CN1144163C

CN1144163C - Active information accounting method and system

Info

Publication number: CN1144163C
Application number: CNB998170100A
Authority: CN
Inventors: 徐元教
Original assignee: Individual
Current assignee: Individual
Priority date: 1999-10-15
Filing date: 1999-10-15
Publication date: 2004-03-31
Anticipated expiration: 2019-10-15
Also published as: CA2385151A1; AU767283B2; JP2003512660A; WO2001028188A2; CN1378681A; EP1245012A2; TW507143B; AU4606701A; WO2001028188A3

Abstract

The present invention relates to a method and a system of active information accounting. Charts of accounts corresponding to active information and accounting program for performing accounting corresponding to input active information according to the input active information are stored in the system. The system displays activity types comprising purchase and acquisition activities, selling and revenue activities, expense activity, investment and finance activities and production activity. If a user selects one of the displayed activity types, the system can display a screen for the user to input the active information to the selected activity type. The system determines the input active information whether refers to an internal activity or an external activity, and the accounting program is performed by the determined result and the charts of accounts.

Description

The action message accounting system

Background of invention

(a) invention field

The present invention relates to a kind of accounting system, relate in particular to by simple input business activity information and just can be ready to accounting statement, thereby can avoid the action message accounting system of complicated recording process.

(b) description of Related Art

Various accounting methods are used to the business activity of the company that writes down, and managerial personnel, shareholder that finally make company etc. can carry out business analysis.In traditional accounting method, after carrying out business transaction,, and carry out typical bookkeeping and write down transaction classification of business transaction.

Fig. 1 has shown the process flow diagram of conventional accounting method.As shown in the figure, after step S10 carries out business activity,, determine whether the classification that requires by the business transaction of bookkeeping method record is included in business activity at step S20.If not (for example, various internal activities), so just no longer carry out other process.But, if determine that at step S20 business activity is business transaction, so, business activity is divided into debit and credit, then,, debit and credit are categorized into concrete journalizing at step S30.At step S30, be categorized into concrete journalizing and refer to one of the debit and credit of business activity and about 300 account titles are complementary.For example, the debit comprises the account title as assets minimizing, debt increase, capital minimizing and expense increase etc.; And the credit side comprises the account title as assets increase, debt minimizing, capital addition and revenue growth etc.

Subsequently, at step S40, prepare trial balance every day.Every day, trial balance helped to guarantee that the debit and credit that accumulate are corresponding mutually.That is to say, by preparing trial balance every day, rather than wait and go preparation again after being the long period, can easier discovery accounting error.Then, at step S50, prepare trial balance.Trial balance covers the longer time interval, for example one month.At last, at step S60, prepare final statement according to trial balance.Final statement generally includes capital liability table, the statement of profit and loss at 1 year interval and message block is made into other such file of specific format.

Debit and credit are categorized in the processing of concrete journalizing at above-mentioned steps S30, those personnel that carry out accounting procedure must be familiar with all about 300 account titles.And, even utilize personal computer or other such data handling system to prepare final statement, except know with the corresponding code of account title, the user still must know a large amount of account titles.For this reason and the fact that must know many other notions, rule etc., conventional accounting is handled and can only be finished by the professional.

Owing to when using the conventional accounting method, have only well-trained professional just can finish this fact of accounting procedure, between the accounting process time of time of being engaged in business activity and business activity, exist sizable hysteresis.That is to say that owing to will give accountant or Accounting Department the report information relevant with business activity earlier, therefore the task of accountant's ability executive logging information, can not just carry out accounting procedure at once when business activity takes place afterwards.

In addition, when using the conventional accounting method, in final statement, do not reflect the business activity of one of those concrete journalizinies that can not be included into appointment.And the result of accounting process can only be known by the final statement that comprises balance sheet and statement of profit and loss.Therefore, can only know the condition of assets (for example, closing balance) of company and income or loss for a long time, and utilize these files can't know the important indicator of cash flow and so on.

In more detail, by means of the conventional accounting method, with the quantity of income or loss one of most important index of weighing company performance, determine the income and the loss of different time length by statement of profit and loss.But,, therefore, not only can not determine cash flow, and can not reflect other index that reflects company performance well because income and loss are to calculate according to the profit of company.So, must use complicated program to prepare to comprise other various files of cash flow statement.

