JP2002215851A - Method of setting and calculating processing contents for calculation of debt for retirement benefits - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a method of setting processing contents for the calculation of debt for retirement benefits and performing the calculation, wherein processing contents for recognition calculation (retirement benefit calculation) corresponding to several regulations can be set easily and the recognition calculation can be executed. SOLUTION: The method comprises a step of storing the data of employees required for the calculation into an employee file, a step of adding a condition index to the discrimination condition of an employee whom the calculation is performed for and storing the condition index and the discrimination condition into a discrimination condition file, a step of dividing the operational expression for the calculation into operators and storing the operators and operator indexes added to the operators according to the kinds of operators into an operator file, a step of bringing an operator index selected out of the operator indexes in the operator file into correspondence with an operand, a step of adding a transaction index and a transaction order index to a combination of the operator index and the operand and storing the transaction index, the transaction order index, the operator index, and the operand into a transaction content file, and a step of storing a condition index selected out of the condition indexes in the discrimination condition file and a transaction index selected out of the transaction indexes in the transaction content file into an associated-information file.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a retirement benefit obligation calculation method for calculating a corporate pension, a retirement lump sum, and the like as a corporate debt, and a method of executing the calculation.

[0002]

2. Description of the Related Art In recent years, with the internationalization of corporate activities, the importance of financing overseas, investments and loans from overseas companies, and technical tie-ups with overseas companies has been increasing, and the transparency of corporate accounting has increased. Has been requested. On the other hand, corporate accounting reports do not sufficiently disclose retirement benefit costs, market valuation of assets, subsidiary information, fund information, etc., making it difficult to ascertain the debt situation of the company. In particular, retirement benefits are not clearly defined in accounting, so the treatment of the lump-sum retirement plan (internal reserve) and the corporate pension plan (external funding) are different, making it difficult to grasp the actual cost of retirement benefits. Has become. Against this background, accounting standards for retirement benefits (hereinafter referred to as new accounting standards) have been introduced.

[0003] Specifically, it is obliged to disclose corporate pensions, lump-sum retirement payments, etc. at market value as corporate debts (hereinafter referred to as retirement benefit obligations), and each company is required to make further calculations. It must be done strictly.

[0004] The retirement benefit obligation is the total retirement benefit expected at the time of retirement in the future (hereinafter referred to as the expected retirement benefit).
A certain discount rate (the yield assumed when calculating the amount of future retirement benefits to be paid in the future)
Considering the remaining service period (the period from the present to the time of retirement), it is the amount calculated by discounting the present value, and is calculated by the following formula.

Retirement benefit obligation = Expected retirement benefit x (Number of years of service to date / Number of years of service from joining to expected retirement)
× Discount rate from expected retirement to the present Retirement benefit obligation is calculated for each employee in principle, and is obtained by summing the calculation results for all employees. Estimated retirement benefits are calculated based on the amount of retirement benefits to be paid to employees at the expected retirement date, taking into account retirement rates, mortality rates, etc. When calculating the estimated retirement benefits, if the retirement benefits differ depending on the retirement reason (self-contained, death, company circumstances, etc.) or the payment method (lump sum, pension, etc.), the retirement benefits are calculated taking into account the probability of occurrence. You.

For example, if one employee enters the company at the age of 20 and is now 40 and reaches the retirement age at the age of 60, and the expected retirement benefit at retirement is 10 million yen, the discount rate is 3
%, Assuming that the amount of retirement benefits generated each year is proportional to the length of service, the retirement benefit obligation for this employee is: retirement benefit obligation = 10 million yen x (40-20) / (60-20) x (1) 1.03) ²⁰ = 5 million yen x 0.5537 = about 2.77 million yen.

[0007] From the above, the calculation of the retirement benefit obligation is:
The calculation is performed in two stages of “recognition calculation” and “measurement calculation”. Recognition calculation is based on retirement benefit rules based on employee data, based on the retirement benefit rules, assuming that each employee retires from the current time to the final age (generally retirement age) for various retirement reasons. This is the calculation to calculate the retirement benefit amount. In other words, based on employee data such as the date of joining the company, age, salary, etc., the basic retirement amount (the salary of the employee who becomes the basis for calculating the retirement allowance) is calculated in consideration of the salary increase rate, etc. In accordance with the retirement benefit rules, the retirement benefits for each employee are calculated for each retirement reason, such as voluntary retirement, death retirement, or retirement.

