JP2001014384A - Cash flow management system, managing method, and computer-readable recording medium - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a cash flow management system which can automatically calculate a cash flow. SOLUTION: This system has a file 15 of cash or the like, a reception file 16 wherein sale amounts by customers are recorded, a file 17 of payment conditions by the customers, a payment file 21 wherein predicted payment amounts and their payment periods are entered, an arithmetic means 11 which finds the total predicted reception amount from all the customers at future reference time from the reception file and payment condition file, adds the amount of cash or the like, at the reference time thereto to calculate a predicted fund total amount which can be prepared at the reference time, and also finds the total predicted payment amount from the data of the payment file, an input means 13, and a display device 14; and the predicted total fund amount calculated by the arithmetic means 11 and the total predicted payment amount are displayed side by side on the display device.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting system, and more particularly to a cash management system capable of predicting cash flow, a cash management method, and a computer-readable computer that records a program for causing a computer to execute cash processing. It relates to a recording medium.

[0002]

2. Description of the Related Art Many accounting systems using computers that perform accounting processes in companies and the like are commercially available. Such accounting systems are based on bookkeeping principles and follow a set of systems.

[0003] Funding is a very important matter for corporate management. For example, even if sales are proceeding smoothly, if the cash flow is poor and payment to the supplier is delayed, even if the business itself is in the black, bills will be lost and bankrupt. On the other hand, if the cash flow continues even if sales are sluggish, there will be no bankruptcy.

In order to improve the cash flow, it is necessary to apply for borrowing from a financial institution such as a bank.
If you cannot explain the cash flow in addition to your business condition, you may not be able to borrow.

[0005] However, despite the importance of cash flow as described above, the above-described accounting system cannot calculate the cash flow, and a person who is familiar with accounting circumstances can calculate and obtain the cash flow as necessary. I have.

[0006]

SUMMARY OF THE INVENTION The present invention has been conceived in view of the above situation, and has a cash management system, a cash management method, and a software program capable of automatically managing cash, which can automatically calculate cash management. It is intended to provide a medium.

[0007]

In order to achieve the above object, a cash management system according to the present invention comprises a cash file, an income file in which the sales amount of each customer is recorded, and a payment file of each customer. The payment condition file in which the conditions are described, the expenditure file in which each expenditure amount and their due date are entered, and the data described in the income file and the payment condition file described above, Calculate and add the estimated amount of income from all customers, calculate the total estimated amount of income from all customers, and add the above cash amount to calculate the estimated amount of funds available at the reference time And calculating means for calculating a total expenditure estimate from the data of the expenditure file, input means for inputting data to each of the files, and a display device. And money predictive sum was calculated, it is characterized in that to be displayed on the display device shown together with all expenditures predicted amount.

[0008] In addition, there is provided a bill-of-receipt file, wherein the calculating means calculates a bill-for-budget forecast at the reference time from the data of the bill-for-benefit file, and can add it to the fund forecast total. Can be.

[0009] In addition, there is provided a bill-of-payment file, wherein the calculating means calculates a bill-of-payment forecast amount at the reference time from the data of the bill-of-payment file and can add the bill-to-budget forecast amount to the total expenditure forecast amount. Can be.

[0010] The income file may include a predicted future sales amount, and the expenditure file may include a predicted future expenditure amount.

In addition, the computer has a borrowed file in which the borrowed amount of the borrowed money, repayment conditions, and the like are described. It is also possible to adopt a configuration in which the total expenditure is added to the estimated total expenditure.

Next, in the cash flow management method of the present invention, a step of recording the sales amount of each customer in an income file, a step of recording the payment conditions of each customer in a payment condition file,
A step of writing in the expenditure file the amount of each scheduled expenditure and their due date in the expenditure file, and calculating means from all the customers in the future at the reference time specified by the data described in the income file and the payment condition file by the calculating means. Calculating the estimated total amount of total income, adding the amount of cash at the above-mentioned reference time to the total amount of available funds, and calculating the estimated total amount of expenditure from the data of the expenditure file. And a step of displaying on the display device together with the estimated total amount of funds calculated by the arithmetic means and the estimated total amount of expenditure.

[0013] Further, the step of recording the amount of money, payment conditions, and the like in the bill receivable file with respect to the bill receivable, and the arithmetic means calculates the estimated bill income at the reference time from the data of the bill receivable file, and Adding to the total amount.

A step of recording the amount of money, payment conditions, and the like in the bill of exchange file for the bill of exchange; and the calculating means calculates the estimated bill expenditure at the reference time from the data of the bill of exchange file to calculate the total expenditure. A step of adding to the predicted amount.