At last, because when using the conventional accounting method, only record is determined to be the business activity of business transaction, therefore, does not reflect inner business activity in accounting statement.An example of such inside business activity is the manufacture a product concrete number of degrees of the electric energy that B consumed of the A of department.Because these internal activities are not reflected in the file that draws according to the conventional accounting method, so can't know actual achievement of each department etc.

Summary of the invention

The present invention makes for attempting to solve above-mentioned variety of issue.

Those personnel without specialized training of an object of the present invention is to provide in accounting field also can prepare accounting statement, and need not to experience accounting method and the system of making the such complex process of journalizing by simple input business activity information.

Another object of the present invention provides not only can reserve assets liability account and statement of profit and loss, and can prepare cash flow statement and the accounting method and the system of other accounting statement of the different indexs of weighing whole corporate value and actual achievement are provided.

A further object of the present invention provides the information that can utilize the predetermined business activity of not being included into the business transaction classification, carries out the accounting method and the system of suitable analysis and preparation accounting statement.

Used data handling system with following function according to the accounting method of one aspect of the invention, this data handling system is stored and the corresponding chart of accounts of action message, and carries out accounting procedure according to the action message of input with the corresponding account title of input action message.

This accounting method comprises the following steps: (a) show events type, and Activity Type comprises purchase and takeover, sale and income activity, expenditure activity, investment and finance activities and activity in production; (b) receive the selection of user to one of shown Activity Type; (c) show the screen of using for selected Activity Type input action message for the user; (d) determine that the input action message refers to internal activity or external activity, carries out accounting procedure according to result who determines and chart of accounts.

Accounting system according to one aspect of the invention comprises: storage unit is used to store with the corresponding chart of accounts of action message, is used for carrying out the accounting procedure and the accounting result of accounting procedure according to the input action message with the corresponding account title of input action message; Output unit, being used to export for the user one of therefrom selects Activity Type usefulness, that comprise purchase and takeover, sale and income activity, expenditure activity, investment and finance activities and activity in production and output for the screen of using for selected Activity Type input action message; And CPU (central processing unit) (CPU), be used for determining that the action message of input refers to internal activity or external activity, and carry out accounting procedure according to result who determines and chart of accounts.

The accompanying drawing summary

The accompanying drawing of inserting the ingredient that constitutes this instructions in this manual illustrates embodiments of the invention, and with following description, is used to illustrate principle of the present invention, in the accompanying drawings:

Fig. 1 is the process flow diagram of conventional accounting method;

Fig. 2 is the calcspar according to the accounting system of first preferred embodiment of the invention;

Fig. 3 is the process flow diagram of accounting method according to the preferred embodiment of the invention;

Fig. 4 is the detail flowchart of the part of accounting method shown in Figure 3;

Fig. 5 to 8 is charts of the example of each step shown in Figure 4;

Fig. 9 to 14 is the examples by the accounting statement of accounting system of the present invention and method preparation;

Figure 15 is the calcspar according to the accounting system of second preferred embodiment of the invention; With

Figure 16 is the calcspar according to the accounting system of third preferred embodiment of the invention.

Preferred embodiment describes in detail

Describe the preferred embodiments of the present invention in detail referring now to accompanying drawing.

Fig. 2 has shown the calcspar according to the accounting system of first preferred embodiment of the invention.In the drawings, label 50 indication accounting systems.Accounting system 50 comprises CPU (central processing unit) (CPU) 10, input block 20, ASU auxiliary storage unit 30 and output unit 40.

The programmed instruction of accounting procedure (as described later) is carried out in the CPU10 decoding, and execution of program instructions.CPU10 comprises ROM (ROM (read-only memory)) and the RAM (random access memory) that is used for deal with data.Input block 20 comprises keyboard, mouse and user other such device by their inputs data relevant with business activity.

To after having carried out various predetermined process by the data of input block 20 inputs, output unit 40 is exported the result of accounting system of the present invention in system, and the processing of delineating in the method for the invention repeats later on.Output unit 40 comprises printer 44 and the display unit 42 of finishing this function.At last, ASU auxiliary storage unit 30 storage carry out the inventive method processing program and store the result of this method with the predetermined file form.