[0008] The measurement calculation is based on the retirement benefit amount for each retirement benefit type, which is the result of recognition calculation, withdrawal rate, mortality rate,
The calculation of expected retirement benefits and retirement benefit obligations takes into account discount rates and other factors. First, the expected retirement benefits for each retirement event are calculated by multiplying the retirement benefits for each retirement event calculated for each year by the above recognition calculation by the retirement probability for each retirement event. Next, the expected retirement benefits by retirement reason calculated for each fiscal year are multiplied by the percentage that has been recognized as retirement benefit obligations by the end of each fiscal year. Calculate the amount generated up to the end of the period. With respect to the generated amount, a discount is calculated for the period from the time of retirement to the current time for each fiscal year, and the present value is calculated.
Finally, the retirement benefit obligation is calculated by summing all present values calculated for each year and for each retirement event.

The above is the calculation procedure based on accounting standards.
Life insurance companies, trust banks, etc. have traditionally calculated “reserves” for pension plans similar to retirement benefits. This method does not distinguish between recognition calculation and measurement calculation, and calculates the policy reserve directly from employee data.
It is also conceivable to apply this policy reserve calculation system to calculate retirement benefit obligations.

In the application of policy reserve calculation to retirement benefit obligation calculation, a calculation method of a portion corresponding to measurement calculation according to accounting standards is established according to a model of prediction up to benefits. That is, it is possible to automatically calculate according to the retirement benefit amount, discount rate, mortality rate, withdrawal rate, etc. relating to each employee, a computer-based calculation system has been developed, and a service for outsourcing calculation work is also available. Is being done. However, the recognition calculation part for calculating the retirement benefit amount for each employee was presupposed to be prepared in advance by including it in employee data in the conventional method.

[0011]

As described above, in the calculation based on the new accounting standards, after calculating the future retirement benefits for each employee, the probability of occurrence of a discount rate, withdrawal rate, mortality rate, etc. It is necessary to evaluate the market value in consideration of
It is a complicated calculation that requires not only accounting calculations but also mathematical calculations with probability theory. Therefore, with the introduction of the new accounting standards, many companies are expected to request life insurance companies, trust banks, and the like to perform calculations.

[0012] Among the retirement benefit obligation calculations, the method of measurement calculation has already been established, and unified calculation by a computer is also possible. However, the recognition calculation for calculating the retirement benefits of each employee, which is the premise of the measurement calculation, is calculated in accordance with the retirement benefit rules etc. specific to each company, and as a result, the contents of the retirement benefit rules etc. Because they differ, they are calculated by a dedicated system specialized for each regulation.

Accordingly, retirement benefit rules and the like differ from company to company, and the rules are not invariable even in the same company, and may be changed in the future. It is not easy to deal with life insurance companies and trust banks.

That is, it is not realistic to construct a computing system that complies with the rules of various companies, because it requires a large development cost and a development period, and it is not easy to apply to other companies.

Although it is possible to classify the rules into several patterns and to construct a calculation system specialized for each pattern, the effect of reducing the development cost and the development period is not sufficient. If there is a deviating rule or if the number of companies increases, the number of patterns will also increase, which naturally has a limit.

Further, as described above, when the conventional calculation relating to the policy reserve of the pension plan is applied, the recognition calculation portion for calculating the retirement benefit amount for each employee is as follows:
Although it was necessary to prepare the information in advance in the employee data, accurate recognition calculation was difficult, and approximate calculation was often used.

According to the present invention, in order to solve the above problems, recognition calculations corresponding to various rules can be easily set and executed, and the processing contents of the recognition calculation can be easily changed according to a change in the rules. It is an object of the present invention to provide a method and a method for setting retirement benefit obligation processing which can be changed.

[0018]

The above object of the present invention is achieved by the following means.

That is, according to one aspect of the present invention, there is provided a method for setting the processing contents of an employee's retirement benefit obligation calculation based on the retirement benefit rules of a company and a calculation execution method, wherein the method includes the steps required for calculating the retirement benefit obligation. Recording employee data for each employee, providing a condition index in association with a determination condition for determining an employee to be processed, and recording the condition index and the determination condition in a determination condition file; The formula for calculating the retirement benefit obligation for each target employee is divided for each operator, an operator index is assigned for each type of operator, and the operator index and the operator are recorded in an operator file. Selecting an operator index from the operator file from the operator file, and corresponding to the operator index using a variable to be processed by the operator corresponding to the operator index and a variable storing a processing result as an operand. And assigning a processing index to the set of the operator index and the operand, and assigning a processing order index corresponding to the processing order to the set to which the same processing index has been assigned, Recording the operator index, the operand, the processing order index, and the processing index in a processing content file; selecting a condition index from the condition file; selecting a processing index from the processing content file; Recording an index and the processing index in a related information file in association with each other, thereby providing a processing content setting method for retirement benefit obligation calculation.

