JP2004334805A - Treasury bond management system, treasury bond management method, and program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a treasury bond management system and a treasury bond management method capable of enhancing effective utilization of a treasury bond and providing company constituents including employees and/or board members with incentive. <P>SOLUTION: When providing retirement allowance in the treasury bond, a transferring bond number calculation means 31D calculates the number of transferring bonds each year based on transfer amount of each company constituent each year and a market value of the treasury bond at the time of transfer. The accumulating total of a retirement allowance data base 42 is updated by adding the number of transferring bond of this year to accumulating total of transferring bond by the year before stored by the retirement allowance database 42. In the case that there is a retiring person, the number of holding bond in a treasury bond database 41 is updated by reducing the accumulating total of transferring bond of the retiring person from the number of holding treasury bonds stored in the treasury bond database 41. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

[0001]
TECHNICAL FIELD OF THE INVENTION
The present invention relates to a treasury stock management system, treasury stock management method, and a treasury stock management method for managing treasury stocks for managing a system for giving incentives to employees and / or corporate members using treasury stocks. For example, it can be used when paying retirement benefits to employees or the like using treasury stock, or when providing various bonuses such as rewards, incentive bonuses and bonuses.
[0002]
[Background Art]
In the past, under the Commercial Code, the repurchase of treasury shares by a company has been prohibited in principle, except in the case of retirement or for certain purposes, such as granting stock options to employees and officers. . However, in recent years, the Commercial Code has been amended, and the acquisition and holding of treasury shares for any purpose has been permitted, and the so-called treasury stock system has been lifted. With the lifting of the ban on the treasury stock system, companies have become more active in acquiring treasury stock, and many companies have increased their treasury stock holdings.
[0003]
On the other hand, as a system in which employees and officers can acquire shares in the company in which they work, there are an employee stock ownership system and a stock option system. In addition, as an example of systematization of each of these systems, an employee holding company office processing system (patented patent system) that can reduce the administrative burden on both the employee holding company office and securities companies and process large amounts of data accurately and quickly Reference 1) or a stock option processing system (see Patent Document 2) that can reduce the overlapping labor of right holders, stock issuers, securities companies, etc., and can process the exercise of rights in the stock option system in a simple procedure. .
[0004]
[Patent Document 1]
JP-A-2002-32575 (paragraphs [0011] and [0012], FIG. 1)
[Patent Document 2]
JP-A-2003-85368 (paragraphs [0010] and [0011], FIG. 2)
[0005]
[Problems to be solved by the invention]
By the way, as described above, the commercial law was amended and the ban on the treasury stock system was lifted, and the amount of treasury stocks held by companies increased, but at present the treasury stocks held are not being used effectively.
[0006]
For example, the employee stock ownership system can increase employee motivation in that employees can acquire shares in the company, but the company shares are procured from the market through the employee stock ownership. Therefore, it does not work in terms of effective use of treasury stock. Therefore, as in the system described in Patent Document 1 described above, even if the efficiency of business processing is improved by systematization, it does not lead to effective use of treasury stock.
[0007]
Further, there has been a system for granting treasury stock as a stock option to employees and officers, and there is an example in which the system is systematized as in the system described in Patent Document 2 described above. However, since the rights of stock options are given to a specific person by a company and are extinguished by a single exercise, this system alone is not sufficient for effective use of treasury stock.
[0008]
Therefore, there is a need for a system that can increase the number of variations of systems and mechanisms that can provide in-kind payment using treasury stock and that can provide incentives to employees and officers.
[0009]
An object of the present invention is to provide a treasury stock management system, a treasury stock management method, and a program capable of effectively utilizing treasury stocks and giving incentives to corporate members including employees and / or executives. To provide
[0010]
[Means for Solving the Problems]
The present invention relates to a treasury stock management system for managing treasury stocks for managing a system for giving incentives to employees and / or corporate members using treasury stocks, the number of treasury stocks being held. A treasury stock database that stores treasury stock information including treasury stock information, and transfer information including the cumulative number of shares to be transferred to treasury stock of treasury stock when the treasury stock is paid to corporate members using treasury stock. A retirement allowance database that stores the retirement allowance database for each company member, and the number of shares to be transferred each year for each company member based on the amount of each year's transfer and the market value of the treasury stock at the time of transfer. The number of shares transferred for the current year calculated by the number of shares to be transferred calculated by the number of shares to be transferred calculated by the number of shares to be transferred is added to the total number of shares to be transferred up to the previous year stored in the retirement allowance database and the retirement allowance database. Retirement allowance database And a means for updating the cumulative number of shares transferred for each member of the company stored in the company, and, when the member of the company retires, with the payment of the retirement allowance to this retired employee, From the number of treasury shares held in the treasury stock database, subtract the cumulative number of shares of the retired employee stored in the retirement allowance database or the number of disposals according to this cumulative number, and obtain a new number obtained by subtraction. Means for updating the number of treasury stocks stored in the treasury stock database according to the number of treasury stocks.
[0011]
Here, the “corporate member” refers to a person who works in a company and mainly includes employees and officers (including employees and officers of group companies and holding company organizations). (For example, contract employees), parts, part-time jobs, etc. are also included.
[0012]
The term “treasury stock information including the number of treasury shares” means that the treasury stock information stored in the treasury stock database includes at least the number of treasury shares held (current number of treasury shares). The treasury stock information includes, for example, the purchase date, unit price, number of shares purchased, amount purchased (unit price x number of shares purchased) at the time of each purchase of treasury stock, or average unit price, each unit price. The total purchase amount obtained by accumulating the purchase amounts at the time of the tender, the total number of shares acquired by accumulating the number of shares purchased at each purchase, and the like are listed.
[0013]
Further, the "transfer information including the cumulative number of shares transferred" means that the transfer information stored in the retirement allowance database includes at least the cumulative number of shares transferred (the total number of shares transferred at each transfer). ) Is included, and the other transfer information includes, for example, the transfer amount at each transfer (single year), the market value of the treasury stock (unit price), the number of shares transferred (single year), or each transfer information The cumulative amount of the transfer amount obtained by accumulating the transfer amount at the time, and further, the age, the position, the personnel evaluation, etc. of the corporate members at each transfer.