Fig. 3 is the process flow diagram of accounting method according to the preferred embodiment of the invention.

At first, at step S110, the user is categorized into one of comings and goings type to the business activity of finishing by the input block 20 of accounting system 50.That is to say that after having finished business activity, the user moves accounting system 50, select one the various business activity types from the display unit 42 that is presented at output unit 40.The example that may be displayed on the various dissimilar business activities on the display unit 42 comprises purchase and takeover, sale and income activity, expenditure activity, investment and finance activities, activity in production (internal activity), the activity etc. of checking out.The business activity type can be categorized into external activity, internal activity and the activity of checking out.External activity refers to the activity of concluding the business with external agency or company, and it comprises purchase and takeover, sale and income activity, expenditure activity and investment and finance activities.The activity that utilizes the in-house resource that provides to manufacture a product or service is provided is provided internal activity, for example, and activity in production.

As can be seen, such business activity classification with have that employed account title has very big-difference in the accounting method now, thereby everyone can both easily be carried out business activity is categorized into dissimilar tasks.

After step S110, at step S120, the various information that user's input is relevant with business activity.In more detail, after step S110 was categorized into one of predefined type to business activity, accounting system 50 then showed the screen of request more information by display unit 42 the user.Then, the mouse of user by input block 20, keyboard etc. are inserted information requested.The example of additional information of request comprises the title, cost, income of the date of the generation business activity that business activity is involved, the individual who carries out business activity and department, business activity etc.; With product sold or parts, material etc.The processing of user input data is that (that is, only after two steps) finished after step S120.

Then, at step S130, utilize the information of the routine processes user's input that is stored in the ASU auxiliary storage unit 30.That is to say that the internal activity classification is included in the at first definite business activity of accounting system 50, or the external activity classification, then, with reference to predetermined chart of accounts information is carried out predetermined process.At last, at step S140, the output accounting statement.The example of accounting statement comprises balance sheet, statement of profit and loss, cash flow statement, based on the cost accounting form of activity, economic worth form etc.

Fig. 4 has shown the detail flowchart of the part of accounting method shown in Figure 3.That is to say that Fig. 4 has shown the step S130 that is included in Fig. 3 and the many steps among the S140 in detail.

After the step S200 input information relevant with business activity, at step S210, accounting system 50 determines that business activity is an internal activity, or external activity.If determine that at step S210 business activity is an external activity, so,, determine whether the summation of input activity value is identical with the summation of input resource value at step S230.If the summation of the summation of activity value and resource value is inequality, so, request is re-entered the message of business activity information and export to the user.That is to say, handle turning back to step S200.At this moment, " activity value " refers to movable value itself, and " resource value " refers to and make activity become the value of resource that may be required.For example, a product Mai $1000 receives Xian Jin $600 and sells S400 on credit in this way, so, activity classification is become the sale of total activity value value $1000 and resource value is divided into the cash of its value Fen Biewei $600 and $400 and sells sale on credit.

In the accounting method of preferred embodiment, activity value and resource value must mate, the principle of using in the corresponding classic method of this extraordinary image debit and credit.But, in the present invention, resolve into that debit and credit are manual to finish, but finish, make everyone can both carry out the degree of such task thereby entire process is simplified to by simple record activity name, activity value, resource name and resource value.

In above-mentioned step S230,, so,, determine whether activity value or resource value relate to cash at step S240 if the summation of activity value equals the summation of resource value.If all or part of of activity value or resource value is cash in step S240, so,, calculate total cash flow of every kind of activity at step S270.Simultaneously, at step S250, each flowing water summation of computational activity value and resource value.

After the cash flow of having determined every kind of activity, prepare cash flow statement and prepare the economic worth form at step S272 at step S271.The economic worth form is the file that the method according to this invention is prepared, and it is described later on again.According to the present invention, flow out in cash inflow and to be accompanied by in the situation of every kind of activity, owing to write down thisly, therefore, just can prepare cash flow statement and economic worth form by the cash flow that calculates every kind of activity about each information of activity value and resource value.Thereby, there is no need as prior art, separately prepare cash flow statement for the cash flow of determining company.