The calculating means adds the borrowed amount to the total estimated fund amount from data such as the borrowed amount and the repayment conditions of the borrowed money in the borrowed money file, and adds the repayment amount of the borrowed money to the total estimated expenditure amount. It is also possible to adopt a configuration having steps.

Next, the computer-readable recording medium according to the present invention, in which a program to be executed by a computer is recorded, includes a revenue file for recording sales to each customer, and a payment file created for each customer. A process of forming a condition file, an expenditure file in which scheduled expenditure amounts and their payment deadlines are entered in a memory area, and a future designation based on the data described in the income file and the payment condition file. A process of calculating the estimated total amount of income from all customers at the reference time, a process of calculating the total amount of funds that can be prepared by adding other cash items at the reference time to the estimated total amount of income, It is characterized in that a process for obtaining the total expenditure from the data of the expenditure file and a program for causing a computer to execute the process are recorded.

Further, a computer executes a process of forming a bill-of-receipt file in a memory area, a process of calculating a bill-of-income forecast from the data of the bill-of-receipt file, and adding the calculated bill-to-budget total to the estimated fund total. A configuration in which a program is recorded can be adopted.

Further, the computer executes a process of forming a bill of payment file in a memory area and a process of calculating a predicted bill expenditure from the data of the bill of payment file and adding the estimated bill to the total predicted spend. A configuration in which a program is recorded can be adopted.

Further, a process of forming a borrowed file describing the borrowed amount, repayment conditions, and the like for the borrowed money in the memory area, adding the borrowed amount to the total estimated fund amount based on the data of the borrowed file, and repaying the borrowed amount And a program for causing a computer to execute the process of adding to the total expenditure forecast amount.

[0020]

Embodiments of the present invention will be described below in detail with reference to the drawings. FIG. 1 is a block diagram showing the configuration of a cash management system according to the present invention. The cash management system is constituted by a personal computer (hereinafter referred to as a "PC").

The arithmetic means 11 is a CPU of a personal computer, and can perform necessary processing of the present invention by a computer program installed in a recording medium 12 such as an HDD of the personal computer. Further, the personal computer is provided with input means 13 such as a keyboard and a display device 14 composed of a cathode ray tube, a liquid crystal panel or the like.

The computer program of the present invention is recorded in an IC card and used by inserting it into an IC card slot of a personal computer, or recorded on a recording medium of a server and transmitted to a personal computer of each client via a communication line. It can be configured to supply. In this case, it is also possible to use the cash management software of the present invention by using data formed by accounting software conventionally installed in a personal computer.

In the memory area of the personal computer, cash files 15, income files 16, payment condition files 17, borrowed money files 18, bills receivable files 19, bills payable files 20, and expenditure files 21 are formed.

The cash file 15 is composed of a cash account book, a deposit account book, a checking account book, and the like, and the deposits and current accounts are described for each financial institution and for each type of deposit, that is, for each account. . The term deposit is not included in principle, but may be included by the user's selection.
The cash file 15 can use data such as a cash book and a cash book of a normal accounting system.

The income file 16 is formed for each customer. That is, the income file 161 for the customer 1, the income file 162 for the customer 2, and so on.
..., income file 16n for customer n, and so on. The term "revenue" here refers to transactions that generate income for companies that intend to create cash flow, and is usually sales of goods, but also includes rental income from real estate. These are collectively referred to as sales value. In addition, a cash selling file 16x may be provided for retail cash selling.

FIG. 2 shows an embodiment of the income file 16.
In the income file 16, the date of each customer name transaction, product name, quantity, unit price, total amount (sales amount) and the like are entered.
Therefore, it is possible to use a sales book or an accounts receivable book of the accounting system using a normal computer.

[0027] In the example of FIG.
Selling 10 products of α-123-N a day, for a total of 1
The sales of 530,000 yen resulted in β-005 on April 27.
It is described that five products -M were sold and the sales were 1.24 million yen.

Since the cash flow is to predict the future situation, for example, like cash sales of goods,
You need to predict future sales. It is also necessary to forecast sales to ordinary customers. Therefore, these can be entered in each file as a sales forecast. By taking such sales forecasts into account, an accurate cash flow simulation can be performed.

The inside of the payment condition file 17 is also a file for each customer. That is, the payment condition file 171 for the customer 1, the payment condition file 172 for the customer 2,..., The payment condition file 17n for the customer n, and so on.