The employee data includes data calculated by updating the year based on the initial employee data, the discriminating condition is a discriminating condition relating to a time or a period, and the operator is a table. , Writing to tables, and arithmetic operations.

The operator can be an operation in which one or two variables are processed.

[0022] The processing index may include a sub-index associated with each processing unit.

[0023] The condition file may include text information corresponding to the condition index, and the related information file may include text information associated with the set of the processing index and the condition index.

[0024] The retirement benefit obligation calculation method may include a step of reading the condition index and the processing index from the related information file;
Reading the determination condition corresponding to the read condition index, and reading the operator index, the processing order index, and the operands corresponding to the read processing index from the processing content file. Reading the operator corresponding to the read operator index from the operator file according to the read processing order index; and Selecting said employee data and applying said read operator to said selected employee data and said operands. .

Further, during the calculation, the step of recording the processing index, the condition index, and the order index corresponding to each processing in a log file, and when a calculation error occurs, the processing index is recorded in the log file. Reading corresponding information from the related information file, the condition file, and the processing content file based on the processing index, the condition index, and the order index, and processing contents from a start of a predetermined processing to an error occurrence And outputting the retirement benefit obligation in the order of processing.

[0026]

Embodiments of the present invention will be described below with reference to the accompanying drawings. FIG. 1 is a block diagram showing a configuration of a retirement benefit obligation calculation system according to the present invention.

In the employee file, "employee code" which is data for identifying the employee, "birth date", "date of employment" and "base salary" which are information necessary for calculating retirement benefits are provided. , And "employee reduction period (period not included in the calculation of years of service)" and the like. The data in the employee file is the initial data in the process of calculating the retirement benefits.

The “supply rate” is recorded in the supply rate file. The pay rate is determined according to the number of years of service or the number of years, and the pay amount is calculated by multiplying the base pay of the employee.

In the operator file, operators referred to in the processing content file are recorded in advance. In addition to ordinary arithmetic operations (addition, subtraction, multiplication, division, etc.), processes such as table reference, table writing, period calculation, and conversion to a specified data format are also recorded as operators.

The discrimination condition file is used for discriminating employees who are eligible for retirement benefits. A plurality of comparison conditions with the date and period are recorded, and "condition expression ID" is used to distinguish each discrimination condition. Is given.

The processing contents file records the processing contents at each stage of the calculation processing as a set of an operator and an operand.

In the related information file, data for associating the data of the determination condition file with the data of the processing content file is recorded. The retirement benefit is calculated by performing the process using this association for each floor of the process.

In the future attribute value table, “expected retirement age”, “expected retirement salary”, “expected retirement service period”
For example, data on an employee that changes by updating the calculation year is calculated and recorded every time the calculation year is updated.

In the payment amount item table, the results of the recognition calculation, such as “estimated retirement retirement allowance” and “estimated surviving retirement allowance” are calculated and recorded each time the calculation year is updated.

In the log file, information relating to the processing history is recorded in order to easily identify the cause when an error occurs.

The I / F unit displays a screen for setting the discrimination conditions, the processing contents, and the like on a display unit, and receives an input from an input unit. The input section consists of a computer keyboard and mouse. The input data is recorded by the data processing unit in a determination condition file, a processing content file, a related information file, and the like according to the type of the input data.

Data transfer between the units is performed via a data bus.

In using the present system, the conditions for selecting the employees to be processed are determined as condition files in accordance with the retirement benefit rules of the company to be calculated, and the processing contents for the selected employees are stored in the processing contents file. These correspondences are set in advance as related information files. The data processor selects and processes all employee data in accordance with the set determination conditions and processing contents, thereby calculating retirement benefits for all employees for each year.

FIG. 2 shows a flowchart of the retirement benefit calculation according to the present invention. The processing content in each step is as follows.

Step 200 (initial setting); Step 2
As a necessary preparation for the processing after 10, after pre-defined variables and tables are secured on the recording unit, initial data obtained from each company is converted into a specified data format, and the secured area is saved. Recorded as part of That is, in FIG. 1, the structure of the employee file and the pay ratio file is defined, employee data obtained from the company is recorded in the employee file, and the retirement pay ratio and the like are recorded in the pay ratio file. In addition, structures of a future attribute value table and a benefit item table for recording a result calculated in a step described later are defined. The specification of the start date and the end date of the calculation is also set in this step.

Step 210 (target employee and first year of calculation set): One employee data to be processed is specified, and the year at the time of calculation is set as an initial value in a variable "year" representing the calculation year. "year" is used as a counter in the repetitive processing.

