JP2001222656A - System, device, method for financial affair management, and recording medium - Google Patents

Abstract

PROBLEM TO BE SOLVED: To easily prepare various connected financial tables without spoiling an existent system. SOLUTION: Group enterprise terminals 3 prepare various financial tables by their unique accounting systems and send them to higher area control servers 2. An area control server 2 connects various financial tables sent from the group enterprise terminals 3 included in each area and sends them to a main body server 1. The main body server 1 connects various financial tables sent from respective area control servers 2. When the area control servers 2 or main body server 1 connect various financial tables, subtraction from the respective items of the financial tables is carried out by using only transaction information of the sale side as to transactions among group companies. A group enterprise terminal 3 is equipped with an interface device which converts transaction information generated by the unique system to the system of the main body server 1, and converts the transaction information by the interface device and sends the information to the area control server 2.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a financial management system, an apparatus, a method, and a recording medium on which a program thereof is recorded, and more particularly to an apparatus for connecting and managing financial statements of a plurality of companies to be connected.

[0002]

2. Description of the Related Art With the adoption of new accounting standards from March 2000, listed companies are obliged to prepare and publish financial statements based on the consolidated financial statements of a plurality of companies in the group for each fiscal year. Therefore, in order to easily create consolidated financial statements based on financial statements created by each company, for example, in Japanese Patent Application Laid-Open No. 11-39409, the creation of consolidated financial statements is performed by computer processing. A method of doing so has been proposed.

In the method disclosed in Japanese Patent Application Laid-Open No. 11-39409, transaction information between group companies is stored in a database, and the amount is added to each item of financial statements prepared for each company, and stored. By subtracting the erasure data obtained from the transaction information obtained from the amount of each item,
It enables the preparation of consolidated financial statements.

[0004] Incidentally, since financial statements to be published in the settlement period depend on the consolidated settlement of the entire group, it is desirable to grasp the performance of the entire group by consolidated accounting even in periods other than the settlement period. In other words, by creating consolidated financial statements even during periods other than the closing period, and by grasping the performance of the entire group, it is possible to utilize it in business development across the entire group and improve the performance of the entire group Becomes

[0005] Particularly, in a multinational company operating globally, it is desirable to be able to grasp the business performance for each region, since fluctuations in exchange rates greatly affect business performance. Further, when a plurality of types of businesses are conducted, it is desirable to be able to grasp the performance of each business.

[0006]

However, Japanese Patent Application Laid-Open No. 11-39409 discloses that when preparing consolidated financial statements, an enormous amount of information on transactions between group companies stored in a database is processed. The elimination data thus obtained must be subtracted from each item in the financial statements. For this reason, there has been a problem that the preparation of financial statements that do not necessarily need to be published requires as much time as the preparation of financial statements to be published in the fiscal year.

Japanese Patent Application Laid-Open No. 11-39409 does not disclose a special mechanism for preparing financial statements for each predetermined unit such as each region or each business. For this reason, when preparing financial statements for each unit, the man-hours required to determine whether the information stored in the database is a transaction between the same units increases, and a large amount of time is required for preparing financial statements. There was a problem that it took time.

Further, the method disclosed in Japanese Patent Application Laid-Open No. 11-39409 has a problem that consolidated financial statements cannot be created unless the accounting systems of all the companies in the group are unified. In other words, the existing system used by each group company cannot be used as it is, which increases the cost of introducing the system,
There was a problem that the training of finance operators had to be redone.

SUMMARY OF THE INVENTION It is an object of the present invention to provide a financial management system, an apparatus, a method, and a computer-readable recording medium on which a program for recording financial programs can be easily prepared by connecting financial statements of a plurality of companies. And

Another object of the present invention is to provide a financial management system, apparatus, method, and computer-readable recording medium on which a program thereof is recorded, which is suitable for preparing financial statements linked for each predetermined unit of a plurality of companies. With the goal.

The present invention further records a financial management system, an apparatus, a method, and a program for creating financial statements by connecting financial statements of a plurality of companies without damaging the systems used by each company. It is an object to provide a computer-readable recording medium.

[0012]

In order to achieve the above object, a financial management system according to a first aspect of the present invention comprises:
A plurality of sub-computers provided corresponding to each group company to be consolidated, and a consolidated financial system connected to each of the sub-computers and based on financial statements and transaction data sent from each sub-computer. A financial management system comprising a high-level computer for creating statements, wherein the low-level computer includes transmission means for transmitting financial statements and transaction data relating to transactions between group companies to the high-level computer; Computer, receiving means for receiving the financial statements and transaction data sent from the transmitting means of the lower-level computer, and financial statement adding means for adding the amount in the financial statements received by the receiving means for each item And the transaction data corresponding to one of the debit and credit accounts of the financial statements received by the receiving means. Then, the erasure data creating means creates elimination data creation means for creating elimination data corresponding to both the debit and credit accounts, and the amount of each item in the financial statements added by the financial statement addition means. It is characterized by comprising financial statement subtraction means for subtracting the amount corresponding to the erasure data to create consolidated financial statements, and output means for outputting the consolidated financial statements created by the financial statement subtraction means. .

In the above-mentioned financial management system, the erasure data creating means creates erasure data corresponding to both debit and credit accounts based on transaction data corresponding to one of the debit and credit accounts in the financial statements. This is based, for example, on the fact that accounts receivable of one group company can be regarded as accounts payable of the other company. As described above, since erasure data can be easily created without collating transaction data from both parties, consolidated financial statements can be quickly created.

When preparing a plurality of types of financial statements (for example, a balance sheet and a profit and loss statement), in a certain type of financial statements, an account in the transaction data corresponds to a debit in the erasure data. It may be used for preparation, or in other types of financial statements, the account in the transaction data may correspond to a credit. “Based on transaction data corresponding to one of debit and credit accounts of the financial statements” includes the case where the type differs depending on the type of the financial statements.

In the above-mentioned financial management system, each transmitting means of the lower-level computer transmits only transaction data corresponding to one of a debit and a credit of financial statements among transaction data relating to transactions between group companies to the upper-level computer. To be sent.

In the above-mentioned financial management system, each transmitting means of the lower-level computer transmits to the upper-level computer transaction data corresponding to both credit and debit accounts of financial statements in transaction data relating to transactions between group companies. You may. In this case, the erasure data creating unit normally corresponds to both the debit and credit accounts based on only the transaction data corresponding to one of the debit and credit accounts of the financial statements among the transaction data. Creates erasure data and, at the time of closing, compares the transaction data corresponding to the debit account with the transaction data corresponding to the credit account, and the transaction data corresponding to both the debit and credit accounts for which the contradiction has been resolved by the comparison , And erase data can be created based on the respective data.

As a result, for example, financial statements to be released to the outside at the time of settlement of accounts or interim settlement of accounts can be prepared with accuracy, and at other times, the financial statements to be used at the management level are not used. , Can be created quickly. When using at the management level,
Greater benefits can be gained by speed than accuracy.

In the above-mentioned financial management system, each of the lower computers may further include transaction data creating means for creating the transaction data based on accounting data of a group company to which the lower computer belongs. In this case, each transmission means of the lower-level computer comprises:
The transaction data created by the transaction data creation means may be transmitted.

In this case, the financial statements transmitted from each transmitting means of the lower-level computer may include financial statements prepared for each business. In this case, the transaction data creating means includes, as information indicating the business of the partner of the transaction data to be created, if the group business of the partner has the same business as the group company to which the partner belongs, And the same information as the information indicating the business in which the transaction was conducted.

Here, the lower-level computer indicates the business of the partner group company in the transaction data according to the relationship between the activity range of the group company to which the lower computer belongs and the activity range of the group company as the business partner. A company classification database that records information indicating whether the same information as that of the business in which the group company to which the company belongs belongs may be added, and the type of business for each group company. The transaction data creating means may further include, based on the company division database, the activity range of the group company to be traded to, In relation to group companies,
Information indicating the same business may be added, and when the same business as the group company to which the company belongs belongs to the group company to be traded, the counterpart of the transaction data created The same information as the information indicating the business in which the group company to which the business belongs belongs may be added to the information indicating the previous business.

By having such a configuration, it is possible to easily determine whether or not the business of the trading partner is the same, and it is possible to easily prepare financial statements for each business. .

In the above-mentioned financial management system, the lower-level computer further comprises a financial statement format converting means for converting financial statements prepared in a format of a group company to which the lower-level computer belongs into financial statements in a format required by the upper-level computer. You may. In this case, the transmission means of the lower-level computer may transmit the financial statements whose format has been converted by the financial statement format conversion means.