In step S240, do not relate to cash if determine activity value and resource value, so, only carry out the step S250 of the summation of computational activity value and resource value.Then,, utilize chart of accounts, each and account title of activity value and resource value is complementary at step S260, then, each size of record activity value and resource value.So, as long as the aforesaid action message of input, just can be automatically with movable be complementary as the employed corresponding account title of classic method, thereby can offer the user to the final statement as those final statements of making according to the prior art accounting method.Be stored in the ASU auxiliary storage unit 30 with in a preferred embodiment chart of accounts, in the accounting system 50 of operation preferred embodiment, it transmitted temporarily and stores among the RAM of CPU10.

Subsequently, utilize the information of the activity that is complementary with account title,, prepare statement of profit and loss at step S262 reserve assets liability account with at step S263 at auxiliary ledger and the total auxiliary ledger that step S261 prepares each account title.All these forms are all identical with those forms that utilize the conventional accounting method to provide.

In step S210,, so,, determine that internal activity utilizes direct resource or utilizes indirect resource at step S220 if determine that business activity is not external activity (that is, internal activity).Here, " directly resource " refers to such as starting material, directly enter and manufacture a product or provide resource and " resource indirectly " among the service to refer to such as electricity, water, heat cost, rent etc., be used to indirectly to manufacture a product or the resource of service is provided.In step S220, if determine that internal activity has utilized direct resource, so, after this execution in step S230 carries out aforesaid other step again.

This preferred embodiment has supposed that internal activity utilizes various resources to manufacture a product or service is provided.That is to say, supposed to be used to manufacture a product or service is provided for the resource of internal activity input.Under such hypothesis, be necessary to measure the quantity and the quantity that is used for the activity of product or service of the resource that is used for internal activity, so that the cost of counting yield or service.For such necessity, this preferred embodiment has used resource to drive the notion of the factor and the activity-driven factor, and they are respectively the measuring of quantity of the quantity of the representative resource that is used for internal activity and the activity that is used for product or service.

On the other hand, if internal activity has used indirect resource in step S220, so, each resource of every kind of resource of addition drives factor values in step S280.Here, resource drive the factor with minute, hour, year, kilowatt hour (degree), frequency etc. measure.Further details please refer to Fig. 5, and dissimilar indirect resources comprises salary, electricity, G﹠W, communication, maintenance and repair, supplies and depreciation (equipment, machine etc.).Driving the factor with the corresponding resource of dissimilar indirect resources respectively is working time, use amount, use amount, service time, frequency, use amount and cycle.These internal resources are used for dissimilar internal activities, comprise the production schedule, order, work preparation, machine run, quality control and transportation.Shown in last row of Fig. 5, the resource that calculates every kind of resource in step S280 drives the factor values summation.

After step S280, calculate the cost (can call activity cost to it) of internal activity at step S290.This is presented among Fig. 6 in detail.

At first, resource value is calculated unit resource value (the unit resource value=resource value of every kind of resource/resource drives the summation of factor values) divided by the summation meter of the resource driving factor values of every kind of resource.From the auxiliary ledger of step S261 and total auxiliary ledger, can obtain resource value.For example, if the resource value of hypothesis salary is De $150 as shown in Figure 6,000, so, because it is 15,000 hours that the resource of salary drives the summation of factor values, therefore, unit salary (resource value) is 10 dollars/hour (=$150,000/15,000 hours).

After having calculated the unit resource value of every kind of resource, the resource driving factor values and the unit resource value that will be used for every kind of internal activity multiply each other, and obtain the resource value that is used for every kind of internal activity.For example, drive factor values by the resource that will have 1000 hours among unit resource value 10 (dollar/hour) and Fig. 6 and multiply each other, can obtain the salary that is used for the production schedule is $10,000.After calculating all resource values of every kind of internal activity according to the method described above,, obtain the activity cost of every kind of internal activity by all resource values of every kind of activity of addition.

Calculate activity cost in step S290 after, (for example, time, frequency, quantity) summation is obtained the unit of activity cost, as shown in Figure 7 divided by the activity-driven factor values of internal activity with activity cost.For example, with regard to the production schedule among Fig. 7, in the production schedule activity of product A, used 9 hours the activity-driven factor, and 13 hours the activity-driven factor is used for product B, uses altogether 22 hours.Ju You $44,000 activity cost divided by this activity-driven factor values and value, thereby the unit of activity cost of obtaining the production schedule is 2,000 (dollars/hour).