[0014]
The “amount to be transferred annually for each member of the company” refers to an operator who is in charge of operating the system realized by the present system using treasury stock (for example, a human resources officer, a financial officer, an operation of the present system).・ Including the person in charge of maintenance and management, the person in charge of trading and stock management of treasury stock, etc. The same shall apply hereinafter.) From the viewpoint, as described later, it is preferable that the calculation is performed by the present system based on the information stored in the personnel database, or the information is obtained from the personnel database.
[0015]
The “market value of treasury stock at the time of transfer” may be manually input by the operator in charge of the operation of the system realized by the present system using the treasury stock, but the procedure is simplified and the processing is simplified. It is preferable that the system automatically obtains the information without human intervention from the viewpoint of the efficiency of the system.
[0016]
Further, “the number of disposals according to the cumulative number” is, for example, the number of shares in which, when a cumulative number of shares to be transferred has a fraction that is less than a certain number (for example, 1,000 shares of a unit), the fraction is rounded down. If the treasury stock is actually paid to the corporate members as a retirement allowance, it is the number of shares truncated at that time. As long as there is no legal problem, the cumulative number of shares to be transferred may be rounded up or rounded off.
[0017]
"Updating the cumulative number of shares transferred" means that the data of the cumulative number of shares transferred up to the previous year stored in the retirement allowance database is deleted and rewritten (overwritten). This includes the case where the data of the new cumulative number is additionally stored while the data of the cumulative number of shares up to the above is left. The same applies to "update the number of treasury stocks", which includes both the case of overwriting and the case of additional saving.
[0018]
Further, the retirement allowance paid using the treasury stock does not need to be the entire retirement allowance paid to the retired employee, but may be a part of the retirement allowance. Therefore, it is also possible to pay as an additional amount to the retirement allowance under the existing retirement allowance system.
[0019]
In such a treasury stock management system of the present invention, at the time of transfer each year, the number of shares to be transferred is calculated based on the transfer amount and the market value of the treasury shares by the transfer number calculation means, and the transferred shares are accumulated every year. To go. Then, the accumulated number of the transferred shares is stored in the retirement allowance database and is updated every year by the transferred shares cumulative number updating means. When a member of the company retires, the treasury stock of the cumulative number of shares accumulated for the retired employee is paid as retirement allowance to the retired employee. Accordingly, the number of treasury shares stored in the treasury stock database is updated by subtracting the number of treasury shares paid to the retired employee.
[0020]
For this reason, the treasury stock can be utilized for the retirement plan by providing the treasury stock to the retired person in kind as a retirement allowance or as a part thereof, thereby effectively utilizing the treasury stock.
[0021]
In addition, since corporate members receive retirement allowances in treasury stock, fluctuations in the share price of their own shares in accordance with the ups and downs of corporate performance are directly linked to their own profits and losses, and the interests of corporate members and shareholders are the same. Become like Therefore, a long-term or short-term incentive works for the company members, and the motivation of the company members is improved, thereby achieving the above object.
[0022]
Further, in the above-mentioned treasury stock management system, a personnel database for storing information of at least one of a personnel appraisal indicating the superiority or inferiority of the performance of the individual of the corporate member and a position held by the corporate member, and the personnel database A personnel information acquiring means for acquiring information on at least one of a personnel evaluation and a position of each company member from the personnel evaluation and a position based on at least one of the personnel evaluation and the position acquired by the personnel information acquiring means. And a transfer amount determining means for determining an annual transfer amount for each member of the company, and the transfer number calculating means is configured to calculate the number of shares to be transferred based on the transfer amount determined by the transfer amount determining means. Is desirable.
[0023]
Here, the "personnel evaluation" is an evaluation of the performance or performance given to each company member, and for example, a plurality of steps (S, A, B, C, D, etc.) (E.g., five levels).
[0024]
Further, the "post" is, for example, a qualification in personnel, a hierarchy, a rank, a grade, and the like, and more specifically, for example, such as a branch president, a department manager, a section manager, a section chief, a chief, and no post. There are several different positions. Note that the “post” in the present specification is a post in a broad sense, and does not necessarily assume the existence of subordinates or supervisors, or the existence of a department in charge of a department or section, and merely refers to wages, retirement allowances, bonuses, etc. The grade may be a grade that is a standard for determining the level of the job, and includes, for example, a chief inspector or chief of a technical or professional profession, or a second-class manager, a first-class counselor, and the like.
[0025]
The "information on at least one of the personnel evaluation and the post" is used when the personnel evaluation is necessary but the position is not necessary to determine the transfer amount. The purpose is to include the determination process in the case where the evaluation is unnecessary and in the case where both the personnel evaluation and the post are required. The "personnel database" includes, in addition to personnel evaluations and positions, various personnel information such as years of service, actual age, and qualification information (eg, lawyer, bookkeeping class 1, driver license acquisition information). be able to.
[0026]
Further, the process of determining the transfer amount by the “transfer amount determination means” may be a process of calculating the transfer amount using a mathematical formula (a method for determining the transfer amount). A process for selecting the corresponding data from the data based on the personnel information may be used.
[0027]
When the transfer amount is determined based on the personnel information in the personnel database as described above, the operator in charge of operating the system realized by the present system using treasury stock manually inputs the transfer amount. Since there is no need to perform this operation, the burden on the operator is reduced, and quick processing is possible.
[0028]
Furthermore, in the case where the transfer amount is determined based on the personnel information in the personnel database as described above, each evaluation of the personnel evaluation, each position of the position, or a combination of each evaluation of the personnel evaluation and each position of the position A provision amount database may be provided for storing a transfer amount in association with any one of them, and the transfer amount determination means may be configured to determine the transfer amount in accordance with the association stored in the transfer amount database.
[0029]
Here, the case where the transfer amount is associated with “each evaluation of the personnel evaluation” is, for example, 200,000 yen is added to the company member of the evaluation of the personnel evaluation and 150,000 yen is added to the company member of the A. This is a case where the association is performed, for example, 100,000 yen is added to the company member B. In addition, the case where the transfer amount is associated with “each position of the position” is, for example, 200,000 yen is transferred to a company member whose position is a manager, 150,000 yen is transferred to a section manager, and 100,000 yen is transferred to a section manager. This is a case in which the association is performed, for example, by adding. Further, the case where the transfer amount is associated with “combination of each evaluation of personnel evaluation and each position of position” means, for example, that a company member whose evaluation of personnel evaluation is S and whose position is a manager is 20%. In this case, an association is made such as adding 100,000 yen to a company member whose evaluation of personnel evaluation is A and the position is the section manager.