By providing the financial statement format conversion means in this way, each group company can use the accounting system used so far as it is, and can reduce the cost of introducing the system. Training for finance operators will be minimal.

In the above-mentioned financial management system, the amounts in the financial statements and transaction data transmitted by each of the lower-level computers may be entered in a currency in a region where the company to which the own computer belongs is located. In this case, the host computer includes currency conversion means for converting an amount in the financial statements and transaction data received by the receiving means into an amount in a currency in a region to which the host computer belongs, and the financial statement adding means includes Add the amounts in the financial statements, the amounts of which have been converted by the currency conversion means, for each item, and the erasure data creation means creates erasure data based on the transaction data whose amounts have been converted by the currency conversion means. You can do it.

Here, the currency conversion means uses an exchange rate as an exchange rate when converting the amount in the financial statements and the transaction data.
The average exchange rate for the period in which the financial statements are prepared (for example, an income statement) or the exchange rate on the date of preparation (for example, a balance sheet) can be applied. This allows
The time required for currency conversion can be shortened.

The financial management system is connected to some of the plurality of lower-level computers, creates financial statements linked in a range corresponding to the connected lower-level computers, and transmits the financial statements to the upper-level computer. A position computer may be further provided. In this case, the transmitting means of the lower-level computer connected to the intermediate computer transmits financial statements and transaction data to the intermediate computer, and the intermediate computer
Second receiving means for receiving the financial statements and transaction data sent from the transmitting means of the connected lower-level computer, and the amount in the financial statements received by the second receiving means for each item A second financial statement adding means for adding;
Of the transaction data received by the second receiving means, based on the transaction data corresponding to one of the debit and credit accounts of the financial statements, which is a group company corresponding to the lower computer to which the trading partner is connected. The second erasure data creating means for creating elimination data corresponding to the debit and credit accounts, and the second erasure data from the amounts of each item in the financial statements added by the second financial statement addition means. Subtracting the amount of money corresponding to the erasure data created by the data creation means to create consolidated financial statements of group companies in a range corresponding to the connected lower-level computer;
Financial statement subtracting means, and financial statements consolidated by the group companies in the range created by the second financial statement subtracting means, and second transmitting means for transmitting predetermined transaction data to a host computer. And the receiving means of the higher-level computer may further receive the financial statements and the transaction data transmitted from the middle-level computer.

In this case, the second transmission means of the middle-level computer may transmit, to the higher-level computer, transaction data that is not a group company corresponding to the lower-level computer to which the trading partner is connected. it can.

By further providing such a medium-sized computer, it is possible to easily prepare consolidated financial statements for each predetermined range (for example, region) of the group companies. Further, the second transmission means of the middle-level computer transmits the transaction data not used for the generation of the erasure data by the second erasure data generation means to the higher-level computer. The tables can be created correctly.

In order to achieve the above object, the financial management apparatus according to the second aspect of the present invention is connected to a plurality of lower computers provided corresponding to each group company to be linked, and A financial management apparatus for creating consolidated financial statements based on financial statements and transaction data relating to transactions between group companies, and receives a financial statement and transaction data sent from each of the lower-level computers. Means, financial statement addition means for adding the amount in the financial statements received by the receiving means for each subject, and transaction data corresponding to one of the debit or credit accounts of the financial statements received by the receiving means And an erasure data creating means for creating elimination data corresponding to both the debit and credit accounts based on the financial statements. From the amount of the item, the financial statements subtracting means for the erasing data creation means subtracts the amount corresponding to the erased data created, to create a concatenated financial statements,
Output means for outputting the consolidated financial statements created by the financial statement subtraction means.

In order to achieve the above object, the financial management apparatus according to the third aspect of the present invention is connected to some of the lower computers provided corresponding to each group company to be consolidated, and A financial management device that creates consolidated financial statements in a range corresponding to the lower-level computer and transmits the financial statements to the higher-level computer, and the financial statements and transaction data transmitted from the transmission means of the connected lower-level computer. Receiving means for receiving the financial statement, the financial statement adding means for adding the amount in the financial statements received by the receiving means for each item, and the trading partner among the transaction data received by the receiving means are connected. Debit and credit based on transaction data corresponding to one of the debit or credit accounts in the financial statements From the amount of each item in the financial statements added by the financial statement addition means, the amount corresponding to the elimination data created by the elimination data creation means. A financial statement subtracting means for subtracting and creating financial statements consolidated by the group companies in the range corresponding to the connected lower-level computer, and financial statements consolidated by the group companies in the range created by the financial statement subtracting means And transmission means for transmitting predetermined transaction data to the host computer.

To achieve the above object, a financial management apparatus according to a fourth aspect of the present invention is provided corresponding to a group company to be consolidated, and is connected to a host computer that creates consolidated financial statements. Transaction data creating means for creating transaction data relating to transactions between group companies based on accounting data of the group companies to which it belongs, and transaction data created by said transaction data creation means. And transmitting means for transmitting to the host computer together with the financial statements of the company.

In the financial management apparatus according to the fourth aspect, the transaction data creating means may create only transaction data corresponding to one of a debit and a credit of a financial statement.

In order to achieve the above object, a financial management method according to a fifth aspect of the present invention collects financial statements prepared by each group company to be consolidated and transaction data relating to transactions between the group companies. Collection steps to do,
A financial statement adding step of adding the amount in the financial statements collected in the collecting step for each subject; and a transaction corresponding to one of the debit and credit accounts of the financial statements in the transaction data collected in the collecting step. Based on the data, an erasure data creation step of creating elimination data corresponding to both the debit and credit accounts, and from the amounts of each item in the financial statements added in the financial statement addition step, in the erasure data creation step Subtracting an amount corresponding to the created erasure data to create a consolidated financial statement, and an output step of outputting the consolidated financial statement created in the financial statement subtraction step. And

The above-mentioned financial management method comprises the steps of: preparing a financial statement prepared by a predetermined unit of group companies among the group companies to be consolidated; A second collection step of collecting data, a second financial statement addition step of adding an amount in the financial statements collected in the second collection step for each subject, and a second collection step. A second erasure data creating step of creating elimination data corresponding to both the debit and credit accounts based on the transaction data corresponding to one of the debit and credit accounts of the financial statements of the collected transaction data; The amount corresponding to the erasure data created in the erasure data creation step is calculated from the amount of each item in the financial statements added in the second financial statement addition step. The subtracting may be one further comprising a second financial subtraction step of creating a financial linked with Group Companies involved in predetermined units. In this case, the collecting step does not use the financial statements created by the second financial statement subtracting step and consolidated financial statements of the group companies within the predetermined unit, and the erasing data creation in the second erasing data creation step. And the collected transaction data.

In order to achieve the above object, a computer-readable recording medium according to a sixth aspect of the present invention comprises:
Computers connected to a plurality of sub-computers provided corresponding to each group company to be consolidated, the financial statements of each group company and transaction data relating to transactions between group companies sent from each of the sub-computers Receiving means, the financial statement adding means for adding the amount in the financial statements received by the receiving means for each subject, the debit or credit of the financial statements received by the receiving means corresponds to one of the accounts Based on the transaction data, erasure data creation means for creating elimination data corresponding to both debit and credit accounts, the erasure data creation means from the amount of each item in the financial statements added by the financial statement addition means, Financial statement subtraction means for subtracting the amount corresponding to the created erasure data to create consolidated financial statements;
And a program for causing the financial statement subtracting means to function as output means for outputting the consolidated financial statements created by the subtracting means.

In order to achieve the above object, a computer-readable recording medium according to a seventh aspect of the present invention comprises:
Some of the lower-level computers provided for each group company to be linked, and the computers connected to the higher-level computer, and the group companies sent from the transmission means of the lower-level computer connected Receiving means for receiving financial statements and transaction data relating to transactions between group companies, financial statement adding means for adding the amounts in the financial statements received by the receiving means for each subject, and transactions received by the receiving means Based on transaction data corresponding to one of the debit or credit accounts in the financial statements, which is a group company corresponding to the lower computer to which the trading partner is connected, among the data
Erasure data creation means for creating the elimination data corresponding to the debit and credit accounts, the amount corresponding to the elimination data created by the elimination data creation means from the amount of each item in the financial statements added by the financial statement addition means Means for subtracting financial statements to create consolidated financial statements in a group of companies corresponding to the connected lower-level computer,
And a program for causing the financial statements consolidated by the group companies in the range prepared by the financial statement subtracting means to function as a transmitting means for transmitting predetermined transaction data to the host computer. .