Be right after after step S300,, calculate the indirect cost of every kind of product (or service) at step S310.This is presented among Fig. 8 in detail.As shown in the figure, for every kind of internal activity, the unit of activity cost be multiply by the activity-driven factor values of every kind of product, so that obtain the activity cost of every kind of product of every kind of internal activity.For example, with $2,000 unit of activity cost multiply by the required activity-driven factor values (hourage) of the A that manufactures a product (that is, 9 hours), and the activity cost of obtaining product A is $18, and 000.All activity costs of product A are added together, thus total indirect cost of definite product A.These indirect costs are used to prepare the cost accounting form based on activity, this are described later on again.

The accounting statement of preparing according to preferred embodiment is described below.

At first, provide the form of the cost accounting (ABC) based on activity according to the active information accounting method of preferred embodiment, as shown in Figure 9.

The ABC form provides the cost information of every kind of product or service, and these cost information are to utilize the various resources to manufacture a product or provide the notion of service to form according to activity.Conventional cost accounting's form only provide used resource () value for example, material, salary, G﹠W, electricity, communication, and with specific products or service without any relation.On the other hand, the ABC form provides the cost information of the every kind of activity that is used for specific products or service.That is to say, as shown in Figure 9, the ABC form provide every kind of activity cost information, indirect cost, be directly used in the direct cost of specific products, total manufacturing cost of every kind of product that the direct cost of every kind of product and indirect cost addition are obtained and the unit cost of every kind of product.

Secondly, this preferred embodiment provides liquid capital form as shown in figure 10.Required, the relevant information that is used for the capital of every kind of activity of economic worth of every kind of activity is calculated in the representative of liquid capital form.Cost of capital can be obtained by capital and interest rate are multiplied each other, and cost of capital is documented in as described later the economic worth form.

The 3rd, this preferred embodiment provides economic worth as shown in figure 11 (EVA) form.The EVA form represent from the cash basis operation revenue, to deduct depreciation cost, tax and cost of capital with value after the value of gained, this value as economic worth.That is to say the pre-tax operating income that the EVA form is represented to deduct the pre-tax cash basis operating income of cash basis operation cost gained from the cash basis operation revenue and deduct the depreciation cost gained from pre-tax cash basis operating income.And, the economic worth that the EVA form is also represented to deduct the after-tax operating income of tax gained from pre-tax operating income and deduct the cost of capital gained from after-tax operating income.

The 4th, this preferred embodiment provides the CVP table and the CVP triaxial diagram of the information that relevant cash flow C, economic worth V and profit P are provided simultaneously.As shown in figure 12, the CVP table provides and C, V, the relevant information of P.CVP table from cash flow statement, EVA form and statement of profit and loss, receive respectively relevant then with the cash flow C1 of last one year and C0, then with the economic worth V1 of last one year and V0 and then with the information of profit P1 and the P0 of last one year.The CVP table provides valuable information based on reception information according to the particular analysis method.As analytical approach I, the CVP table can provide the information that increases or reduce degree about C, the V that current information C1, V1, P1 are represented divided by former information C0, V0, P0, P, with as analytical approach II, CVP table can provide about with the information of the correlativity of C, V, P.

Figure 13 and 14 represents to utilize the CVP triaxial diagram of analytical approach I and analytical approach II respectively.

CVP triaxial diagram shown in Figure 13 respectively on three axles, i.e. the ratio (V1/V0) of ratio (C1/C0), V1 and the V0 of expression C1 and C0 and the ratio (P1/P0) of P1 and P0 on C axle, V axle and the P axle.Be positioned at value on three axles and represent the increase or the minimizing degree of cash flow, economic worth and profit respectively.

CVP triaxial diagram shown in Figure 14 respectively on three axles, i.e. the ratio (V1/P1) of ratio (C1/P1), V1 and the P1 of expression C1 and P1 and the ratio (V1/C1) of V1 and C1 on P-C axle, P-V axle and the C-V axle.Be positioned at the correlativity that is worth expression respectively and C, V, P on three axles.

