfer journal entries, it becomes possible for the purchasing department to check whether unnecessary costs have been incurred, and for the sales department, it is possible to grasp the sales costs and check the operating profit. play. Further, according to the present invention, by automatically generating transfer journal entries, there is an effect that it is possible to grasp profit and loss for each department.

FIG. 1 is a block diagram showing an example of the configuration of the departmental profit and loss management apparatus according to this embodiment. FIG. 2 is a flow chart showing an example of processing of the departmental profit and loss management apparatus according to the present embodiment. FIG. 3 is a diagram showing an example of a data structure in this embodiment. FIG. 4 is a diagram showing an example of the transfer journal creation process at the time of purchase in this embodiment. FIG. 5 is a diagram showing an example of a data structure in this embodiment. FIG. 6 is a diagram showing an example of transfer journal creation processing at the time of transfer in this embodiment. FIG. 7 is a diagram showing an example of the data structure in this embodiment. FIG. 8 is a diagram showing an example of transfer journal creation processing at the time of sale according to the present embodiment.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
First, the outline of the present invention will be explained.

Conventionally, in order to grasp profit and loss for each department within a company, the accounting department manually created journal entries based on reports from the sales department. Therefore, in the past, when reporting from the sales department was time-consuming, it was difficult to get accurate figures from the accounting department. In addition, manual journal entries have traditionally taken a lot of time and effort in the accounting department. In addition, if the purchasing department that records external purchases and the sales department that manages sales are different within a company, it is difficult to capture the cost of the sales department with the accounting system alone, and the cost of the sales department It was difficult to grasp which department contributed to the profit and how much because it was not possible to see the profit between departments.

Therefore, in this embodiment, by automatically generating transfer journal entries, the trouble of reporting to the sales department can be saved, and accurate figures can be linked to the accounting department, so that the accounting department can manually Eliminates the need to make journal entries. In addition, in this embodiment, without generating transfer data for internal trading, only by creating transfer journal data and reflecting it on the form of the sales system, there is no need to create unnecessary data. It also suppresses the impact of

[2. Constitution]
An example of the configuration of the departmental profit and loss management apparatus 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 the departmental profit and loss management apparatus 100 according to this embodiment.

The departmental profit and loss management apparatus 100 is a commercially available desktop personal computer. Note that the departmental profit and loss management 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. It may be a portable information processing device.

The departmental profit and loss management apparatus 100 includes a control unit 102 , a communication interface unit 104 , a storage unit 106 and an input/output interface unit 108 . Each unit included in the departmental profit and loss management apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the departmental profit and loss management 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 departmental profit and loss management apparatus 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).

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, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 has a transaction management file 106a and a transaction statement file 106f.

Transaction control file 106a stores transaction control data including transaction identifiers and/or control department identifiers for each transaction. Here, the transaction may be the purchase, transfer, or sale of goods. Also, the transaction identifier may be a transaction number or the like. Also, the management department identifier may be a management department code or the like. Here, the transaction management file 106a comprises a purchase header 106b, a warehouse master 106c, a movement header 106d and a sales header 106e, as shown in FIG.

The purchase header 106b stores a purchase number, (purchasing) department code and/or person in charge code.

The warehouse master 106c stores warehouse codes, warehouse names and/or (inventory management) department codes and the like.

The movement header 106d stores a movement number and the like.

The sales header 106e stores a sales number, (sales) department code and/or person in charge code and the like.

Transaction detail file 106f stores transaction detail data including the transaction identifier of the transaction and the cost of the goods associated with the transaction. Here, the transaction detail data may be purchase detail data, transfer detail data, sales detail data, or the like. Here, the purchase detail data may include a purchase number, a purchase detail line number, a warehouse code (destination), a product code, and/or a purchase price (cost). Further, the transfer detail data may include a transfer number, a transfer detail line number, a transfer source warehouse code, a transfer destination warehouse code, a product code, and/or transfer amount (cost). Further, the sales detail data may include a sales number, a sales detail line number, a warehouse code (source), a product code, a sales amount and/or a cost price, and the like.

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 touch panel), a speaker, or 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. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 or the printer 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The control unit 102 is a CPU or the like that comprehensively controls the departmental profit and loss management apparatus 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally and conceptually includes a transaction acquisition unit 102a, a division determination unit 102b, a journal creation unit 102c, and a profit and loss statement creation unit 102d.