To achieve the above object, a computer-readable recording medium according to an eighth aspect of the present invention comprises:
Computers that are provided corresponding to the group companies to be consolidated and that are connected to the higher-level computer that creates consolidated financial statements are used to transfer transaction data related to transactions between group companies based on the accounting data of the group companies to which they belong. A transaction data creating means for creating, and a program for causing the transaction data created by the transaction data creating means to function as a sending means for sending to the host computer together with the financial statements of the group company are recorded. .

In the recording medium according to the eighth aspect, the transaction data creating means may create only transaction data corresponding to one of a debit and a credit of a financial statement.

[0039]

Embodiments of the present invention will be described below with reference to the accompanying drawings. In this embodiment, “group” includes a group of a plurality of companies to be consolidated, “main body” includes a company located at the highest level in the group, and “group company” includes a group. Means each company.

FIG. 1 is a diagram showing a configuration of a financial management system according to this embodiment. This financial management system creates a balance sheet and a profit and loss statement for the entire group, a balance sheet and a profit and loss statement consolidated by group companies in each region, and a consolidated profit and loss statement for each business. As shown in FIG. 1, a main server 1, a regional control server 2 (2A to 2C), and a group company terminal 3 (3AA to 3CC) are connected in a hierarchical manner.

The main server 1 is a computer placed in the main unit, and based on data sent from the regional control server 2, a balance sheet and an income statement for the entire group,
It also prepares a profit and loss statement for each business as a group. As will be described later, the balance sheet, the profit and loss statement, and the transaction data sent from the group company terminal 3 and the regional control server 2 to the main server 1 are created in accordance with the format used by the main server 1. Details of the main server 1 will be described later.

The regional control servers 2 (2A to 2C) are computers provided for each of the areas A to C and belong to the corresponding area based on data sent from the group company terminal 3. A balance sheet and a profit and loss statement for the entire group company and a profit and loss statement for each business in the entire region are created and sent to the main server 1. The regional control server 2 also creates transaction data with group companies in other regions and sends it to the main server 1. In addition, it is assumed that region A is located in Japan of the main unit, and regions B and C are located outside the country.
For simplicity, it is assumed that transactions are made in the same currency in the same region. The details of the regional control server 2 will be described later.

Group company terminal 3 (3AA-3CC)
Is a computer provided for each group company, which creates a balance sheet for the company, a profit and loss statement for the entire company and each business, and a regional control server 2 for the region.
Send to The group company terminal 3 also creates transaction data with other group companies and sends it to the regional management server 2 in the region.

FIG. 2 is a block diagram showing the configuration of the group company terminal 3. As shown in the figure, the group company terminal 3 converts a financial statement and transaction data in a unified format from an accounting system 31 used by the group company that owns it, and financial statements and book data created by the accounting system 31. And an interface device 32 for creating. The accounting system 31 and the interface device 32 may be realized on the same computer device or may be realized on separate computer devices.

The accounting system 31 is a computer that manages the financial accounting of the group company, and creates book data using the code system used by each group company before. In addition, at least the balance sheet and profit and loss statement (including by business) from the created book data
In its own format. Accounting system 3
1 may be an input device for inputting book data and financial statements manually created when the group company has been managing financial accounting manually.

The interface device 32 includes a financial statement converter 33, a transaction data generator 34, a transaction data converter 35, a company / business code database 36,
Business contrast database 37 and company classification database 3
8 and a transmission unit 39.

The financial statement conversion unit 33 includes the accounting system 31
Converts the balance sheet, profit and loss statement, and business profit and loss statement in a proprietary format, which are provided by the Company, into a unified format balance sheet, profit and loss statement, and business profit and loss statement. The financial statement conversion unit 33 passes these format-converted financial statements to the transmission unit 39.

The transaction data creation section 34 is a transaction system 3
Transaction data between group companies is created from the book data passed from 1. As will be described later, this transaction data is created only for the items described in the asset section (debit account) of the balance sheet and for the items described in the credit account of the profit and loss statement (account formula). Further, the transaction data creation unit 34 creates transaction data using the code system used by the accounting system 31.

The transaction data conversion unit 35 includes a company / business code database 36 and a company / business contrast database 37.
With reference to the company division database 38, the transaction data in a unique format created by the transaction data creation unit 34 is converted into transaction data in a unified format described later. The transaction data conversion unit 35 transfers the format-converted transaction data to the transmission unit 39. For details of the company / business code database 36, the company / business contrast database 37, and the company classification database 38,
It will be described later.

The transmitting section 39 converts the financial statements passed from the financial statement converting section 33 and the transaction data passed from the transaction data converting section 35 into the regional control server 2 belonging to the same region.
Send to

FIG. 3 is a block diagram showing the configuration of the regional control server 2. As shown, the regional control server 2
Comprises a receiving unit 21, a financial statement adding unit 22, an erasure data creating unit 23, a financial statement subtracting unit 24, a regional company database 25, and a transmitting unit 26.

The receiving unit 21 receives the financial statements and the transaction data transmitted from the lower-level group company terminals 3 in the same area, and sends the financial statements to the financial statement adding unit 22 and the transaction data to the erasure data. It is passed to the creating unit 23. The financial statement adding unit 22 performs the same type of financial statements among the financial statements passed from the receiving unit 21, that is, the balance sheets, the profit and loss statements of the entire company, and the profit and loss statements of the same business, Add the amount for each.

The erasure data creating unit 23 refers to the regional company database 25, and if the partner company code belongs to the group company belonging to the same region in the transaction data passed from the receiving unit 21, the erasure data Create If the partner company code belongs to a group company belonging to a different region, the transaction data is held as it is and, as will be described later, the financial statements linked by region are passed to the transmitting unit 26 at the same time.

When creating erasure data, the erasure data creation unit 23 creates erasure data for both debit and credit accounts from transaction data for one of the debit and credit accounts for the reasons described below. For example, if the account of the transaction data is accounts receivable, elimination data of accounts receivable and elimination data of accounts payable are created from this. If the account of the transaction data is a long-term loan, elimination data of the long-term loan and elimination data of the long-term loan are created from this. If the account of the transaction data is sales, elimination data of sales and elimination data of cost of sales are created from this.

The financial statement subtracting section 24 is provided with the financial statement adding section 2
2 subtracts the amount of the erasure data created by the erasure data creation unit 23 from the sum of the amounts of the respective items for each type of financial statement, and creates consolidated financial statements by group companies belonging to the region. I do. The financial statement subtraction unit 24 passes the created financial statements to the transmission unit 26. The regional company database 25 stores unified company codes for all group companies belonging to the region.

The transmitting unit 26 transmits to the main server 1 the financial statements linked for each region passed from the financial statement subtracting unit 24 and the transaction data between the regions passed from the erasure data creating unit 23. .

FIG. 4 is a block diagram showing the configuration of the main server 1. As shown in the figure, the main server 1 includes a receiving unit 11, a currency conversion unit 12, a financial statement adding unit 13, an erasure data creating unit 14, a financial statement subtracting unit 15, a foreign exchange database 16, an output unit 17 It is composed of

The receiving unit 11 receives the financial statements linked from each region and the transaction data between the regions, which are sent from the regional management server 2, and passes the data to the currency conversion unit 12. Currency converter 1
Reference numeral 2 converts the amounts described in the financial statements and transaction data passed from the receiving unit 11 into amounts in the currency of the region to which the main unit belongs, with reference to the exchange rate stored in the exchange database 16. The currency conversion unit 12 passes the financial statements whose amounts have been converted to the financial statement adding unit 13 and the transaction data whose amounts have been converted to the erasure data creation unit 14.

The financial statement adding unit 13 is a unit that outputs the same type of financial statements passed from the currency conversion unit 12, that is, balance sheets consolidated by region, and income statements consolidated by region. In addition, the profit and loss statements of each business belonging to the same region are added to each other. The erasure data creation unit 14 creates erasure data from the transaction data passed from the currency conversion unit 12. The method of creating the erasure data is the same as the method performed by the erasure data creation unit 23 of the regional control server 2.

The financial statement subtracting section 15 is provided with the financial statement adding section 1.
3 subtracts the amount of the erasure data created by the erasure data creation unit 14 from the financial statement totaling the amounts of the respective items for each type of financial statement, and creates a consolidated financial statement for the entire group. The exchange database 16 stores the exchange rates of the currencies of each region with respect to the currencies of the region where the main body exists.
As the exchange rate stored here, the average exchange rate (income statement) over the entire period of preparing the financial statements or the exchange rate at the date of the financial statements (balance sheet) is used.