Above by accounting system as shown in Figure 2, that utilize the personal computer system, to according to preferred embodiment, be described based on the accounting method of activity.On the other hand, accounting method also can realize by means of the accounting system of the network computer system that utilizes LAN (LAN (Local Area Network)) and Internet system and so on.

Figure 15 and 16 has shown according to the present invention the calcspar of the accounting system of the second and the 3rd preferred embodiment.

As shown in figure 15, the accounting system according to second embodiment comprises accounting server 100 and

several client computer

200a, 200b and 200c.

If the user imports action message by client computer, so, accounting server 100 is carried out the accounting procedure of aforesaid, relevant input action message.Accounting server 100 comprises CPU110, input block 120, ASU auxiliary storage unit 130 and output unit 140.

As mentioned above, the programmed instruction of accounting procedure is carried out in the CPU110 decoding, and execution of program instructions.Input block 120 is used to import the required data and the order of operation of server 100.To after carrying out various predetermined process by the data of client computer input, output unit 140 is exported the result of accounting system of the present invention in system.At last, ASU auxiliary storage unit 130 storage carry out the inventive method processing program and store the result of this method with the predetermined file form.

Client computer

200a, 200b and 200c can be provided in each department of company.If in a department business activity has taken place, so, the user who works in that department imports action message by client computer.

Except being undertaken the processing of the inventive method, similar to the operation of the accounting system of first preferred embodiment according to the operation of the accounting system of second preferred embodiment by each client computer input action message and accounting server.

As shown in figure 16, comprise Web server 300 and customer data base 320 according to the accounting system of the 3rd embodiment, and

several web clients

400a, 400b and 400c.

If the user imports action message by web clients, so, Web server 300 is carried out the accounting procedure of aforesaid, relevant input action message, and by the Internet execution result is offered web clients.Customer data base 320 storage such as user ID, password with the user profile of relevant each user's accounting information.

Web clients refers to the computer system that the user can be connected with Web server 300 by it.If business activity has taken place, so, the user is connected with Web server by client computer, and imports action message by the input block of web clients.Web server 300 determines whether the user ID and the password of input are authorized, and the result of the action message of response input is outputed to respective client.

Operation according to the accounting system of the 3rd embodiment is described below.

If business activity has taken place, so, the user is connected with Web server 300 by web clients, and input user ID and password.Web server 300 determines whether the user ID and the password of input are deposited with in the customer data base 320, and the Activity Type to web clients demonstration preferred embodiment comprises purchase and takeover, sale and income activity, expenditure activity, investment and finance activities, activity in production and the activity etc. of checking out.

The user selects and corresponding that Activity Type of business activity of carrying out in the middle of Activity Type, and by the detailed action message of web clients input.Web server is handled the input action message according to the aforesaid method of the present invention, and result is stored in the customer data base 320 and with them sends to web clients.

Though the preferred embodiments of the present invention have been made detailed description, but should be understood that many changes that those of ordinary skill in the art does the key concept of telling about of the present invention here and/or improve and all drop within that appended claims limits, the spirit and scope of the present invention.

Claims

1. action message system that checks out comprises:

Storage unit is used to store with the corresponding chart of accounts of action message, carries out the closing procedure and the result that checks out of check-out procedure according to the input action message with the corresponding account title of input action message;

Output unit, be used to export for the user one of therefrom select usefulness, comprise that the Activity Type of buying and obtain activity, sale and income activity, expenditure activity, investment and finance activities and activity in production and output are for the screen of using for selected Activity Type input action message; With

CPU (central processing unit) (CPU) is used for determining that the input action message refers to internal activity or external activity, and carries out check-out procedure according to structure of determining and chart of accounts.

2. the action message according to claim 1 system that checks out, wherein, action message is by being provided in client computer input in each department.

3. the action message according to claim 1 system that checks out, wherein, action message is by via the web clients input of the Internet.

4. the action message according to claim 3 system that checks out also comprises customer data base, is used to store about each user's checkout information and comprises user ID and the user profile of password.

5. system according to claim 1, wherein, described purchase and obtain activity, described sale and income activity, described expenditure activity and investment and finance activities is categorized as described external activity, and activity in production is categorized as described internal activity.