[0030]
In the case where the transfer amount is determined using the transfer amount database as described above, the setting of the transfer amount for each year can be easily changed by changing the transfer amount data stored in the transfer amount database. . For this reason, for example, when the performance of a company deteriorates, instead of reducing the ratio of the number of corporate members with high evaluation of personnel evaluation, a setting is made to reduce the transfer amount to be transferred to the corporate member with high evaluation of personnel evaluation. And so on, as long as they do not violate the rules and arrangements in the retirement allowance system, the degree of freedom in operating the system is improved.
[0031]
Then, in the above-mentioned treasury stock management system, the transfer amount determined based on at least one of the information of the personnel evaluation which shows the superiority or inferiority of the performance of the individual of the corporate member and the position of the corporate member is calculated by each company. A personnel database to be stored for each member; and a transfer amount acquisition means for acquiring a transfer amount for each company member from the personnel database. The number of shares to be transferred may be calculated based on the number of shares.
[0032]
In the case where the transfer amount stored in the personnel database is acquired as described above, the operator in charge of operating the system realized by the present system using treasury stock manually inputs the transfer amount. Since there is no need, the labor of the operator is reduced, and quick processing is possible.
[0033]
In the above-mentioned treasury stock management system, the market value of treasury stock, the number or ratio of persons in each evaluation of personnel evaluation, the number or ratio of persons in each position, and the combination of each evaluation of personnel evaluation and each position of position At least one of the required number of share forecasting elements out of the number or ratio of persons, the transfer amount of each evaluation of personnel evaluation, the transfer amount of each position of position, or the transfer amount for each evaluation of position and combination of each position of position Based on the required number of shares forecasting element input receiving means for receiving input and the required number of shares forecasting element received by the required number of forecasting element input receiving means, a forecast value of the number of treasury shares required at the time of transfer in the next fiscal year is provided by a company member. Of the required number of shares for the next year, and / or the cumulative number of treasury shares required for each transfer in the following years for the specified number of years Required number calculation means for calculating the required number of required number of shares for a predetermined number of years for all the members of the company, and the required number of required number of the next year calculated by the required number of required number of value calculation means and / or the predetermined number of years It is desirable to have a required number of shares prediction value presentation means for performing processing for displaying or printing out the required number of shares prediction value on a screen.
[0034]
Here, the term “next year” does not mean the year following the year to which the simulation of the required number of shares belongs, but the year following the year of the last transfer.
[0035]
The “predetermined number of years” may be the number of years input by the operator performing the simulation, or may be a number of years predetermined on the system.
[0036]
Further, the "processing for screen display or print output" performed by the "necessary number of shares prediction value presentation means" means, in addition to the screen display processing or print output processing itself, when the present system is configured by a network, The process includes creation and transmission of screen display data to the operator terminal device operated by the operator performing the simulation, or creation and transmission of print output data.
[0037]
The input of the "market value of the treasury stock" is, for example, an input of how many yen, or how much (%) increase / decrease from the previous year. The input of “the number of persons or the ratio of the number of persons in each evaluation in the personnel evaluation” is, for example, an input of how many (what%) of the evaluation S, how many (%) of the evaluation A, and the like. The input of “the number of persons in each position or the ratio of the number of persons” is, for example, an input of how many (what%) the section managers and how many (%) the section managers. The input of “the number of persons or the ratio of persons for each combination of each evaluation of the personnel evaluation and each position of the position” means, for example, how many (what%) the manager of the evaluation S, how many (%) the manager of the evaluation A, The number of section managers in S (%) and the number of section managers in evaluation A (%) are input. The input of “the transfer amount of each evaluation of the personnel evaluation” is, for example, an input of how many yen is in the evaluation S and how many yen is in the evaluation A. The input of “the transfer amount of each position in the position” is, for example, an input of how many yen for the manager and how many yen for the section manager. The input of “the transfer amount for the combination of each evaluation of the personnel evaluation and each position of the position” is, for example, how many yen is the manager of the evaluation S, how many yen is the manager of the evaluation A, how many yen is the manager of the evaluation S, The section manager of A inputs the number of yen and the like.
[0038]
In the case where the simulation for predicting the required number of shares can be performed in this way, it becomes possible to manage the stock of treasury stock, and to repurchase treasury stock, the shareholder meeting will When passing a resolution, it becomes possible to obtain materials and materials for preparing the resolution.
[0039]
Furthermore, in the case where the required number of shares can be predicted and simulated as described above, the total number of shares transferred for each company member stored in the retirement allowance database is summed up for all members. The cumulative total number of shares calculated by the cumulative total number of shares calculated from the number of treasury shares stored in the treasury stock database, and the cumulative total number of shares calculated by the cumulative number of total shares calculated from the number of treasury shares held in the treasury stock database. By subtracting the value, the surplus number calculation means for calculating the surplus number of treasury shares that can be transferred from the next fiscal year onwards, and the required number forecast value calculation means are required for each transfer after the next fiscal year When the expected number of required shares for the predetermined number of years is calculated, the expected number of required shares for the predetermined number of years is compared with the number of available shares calculated by the available number of shares calculating means, and the number of available shares is calculated for the specified number of years. A margin judgment means for judging whether or not the required number of shares is below the predicted value; and the required number of shares predicted value presenting means judges that the number of surplus shares is below the required number of predicted values for a predetermined number of years by the margin judgment means. In this case, it is preferable that an alarm display or an alarm output process to notify that the margin of the treasury stock is low is performed.
[0040]
Here, the “alarm display or alarm output processing” means, for example, “the number of surplus stocks is less than three years,” or “the stock of treasury stocks is appropriate for the amount of stocks (stocks)”. It is processing to display on the screen or print out.