The transaction acquisition unit 102a acquires transaction data when a transaction occurs. Here, the transaction data may be product purchase data, product movement data within a company, product sales data, or the like. Further, the transaction acquisition unit 102a may acquire transaction management data and/or transaction statement data based on the transaction data. Further, the transaction acquisition unit 102a may store the transaction management data in the transaction management file 106a. Further, the transaction acquisition unit 102a may store transaction statement data in the transaction statement file 106f.

The department determination unit 102b determines whether or not the management department that manages the product is different from the management department that manages the product based on the transaction management data. Here, if the transaction is product purchase, the department determination unit 102b determines whether the product purchase department is different from the inventory management department to which the product is delivered based on the transaction management data when the purchase is recorded. It may be determined whether Further, when the transaction is the movement of goods, the department determination unit 102b determines, based on the transaction management data, when the goods are moved, the inventory management department at the origin of the movement of the goods and the inventory management department at the destination of the movement of the goods are different. It may be determined whether Further, if the transaction is the sale of a product, the department determination unit 102b determines whether or not the inventory management department from which the product was taken out differs from the sales department of the product based on the transaction management data when recording the sales. You can judge.

The journal creation unit 102c creates journal data. Here, when the department determination unit 102b determines that the management department of the management source and the management department of the management destination are different, the journal creation unit 102c transfers the cost from the management department of the management source to the management department of the management destination. You may create transfer journal data for Further, when the department determination unit 102b determines that the management department of the management source and the management department of the management destination are different, the journal creation unit 102c transfers the cost from the management department of the management source to the management department of the management destination. However, transfer journal data may be created in which the debit account item is the transfer receipt and the credit account item is the transfer receipt. Further, when the transaction is the purchase of a product, the journal creation unit 102c may create purchase journal data related to the purchase when the purchase is accounted for. Further, when the transaction is the sale of a product, the journal entry creation unit 102c may create sales journal entry data related to the sale when recording the sale.

The profit and loss statement creation unit 102d creates profit and loss statement data based on the transfer journal data.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS. 2 to 8. FIG.

[Profit and loss management processing by department]
Here, an example of departmental profit and loss management processing according to the present embodiment will be described with reference to FIGS. 2 to 8. FIG. FIG. 2 is a flow chart showing an example of processing of the departmental profit and loss management apparatus 100 in this embodiment.

As shown in FIG. 2, the transaction acquisition unit 102a acquires transaction data of a product input by the user via the input device 112 when a transaction occurs, and based on the transaction data, acquires transaction management data and/or transaction management data. Detail data is acquired, the transaction management data is stored in the transaction management file 106a, and the transaction detail data is stored in the transaction detail file 106f (step SA-1).

Based on the transaction management data stored in the transaction management file 106a, the department determination unit 102b determines whether or not the management department that manages the product is different from the management department that manages the product. (Step SA-2).

Then, when the department determination unit 102b determines that the management department that manages the product and the management department that manages the product are the same (not different) (step SA-2: No), the process ends. .

On the other hand, when the department determination unit 102b determines that the management department that manages the product is different from the management department that manages the product (step SA-2: Yes), the process proceeds to step SA-3.

Then, the journal creation unit 102c transfers the cost from the management department of the management source to the management department of the management destination. (step SA-3).

Then, the profit-and-loss statement creation unit 102d creates profit-and-loss statement data based on the transfer journal data created by the journal creation unit 102c (Step SA-4), and ends the process.

Here, an example of the book-entry journal creation process at the time of purchase in this embodiment will be described with reference to FIGS. 3 and 4. FIG. FIG. 3 is a diagram showing an example of a data structure in this embodiment. FIG. 4 is a diagram showing an example of the transfer journal creation process at the time of purchase in this embodiment.

In this embodiment, when acquiring purchase data including the purchase number, the code of the person in charge of purchase, the warehouse code of the delivery destination, the product code, and the purchase amount, etc. at the time of recording the purchase, as shown in FIG. Furthermore, the purchase header 106b and the purchase detail data stored in the transaction detail file 106f are linked by the purchase number, and the purchase detail data stored in the transaction detail file 106f and the warehouse master 106c are linked by the warehouse code. Set up the associated data structure.