6. system according to claim 1, wherein CPU carries out and handles, and comprises step:

Determine that described input action message is internal activity or external activity;

When described input action message is confirmed as described external activity, whether the summation of determining activity value is identical with the summation of resource value, wherein said activity value refers to movable value itself, and resource value refers to and makes described activity become the value of resource that may be required;

When the summation of the summation of described activity value and described resource value is identical, determine in described activity value or described resource value, whether to relate to cash;

When in described activity value or described resource value, relating to cash, calculate total cash flow of every kind of activity; With

According to the cash flow of described calculating, prepare cash flow statement.

7. system according to claim 6, wherein CPU carry out to handle, and also comprises step: when the summation and the summation of described resource value of described activity value are inequality, show the message of asking to re-enter described action message to the user.

8. system according to claim 7, wherein CPU carries out and handles, and also comprises step:

When the summation of the summation of described activity value and described resource value is identical, calculate the quantity of each activity value and the quantity of resource value;

Each and an account title of activity value and resource value are complementary, and the described quantity of the described quantity of each activity value and each resource value is recorded in the account title of described coupling; With

According to the described activity value and the resource value that record in the described account title, prepare to comprise the final statement of balance sheet, statement of profit and loss.

9. system according to claim 8, wherein CPU carries out and handles, also comprise step: when described input action message is confirmed as described internal activity, the resource of determining to be used in the described internal activity is direct resource or indirect resource, wherein said direct resource refers to directly and product or serve corresponding resource, and indirectly resource refers to directly with product or serves corresponding and only be the resource of every kind of product or service assignment

Wherein, when the described resource in being used in described internal activity is described internal resource, carry out the step identical with the treatment step of described external activity.

10. system according to claim 9, wherein CPU carries out and handles, and also comprises step:

When (i) the described resource in being used in described internal resource is described indirect resource, add that resource drives the value of the factor, wherein, described resource drives the measuring of quantity that the factor is the expression resource that is used for described internal activity;

(ii) utilize described resource to drive factor values computational activity cost;

(iii) utilize described activity cost and activity-driven factor unit of account activity cost, wherein, the described activity-driven factor is the measuring of quantity that expression is used for product or service activity; With

(iv) utilize the indirect cost of described unit of activity pricing product or service.

11. system according to claim 10, wherein step (ii) comprises step:

Described resource value is driven factor values sum, unit of account resource value divided by resource;

Described unit resource is on duty to be used for the resource driving factor values of every kind of internal activity, calculate described resource value; With

Add all resource values of every kind of internal activity, the computational activity cost.

12. system according to claim 11, wherein step (iii) with the described activity cost of every kind of internal activity divided by activity-driven factor values sum, unit of account activity cost.

13. system according to claim 12, wherein step (iv) comprises step:

Described unit of activity cost be multiply by described each activity-driven factor values of described product or described service, calculate the specific products of every kind of internal activity or the activity cost of service; With

Add the product of all internal activities or the activity cost of service, calculate the indirect cost of described product or described service.

14. system according to claim 13, wherein CPU carries out and handles, also comprise the step of preparation based on the cost accounting form of activity, should based on the cost accounting form of activity provide every kind of activity cost information, indirect cost, be directly used in the direct cost of specific products or service and by adding described product that the above indirect cost and direct cost obtain or total manufacturing cost of described service.

15. system according to claim 13, wherein CPU carries out and handles, also comprise the step of preparing the economic worth form, described economic worth form is used for providing the economic worth that deducts the basic operation cost of cash, depreciation cost, tax and cost of capital acquisition from the basic operation revenue of cash.

16. system according to claim 15, wherein CPU carries out and handles, and also comprises the step of preparing the CVP triaxial diagram, and described CVP triaxial diagram provides the information of relevant cash flow, economic worth and profit simultaneously.

17. system according to claim 16, wherein, the CVP triaxial diagram represent respectively on three axles the ratio of current cash flow with former cash flow, current economic worth with before the ratio of economic worth and current profit and before the ratio of profit.

18. system according to claim 16, wherein, the CVP triaxial diagram is represented the ratio of the ratio of described cash flow and described profit, described economic worth and described profit and the ratio of described economic worth and described cash flow respectively on three axles.