[0041]
In the case where the alarm display or the alarm output processing is performed in this manner, it becomes possible for an operator who performs a simulation for estimating the required number of shares to recognize that the margin of the treasury stock is low, and that the treasury stock of the treasury stock is low. Inventory management can be performed more appropriately.
[0042]
In the case where the required number of shares can be predicted and simulated as described above, the number of shares to be paid or the number of shares to be paid in a lump when a bonus is collectively paid to corporate members using treasury shares are divided. A bonus database for storing the number of shares to be paid for each company member when paying by the company, and the means for updating the number of treasury shares is to update the number of treasury shares with payment of retirement allowance In addition to the above, when a bonus is paid to corporate members using treasury stock, the number of treasury stocks stored in the treasury stock database is Subtract the total number of shares to be paid stored in the bonus database or the number of shares to be paid in each of the multiple splits, and use the new number of shares obtained by the subtraction to calculate the treasury stock database. The required number of shares forecast value calculating means is configured to update the required number of shares of the next year based on the number of shares of the treasury shares stored in the bonus database. The total number of treasury shares to be paid by the time of transfer to the retirement allowance in the following fiscal year is calculated by adding the total number of treasury shares to be paid to all corporate members and calculating the required number of shares for the next fiscal year, Add the total number of treasury shares to be paid for the required number of shares for the specified number of years for which the bonus is to be paid by the time of transfer to the retirement allowance in the specified number of years, for all corporate members The required number of required stocks correction forecast value is then processed for a predetermined number of years, and the required number of required stocks correction value presentation means outputs the required number of required stock corrections forecast value for the next year after the addition processing and / or the required number of required stock corrections forecast value for the predetermined number of years. Screen display or Or it may be configured to perform processing for character output.
[0043]
Here, the “bonus” includes, for example, rewards and incentive bonuses (including those that consider the position and those that do not consider it) and those that do not take into account personnel evaluations, and bonuses and the like. Include those that take into account personnel evaluations.
[0044]
In the case where the bonus database is provided in this manner, when a system for paying retirement benefits using treasury stock and a system for providing bonuses using treasury stock coexist, the treasury stock based on bonus payment is used. The company will be able to manage the stock of treasury stock and draft resolutions for the general meeting of shareholders, taking into account the decrease in the number of shares held.
[0045]
In addition, in the case where the bonus database is provided as described above, the total number of transferred shares obtained by summing the cumulative number of transferred shares of each company member stored in the retirement allowance database for all members is calculated as follows: Subtracting the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares calculated from the total number of transferred shares to be calculated and the number of treasury shares stored in the treasury stock database; Of the number of treasury shares held in the next fiscal year or later, or a surplus shares calculation unit that calculates the number of surplus shares that can be paid as a bonus in the future, and an addition process by the required number of shares prediction value calculation unit When the required number of required stock corrections is calculated for a predetermined number of years, the required number of required stocks corrected for the predetermined number of years after this addition processing is compared with the number of available shares calculated by the number of available shares calculation means. Means for judging whether or not the number of surplus stocks is less than the required number of corrected forecasts for a predetermined number of years.The required number of stocks presenting means is a number of required stocks for a predetermined number of years. When it is determined that the value is lower than the corrected predicted value, it is desirable that an alarm display or an alarm output process notifying that the margin of the treasury stock is low is performed.
[0046]
In the case where the alarm display or the alarm output processing is performed in consideration of the bonus payment as described above, the operator who performs the simulation for estimating the required number of shares is provided to the operator performing the simulation of the required number of shares in consideration of the reduced amount due to the bonus payment. It becomes possible to recognize that the margin of the stock is low, and it becomes possible to more appropriately manage the stock of the treasury stock.
[0047]
Further, in the above-described treasury stock management system, a total amount of transfer amount calculating means for calculating a total amount of transfer amount for each year by adding up the total transfer amount of each company member for all members, and a total amount of transfer amount calculation means The provisional processing information providing means for providing the total amount of transfer amount calculated in (1) to the financial system to process the provision for retirement benefits at the time of transfer every year, and the retirement allowance Information containing at least one of the cumulative number of shares transferred to the retiree stored in the database and / or the cumulative number multiplied by the market value of the treasury shares at the time of payment of the retirement allowance is provided by It is desirable to have retirement payment processing information providing means for providing to the financial system for processing at the time of payment.
[0048]
In the case where the accounting processing information is provided to the financial system in this way, it is possible to reduce the burden of accounting processing associated with the operation of the retirement allowance system using treasury stock.
[0049]
And in the above-mentioned safe stock management system, a company stock terminal device operated by a company member and a safe stock management server for managing safe stock are connected via a network, and the safe stock management server has at least A retirement allowance database is provided, and transfer information including a cumulative count of the number of shares transferred for the company member stored in the retirement allowance database in response to a request from the company member terminal device by the company member is transmitted to the network. It is desirable to provide an inquiry processing means for transmitting the information to the company member terminal device via the Internet.
[0050]
Here, the “network” includes, for example, a local area network (LAN), a metropolitan area network (MAN), a wide area network (WAN), the Internet, an intranet, an extranet, or a combination thereof. , Various forms are included, irrespective of whether they are wired or wireless, or of a mixed type of wired and wireless, in short, between a plurality of points (regardless of the distance). Any device that can transmit information at a certain speed may be used.
[0051]
In the case where the inquiry processing means is provided in this manner, the company member transfers the transfer information including the cumulative number of shares transferred for the retirement payable to him to the retirement allowance database of the treasury stock management server. From a company member terminal operated by the user, and can be checked.
[0052]
Further, as a method realized by the above-described safe stock management system of the present invention, there is the following safe stock management method of the present invention.