Step 220: It is determined whether or not the calculation year is the last year (year of retirement) for the employee to be calculated. If the last year, the process proceeds to step 240; Move to

Step 230 (initial year processing): Predicted data for each employee's calculation year required for future attribute value calculation and benefit amount calculation is calculated.

Step 231 (future attribute value calculation); conditions for recognition calculation and data for measurement calculation are recorded.

Step 232 (benefit amount calculation); Based on the employee data calculated in step 230 (yearly initial processing), the estimated surviving retirement amount and the estimated death and retirement amount for the calculation year are calculated.

In order to perform the calculation for the next year, step 23
At 3, the counter year is incremented by one, and the process returns to step 220, and steps 220 to 233 are repeated. If the calculation year is the last year, the process proceeds to step 240 according to the determination in step 220.

Step 240 (final year initial processing): Similar to the year initial processing (step 230), the forecast data of the final year of each employee required for future attribute value calculation and benefit amount calculation is calculated.

Step 241: The necessity of calculating the estimated death and severance pay is determined. For example, it is determined whether the retirement date is the first day of the final year, and if it is the first day,
Since there is no death within the fiscal year, steps 242 and 243 for calculating the estimated amount of death and retirement allowance are skipped, and the process proceeds to step 244.

Step 242 (final year attribute value calculation);
As in step 231, data for measurement calculation is recorded in the future attribute value table.

Step 243 (final year benefit calculation);
Similar to step 232, an estimated death and severance payment for the last year is calculated.

Step 244 (calculation of attribute value at retirement age): As in step 242, data for measurement calculation is recorded in the future attribute value table.

Step 245 (Calculation of retirement benefits): As in step 243, the estimated retirement allowance for the final year is calculated, and a series of processing ends.

Step 250: It is determined whether or not the calculation has been completed for all the employees. If the calculation has been completed, the entire calculation is completed or the process is shifted to the measurement calculation. If not, the process returns to step 210 and the next employee data is designated, and the processing of steps 210 to 250 is repeated.

In the following, the processing in step 232 (benefit calculation), which is the center of the processing, will be described with reference to a specific example of the file structure. 3 to 5 show examples of data recorded in the related information file, the determination condition file, and the processing content file.

The data shown in FIGS. 3 to 5 describe the calculation of the retirement benefit amount according to the following rules as an example of the retirement benefit rules. "Article 1 A retirement benefit shall be paid if an employee falls under any of the following items.

No. 1 When retired after retirement for more than 3 years of service No. 2 When retired before retirement for more than 3 years of service No. 3 When retired before retirement for more than 1 year of service Article 2 The payment amounts are as follows.

No. 1 If the item falls under item 1 of the preceding article, the amount obtained by multiplying the standard salary by the rate specified in the retirement retirement rate table according to the length of service. The amount multiplied by the rate specified in the voluntary retirement pay rate table according to the number of years No.3 In the case of item 3 of the preceding article, the amount obtained by multiplying the standard salary by the rate specified in the fatal retirement pay rate table according to the length of service " The data of the processing content file shown in
2 (benefit calculation) only,
Data for other steps that are also recorded are omitted.

The related information file (FIG. 3) contains a description expression N
O, row NO, conditional expression ID, and operation name are recorded in association with each other. The descriptive expression NO is a processing index given for each unit of processing. 3 to 5, numerical numbers are used, and each step of the flowchart in FIG. 2 is grouped as one, and a number corresponding to the number of each step is assigned. For example, for step 232, the description expression N
232 is given as O. A plurality of non-overlapping row numbers can be assigned to the same description expression NO as sub-indexes. In this case, {descriptive expression NO, line N
The set of｝ serves as a processing index. The operation name can be any operation name so that each operation can be distinguished. The operation name is not directly related to performing the calculation,
It is used in setting processing contents to be described later.

The discrimination condition file (FIG. 4) contains a conditional expression I
D, a conditional expression, and a condition name are recorded in association with each other. A conditional expression is set for one conditional expression ID, and a different conditional expression ID
Can be set to the same conditional expression. The condition name is not directly related to the execution of the calculation, and is used in the setting of the processing content described later, like the operation name.

The processing content file (FIG. 5) has a description expression N
O, row NO, operation row NO, operator, operand 1, operand 2, and operation result are recorded in association with each other. The combination of {description formula NO, line NO} in the processing content file corresponds to the combination of {description formula NO, line NO} existing in the related information file. Regarding the operation line NO, {description expression NO,
At least one operation line NO is given to the same combination of {description formula NO, line NO} so that the combination of the line NO and the operation line NO does not overlap. The operation row NO is an index (processing index) indicating the order in which the processing is performed.