The output unit 17 is composed of a display device or a printing device, and outputs the consolidated balance sheet, profit and loss statement, and profit and loss statement for each business created by the financial statement subtracting unit 15 and connected to the entire group. , For use at the management level.

Next, in the financial management system of FIG.
The data and database structure required to create a consolidated balance sheet and income statement will be described.

FIGS. 5A to 5C show a unified format of a balance sheet, a profit and loss statement, and transaction data sent from the group company terminal 3 to the regional control server 2 and from the regional control server 2 to the main server 1. FIG. The balance sheet and the income statement conform to the format of the consolidated balance sheet and income statement finally created in the main server 1.

As shown in FIG. 5A, the balance sheet is
It consists of an asset part (debit), a liability part and a capital part (credit), and each account item is described in each part. FIG.
As shown in (b), the profit and loss statement includes items of sales, cost of sales, gross profit,..., And net profit. The amount of each item is entered in the currency of the region where the respective balance sheet or profit and loss statement was prepared, and the amount in the currency of the region A to which the main unit belongs using the period average or the exchange rate of the preparation date in the main server 1. Is converted to

The transaction data serves as elimination data for preparing a consolidated balance sheet and a profit and loss statement. As shown in FIG. It consists of company code, partner business code, and amount.

In the company code, a company code indicating a group company that has made a transaction indicated by the transaction data is entered. In the own business code, a business code indicating the business division of the group company that has performed the transaction indicated by the transaction data is entered.

The account indicates a transaction account, and only the item described in the asset section of the balance sheet or the item described in the credit of the profit and loss statement (account formula) is entered.
Elimination data for items on the balance sheet for debt, equity or for debit in the income statement (account book) are deduced from this transaction data when preparing the consolidated financial statements. Is used. For example, b of company a
The accounts receivable to the company can be estimated as the accounts payable of the company b to the company a. The long-term loan from Company a to Company b is
It can be estimated that long-term borrowing from company a by company b.
The sales of the company a to the company b can be estimated as the sales cost of the company a from the company a (the companies a and b are both group companies).

In the partner company code, a company code indicating the group company of the partner that has performed the transaction indicated by the transaction data is entered. The other party's business code is the same code as the own company's business code if the other company has a specific relationship with the company and the other company that made the transaction shown in the transaction data has the same business as the business shown in the own business code. Filled out. Otherwise, the specific value "ZZ" is entered.
Which value to enter is determined in accordance with the company / business contrast database 37 and the company classification database 38.

The amount indicates the amount traded in the transaction data. This amount is entered in the currency of the region where the transaction data was created. This transaction data amount is also converted into an amount in the currency of the region A to which the unit belongs by using the average rate during the period or the exchange rate of the creation date in the main unit server 1 and used for preparing a consolidated balance sheet and profit and loss statement. Is done.

FIG. 6 shows a company / business code database 3
6 is a diagram showing a structure of FIG. The company / business code database 36 includes a company code database section shown in FIG. 6A and a business code database section shown in FIG. 6B. The contents of the company / business code database 36 are different for each group company terminal 3.

The part of the company code database includes the name of each group company and the accounting system 31 in the group company terminal 3 (manual accounting process when the accounting system 31 has only the function as an input device). The local company code of each group used locally and the unified company code of each group company used unifiedly throughout the financial management system are stored in association with each other.

The business code database section includes the business name of the group company that owns the group company terminal 3 and the accounting system 31 in the group company terminal 3.
The local business code of each business used locally in (or manual accounting processing) and the unified business code of each business used in the financial management system are stored in association with each other.

FIG. 7 shows a company / business contrast database 37.
FIG. 3 is a diagram showing the structure of FIG. Note that the contents of the company / business contrast database 37 are the same for all group company terminals 3.

The company / business contrast database 37 stores what kind of business each company conducts in a table format. In other words, the company / business contrast database 37 is constituted by a table in which the vertical axis is a company code and the horizontal axis is a business code, and a number “0” or “1” is entered in each column of the table. The group company corresponding to the company code in the column in which “1” is entered indicates that the business indicated by the business code is performed.

FIG. 8 is a diagram showing the structure of the company classification database 38. The company classification database 38 is shown in FIG.
FIG. 8A shows a section of the corporate activity area database shown in FIG.
(B) of the code application rule database. The contents of the company division database 38 are the same for all the group company terminals 3.

The section of the company activity area database is shown in FIG.
As shown in (a), a company code and its activity area are stored in association with each other. However, in the figure, for the sake of simplicity, the actual company name is entered in the column of the company code instead of the company code. The types of activity areas are production,
There are domestic sales, general sales, and regional sales in each region. If one company is active in two or more areas, the same number of records as the number of active areas are created.

The code application rule database section is used to determine which business code is to be entered in the item of the partner business code of the transaction data.
As shown in (b), it is composed of a table in which the seller is the vertical axis and the supplier is the horizontal axis, and indicates which business code is to be entered in each column of the table. The seller and supplier correspond to the company code and the partner code of the transaction data, respectively.

The group company corresponding to the company code of the transaction data and the group company corresponding to the partner company code are:
If there is a relationship of "same code" in the table, it indicates that if the same business is found by referring to the company / business contrast database 37, the same business code as the own business code is entered in the partner business code. I have. Further, when the relationship is “ZZ”, it indicates that “ZZ” is entered in the partner business code in the transaction data regardless of the business conducted by the group company corresponding to the partner company code. ing.

In the case of overseas sales, if the overseas sales belong to the same area, the group company corresponding to the company code of the transaction data and the group company corresponding to the partner company code are listed in the table. When there is a relationship of “same code”, if there is the same business with reference to the company / business contrast database 37, the same business code as the own business code is entered in the partner business code. For overseas sales belonging to different regions, “ZZ” is entered in the partner business code in the transaction data, regardless of the business being performed by the group company corresponding to the partner company code.

In the following, in the financial management system according to the present embodiment, processing executed in the main server 1, the regional control server 2, and the group company terminal 3 to create a consolidated balance sheet and profit and loss statement will be described. I do.

FIG. 9 is a flowchart showing processing executed by the interface device 32 of the group company terminal 3. When this processing is executed, the accounting system 31
It is assumed that the balance sheet, profit and loss statement and profit and loss statement for each business performed by the group company have already been prepared in its own format using or manually.

When the process starts, first, the accounting system 3
From 1 to the interface device 32, the balance sheet, the profit and loss statement, the profit and loss statement for each business performed by the group company, and the book data thereof, which are created in a unique format as local data, are input. (Step S101). The balance sheet, the profit and loss statement, and the profit and loss statement for each business among the input local data are passed to the financial statement conversion unit 33, and the book data is passed to the transaction data creation unit 34.

Next, the processing is shifted to the transaction data creation section 34, which extracts one book data (step S102) and determines whether or not this is due to a transaction with another group company. Is determined (step S103). If it is determined that the transaction is not due to a transaction with another group company, the process proceeds to step S105.

If it is determined that the transaction is due to a transaction with another group company, the transaction data creating unit 34
The transaction data is created based on the book data (step S104). The creation of the transaction data is performed, for example, by the following method.

For example, it is assumed that there is book data of Company x's x business that sells a product of 5 million yen with the company x's x business in the group as a business partner, and uses the proceeds as accounts receivable. In this case, company a. x business. accounts receivable. Company b. x business. 5 million yen a company. x business. amount of sales. Company b. x business. Two transaction data of 5 million yen can be created.

Next (assuming that the process returns from step S105 to be described later), it is assumed that the book data of the x business of the a company has received 3 million yen from the x business of the b company to the receivable. In this case, the transaction data is not newly created, but the receivable from company a to company b has decreased. x business. accounts receivable. Company b. x business. The changed transaction data will be created in the order of 2 million yen. In this case, there is no change in the transaction data. Hereinafter, such processing is repeated.

When the creation of the transaction data based on the book data extracted in this way is completed, the process proceeds to step S105. In step S105, the transaction data creation unit 34
Determines whether there is any book data that has not been retrieved yet. If it is determined that there is book data that has not yet been taken out, the process returns to step S102, and the next book data is taken out.

On the other hand, when it is determined that there is no book data that has not been taken out, the control is transferred to the transaction data conversion unit 35, and one of the transaction data created by repeating the processing of step S104 is deleted. Take it out (step S106). Then, the transaction data conversion unit 35 refers to the company / business code database 36 and converts the company code, the company business code, and the partner company code in the extracted transaction data into a unified company code or a unified business code. In addition, the contents of the account are converted into those according to the unified format of the financial statements (step S107).