[0053]
That is, the present invention relates to a treasury stock management method for managing treasury stocks for managing a system for giving incentives to corporate members including employees and / or executives by using treasury stocks. The treasury stock information including the number of shares held is stored in the treasury stock database, and the cumulative number of treasury shares to be transferred to the retirement allowance when the treasury stock is paid to the corporate members using the treasury stock. The transfer information, including the transfer information, is stored in the retirement allowance database for each company member, and the number of shares to be transferred is calculated based on the annual transfer amount of each company member and the market value of the treasury stock at the time of transfer. After calculating the number of shares to be transferred each year for each member of the company, the cumulative number of shares to be transferred updating means updates the cumulative number of shares to be transferred up to the previous year stored in the retirement allowance database to the number of transferred shares. This year calculated by The number of shares added is added, and the cumulative total of the number of shares transferred for each company member stored in the retirement allowance database is updated with the new cumulative number obtained by the addition, and when the company member retires, In accordance with the payment of the retirement allowance to the retired employee, the cumulative number of shares of the retired employee stored in the retirement allowance database is calculated from the number of treasury shares stored in the treasury stock database by the treasury stock holdings updating means. The present invention is characterized in that the number of treasury stocks stored in the treasury stock database is updated with the new number of holdings obtained by subtracting the number or the number of disposals according to the cumulative number.
[0054]
In such a safe stock management method of the present invention, the operation and effect obtained by the safe stock management system of the present invention described above are obtained as they are, thereby achieving the object.
[0055]
In addition, in the above-described treasury stock management method, information on at least one of a personnel evaluation that indicates the superiority or inferiority of the performance of the individual of the corporate member and information on the position of the corporate member is stored in the personnel database, and the personnel After acquiring at least one of the personnel evaluation and the position of each company member from the personnel database by the information acquiring means, the transfer amount determining means determines the difference between the personnel evaluation and the position acquired by the personnel information acquiring means. Determine the amount to be transferred annually for each member of the company based on at least one of the information, and then calculate the number of shares to be transferred based on the amount of transfer determined by the transfer amount determining means Is desirable.
[0056]
Further, when determining the transfer amount based on the personnel information in the personnel database as described above, any one of each evaluation of the personnel evaluation, each position of the position, or a combination of each evaluation of the personnel evaluation and each position of the position is required. Alternatively, the transfer amount may be stored in the transfer amount database in association with the transfer amount, and the transfer amount determining unit may determine the transfer amount according to the association stored in the transfer amount database.
[0057]
In the above-mentioned treasury stock management method, the transfer amount determined based on at least one of information on personnel evaluations showing the superiority or inferiority of the performance of the individual of the corporate member and the position held by the corporate member is calculated for each company. Each member is stored in the personnel database, the transfer amount acquisition means obtains the transfer amount for each company member from the personnel database, and the transfer amount calculation unit obtains the transfer amount obtained by the transfer amount obtaining unit. The number of shares to be transferred may be calculated based on the following.
[0058]
In addition, in the above-mentioned treasury stock management method, the required number of shares forecasting element input receiving means receives the market value of the treasury stock, the number or ratio of persons in each evaluation of personnel evaluation, the number or ratio of persons in each position in the position, and each evaluation of personnel evaluation. Out of the number or ratio of persons for each combination of position and position, transfer amount of each evaluation of personnel evaluation, transfer amount of each position of position, or transfer amount for combination of each evaluation of position evaluation and position of each position Receiving the input of at least one required number of shares forecasting element, and, based on the required number of forecasting elements received by the required number of forecasting elements input receiving means, by the required number of shares forecasting value calculating means, the number of treasury shares required at the time of transfer in the next fiscal year. Predicted number of required shares for the next year, which is the sum of the forecasted number of shares for all members of the company, and / or the number of treasury shares required at each transfer in the following years After calculating the required number of shares forecast value for the predetermined number of years by adding the forecast value of the cumulative number for the predetermined number of years to all the members of the company, the required year forecast value presenting means and the next year calculated by the required number of share forecast value calculating means It is desirable to perform processing for displaying or printing out the required number of required stocks and / or the required number of required stocks for a predetermined number of years.
[0059]
Further, in the case where the required number of shares forecast simulation can be performed as described above, the required number of shares forecasting element input receiving means may be provided at the time of transfer for the next year and / or for each predetermined number of years after the next year. The input of the predicted value of the market value of the treasury stock at the time is accepted, and the required number of shares forecast value calculating means calculates the required number of shares other than the market value of the treasury stock if the data to be used in the forecast year is not available. The calculation processing may be performed by adopting the same data as the data of the year in which the transfer was made.
[0060]
Here, "when the data to be used in the forecast year is not available" means, when the simulation is executed, the data of the personnel appraisal or post that will be actually used in the target year for forecasting the required number of shares or those data. This means that the data of the number of persons or the ratio of the number of persons, or the data of the transfer amount for them has not been determined yet. Therefore, when the data to be used for the forecast year is available at the time of executing the simulation, the simulation is executed using the prepared data.
[0061]
If only the forecast value of the market price of the treasury stock is entered as the necessary number forecasting element in this way, in performing the simulation of the forecast of the number of required shares, the operator will need to enter the Only the predicted value of the market price is input, and it is not necessary to predict and input the other necessary number of stock prediction elements in which a large fluctuation is unlikely to occur as compared with the market price of the treasury stock, so that the simulation can be easily performed.
[0062]
Then, in the case where the required number of shares prediction simulation can be performed as described above, the required number of shares prediction element input accepting means inputs the number of persons or the ratio of the number of persons to the combination of each evaluation of the personnel evaluation and each position of the position. When receiving data, if the data to be used in the forecast year is not available, the number of people in each position in the position will be fixed by adopting the same number of people as in the year of the last transfer. The number of persons or the ratio of the number of persons in each evaluation of the personnel evaluation may be input for each position of each position among the positions of each position.
[0063]
Here, "to input the number of persons or the ratio of the number of persons for each evaluation of the personnel evaluation for each position of each position among the fixed number of positions of each position" means, for example, the year of the last transfer In the case where the number of corporate members whose positions are section managers is 50, the number of those 50 is fixed, and among the fixed 50, the evaluation S is 3 and the evaluation A is 8 Or 6% for a person with evaluation S, 16% for a person with evaluation A, and the like.
[0064]
In this way, if the number of persons in each position or the ratio of the number of persons in each evaluation in personnel evaluation is entered with the number of persons in each position in the position fixed at the data of the year of the last transfer, the personnel Since the pyramid does not change significantly, reasonable simulation results can be easily obtained.