FIG. 3 is an example of a file for one customer in the payment condition file 17. For each customer, enter the monthly deadline and payment date. Depending on the customer, there are cases where payment is made in cash on the payment day and cases where payment is made in bills. What percentage of the amount is cash, others are bills, etc.
There may be conditions such as cash up to the yen and bills for the whole amount after that, so enter those conditions. In the case of the above-mentioned Kou Co., Ltd., the closing date is 20th of every month, payment is on the 25th of the following month, and the portion less than 1 million is
The portion over 100,000 is a bill of 60 days.

FIG. 4 is an example of the borrowed money file 18.
In this file, the name of the borrower's financial institution, borrowed amount, borrowed date, repayment date, interest, repayment amount, etc. are entered. The repayment method is
In the normal case, the repayment is divided, so it is better to use the repayment schedule. Of these items, the amount of borrowing,
The borrowing date is initially included in the total expected cash amount that can be prepared in the calculation of cash flow, and the repayment date, the repayment amount, and the like are included in the total expected cash flow expenditure amount on each repayment date. A similar file is created for each loan.

In the example shown in FIG. 4, 50
It has borrowed 100,000 and repay it for 3 years (36 times) with interest of 3% a year. It should be noted that the repayment amount, the repayment interest, and the like in FIG. 4 are merely examples, and are not accurate figures.

FIG. 5 shows an example of the bill of exchange file 19.
This file contains the collection date, recipient, amount, bill due date,
Write the details. In this example, a 90-day bill of 1 million yen was received from Hei Co., Ltd. on April 18. The item of May 25 described in parentheses is an example in which predicted items are described, and details will be described later.

FIG. 6 shows an example of the bill of exchange file 20.
This file contains the withdrawal date, payee, amount, bill date,
And so on. For example, on March 13
It was a $ 90,000 bill for 90 days.

FIG. 7 shows an example of the expenditure file 21. This file is a combination of an accounts payable book and an expense book, in which items such as raw material costs, purchase costs, labor costs, rent, and the like, and the due date and amount for each are entered. For almost predictable items such as utilities expenses, predicted values may be entered.

For example, 1.5 million yen is purchased from Ding Co., Ltd., and the payment date is May 10, the rent is 300,000 yen, the payment date is May 12, and labor costs. The payment date of 1.25 million is May 25, and so on.

FIG. 8 is a flow chart for simulating the cash flow by the above cash flow management system.

When the program of the present invention is started on a personal computer, icons for cash flow simulation are displayed on the screen of the display device 14 together with icons for displaying various functions. When the various function displays are opened according to the guidance, the screen shifts to the entry screen of each file as shown in FIGS.

When the cash flow simulation icon is clicked, the cash flow simulation is started. Then, the calculation means 11 first asks the screen of the display device 14 for a reference time (hereinafter referred to as a “reference time”) when calculating the cash flow (S1).
01). On the other hand, for example, the entry method such as the beginning of the month, the middle of the month, the end of the month, the total month, and the like is performed. Or 5th, 15th
A method of entering the date, such as the 25th, may be used. In this example, 5
March 15th.

It should be noted that it is possible to automatically determine the reference time and start the calculation on the program without inputting the reference time. In this case, not only one reference time but also a plurality of reference times such as the beginning of the month, the middle of the month, the end of the month, and the monthly total can be set, and the cash flow at each reference time can be displayed in a table format. However, in the following, only one reference time is set for easy understanding.

When the reference time is determined, the calculating means 11 obtains the current balance of cash and deposits (ordinary and current accounts) from the cash class file 15 and uses the total amount of the balances as the amount of cash (A). It is calculated (S102). At this time, the day of the calculation (for example, May 1) and the reference time (May 15)
Days), there is a difference in the number of days, but the calculation is based on the balance of the day of calculation.

Next, the calculating means 11 outputs the income file 16
From the payment condition file 17 and the payment condition file 17, the estimated income to be paid by the base time is calculated for each customer, and the estimated total income (B) is calculated by summing the estimated income of all customers (S).
103).

For example, the 1.53 million yen sold to A Corporation in FIG. 2 on April 14 is closed on April 20, and the due date is May 25. If there was no other sales before April 20, the total sales in April was 1.53 million yen. From the payment conditions shown in FIG.
The remaining one million yen will be paid on a 60-day bill scheduled to be issued on May 25. The calculation means 11 performs the above-described calculation, and as a result, fills in the bill-of-receipt file of FIG. 5 with parentheses as described above as a scheduled mark. The brackets are removed when they are actually recovered on May 25.

Next, the calculating means 11 sends the borrowed money file 1
Go to 8 and check if there is any new borrowed money by the base time. If there is a new borrowing plan, the planned borrowing amount (C) is totaled (S104). Also in this case, the items to be expected are in parentheses.