Next, the transaction data conversion unit 35 searches the company classification database 38 according to the converted company code and partner company code in the transaction data (step S).
108). The transaction data conversion unit 35 obtains the result of this search,
It is determined whether or not the category is a category in which the same business code as the own business code may be set as the partner business code (step S109).

If it is determined that the code belongs to a category in which the same code can be set, the transaction data conversion unit 35
The company / business contrast database 37 is searched according to the converted partner company code and the company business code in the transaction data (step S110). Transaction data converter 35
Determines, as a result of this search, whether the group company corresponding to the partner company code in the transaction data has a business corresponding to the own company code in the transaction data (step S111).

If it is determined that the group company corresponding to the partner company code has a business corresponding to the company's own business code, the transaction data converter 35 sets the partner business code column in the extracted transaction data to Then, the same business code as the own business code is set (step S112). Then, the process proceeds to step S114.

If it is determined in step S109 that the code does not belong to a category in which the same code can be set, or in step S111, the group company corresponding to the partner company code does not have a business corresponding to the own business code. When it is determined that the transaction data conversion unit 35 has determined that the predetermined value “Z”
Z "is set (step S113). Then, the process proceeds to step S114.

In step S114, transaction data conversion unit 35 determines whether there is any transaction data for which the company code and business code have not been converted. If it is determined that there is still transaction data for which the company code and business code have not been converted, the process returns to step S106, and the next transaction data before code conversion is extracted.

When it is determined that there is no more transaction data for which the company code and the business code have not been converted, the control is transferred to the financial statement conversion unit 33, and the balance sheet created in the group company's own format is created. The profit and loss statement and the profit and loss statement for each business are converted into a unified format (step S115).

Further, the control is transferred to the transmitting section 39, and the balance sheet, the profit and loss statement and the profit and loss statement for each business converted into the unified format by the financial statement converting section 33, and the company data, The in-house business code, the partner company code, and all the transaction data in which the partner business code has been converted are transmitted to the regional control server 2 (step S116). Then, the process of this flowchart ends.

With the above processing, all of the group company terminals 3 belonging to the same area transmit the balance sheet, the profit and loss statement, the profit and loss statement for each business, and the transaction data, and transmit the data to the regional control server 2. Is received by the receiving unit 21, the regional management server 2 performs a process for creating consolidated financial statements for each region.

FIG. 10 is a flowchart showing the processing executed by the regional control server 2. Here, the balance sheet, the profit and loss statement, and the profit and loss statement of each group company received by the receiving unit 21 are passed to the financial statement adding unit 22, and the transaction data received by the receiving unit 21 is: The data is passed to the erasure data creation unit 23.

When this process is started, first, the financial statement adding unit 22 adds the amounts of the same items in the balance sheets of the group companies to each other. Further, the amounts of the same items in the income statement of each group company are added to each other. Further, when there are two or more profit and loss statements belonging to the same business as the profit and loss statements for each business, the amounts of the items in the profit and loss statement belonging to the same business are added to each other (step S201).

Next, the control is transferred to the erasure data creating section 23, and the transaction data received from the group company terminal 3 is
One is taken out (step S202). Then, by determining whether or not the partner company code is registered in the regional company database 25, it is determined whether or not the transaction indicated by the transaction data is a transaction within the same region (step S203).

If it is determined that the transaction is within the same area, the erasure data creation section 23 creates erasure data based on the transaction data (step S204). The creation of the erase data is performed by the following method.

For example, if there is the above-mentioned transaction data, the deletion data for subtracting 2 million yen from the accounts receivable item on the balance sheet is created. In addition, since this can be regarded as the accounts payable of company b to company a, erasure data for subtracting 2 million yen from the accounts payable item on the balance sheet is also created.

Further, assuming that the above-mentioned transaction data exists, erasure data for subtracting 5 million yen from the sales item in the income statement (the entire region and x businesses) is created. In addition, since this can be regarded as the cost of sales from the company x business of the company b x business, the cost of sales item in the income statement (the entire region and x business)
Erase data for subtracting 10,000 yen is created. When the erase data is created in this way, step S206
Proceed to processing.

If it is determined that the transaction is not within the same area, the erasure data creation unit 23 retains the data as it is as transaction data for transmission to the main server 1 (step S205). Then, the process proceeds to step S206. In step S206, the erasure data creation unit 23 determines whether there is transaction data that has not been extracted yet among the transaction data received from the group company terminal 3. If there is transaction data that has not been extracted yet, the process returns to step S202,
Retrieve the next transaction data.

When it is determined that there is no more transaction data that has not been taken out, the control is transferred to the financial statement subtraction unit 24, and
From the balance sheet, the profit and loss statement and the profit and loss statement for each business in which the amount has been added for each subject in step S201,
By subtracting the amount indicated by the corresponding erasure data, a consolidated balance sheet, income statement and income statement for each business are created in the region (step S207).

Then, the control is transferred to the transmitting section 26, and the transaction data held in the erasure data creating section 23 in step S205 together with the consolidated balance sheet, profit and loss statement, and profit and loss statement for each business in the region. To the main server 1
(Step S208). Then, the process of this flowchart ends.

By the above processing, the balance sheet in which all the regional control servers 2 are consolidated in the relevant area,
When the profit and loss statement, the profit and loss statement for each business, and the transaction data are transmitted and received by the receiving unit 11 of the main server 1, the main server 1 executes a process for creating consolidated financial statements for the entire group. Done.

FIG. 11 is a flowchart showing the processing executed by the main server 1. Here, the consolidated balance sheet, profit and loss statement, and profit and loss statement for each business received by the receiving unit 11 are passed to the currency conversion unit 12.

When the processing is started, first, the currency converter 12
Is based on the period average stored in the exchange database 16 and the exchange rate on the date of creation.
Is converted into the currency of the region (here, region A) to which the main unit belongs, which is entered in the financial statements and transaction data sent from. However, the financial statement and the transaction data sent from the regional control server 2 (here, the regional control server 2A) of the region to which the main unit belongs are not actually subjected to the process of converting the amount. The currency conversion unit 12 passes the financial statements after the currency conversion to the financial statement addition unit 13 and the transaction data to the erasure data creation unit 14 (step S30).
1).

Next, the control is shifted to the financial statement adding unit 13,
Add the amounts of the same items in the balance sheet of each region to each other. Also, the amounts of the same items in the income statement in each region are added to each other. Further, when there are two or more profit and loss statements belonging to the same business as the profit and loss statement for each business in each region, the amounts of the items in the profit and loss statement belonging to the same business are added to each other (step S30).
2).

Next, the control is transferred to the erasure data creating section 14, and one transaction data received from the regional control server 2 is taken out (step S303). Then, erase data is created based on the transaction data (step S30).
4). The creation of the erasure data is performed by the same method as that performed by the erasure data creation unit 23 of the regional management server 2.

Next, the erasure data creation unit 14 determines whether there is any transaction data that has not been extracted yet among the transaction data received from the regional control server 2 (step S305). If there is transaction data that has not been extracted yet, the process returns to step S303, and the next transaction data is extracted.

When it is determined that there is no more transaction data that has not been taken out, the control is transferred to the financial statement subtraction unit 15 and
From the balance sheet, profit and loss statement, and profit and loss statement for each business in which the amount has been added for each subject in step S302,
By subtracting the amount indicated by the corresponding erasure data, a consolidated balance sheet, income statement and income statement for each business are created for the entire group (step S30).
6).

Then, the control is transferred to the output unit 17 to output the consolidated balance sheet, profit and loss statement and profit and loss statement for each business in the entire group (step S307). Then, the process of this flowchart ends.

When the consolidated balance sheet, profit and loss statement and profit and loss statement for each business are output by the above processing, these are provided for browsing at the management level, and the future of the group as a whole is obtained. It will be utilized in the business strategy of this company.

Hereinafter, a method of creating a consolidated balance sheet and a profit and loss statement in the financial management system according to this embodiment will be described using a specific example. In the following, for simplicity of explanation, the amounts in the balance sheet, the profit and loss statement and the transaction data are shown in advance in the currency of the region A where the main unit is located.

First, the case where the regional control server 2A creates consolidated financial statements for each region will be described. Here, for the sake of simplicity, it is assumed that the financial statements of the group company AA and the group company AB are linked. Further, it is assumed that the group company AA and the group company AB are conducting the same business.