[0065]
Further, in the case where the required number of shares can be predicted and simulated as described above, the total number of shares to be transferred is calculated by the total number of shares to be transferred calculation means, and the number of transferred shares for each company member stored in the retirement allowance database is calculated. Calculate the cumulative total of the number of shares transferred by summing up the cumulative numbers for all members, and calculate the total number of shares transferred by the total number of shares transferred from the number of treasury shares stored in the treasury stock database by the surplus number of shares calculation means. By subtracting the total number of shares transferred, the surplus number of treasury shares that can be transferred in the next fiscal year or later is calculated, and the required number of shares forecast value calculation means calculates When the required number of required stocks is calculated for the predetermined number of years required at the time of entry, the margin determining means calculates the required number of required stocks for the predetermined number of years and the number of extra shares calculated by the extra number calculating means. It is determined whether the number of surplus shares is less than the required number of required forecasts for a predetermined number of years, and if it is determined by the margin determining means that the number of surpluses is less than the required number of required forecasts for a predetermined number of years, The required stock number predicted value presenting means may perform an alarm display or an alarm output process for notifying that the margin of the safe stock is low.
[0066]
Furthermore, in the case where the required number of shares can be predicted and simulated as described above, the number of shares to be paid or the number of times to collectively provide bonuses to the corporate members using the treasury shares at once is increased. A process in which the number of shares to be paid in each case of split payment is stored in a bonus database for each company member, and the number of treasury shares held is updated by retirement payment by a treasury stock holding updating means. In addition to the above, when a bonus is paid to corporate members using a treasury stock, the holding of treasury stock stored in the treasury stock database is accompanied by the payment of the bonus by lump sum or multiple divisions. From the total number of shares to be paid or the number of shares to be paid in each of the multiple divisions stored in the bonus database, and the new holding number obtained by subtracting The processing of updating the number of treasury stocks stored in the stock database is performed. Based on the number of treasury stocks stored in the bonus database, the required stock number prediction value calculation means calculates And the total number of treasury shares to be paid by the time of transfer to the retirement allowance in the next fiscal year, which is the sum of the number of treasury shares to be paid for all corporate members, is added to the required number of shares for the next fiscal year, and the adjusted number of required shares is calculated for the next year. The total number of shares of treasury shares for which the bonus is to be paid by the time of transfer to the retirement allowance in the specified number of years has been added to the forecast value A required number of required stocks correction forecast value is processed for a predetermined number of years. It may perform processing for character output.
[0067]
Then, in the case where the bonus database is provided as described above and the prediction simulation of the required number of shares can be performed in consideration of the bonus payment, the cumulative number of shares to be transferred is calculated in the retirement allowance database by the means for calculating the total number of shares transferred. The total number of shares transferred for each company member is calculated for the total number of shares transferred for all employees, and the surplus shares calculation means calculates the total number of shares transferred from the number of treasury shares stored in the treasury stock database. Subtracting the total number of shares transferred calculated by the cumulative total number of shares transferred calculation means to transfer the number of treasury shares to retirement allowance in the next fiscal year or later, or to pay in the future as a bonus After calculating the number of available shares that can be calculated, the required number of shares correction value is calculated by the required number of shares prediction value calculation means to calculate the required number of shares for the specified number of years. The disconnection means compares the required number of required stock corrections for the predetermined number of years after the addition process with the number of extra stocks calculated by the extra number of stocks calculating means to determine whether the number of extraordinary shares is less than the required number of required number of corrections for the predetermined number of years. If the surplus determination unit determines that the number of surplus shares is less than the required number of required revisions for a predetermined number of years, the required number of predicted value presenting unit displays an alarm indicating that the margin of the treasury stock is low or Alarm output processing may be performed.
[0068]
In addition, in the above-mentioned treasury stock management method, the total transfer amount of each company member is calculated by the total transfer amount calculation means for all members by the total transfer amount calculating means, and the processing information at the time of transfer is provided. Means to provide the financial system with the total amount of transfer calculated by the means for calculating the total amount of transfer to the financial system for processing of the provision for retirement benefits at the time of transfer every year. By the payment payment processing information providing means, at least one of the cumulative number of shares transferred to the retired employee stored in the retirement allowance database or the amount obtained by multiplying this cumulative number by the market value of the treasury shares at the time of payment of the retirement allowance It is desirable to provide such information to the financial system for processing upon payment of retirement benefits to retirees.
[0069]
Further, the present invention allows a computer to function as a treasury stock management system for managing treasury stocks for managing a system for giving incentives to employees and / or corporate members using treasury stocks. A treasury stock database that stores treasury stock information including the number of treasury stocks held, and a transfer of treasury stocks to the retirement allowance when treasury stock is paid to corporate members using treasury stocks. A retirement allowance database that stores transfer information including the cumulative number of shares for each company member, and an annual transfer based on the annual transfer amount for each company member and the market value of treasury stock at the time of transfer The number of shares to be transferred for each company member and the number of shares to be transferred for the current fiscal year calculated by the number of shares to be transferred calculated by the number of shares to be transferred calculated by the number of shares to be transferred calculated up to the previous year stored in the retirement allowance database. Add , Means for updating the cumulative number of shares transferred by each company member stored in the retirement allowance database based on the new cumulative number obtained by adding, In this case, in conjunction with the payment of the retirement allowance to the retired employee, the cumulative number of the retired employee's transferred shares stored in the retirement allowance database or this cumulative number is calculated based on the number of treasury shares held in the treasury stock database. And a means for updating the number of treasury shares stored in the treasury stock database with the new number of treasury shares obtained by subtracting the number of disposals according to the number of treasury shares. It is for making a computer function as a safe stock management system.
[0070]
The above-mentioned program or a part thereof is, for example, a magneto-optical disk (MO), a read-only memory (CD-ROM) using a compact disk (CD), a CD recordable (CD-R), a CD rewritable (CD). -RW), a read-only memory (DVD-ROM) using a digital versatile disk (DVD), a random access memory (DVD-RAM) using a DVD, a flexible disk (FD), a magnetic tape, a hard disk, It can be recorded on a recording medium such as a read-only memory (ROM), an electrically erasable and rewritable read-only memory (EEPROM), a flash memory, a random access memory (RAM), etc., and can be stored or distributed. And LAN, MAN, WAN, Internet , An intranet, a wired network such as an extranet or wireless communications network, and further is capable of transmitting using a transmission medium such as a combination thereof, also can be delivered by placing the carrier. Further, the above program may be a part of another program, or may be recorded on a recording medium together with a separate program.