Each line of the processing content file is the minimum unit of processing, and the data processing unit (11) uses the variables specified by the operands 1 and 2 to correspond to the specified operator. And stores the result in a variable specified by the operation result. The special operators "reference",
“Write” is a process for a cell in the table.
That is, the operand 1 and the operand 2 are data for specifying the cell of the table to be processed, and the operator “reference” stores the data of the cell of the designated table in the variable “operation result”. The operator "write" saves the data of the variable "operation result" in the cell of the designated table.

"Operator" specified in the processing content file
Is data serving as an index for calling a specified program from among a plurality of programs recorded in advance in the operator file of FIG.
1) executes a process by calling a specified program from an operator file.

The data processing section (11) executes step 232
In (benefit amount calculation), the following process is performed using the data of FIGS. 3 to 5 described above.

In the related information file, step 23
The process corresponding to No. 2 is described in the line of description expression NO = 232, and in FIG. 3, {description expression NO, line NO} = {23
Since there are two rows of 2,1} and {232,2},
It can be seen that the process of step 232 is described in these two lines.

{Description formula NO, row NO} = {232, 1}
Is the condition of conditional expression ID = 6, {description expression NO, line NO, operation NO} = {232, 1, 1} to {
Indicates that the processing of the row of {232, 1, 8} is performed. That is, referring to the discrimination condition file, from the line that matches the conditional expression ID = 6, the condition “expected retirement service period ≧ 3 years”
And, regarding the employee data corresponding to the condition, {description formula NO, line NO, operation NO} =
The processing described in the lines {232, 1, 1} to {232, 1, 8} is performed.

Similarly, {description formula NO, row NO} = {23
2, 2} obtains the condition of conditional expression ID = 7, that is, “expected service period at retirement ≧ 1 year”, and regarding the employee data corresponding to the condition, {description formula NO, line NO, operation NO｝ = {232, 2, 1} to {232,
The processing described in the row of 2, 8} is performed.

In the following, {descriptive expression NO, row NO, operation N
The processing content for each O｝ will be described.

(I) {descriptive expression NO, row NO, operation NO} =
{232, 1, 1} The “voluntary retirement allowance rate table” is tabular data set in advance according to the rules of the company, using “years of service” as an index and “years of service” and “voluntary retirement benefits”. Payment rate "
Is recorded correspondingly. An example is shown in FIG. 6 (omitted for 6 to 42 years of service). The “reference” operator obtains, from the data in the table format specified by the operand 1, data of a cell whose index (service length) matches that of the operand 2, and stores the data in the operation result. "A year of employment for pay rate"
Represents the number of years when the length of service (hereinafter simply referred to as the length of service) from the date of joining the company at the time of calculation is expressed in years.
As the number of years from the date of joining the company to the time of calculation, step 23
In the initial process of the year 0, it is calculated in advance for all employees.

In other words, the “personal convenience retirement allowance rate table”
The data obtained by “referencing” the “payment rate A-year service” of the employee corresponding to “expected retirement service period ≧ 3 years” is stored in “payment rate A”. here,
"Payment rate A"
Reserved as a temporary variable in advance. Nothing is done for employee data that does not correspond to “expected retirement service period ≧ 3 years”.

(Ii) {Descriptive expression NO, row NO, operation NO}
= {232,1,2} {description formula NO, row NO, operation NO} = {232,1,
In the same way as the processing in 1), "Personal convenience retirement allowance rate table"
The data obtained by “referencing” with the “payment rate service B years” of the employee corresponding to “expected retirement service period ≧ 3 years” is stored in “payment rate B”. Here, the service B for the pay rate represents the number of years of service in the next fiscal year at the time of calculation, and is calculated in advance for all employees in the year initial processing (step 230) as the service A for the pay rate + 1. . The “payment rate B” is initialized (step 2).
00), it is previously secured as a temporary variable.
Nothing is done for employee data that does not correspond to “expected retirement service period ≧ 3 years”.

(Iii) {Descriptive expression NO, row NO, operation NO}
= {232,1,3} The operator "subtraction" calculates the operand 1-operand 2,
Save the calculation result in the calculation result. That is, the supply rate B-the supply rate A is calculated from the supply rate A and the supply rate B obtained as described above, and the calculation result is stored in the temporary variable NUMBER. NU
The MBER is previously secured as a temporary variable in the initial setting (step 200).

(Iv) {descriptive expression NO, row NO, operation NO} =
{232, 1, 4} The operator "division" calculates the operand1 {operand2,
Save the calculation result in the calculation result. That is, N obtained above
NUMBER ÷ 12 is calculated from UMBER and the numerical value 12, and the calculation result is stored in a temporary variable NUMBER.