FIG. 12A is a diagram showing the transaction data transmitted to the regional control server 2A. As shown in the figure, it is assumed that the transaction data is sent only from the group company terminal 3AA corresponding to the group company AA. FIG. 12B shows the group company terminal 3AA.
Is a diagram showing a balance sheet sent to the regional control server 2A from. FIG. 12C shows the group company terminal 3AA.
It is a figure showing a profit and loss statement of business A1 sent to regional control server 2A from. FIG. 12D is a diagram illustrating a balance sheet transmitted from the group company terminal 3AB to the regional control server 2A. FIG. 12E is a diagram showing a profit and loss statement of the business A1 sent from the group company terminal 3AB to the regional management server 2A.

When the regional control server 2A receives these data, the financial statement adding unit 22 first inputs the data shown in FIG.
The balance sheet of FIG. 12B and the balance sheet of FIG.
Additions are made for each subject entered in these. The result is data shown as simple addition in FIG.
In addition, since the profit and loss statement in FIG. 12C and the profit and loss statement in FIG. 12E belong to the same business, the regional management server 2A adds the amount entered in each of the items.
The result is data shown as simple addition in FIG.

Next, the erasure data creation unit 23
The transaction data shown in FIG. Since the partner company code indicates the group company AB in the same area A, the erasure data is created. Since the receivable from the group company AA to the group company AB can be regarded as the accounts receivable from the group company AB to the group company AA, the erasure data creating unit 23 compares the amount 400 included in the transaction data with the balance sheet in the balance sheet. Erasure data to be subtracted from accounts receivable and erasure data to be subtracted from accounts receivable are created.

Next, the erasure data creation unit 23
The transaction data shown in FIG. This indicates that the partner company code also indicates the group company AB in the same area A, and also indicates that it is the same business A1, so that the erasure data is created. Since the sales of the group company AA business A1 to the group company AB business A1 can be regarded as the cost of sales from the group company AA business A1 of the group company AB business A1, the erasure data creating unit 23
The elimination data for subtracting the amount 2,000 included in the transaction data from the sales item in the profit and loss statement of the business and the elimination data for subtracting from the cost of sales are created.

Next, the erasure data creation unit 23
The transaction data shown in FIG. Since this indicates a group company BA in a region where the partner company code is different, no erasure data is created. This transaction data is sent to the main server 1 as described later. The erasure data created as described above is shown in FIGS.
The data shown in FIG.

Then, the financial statement subtraction unit 24 calculates
The amount of the erasure data is subtracted from the amount of the simple addition data in the balance sheet shown in FIG.
As shown in the right column of (f), a balance sheet for the region A is created. In addition, the financial statement subtraction unit 24 subtracts the amount of the elimination data from the amount of the simple addition data in the balance sheet shown in FIG. 12 (g) for each subject, and shows the result in the right column of FIG. 12 (g). Thus, the balance sheet of the area AA business A1 is created.

Next, a case where the main server 1 creates consolidated financial statements for the entire group company will be described.
Here again, for simplicity of explanation, the balance sheet consolidated in the region A created as described above, the balance sheet consolidated in the region B created similarly, and the balance sheet consolidated in the region C It shall be linked to the control table. Here, description of currency conversion is omitted.

FIG. 13 (a) is a diagram showing transaction data to which are sent to the main server 1. The transaction data is transaction data that has not been created in the erasure data in the regional control server 2A. FIG. 13B is a diagram showing a balance sheet sent from the regional control server 2B to the main server 1. FIG. 13C shows the regional control server 2
9 is a diagram showing a balance sheet sent from C to the main server 1. FIG. The balance sheet sent from the regional control server 2A to the main server 1 is shown in the right column of FIG. 12 (f).

When the main server 1 receives these data, the financial statement adding unit 13 causes the balance sheet shown in FIG. 13B, the balance sheet shown in FIG. 13C, and the balance sheet shown in FIG. The balance sheet shown in the right column is added for each subject entered in these. The result is data shown as simple addition in FIG.

Next, the erasure data creation unit 14
The transaction data shown in FIG. Since the long-term loan of the group company AA to the group company BA as indicated by the transaction data can be regarded as a long-term loan from the group company AA of the group company BA,
The erasure data creation unit 14 creates erasure data for subtracting the amount 500 included in the transaction data from the long-term loan item on the balance sheet and erasure data for subtracting from the long-term loan.

Next, the erasure data creation unit 14
The transaction data shown in FIG. The receivable from the group company BA to the group company AB as indicated by the transaction data is the group company BA of the group company AB.
, The erasure data creation unit 14 determines that the amount 7
Erasure data for subtracting 00 from the accounts receivable item on the balance sheet and erasure data for subtracting 00 from the accounts payable are created.

Next, the erase data creating unit 14
The transaction data shown in FIG. The receivable from the group company CB to the group company BA as indicated by the transaction data is the group company CB of the group company BA.
Can be seen as accounts payable. However, since the erasure data of the accounts receivable and the accounts payable have already been created, the erasure data creation unit 14 does not create new erasure data,
The erasure data of the accounts receivable and the erasure data of the accounts payable, which have already been created, are added with the amount of money included in the transaction data to create modified erasure data. The erasure data created as described above is data shown as erasure data in FIG.

Then, the financial statement subtraction unit 15
FIG. 13 is obtained by subtracting the amount of the erasure data from the amount of the simple addition data in the balance sheet shown in FIG.
As shown in the right column of (d), a consolidated balance sheet is prepared for the entire group. Then, the balance sheet is output from the output unit 17 and used for the management level.

As described above, in the financial management system according to this embodiment, when preparing consolidated financial statements, the elimination data to be subtracted from the amount of each item is included in the credit account even if it belongs to the debit account. The belongings are also created from the transaction data of the account corresponding to the debit in the balance sheet and the transaction data of the account corresponding to the debit in the profit and loss statement (account formula). As described above, since the transaction data belonging to both accounts is not collated, it is possible to easily and quickly create consolidated financial statements without taking much time to create erasure data.

Here, even if collation between the debit account and the credit account is not performed, for example, it is presumed that the receivable from company a to company b is the accounts receivable from company b to company a. Matches with this. Therefore, rather than aiming to publish them externally during the fiscal year or interim fiscal period as in the consolidated financial statements created by the financial management system according to this embodiment, use them at the management level. If the goal is to achieve the goal, greater merit can be obtained by speed than accuracy.

Further, each group company terminal 3 determines whether or not another group company as a business partner has the same business as the company based on the company classification database 38 and the company / business comparison database 37. ing. When it is determined that there is the same business, the same business code as the own business code is entered in the partner business code in the transaction data. For this reason, even if the other party's department name is different, it can be easily determined whether or not the same business is performed, and the profit and loss statement can be easily prepared for each business.

Further, a company division database 38 is provided which determines whether or not there is the same business by comparing the activity areas of the companies. According to the company classification database 38, it is determined that the group companies performing the business belonging to the general relation (the business supporting the business of the group) do not have the same business. This allows
There is no need to increase the number of business codes
The size of the business code database 36 and the company / business comparison database 37 can be reduced.

The regional management server 2 has a regional company database 25, and the erasure data creating unit 23 checks whether or not the partner company code in the transaction data is stored in the same. Judge whether it is a transaction. Then, only when it is determined to do so, the erasure data in this area is created, and in other cases, the transaction data is sent to the higher-order main server 1. This makes it possible to create consolidated financial statements for each region, and to create consolidated financial statements for the entire group in the main server 1 from the financial statements linked for each region.

In the main server 1, the amounts in the financial statements and transaction data for each region prepared in a region different in currency from the region where the main unit is located are calculated using the average exchange rate during the period or date of preparation of the financial statements. Is converted using. For this reason, the time required for currency conversion can be minimized, and consolidated financial statements can be created quickly.

Further, in the financial management system according to the present embodiment, the group company terminal 3 is provided with an interface device 32, and the interface device 32 creates financial statements and transaction data in a unified format. I have. For this reason, it is possible to use the system that each group company has used to create the books and financial statements so far. For this reason, the cost of introducing the system in each group company can be reduced, and the training of the finance operator can be minimized.

The present invention is not limited to the above embodiment,
Various modifications and applications are possible. Hereinafter, modifications of the above-described embodiment applicable to the present invention will be described.

In the above embodiment, the transaction data transmitted from the group company terminal 3 to the regional control server 2 and from the regional control server 2 to the main server 1 is the account whose debit item or profit / loss It corresponded to the credit item of the book (account type). On the other hand, the transaction data in which the account corresponding to the credit item of the balance sheet or the debit item of the profit and loss statement (account formula) is entered from the group company terminal 3 to the regional control server 2 and from the regional control server 2 It may be transmitted to the main server 1. In this way, it is also possible to estimate the transaction of the opposite subject and create erasure data.