[0071]
BEST MODE FOR CARRYING OUT THE INVENTION
An embodiment of the present invention will be described below with reference to the drawings. FIG. 1 shows an overall configuration of a safe stock management system 10 of the present embodiment. 2 to 6 show data contents of the databases 42, 43, 44, 45, and 51 used in the treasury stock management system 10. 7 to 10 show flow charts of the processing flow of the safe stock management system 10, and FIGS. 11 and 12 show screen examples accompanying the processing by the safe stock management system 10. 13 to 16 show an accounting method associated with the system management by the safe stock management system 10.
[0072]
The treasury stock management system 10 is a system that manages treasury stocks for operating a system that gives incentives to corporate members such as employees and officers using treasury stocks. The systems operated by using the system 10 include a retirement plan using stocks (SRP: Stock. Retirement. Plan) and a bonus payment system using stocks (WBP: Welcom. Bonus. Plan). . The system 10 can operate both the SRP and the WBP in parallel, but may operate the SRP or the WBP only.
[0073]
Under the retirement plan (SRP), when a company member such as an employee or an officer retires, the company's stock is paid in-kind using treasury stock in accordance with certain rules (eg, retirement allowance rules and retirement benefit rules). It is a system. In the specification of the present application, the term "company stock" may include the stock of the parent company or the like. In the operation of the system, the necessary treasury stock is secured and held by appropriately purchasing the company's shares as necessary in accordance with the so-called treasury stock rules under the Commercial Code, based on the retirement plan of the corporate members, If a company member retires, a treasury stock will be paid in kind as a retirement allowance. The system will be operated under a lump-sum retirement payment system. Particularly for officers, the degree of freedom in system design is high, and strategic system construction as realized by the present system 10 becomes possible.
[0074]
The bonus payment system (WBP) is a system in which company stock such as employees and officers is paid in-kind using treasury stock in accordance with certain rules (for example, special bonuses). In the operation of the system, the necessary treasury stock is secured and held by appropriately purchasing the company's stock as necessary in accordance with the so-called treasury stock rules under the Commercial Code, based on the payment plan for the corporate members, At the time of payment, the treasury stock will be paid in kind as a reward or bonus. In addition, the system will be operated in categories such as bonuses and bonuses that are separate from wages under the Labor Standards Law.
[0075]
In FIG. 1, a safe stock management system 10 includes one or a plurality of company member terminal devices 20, one or a plurality of operator terminal devices 21, a safe stock management server 30, a personnel system 50, and a financial system. 60, a stock price information providing system 70, and a stock trading system 80, which are connected to each other by the network 1.
[0076]
The network 1 is, for example, an intranet or LAN within a company that has introduced a retirement allowance system (SRP) or a bonus payment system (WBP), an intranet within a financial institution such as a securities company entrusted with all or part of the system operation, LANs, intranets and LANs in companies and offices that have been commissioned to perform processing related to personnel and finance from companies that have introduced the system, extranets connecting these, the Internet, or combinations of these. For example, WAN, MAN, etc. may be used. The connection between the treasury stock management server 30 and the personnel system 50 and the connection between the treasury stock management server 30 and the financial system 60 may be made by dedicated lines.
[0077]
The company member terminal device 20 is a terminal device operated by a company member such as an employee or an officer, and is constituted by, for example, a computer or the like, but includes a mobile phone (including a PHS), a personal digital assistant (PDA), and the like. It may be.
[0078]
The operator terminal device 21 is a terminal device operated by an operator in charge of operating a retirement allowance system (SRP) and a bonus payment system (WBP) realized by the system 10 using the treasury stock. Although it is configured, it may be a mobile phone (including PHS), a personal digital assistant (PDA), or the like. The operators include, for example, personnel personnel and finance personnel of a company that has introduced the system, personnel of a company or office that has been requested to act on behalf of these personnel and financial matters, operation, maintenance, and management of the system 10. Of a financial institution such as a securities company, etc., or a company in charge of buying and selling treasury stock, or a financial institution such as a securities company, etc. The person in charge is included.
[0079]
Further, the company member terminal device 20 and the operator terminal device 21 are provided with input means such as a keyboard and a mouse, and display means such as a liquid crystal display and a CRT display. Output means is provided as appropriate.
[0080]
The treasury stock management server 30 is configured by a computer and is a device that manages treasury stocks associated with the operation of the retirement allowance system (SRP) and the bonus payment system (WBP), and performs various processes required for the management of treasury stocks. The processing means 30A includes a safe stock database 41, a retirement allowance database 42, a bonus database 43, a transfer amount database 44, and a number of shares database 45 connected to the processing means 30A.
[0081]
The processing means 30A includes a retirement allowance processing means 31, a bonus payment processing means 32, a simulation means 33, a treasury stock holding number updating means 34, an accounting processing information providing means 35, an inquiry processing means 36, And an additional information registering means 37.
[0082]
The retirement allowance processing means 31 performs various processes necessary for the operation of the retirement allowance system (SRP), and includes a personnel information acquisition means 31A, a transfer amount determination means 31B, a market value information acquisition means 31C, and the number of shares to be transferred. It is configured to include a calculating unit 31D and a cumulative number-of-transferred-numbers updating unit 31E.
[0083]
The personnel information acquiring means 31A accesses the personnel system 50 and performs processing for acquiring information on personnel evaluations and positions for each company member from the personnel database 51.
[0084]
The transfer amount determining unit 31B performs a process of determining the annual transfer amount for each company member based on the information on the personnel evaluation and the position acquired by the personnel information obtaining unit 31A and according to the association stored in the transfer amount database 44. Is what you do. For example, in the case of the employee X in the personnel database 51 of FIG. 2, since the position is the manager and the personnel evaluation is evaluation B, according to the association stored in the transfer amount database 44 in FIG. The transfer amount for that year is determined to be 200,000 yen.
[0085]
The market price information acquisition unit 31C accesses the stock price information providing system 70 and performs a process of acquiring market price information at the time of transfer of the company's stock held as a treasury stock.