As shown in FIG. 4, in this embodiment, based on the data structure shown in FIG. By referring to it, the (stock) management department code (B02) stored in the warehouse master 106c is obtained, and the (purchase) department code (B01) stored in the purchase header 106b and the inventory management department code (B02) are obtained. are compared, and if the two are different, the purchasing department (A department) and the inventory management department (B department) are subject to transfer journal creation. Then, in this embodiment, as shown in FIG. 4, create purchase journal data related to purchases in Department A, with the debit account item as the purchase amount and the credit account item as accounts payable, In order to transfer the purchase amount from department A to department B, create transfer journal data with the debit account as the transfer receipt and the credit account as the transfer receipt, and based on the accumulated journal data Output income statement data to .

An example of transfer journal creation processing at the time of transfer in this embodiment will be described with reference to FIGS. 5 and 6. FIG. FIG. 5 is a diagram showing an example of a data structure in this embodiment. FIG. 6 is a diagram showing an example of transfer journal creation processing at the time of transfer in this embodiment.

In this embodiment, when the product movement data within the company including the transfer number, the source warehouse code, the destination warehouse code, the product code, and the transfer amount is acquired when the product is transferred within the company, the data shown in FIG. As shown, the transfer header 106d and the transfer detail data stored in the transaction detail file 106f are linked by the transfer number, and the transfer detail data stored in the transaction detail file 106f and the warehouse master 106c are linked by the warehouse code. data structure.

As shown in FIG. 6, in this embodiment, based on the data structure shown in FIG. to acquire the source (inventory) management department code (B02) stored in the warehouse master 106c, and from the destination warehouse code (Z02) contained in the transfer detail data stored in the transaction detail file 106f. By referring to the warehouse master 106c, the destination (inventory) management department code (B03) stored in the warehouse master 106c is acquired, and the source inventory management department code (B02) stored in the warehouse master 106c and the warehouse are obtained. The destination inventory control department code (B03) stored in the master 106c is compared, and if the two are different, the inventory control department (B department) and the inventory control department (C department) are subject to transfer journal creation. In this embodiment, as shown in FIG. 6, the transfer amount is transferred from the B department to the C department, and the debit account item is the transfer receipt and the credit account item is the transfer receipt. Create journal data and output income statement data based on accumulated journal data.

Here, an example of transfer journal creation processing at the time of sales in this embodiment will be described with reference to FIGS. 7 and 8. FIG. FIG. 7 is a diagram showing an example of the data structure in this embodiment. FIG. 8 is a diagram showing an example of transfer journal creation processing at the time of sale according to the present embodiment.

In the present embodiment, when sales data including the sales number, the code of the person in charge of sales, the code of the warehouse from which the goods were shipped, the product code, the amount of sales, and the cost price, etc., is obtained when recording the sales, the sales A data structure in which the header 106e and the sales detail data stored in the transaction detail file 106f are linked by the sales number, and the sales detail data stored in the transaction detail file 106f and the warehouse master 106c are linked by the warehouse code. set.

As shown in FIG. 8, in this embodiment, based on the data structure shown in FIG. 7, the warehouse master 106c is referenced from the warehouse code (Z02) included in the sales detail data stored in the transaction detail file 106f. Then, the (stock) management department code (B03) stored in the warehouse master 106c is obtained, and the (sales) department code (B04) stored in the sales header 106e is compared with the inventory management department code (B03). However, if the two are different, the sales department (D department) and the inventory control department (C department) are subject to transfer journal creation. Then, in this embodiment, as shown in FIG. 8, sales journal data relating to sales in department D is created, with the debit account item being sales receivable and the credit account item being sales. In order to transfer from C department to D department, create transfer journal data with debit account items as transfer receipts and credit account items as transfer receipts, and make a profit and loss statement based on accumulated journal data. Output data.

In this way, conventionally, when recording sales and purchases, if journal entries were generated only in the recording department, it was not possible to grasp the profits by department, but in this embodiment, it is possible to create transfer journal entries. This makes it possible to ascertain profit and loss and gross profit contribution by department, enabling appropriate inventory adjustments.

[4. 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 departmental profit and loss management apparatus 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the departmental profit and loss management apparatus 100, particularly the processing functions performed by the control unit 102, are implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware by wired logic. In addition, 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 this embodiment. It is mechanically read by the management 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 a control section in cooperation with the CPU.

Also, this computer program may be stored in an application program server connected to the departmental profit and loss management apparatus 100 via any network, and may be downloaded in whole or in part as necessary. It is 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 present embodiment, 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 processes and website provision. programs, tables, databases, and files for web pages.