[0139] Transaction data corresponding to the account of the debit account on the balance sheet, transaction data corresponding to the account of the debit account on the balance sheet, and transaction data corresponding to the account of the debit account on the profit and loss statement (account formula). Alternatively, all of the transaction data corresponding to the credit account in the profit and loss statement (account formula) may be transmitted from the group company terminal 3 to the regional control server 2 and from the regional control server 2 to the main server 1. In this case, the erasure data creation units 14 and 23 can create the erasure data using only the transaction data corresponding to one account of the debit or credit account.

In this case, the erasure data creation unit 1
4 and 23, when preparing financial statements in the settlement period or the interim settlement period, collate transaction data having accounts whose accounts are opposite to debits or credits (for example, accounts payable to accounts receivable), and take correspondence. It is also possible to create the erasure data after confirming that the data has been deleted. As a result, accurate financial statements for the fiscal year or interim fiscal period that need to be disclosed to the outside can be prepared, and financial statements that are only used for management at other times are simple and simple. You will be able to create it quickly.

In the above embodiment, the consolidated financial statements are prepared in the form of a balance sheet for each region, a profit and loss statement for each region, a profit and loss statement for each business by region, and a group-wide balance sheet. The present invention is not limited to the control table, the profit and loss statement for the entire group, and the profit and loss statement for each business in the entire group, but the present invention is not limited to this. For example, as in the case of adopting a company system, a balance sheet prepared by consolidating balance sheets created for each business can be created. In addition, a fund management table created for each group company,
The fund transfer table and the like can be linked for each region or for the entire group by the same method.

In the above embodiment, the group company terminal 3 of each of the group companies, the regional control server 2 of the group company that controls each region, and the main server 1 of the main unit at the top of the group as a whole. The case where the financial management system of the present invention is configured in three layers has been described. However, the number of layers in this system configuration is arbitrary. Moreover, the number of layers from the lowest group terminal to the highest main server may be different for each group terminal.

In the above embodiment, the processes shown in the flowcharts of FIGS. 9 to 11 have been realized in advance on the group company terminal 3, the regional control server 2, and the main server 1. In other words, on the group company terminal 3, the regional control server 2, and the main server 1,
Each part shown in FIG. 2 to FIG. 4 was assumed to be constructed in advance. However, a program for performing the processing shown in these flowcharts, that is, a program for constructing each unit shown in FIGS. 2 to 4 is stored in a computer-readable recording medium such as a magnetic disk, a magnetic tape, and a magneto-optical disk. And may be distributed. Alternatively, the program may be distributed via a network from a server device having a recording medium on which these programs are recorded.

[0144]

As described above, according to the present invention,
It is possible to easily and quickly create financial statements by linking financial statements of a plurality of companies.

Further, by devising the code system to be used, it is possible to easily and quickly create financial statements for each predetermined unit of a plurality of company groups.

Further, by providing an interface device for converting the code system into a unified one on the system at the terminal terminal, it is possible to prepare financial statements by linking financial statements of a plurality of companies without damaging the existing system. Can be.

[Brief description of the drawings]

FIG. 1 is a diagram showing a configuration of a financial management system according to an embodiment of the present invention.

FIG. 2 is a block diagram showing a configuration of a group company terminal of FIG. 1;

FIG. 3 is a block diagram showing a configuration of a regional control server of FIG. 1;

FIG. 4 is a block diagram showing a configuration of a main server of FIG. 1;

FIGS. 5A to 5C are diagrams showing a unified format of a balance sheet, a profit and loss statement, and transaction data, respectively.

FIG. 6 is a diagram showing a structure of a company / business code database of FIG. 2;

FIG. 7 is a diagram showing the structure of a company / business contrast database of FIG. 2;

FIG. 8 is a diagram showing a structure of a company division database of FIG. 2;

FIG. 9 is a flowchart showing a process executed by the group company terminal of FIG. 1;

FIG. 10 is a flowchart showing a process executed by the regional management server of FIG. 1;

FIG. 11 is a flowchart showing a process executed by the main server of FIG. 1;

FIG. 12 is a diagram specifically illustrating a method for creating consolidated financial statements in the financial management system according to the embodiment of the present invention.

FIG. 13 is a diagram specifically illustrating a method for creating consolidated financial statements in the financial management system according to the embodiment of the present invention.

[Explanation of symbols]

 DESCRIPTION OF SYMBOLS 1 Main server 2 (2A-2C) Regional control server 3 (3AA-3CC) Group company terminal 11 Receiving part 12 Currency conversion part 13 Financial statement addition part 14 Erasure data creation part 15 Financial statement subtraction part 16 Currency exchange database 17 Output part 21 Reception unit 22 Financial statement addition unit 23 Elimination data creation unit 24 Financial statement subtraction unit 25 Regional company database 26 Transmission unit 31 Accounting system 32 Interface device 33 Financial statement conversion unit 34 Transaction data creation unit 35 Transaction data conversion unit 36 Company / business code Database 37 Company / Business Contrast Database 38 Company Classification Database 39 Transmitter

──────────────────────────────────────────────────続 き Continued on the front page (51) Int.Cl. ⁷ Identification FI FI Theme Court (Reference) (72) Inventor Ryuichi Tsukuda 1-3-6 Nakamagome, Ota-ku, Tokyo Ricoh Co., Ltd. (72) Invention Person Ryo Akuzawa 1-3-6 Nakamagome, Ota-ku, Tokyo Inside Ricoh Company (72) Inventor Hatsuo Arai 1-3-6 Nakamagome, Ota-ku, Tokyo Inside Ricoh Company

Claims (20)