In the example of the borrowing file shown in FIG. 4, five millions have been borrowed from Bank B on March 1, and this amount has already been deposited in the account of any financial institution, and the cash file 15 Since this is already included in the figure, the figures are irrelevant to this cash flow calculation.

Next, the calculating means 11 obtains the data of the bills-to-be-received file 19, and calculates the estimated bill income (D) that can be paid by the reference time (S105). In this case, the estimated amount (D) varies depending on whether the bill is to be collected after waiting for the bill date or discounted before the due date. For this,
At first, for example, the program is designed to be able to calculate the amount of money collected only, select the bill to be discounted later as needed, and change the estimated amount to (D '). In the example of FIG. 5, there is a bill of 1,000,000 yen collected on April 18, but the bill date is August 1
Since it is 8 days, the estimated bill income D is 0.

Once the amounts from A to D have been obtained, the total from A to D is calculated as the total amount of funds that can be prepared (S106).

Next, the calculation means 11 searches the data of the bills payable file 20 for bills whose due date is due by the reference time, calculates the sum of the bills, and sets the sum as the bill expenditure forecast (F). (S107). According to FIG. 6, there is a bill of 1,000,000 yen issued to Ding Co., Ltd., but its payment date is June 13, so there is no need to prepare this amount at the time of this reference.

Next, from the borrowed money file 18, the total amount of the repayment whose repayment date is reached by the reference time is calculated as the scheduled borrowed money repayment amount (G) (S108). Looking at the borrowed money file in Figure 4, the repayment on April 15 has been completed,
You can see that we should prepare for the next May 15, 150,886 yen repayment.

Next, the calculating means 11 stores the expenditure file 21
Is calculated from the data described in (1) (S109).
Looking at Figure 7, 1.5 million payments to Ding Co.
On May 0, a rent of 300,000 yen was paid on May 12.
On the other hand, the labor cost of 1.25 million yen is 25 days, so it is after the standard time and has nothing to do with the current cash flow. Therefore, 1.5 million yen to Ding Co., Ltd. and 300,000 yen for rent total 1.8 million yen for H
Is added to

Then, the total expenditure (I) is obtained by summing F, G, and H (S110). Finally, the above-mentioned estimated total amount of funds (E) and the estimated total amount of expenditure (I) are displayed on the display device 14 (S111).

The manager compares the estimated total amount of funds (E) with the estimated amount of all expenditures (I), and if E> I, prints out the result of the simulation assuming that there is no problem in cash flow and ends the processing. I do.

In the case of E <I, funding cannot be performed. Therefore, the bill receivable file 19 is opened, a bill that can be discounted is searched for, the discount is made before the reference time, the value of the predicted bill income (D) is changed to (D ′), and E is calculated again. Compare again with the value of I. For example, the bill collected from Hei Co., Ltd. in FIG. 5 is discounted to D ', and the cash flow is provided.

If the cash flow has not been made yet, the cash flow using a normal route, such as using overdraft, will be further examined. If the shortage is still insufficient, take measures such as obtaining bank loans.

It is needless to say that the order of the steps in the flowchart of FIG. 8 is not limited to the illustrated example. One way to raise funds is to issue shares. When financing is performed in this way, a stock issuance file may be created, a payment schedule may be entered, and the sum may be added to the estimated total amount of funds.

[0056]

As described above, according to the present invention, if necessary accounting data is input, a cash flow simulation is automatically performed, so that the cash flow is easily and accurately predicted. Even if the cash flow is poor, early measures can be taken.

Further, even when receiving a bank loan, it is easy to receive a loan because accurate management status and cash flow can be explained.

[Brief description of the drawings]

FIG. 1 is a block diagram showing a configuration of a cash flow management system of the present invention.

FIG. 2 is a diagram showing an example of an income file.

FIG. 3 is a diagram showing an example of a payment condition file.

FIG. 4 is a diagram illustrating an example of a borrowed money file.

FIG. 5 is a diagram showing an example of a bill-of-receipt file.

FIG. 6 is a diagram illustrating an example of a bill of exchange file.

FIG. 7 is a diagram showing an example of an expenditure file.

FIG. 8 is a flowchart illustrating a cash flow simulation.