(V) {descriptive expression NO, row NO, operation NO} =
{232,1,5} The operator "multiplication" calculates the operand 1 * operand 2,
Save the calculation result in the calculation result. That is, N obtained above
From the UMBER and the interpolated months for the payment rate calculated in advance in the year initial processing (step 230), NUMBER
× Calculate the interpolation months for the payment rate and use the calculation result as the temporary variable NU
Save to MBER again. Here, the interpolation month for the payment rate is
Represents the number of months when the length of service in the calculation year is displayed in years and months, is secured in advance as a variable in the initial setting (step 200), and is calculated in advance for all employees in the year initial processing (step 230). .

(Vi) {descriptive expression NO, row NO, operation NO} =
{232,1,6} From the NUMBER and payment rate A obtained above, NUMBE
Calculate R + Payment Rate A and store it in “Expected Payout Rate at Retirement”. The variable “expected retirement pay rate” is previously secured in the initial setting (step 200).

The above {descriptive expression NO, row NO, operation NO}
The description of six lines from = {232,1,1} to {320,1,6} corresponds to the calculation of supply rate A + interpolation months for supply rate × (supply rate B−supply rate A) ÷ 12. I have. That is, the increase in the pay rate when the service period is increased by one month is set to 1/12 of the increase in the pay rate when the service period is increased by one year.
The projected retirement pay rate is calculated taking into account the number of months less than one year. This is necessary processing because the retirement allowance payment rate table of FIG. 6 is on a yearly basis.

(Vii) {Descriptive expression NO, row NO, operation NO}
= {232,1,7} Calculated expected salary at retirement x expected retirement pay ratio, NUMB
Save to ER. The voluntary retirement allowance has now been calculated.

(Viii) {Descriptive expression NO, row NO, operation NO}
= {232,1,8} The operator “write” is the column of the operand 2 in the table format data specified by the operand 1 where the employee code and the calculation year of the calculation target match. The data of the operation result is stored in the cell. That is, the NUMBER data is stored in the cell of the column of the estimated surviving retirement allowance in which the calculation target employee code and the calculation year (year) match in the payment amount item table.

(Ix) {description formula NO, row NO, operation NO} =
The processing of {232, 2, 1} to {232, 2, 8}
{Description formula NO, row NO, operation NO} = {232, 1,
This is the same as the processing of 1 処理 to {232, 1, 8}, and the employee to be processed is a qualified employee who satisfies “expected service period at retirement ≧ 1 year”. The difference is that the death and severance payment rate table is used, and that the final result is recorded in the benefit item table as the estimated death and severance payment.

The calculation year is updated and the same processing as above is repeated. In the final year, the estimated retirement retirement allowance is calculated using the retirement retirement payment rate table, and finally, as shown in FIG.
The benefit item table shown in FIG. FIG.
For the employee code = 0001, the calculation results for each year from 2000 to 2012, when the employee is expected to retire, are displayed.

In order to cope with the case where an error occurs during the processing, numerical information of {descriptive expression NO, row ON, operation NO, condition ID} in each processing is appropriately recorded in a log file. When an error occurs, based on the information recorded in the log file, using the contents of the related information file, processing content file and condition file (condition expression, condition name, operator, operand, etc.) All processing contents from the beginning of the calculation to the occurrence of the error are output. The recording in the log file can be designated as one process in the flowchart of FIG. 2, but is recorded at an appropriate timing in the background as an independent process different from the process of the flowchart in FIG. 2. It is also possible to Also, it is possible to start recording in the log file from the beginning of the process and record all processes, but if the number of employees to be calculated is large and the log file size is too large, If the processing is completed normally without any error in a predetermined set of processing, it is possible to suppress an increase in the log file size by appropriately deleting records relating to these processings.

It is to be noted that, if necessary, processing such as digit processing and rounding to a specified number of digits during calculation of the payout rate, or processing of rounding the amount to a specified amount of money and the like may be described. It is possible.

Further, in the above description, the retirement benefit rules in which the retirement benefit amount is determined using the pay rate corresponding to the length of service has been described. However, the points are accumulated based on the work evaluation and the total number of points at the time of retirement is calculated. In some cases, retirement benefits are paid depending on the number of years, or a certain amount of retirement benefits are paid according to the length of service.In these cases, a table etc. corresponding to the number of points is defined and used. By doing so, it is possible to respond.