Further, the departmental profit and loss management apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which any peripheral device is connected. Further, the departmental profit and loss management apparatus 100 may be realized by installing software (including programs, data, etc.) for realizing the processing described in this embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is useful in any industry that has separate purchasing and sales departments.

100 departmental profit and loss management device 102 control unit 102a transaction acquisition unit 102b department determination unit 102c journal creation unit 102d profit and loss statement creation unit 104 communication interface unit 106 storage unit 106a transaction management file 106b purchase header 106c warehouse master 106d transfer header 106e sales Header 106f Transaction details file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

A departmental profit and loss management device comprising a storage unit and a control unit,
The storage unit
a transaction management storage means for storing transaction management data including transaction identifiers and/or administrative department identifiers for each transaction;
Transaction detail storage means for storing transaction detail data including the transaction identifier and the cost price of the product related to the transaction;
with
The control unit
department determination means for determining, based on the transaction management data, whether or not the management department that manages the product is different from the management department that manages the product when a transaction occurs;
Transfer journal entry for transferring the cost from the management source management department to the management department of the management destination when the department determination means determines that the management department of the management source and the management department of the management destination are different. a journal creation means for creating data;
A departmental profit and loss management device comprising: The journal creation means is
Debit for transferring the cost from the management source management department to the management department of the management destination when the department determination means determines that the management department of the management source and the management department of the management destination are different 2. The divisional profit and loss management apparatus according to claim 1, wherein the transfer journal data is created such that the account item of the credit side is the transfer receipt and the account item of the credit side is the transfer receipt. The journal creation means is
3. The departmental profit and loss management apparatus according to claim 1, further comprising, when said transaction is purchase of said product, creating purchase journal entry data related to said purchase when recording purchase. The journal creation means is
4. The departmental profit and loss management apparatus according to claim 1, further comprising, when the transaction is the sale of the product, the sales journal data relating to the sale is created when the sale is recorded. . The department determination means
If the transaction is the purchase of the product, it is determined based on the transaction management data whether or not the purchase department of the product is different from the inventory management department of the delivery destination of the product when the purchase is recorded. 3. The departmental profit and loss management device according to claim 1 or 2, characterized in that: The department determination means
If the transaction is the movement of the merchandise, whether or not the inventory management division of the movement source of the merchandise and the inventory management division of the destination of the merchandise are different when the merchandise is moved, based on the transaction management data. 3. The divisional profit and loss management device according to claim 1 or 2, wherein the determination is made as follows. The department determination means
If the transaction is sales of the product, determining whether or not the sales department of the product is different from the inventory management department from which the product is taken out when the sales are recorded, based on the transaction management data. 3. The departmental profit and loss management device according to claim 1 or 2, characterized by: The control unit
Income statement creation means for creating income statement data based on the transfer journal data;
The departmental profit and loss management device according to any one of claims 1 to 7, further comprising: A departmental profit and loss management method to be executed by a departmental profit and loss management device comprising a storage unit and a control unit,
The storage unit
a transaction management storage means for storing transaction management data including transaction identifiers and/or administrative department identifiers for each transaction;
Transaction detail storage means for storing transaction detail data including the transaction identifier and the cost price of the product related to the transaction;
with
to be executed by the control unit;
a department determination step of determining, based on the transaction management data, whether or not a management department that manages the product is different from a management department that manages the product when a transaction occurs;
When it is determined in the department determination step that the management department of the management source and the management department of the management destination are different, the transfer for transferring the cost from the management department of the management source to the management department of the management destination. a journal creation step for creating journal data;
A departmental profit and loss management method, characterized by comprising: A departmental profit and loss management program to be executed by a departmental profit and loss management device comprising a storage unit and a control unit,
The storage unit
a transaction management storage means for storing transaction management data including transaction identifiers and/or administrative department identifiers for each transaction;
Transaction detail storage means for storing transaction detail data including the transaction identifier and the cost price of the product related to the transaction;
with
In the control unit,
a department determination step of determining, based on the transaction management data, whether or not a management department that manages the product is different from a management department that manages the product when a transaction occurs;
When it is determined in the department determination step that the management department of the management source and the management department of the management destination are different, the transfer for transferring the cost from the management department of the management source to the management department of the management destination. a journal creation step for creating journal data;
departmental profit and loss management program for executing

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