[Claims] 1. A computer system comprising: a plurality of lower computers provided corresponding to respective group companies to be consolidated; and financial statements and transaction data connected to each of the lower computers and transmitted from each lower computer. A financial management system comprising: a higher-level computer that creates consolidated financial statements; and the lower-level computer transmits to the higher-level computer financial statements and transaction data relating to transactions between group companies. The upper computer, receiving means for receiving the financial statements and transaction data sent from the transmitting means of the lower computer, and adding the amount in the financial statements received by the receiving means for each subject Means for adding financial statements, and corresponding to one of the debit and credit accounts of the financial statements received by the receiving means. Data creation means for creating elimination data corresponding to both debit and credit accounts based on transaction data to be deleted, and the elimination data creation from the amount of each item in the financial statements added by the financial statement addition means. A financial statement subtracting means for subtracting an amount corresponding to the erasure data created by the means to create consolidated financial statements; and an output means for outputting the consolidated financial statements created by the financial statement subtracting means. A financial management system. 2. The transmission means of each of the lower computers transmits only transaction data corresponding to one of a debit and a credit of financial statements among transaction data relating to transactions between group companies to the upper computer. The financial management system according to claim 1, wherein: 3. The transmission means of each of the lower computers transmits transaction data corresponding to both credit and debit accounts of financial statements in the transaction data relating to transactions between group companies to the upper computer, and the erasure data The creating means normally creates elimination data corresponding to both the debit and credit accounts based on only the transaction data corresponding to one of the debit and credit accounts of the financial statements among the transaction data, At the time of closing, the transaction data corresponding to the debit account and the transaction data corresponding to the credit account are collated, and based on the transaction data corresponding to both the debit and credit accounts for which the contradiction has been resolved, each is deleted. The financial management system according to claim 1, wherein data is created. 4. Each of the low-order computers further includes transaction data creation means for creating the transaction data based on accounting data of the group company to which the low-order computer belongs. 4. The financial management system according to claim 1, wherein the transaction data created by the data creation means is transmitted. 5. A financial statement transmitted from each transmitting means of the lower-level computer includes a financial statement prepared for each business, and the transaction data preparing means includes information indicating a destination business of the transaction data to be prepared, If the other group company has the same business as the group company to which it belongs,
The financial management system according to claim 4, wherein the same information as the information indicating the business in which the group company to which the user belongs has been engaged is attached. 6. The information indicating the business of the partner group company in the transaction data according to the relationship between the activity range of the group company to which the lower-level computer belongs and the activity range of the group company as the business partner. In addition, there is a company classification database that records information indicating whether the same information as that of the business in which the group company to which it belongs belongs may be added, and what kind of business each group company Further comprising a corporate business contrast database that records whether the transaction is performed, the transaction data creating means, by the corporate classification database, the activity range of the group company to be traded, in relation to the group company to which it belongs, Information indicating the same business may be added, and the company business contrast database may be used for business transactions. The same information as the information that indicates the business of the group company to which the user belongs in the information indicating the partner's business in the transaction data to be created when the group company serving as the hand has the same business as the group company to which the user belongs. 6. The financial management system according to claim 5, wherein 7. The lower-level computer further comprises financial statement format conversion means for converting financial statements prepared in a format of a group company to which the lower-level computer belongs into financial statements in a format required by the upper-level computer. 7. The transmitting apparatus according to claim 1, wherein the transmitting unit transmits the financial statements whose format has been converted by the financial statement format converting unit.
Financial management system described in paragraph. 8. An amount in a financial statement and transaction data transmitted by each of the lower-level computers is entered in a currency in a region where a company to which the lower-level computer belongs belongs. Currency conversion means for converting the amount in the statements and transaction data into an amount in a currency in a region to which the host computer belongs, the financial statement adding means includes an amount in the financial statement in which the currency conversion means has converted the amount. The erasure data creating means creates erasure data based on the transaction data whose amount has been converted by the currency conversion means. Financial management system described in paragraph. 9. A middle-level computer connected to some of the plurality of lower-level computers, generating financial statements linked to a range corresponding to the connected lower-level computers, and transmitting the financial statements to a higher-level computer, Transmitting means of the lower-level computer connected to the middle-level computer for transmitting financial statements and transaction data to the middle-level computer; and Second receiving means for receiving the sent financial statements and transaction data, and second financial statement adding means for adding the amount in the financial statements received by the second receiving means for each item A group corresponding to a lower computer to which a trading partner is connected among transaction data received by the second receiving unit. Second erasure data creating means for creating elimination data corresponding to the debit and credit accounts based on transaction data corresponding to one of the debit and credit accounts of the financial statements, Subtracting the amount corresponding to the erasure data created by the second erasure data creation unit from the amount of each item in the financial statements added by the statement addition unit, the group of ranges corresponding to the connected lower-level computer A second financial statement subtracting means for creating financial statements consolidated by the company; a financial statement linked by the group companies in the range created by the second financial statement subtracting means; Second transmission means for transmitting the financial statements and the transaction data transmitted from the intermediate computer. The financial management system according to any one of claims 1 to 8, further comprising: 10. The medium-level computer, wherein the second transmission means transmits to the high-level computer transaction data that is not a group company corresponding to the low-level computer to which the trading partner is connected. 10. The financial management system according to item 9. 11. A consolidated financial system which is connected to a plurality of lower-level computers provided corresponding to each group company to be consolidated and based on financial statements of each group company and transaction data on transactions between group companies. A financial management device for creating statements, receiving means for receiving the financial statements and transaction data sent from each of the lower-level computers, and the amount in the financial statements received by the receiving means, for each subject Means for adding financial statements to the financial statement, and erasure for creating erasure data corresponding to both the debit and credit accounts based on the transaction data corresponding to one of the debit and credit accounts of the financial statements received by the receiving means. Data creation means, from the amount of each item in the financial statements added by the financial statement addition means, to the erasure data created by the erasure data creation means A financial management apparatus comprising: financial statement subtraction means for subtracting a corresponding amount to create a consolidated financial statement; and output means for outputting the consolidated financial statement created by the financial statement subtraction means. . 12. A financial statement which is connected to some of the lower computers provided corresponding to each group company to be consolidated and which is connected within a range corresponding to the lower computers connected thereto, and A financial management device for transmitting to a computer, a receiving unit for receiving financial statements and transaction data sent from a transmitting unit of a connected lower-level computer, and a method for receiving an amount in the financial statements received by the receiving unit. Financial statement adding means to add for each subject, of the transaction data received by the receiving means, a group company corresponding to the lower computer to which the trading partner is connected, debit or credit of the financial statements Based on the transaction data corresponding to one account, erasure data creating means for creating elimination data corresponding to the debit and credit accounts, Group companies in the range corresponding to the lower-level computer connected by subtracting the amount corresponding to the erasure data created by the erasure data creation unit from the amount of each item in the financial statements added by the financial statement addition unit, Financial statement subtracting means for creating consolidated financial statements, and financial statements linked by the group companies in the range created by the financial statement subtracting means, and transmitting means for transmitting predetermined transaction data to the host computer. A financial management device comprising: 13. A financial management device provided corresponding to a group company to be consolidated and connected to a host computer for preparing consolidated financial statements, wherein the financial management device is based on accounting data of the group company to which it belongs. Transaction data creation means for creating transaction data relating to transactions between group companies, and transmission means for sending the transaction data created by the transaction data creation means to the host computer together with the financial statements of the group companies. Characteristic financial management device. 14. The financial management apparatus according to claim 13, wherein said transaction data creating means creates only transaction data corresponding to one of a debit and a credit of a financial statement. 15. A collecting step of collecting financial statements prepared by each group company to be consolidated and transaction data relating to transactions between group companies, and calculating the amounts in the financial statements collected in the collecting step. A financial statement adding step to be added for each subject, and based on the transaction data corresponding to one of the debit and credit accounts of the financial statements among the transaction data collected in the collecting step, the transaction corresponds to both the debit and credit accounts Erasing data creating step of creating erasing data to be deleted, and subtracting the amount corresponding to the erasing data created in the erasing data creating step from the amount of each item in the financial statements added in the financial statement adding step, and consolidating Financial statement subtraction step for creating a consolidated financial statement; and outputting the consolidated financial statements created in the financial statement subtraction step. And a financial output method. 16. Collecting financial statements prepared by a predetermined unit of group companies among the group companies to be consolidated, and transaction data relating to transactions between group companies from which the predetermined unit group companies transact. A second collecting step for adding, a second financial statement adding step for adding an amount in the financial statements collected in the second collecting step for each subject, and a transaction data collected in the second collecting step A second erasure data creating step of creating elimination data corresponding to both debit and credit accounts based on transaction data corresponding to one of the debit and credit accounts of the financial statements; and The amount corresponding to the erasure data created in the erasure data creation step is subtracted from the amount of each item in the financial statements added in the financial statement addition step, and A second financial statement subtraction step of creating consolidated financial statements by the group enterprises in the predetermined unit; and wherein the collecting step includes the group enterprises in the predetermined unit created in the second financial statement subtraction step. 16. The financial management method according to claim 15, further comprising collecting financial statements linked in step (a) and transaction data not used for creating erasure data in the second erasure data creation step. 17. A computer connected to a plurality of sub-computers provided corresponding to each group company to be consolidated, the financial statements of each group company sent from each of the sub-computers and the inter-group company financial statements. Receiving means for receiving transaction data relating to the transaction, financial statement adding means for adding the amount in the financial statements received by the receiving means for each subject, one of debit or credit of the financial statements received by the receiving means Based on the transaction data corresponding to the account, the erasure data creating means for creating elimination data corresponding to both the debit and credit accounts, from the amount of each item in the financial statements added by the financial statement addition means, Financial statement subtraction means for subtracting the amount corresponding to the erasure data created by the erasure data creation means to create a consolidated financial statement; Beauty, the financial statements subtraction means computer-readable recording medium characterized by a program recorded in order to function as output means for outputting the financial statements linked created by. 18. A computer connected to some of the lower computers provided corresponding to the respective group companies to be connected, and a computer connected to the upper computer, and transmitted from the transmitting means of the connected lower computer. Receiving means for receiving financial statements of each group company and transaction data relating to transactions between group companies, financial statement adding means for adding the amount in the financial statements received by the receiving means for each subject, In the transaction data received by the means, debit and credit based on the transaction data corresponding to one of the debit and credit accounts in the financial statements, which is a group company corresponding to the lower computer to which the trading partner is connected Erasure data creation means for creating elimination data corresponding to the account of Subtract the amount corresponding to the erasure data created by the erasure data creation means from the amount of each item in the business statement to create consolidated financial statements for the group companies in the range corresponding to the connected lower-level computer. A financial statement subtracting means, and a program for causing the financial statements created by the financial statement subtracting means to function as transmitting means for transmitting the financial statements linked by the group companies in the range and predetermined transaction data to the host computer. A computer-readable recording medium characterized by the above-mentioned. 19. A computer which is provided corresponding to a group company to be consolidated and which is connected to a higher-level computer for preparing consolidated financial statements and which is connected to a higher-level computer based on accounting data of the group company to which the computer belongs. Transaction data creating means for creating transaction data relating to the transaction, and the transaction data created by the transaction data creating means, together with the financial statements of the group company,
A computer-readable recording medium having recorded thereon a program for causing the computer to function as a transmitting means for transmitting to a higher-level computer. 20. The computer-readable recording medium according to claim 19, wherein said transaction data creating means creates only transaction data corresponding to one of a debit and a credit of a financial statement.