Next, a method of setting processing contents according to the present invention will be described focusing on step 232. 8 to 12,
7 shows a setting screen of processing contents displayed on a display unit (15). The user interface of the present system uses an interface generally used in computers today, that is, an interface for displaying a multi-window graphically and selecting an object displayed on the screen with a mouse. In the following, “click” indicates an operation of pressing a mouse button.

The display “Calculate Benefit” in the upper left of FIG. 8 displays a name defined in advance as a name representing a group of processes corresponding to each block of the flowchart. This is a screen for setting the contents relating to “benefit amount calculation” in step 232. The data set in FIG. 8 is recorded as the row data of the description expression NO = 232 in the related information file (FIG. 3).

First, in order to designate a conditional expression, a condition name cell (80) is designated by a mouse, and a selection button (8)
Click 2) to select a conditional expression (Fig. 1
0) opens.

In FIG. 10, condition names that have already been set are displayed in a list (104). From the displayed list, a condition name to be set is selected and an OK button (103) is displayed.
Click. The condition names displayed in the list are the condition names already recorded in the determination condition file. In FIG. 10, the condition names corresponding to FIG. 4 are displayed. If the contents of the listed condition name are unknown, specify the condition name with the mouse and click the confirm button (101) to display the corresponding condition expression recorded in the discrimination condition file on the screen. Is done. For example, if "age over" is selected, "retirement date ≤ end of year"
(The row of conditional expression ID = 1 in FIG. 4) is displayed.

If there is no desired conditional expression in the list,
By clicking the add button (102), a screen for defining a conditional expression opens and specific conditions can be defined.

In FIG. 10, when the OK button (103) is clicked, the screen returns to the screen of FIG. 8, and the selected condition expression name is displayed in the condition name cell (80).

The cell (81) of the operation name is selected with the mouse, and an arbitrary name is directly input from the keyboard. FIG.
Shows a state in which condition names and operation names for two lines are set.
= 232 is set.

Next, a method for specifically setting the processing content of the operation name “calculation of retirement benefits for personal convenience” set in FIG. 9 will be described.

In FIG. 9, when a cell in which the operation name “calculation of retirement benefits for personal reasons” is entered is selected with a mouse and an operation setting button (91) is clicked, a screen (FIG. 11) for setting processing contents is displayed. open. In FIG. 11, the operation name,
The operand 1, the operand 2, and the operation result are set by selecting from preset candidates, similarly to the selection of the condition name.

When the pull-down list display button (112) is clicked, a preset operator list is displayed, and the operator is selected from the displayed list. The selected operator is displayed in a cell (111) that displays the name of the operator. Similarly, the operand 1, the operand 2, and the operation result are selected from variables defined in advance. The selected operator, the operand 1, the operand 2, and the operation result are displayed by selecting the operation line NO with the mouse and then clicking the add button (113). Set for each cell. The above operation is repeated to set data on a plurality of operation rows NO as shown in FIG. FIG. 12 is a diagram showing the description expression N of FIG.
This shows a state in which settings corresponding to eight rows of O, row NO = {232, 1} have been made.

Regarding the operation name “calculation of death and retirement benefits” in FIG.
Data corresponding to eight rows of O｝ = {232, 2} is set.

[0094] Addition of a new operation line No. and correction and deletion of the set operation line No. are performed by an insert button, a correction button, and a delete button, respectively. Set multiple operation rows N
When the contents of O are executed by the data processing unit,
The processing is executed in ascending order of the operation row NO. When the OK button in FIG. 12 is clicked, the process returns to FIG.

After the details of the condition names and operation names are set or changed as described above, the contents set or changed by clicking the OK button (92) in FIG. , Are recorded in corresponding portions of the processing content file. The data shown in FIG. 3 can be set by similarly setting the processing contents for each processing block in FIG.

[0096]

According to the retirement benefit obligation calculation system and the processing content setting method according to the present invention, the processing content of the recognition calculation in the retirement benefit obligation calculation is performed in accordance with accounting standards for retirement benefit rules different for each company. To perform the calculation.

Further, since it is possible to set and change for each unit of the recognition calculation processing, it is easy to change the processing contents in response to the change of the retirement benefit rules.

Further, once the contents of the retirement benefit rules are understood, it is possible to easily set the contents of the recognition calculation and execute the calculation without learning the programming method. Can be confirmed as a display similar to that described in the above, it is possible to set the contents of the recognition calculation efficiently in a short time without mistake.

Furthermore, when an error occurs, the history of processing is displayed so that even a person who is not familiar with the programming method can use the set information to understand the processing history, so that the cause of the error can be easily specified. .

As described above, it is possible to provide a retirement benefit obligation calculation service to many companies at low cost.