[Explanation of symbols]

 REFERENCE SIGNS LIST 11 arithmetic means 12 recording medium 13 input means 14 display device 15 cash file 16 income file 17 payment condition file 18 borrowed money file 19 bills receivable file 20 bills payable file 21 expenditure file

Claims (13)

[Claims] 1. A cash file, an income file in which sales amounts of individual customers are recorded, a payment condition file in which payment conditions of each customer are described, expenditure amounts and their payment deadlines. Based on the expenditure file entered and the data described in the above income file and payment condition file, the estimated amount of income from each customer at the future specified reference time was calculated and integrated, and totaled from all customers Calculating an estimated total amount of funds, adding the amount of cash to the total amount of cash, and calculating a total estimated amount of funds that can be prepared at the reference time; and calculating means for calculating an estimated total amount of expenditure from the data of the expenditure file; An input unit for inputting data to each file, and a display device, wherein the total estimated amount of funds calculated by the arithmetic unit and the total amount of expenditure can be displayed together on the display device. A cash flow management system characterized by the following. 2. A bill receivable file is provided, wherein the calculating means calculates a bill receivable forecast amount at the reference time from the data of the bill receivable file and can add it to the fund forecast total amount. 2. The cash flow management system according to claim 1, wherein: 3. A method according to claim 3, further comprising a bill-of-payment file, wherein the calculating means calculates a bill-of-payment forecast amount at the reference time from the data of the bill-of-payment file and can add the bill-budget forecast amount to the total expenditure forecast amount. The cash flow management system according to claim 1 or 2, wherein 4. The cash management system according to claim 1, wherein the income file includes a predicted future sales amount, and the expenditure file includes a predicted future expenditure amount. . 5. A borrowed money file having a borrowed amount, a repayment condition, and the like for the borrowed money, wherein the calculating means adds the borrowed money to the above-mentioned estimated total fund amount from data of the borrowed money file, and The fund management system according to any one of claims 1 to 4, wherein the system is added to the total estimated expenditure. 6. A step of recording a sales amount for each customer in an income file, a step of recording payment terms for each customer in a payment terms file, and a step of recording each scheduled expenditure amount and their due dates. The step of filling in the file and the calculating means determine the total estimated total revenue from all customers in the future at the specified reference time based on the data described in the income file and the payment condition file. A step of calculating the total amount of funds that can be prepared by adding the amount of cash at the reference time, a step of calculating the total amount of estimated expenditure from the data of the expenditure file, and a step of calculating the total amount of estimated fund calculated by the arithmetic means. And displaying the total expenditure on the display device together with the forecasted total expenditure amount. 7. A step of recording the amount of money, payment conditions, and the like in a bill receivable file for the bill receivable;
7. The cash flow management method according to claim 6, further comprising the step of calculating the estimated amount of bill income at the reference time from the data of the bill receivable file and adding the estimated amount to the total amount of estimated funds. 8. A step of recording the amount of money, payment conditions and the like in a bill of payment file for the bill of payment,
8. The cash flow management method according to claim 6, further comprising a step of calculating a bill expenditure forecast amount at the reference time from the data of the bill payable file and adding the estimated bill expenditure amount to the total expenditure forecast amount. 9. A process in which the calculating means adds the borrowed amount to the total estimated fund amount from data such as the borrowed amount and the repayment conditions of the borrowed money in the borrowed money file, and adds the repayment amount of the borrowed money to the total estimated expenditure amount. 9. The cash flow management method according to claim 6, further comprising the steps of: 10. An income file for recording sales to each customer, a payment condition file created for each customer, an expenditure file in which scheduled expenditures and their due dates are entered. , In a memory area, a process of obtaining a predicted total amount of revenue from all customers at a specified time in the future based on the data described in the revenue file and the payment condition file, A process for calculating the total amount of funds that can be prepared by adding other cash items at the time of the above reference, and a process for calculating the total estimated amount of expenditure from the data of the expenditure file. Recorded computer-readable recording medium. 11. The computer further executes a process of forming a bill receivable file in a memory area, a process of calculating a bill receivable estimated amount from the data of the bill receivable file, and adding the calculated bill receivable amount to the total estimated fund amount. The computer-readable recording medium according to claim 10, wherein a program for recording is recorded. 12. The computer further executes a process of forming a bill of exchange file in a memory area, a process of calculating a bill expenditure forecast amount from data of the bill of exchange file, and adding the calculated bill expenditure amount to the total forecast expenditure amount. 12. The computer-readable recording medium according to claim 10, wherein a program for recording the program is recorded. 13. A process for forming a borrowed file describing a borrowed amount and a repayment condition in the memory area, adding a borrowed amount to data of the estimated fund amount from data of the borrowed file, and 12. The computer-readable storage medium according to claim 10, wherein a program for causing a computer to execute a process of adding a repayment amount to the total expenditure amount is recorded.