[Brief description of the drawings]

FIG. 1 is a configuration diagram of a retirement benefit obligation calculation system according to the present invention.

FIG. 2 is a flowchart illustrating retirement benefit obligation calculation according to the present invention.

FIG. 3 is an explanatory diagram of data recorded in a related information file.

FIG. 4 is an explanatory diagram of data recorded in a determination condition file.

FIG. 5 is an explanatory diagram of data recorded in a processing content file.

FIG. 6 is a voluntary retirement allowance rate table and a death retirement allowance rate table.

FIG. 7 is an explanatory diagram of data recorded in a payment amount item table.

FIG. 8 is a diagram illustrating an example of a setting screen for processing related to calculation of a payment amount.

FIG. 9 is a diagram showing a state in which a setting relating to a calculation of a payment amount has been made on the screen of FIG. 8;

FIG. 10 is a diagram showing an example of a screen for selecting a conditional expression.

FIG. 11 is a diagram illustrating an example of a setting screen for processing corresponding to an operation name.

12 is a diagram showing a state in which details of processing contents corresponding to the operation name are set on the screen of FIG. 11;

[Explanation of symbols]

 Reference Signs List 10 recording unit 11 data processing unit 12 I / F unit 13 display unit 14 input unit 15 data bus

Continued on the front page (72) Inventor Koji Sano 1-8-22-102 Kawai, Matsubara-shi, Osaka (72) Inventor Yasuo Tabata 4-10-24-314, Danue-cho, Nishinomiya-shi, Hyogo (72) Inventor Yasue Matsui 2-11-2 Nihonbashi, Chuo-ku, Tokyo Taiyo Life Insurance Company (72) Inventor Tadashi Naito 2-1-21-2 Nihonbashi, Chuo-ku, Tokyo Taiyo Life Insurance Company (72) Inventor Masatsuki Shinwa 5-5-1 Shimomeguro, Meguro-ku, Tokyo F-term (reference) 5B049 CC00 EE01

Claims (7)

[Claims] Claims: 1. A method for setting the contents of an employee's retirement benefit obligation calculation based on a company's retirement benefit rules and a method for executing the calculation, wherein the employee data relating to each employee required for calculating the retirement benefit obligation is provided. Recording a condition index in association with a determination condition for determining an employee to be processed, and recording the condition index and the determination condition in a determination condition file; and a retirement benefit obligation for each target employee. Dividing the operation expression for calculating the operator for each operator, assigning an operator index for each type of operator, and recording the operator index and the operator in an operator file; and Selecting an operator index and associating the variable to be processed by the operator corresponding to the operator index and the variable for storing the processing result with the operator index as an operand; A processing index is assigned to the set of the child index and the operand, and a processing order index corresponding to the processing order is assigned to the set to which the same processing index is assigned, and the operator index and the operand are assigned. An operator, the step of recording the processing order index and the processing index in a processing content file, selecting a condition index from the condition file, selecting a processing index from the processing content file, and selecting the condition index and the processing index. And recording the information in a related information file in association with a retirement benefit obligation calculation. 2. The employee data includes data calculated by updating the year based on the initial employee data, wherein the discriminating condition is a discriminating condition relating to a time or a period, and the operator is , Referencing tables, writing to tables,
2. The method according to claim 1, wherein the calculation is an arithmetic operation. 3. The method according to claim 1, wherein the operator is an operation for processing one or two variables. 4. The processing index according to claim 1, wherein the processing index includes a sub-index associated with each processing unit.
How to set the processing contents of retirement benefit obligation calculation described in. 5. The condition file includes text information corresponding to the condition index, and the related information file includes text information associated with the set of the processing index and the condition index. Method of setting retirement benefit obligation calculation described in 1 above. 6. A step of reading the condition index and the processing index from the related information file using the determination condition file, the operator file, the processing content file, and the related information file according to claim 1; Reading, from a file, the determination condition corresponding to the read condition index; and, from the processing content file, the operator index, the processing order index, and the operation target corresponding to the read processing index. Reading an operator, from the operator file, reading an operator corresponding to the read operator index according to the read processing order index, and according to the read determination condition. Select employee data to be processed, and read out the selected employee data and the read Calculation of retirement benefits calculation, characterized by a step of subjecting the operator has. 7. A step of recording the processing index, the condition index, and the order index corresponding to each processing in a log file during the calculation, and when a calculation error occurs, the processing index is recorded in the log file. Reading corresponding information from the related information file, the condition file, and the processing content file based on the processing index, the condition index, and the order index; processing contents from a start of a predetermined processing to an error occurrence Outputting the retirement benefit obligation calculation in the order of processing.