[0086]
The number-of-transferred-shares calculating means 31D divides the annually transferred amount for each company member determined by the transferred amount determining means 31B by the market value of the treasury stock at the time of transfer obtained by the market value information obtaining means 31C. , For calculating the number of shares to be transferred each year for each company member. For example, as described above, when the transfer amount of the employee X in that year is determined to be 200,000 yen, as shown in the data of the second year in the retirement allowance database 42 in FIG. If the market value of the treasury stock at the time of entry is 600 yen, then 200,000 yen０００600 yen = 333.33, and the number of shares to be transferred is calculated to be 333. When a fraction is generated in this way, the fraction may be rounded down, or may be calculated below the decimal point, for example, to the last two digits.
[0087]
The cumulative number of shares transferred updating means 31E calculates the cumulative number of shares transferred up to the previous year for each company member stored in the retirement allowance database 42 with respect to each company member calculated by the number of shares transferred calculating means 31D. Of the number of shares to be transferred in the current fiscal year, and the cumulative number of shares to be transferred for each company member stored in the retirement allowance database 42 is updated by the new cumulative number obtained by the addition. Things. For example, as shown in the data of the second year of the retirement allowance database 42 in FIG. 4, when the cumulative number of shares transferred up to the second year is 633 and the number of shares transferred in the third year is 285. Performs an addition process of 633 shares + 285 shares = 918 shares, and stores 918 shares calculated as the cumulative number of shares transferred up to the third year in the retirement allowance database 42. The cumulative number before updating may be erased by overwriting the new cumulative number, or the new cumulative number may be additionally stored while the cumulative number before updating remains. In the example described above, the cumulative number of 633 shares up to the second year may be overwritten with the cumulative number of 918 shares up to the third year to eliminate 633 shares, or any of 633 and 918 shares may be eliminated. May be stored in the retirement allowance database 42.
[0088]
The bonus payment processing means 32 performs various processes required for the operation of the bonus payment system (WBP), and includes a personnel information acquisition means 32A, a number-of-shares-determination means 32B, and a number-of-shares writing means 32C. It is configured.
[0089]
The personnel information acquisition unit 32A accesses the personnel system 50 and acquires information on personnel evaluations and positions for each company member from the personnel database 51, as in the case of the personnel information acquisition unit 31A of the retirement allowance processing unit 31. Processing is performed.
[0090]
The number-of-shares determination unit 32B determines the number of shares to be provided for each company member based on the personnel information acquired by the personnel information acquisition unit 32A, for example, information on personnel evaluation and post, according to the association stored in the number-of-subscribed-database 45. Processing is performed. In the present embodiment, the number-of-shares determination means 32B is configured to determine the number of shares to be supplied based on information on both the personnel evaluation and the position (the result depends on the setting of the amount of payment to the number-of-shares database 45). In addition, it is possible to determine the number of shares to be paid based on either the personnel evaluation or the post, or the number of shares to be paid based on neither the personnel evaluation nor the post)) The present invention is not limited to this, and the number of shares to be provided determination means may be configured to determine the number of shares to be provided based on any one of the information. Further, the bonus may be paid in a lump or in a plurality of times. Therefore, in the case of paying in a plurality of times, the number-of-shares determining means 32B determines the number of shares to be supplied for each member of each company. For example, in the case of the employee X in the personnel database 51 in FIG. 2, since the position is the manager and the personnel evaluation is evaluation B, according to the association stored in the number-of-shares database 45 in FIG. Is determined to be 3,000 shares. In this case, 3,000 shares may be provided in a lump sum, or may be provided in a plurality of equal shares, such as in units of 1,000 shares in units of three shares, and the first time. It is also possible to provide unequally divided payments that are not divided into an equal number of shares, such as 2,000 shares paid and 1,000 shares paid next time.
[0091]
The number-of-supplied-shares writing means 32C performs processing for writing the total number of shares to be supplied determined by the number-of-supplied-shares determining means 32B or the number of shares to be supplied in each of a plurality of divisions into the bonus database 43 for storage and storage. In addition, the paid stock number writing unit 32C writes the paid date in the case of the lump-sum payment or the pay date in the case of the multiple-split payment in the bonus database 43 together with the number of the paid stocks, and stores and stores the same in the bonus database 43. Then, the interval between each payment day in the case of multiple payments can be set arbitrarily, and may be, for example, once every year or once every six months (half a year). In addition, since corporate members cannot receive bonuses unless they are enrolled in the company on the payment day, split payments may be made multiple times, which may result in the corporate members receiving the bonus and retiring immediately. Occurrence can be prevented or suppressed.
[0092]
The simulation means 33 performs various processes related to a simulation for estimating the required number of treasury shares that will be required in the future when operating the retirement plan (SRP) and the bonus payment system (WBP). The element input receiving means 33A, the required number of shares forecast value calculating means 33B, the required number of shares predicted value presenting means 33C, the cumulative number of transferred stock total value calculating means 33D, the surplus number of stock calculating means 33E, and the margin degree judging means 33F It is comprised including.
[0093]
The required number of shares prediction element input accepting means 33A performs a process of receiving the required number of shares prediction element input by the operator who performs the required number of shares prediction simulation, and in response to the operator's request from the operator terminal device 21, The simulation main screen 100 (see FIG. 11) and the simulation / condition setting screen 120 (see FIG. 12) are transmitted to the operator terminal device 21 via the network 1, and the operator terminal device 21 displays the simulation screens 100 and 120. A process of receiving the required number of shares prediction element input by the operator from the operator terminal device 21 via the network 1 is performed.
[0094]
When the required number of shares prediction value calculation unit 33B checks the bonus payment non-consideration selection unit 105 on the screen 100 of FIG. 11, the required number of shares prediction element input receiving unit 33A receives the required number of shares prediction element based on the required number of shares prediction element. The expected value of the required number of shares in the next year is calculated by summing up the expected value of the number of treasury shares required for the transfer in the next year for all the corporate members (the next year forecast selection unit 101 is checked on the screen 100 in FIG. 11). Case) and / or the required number of required shares for a predetermined number of years, which is the sum of the predicted values of the cumulative number of treasury shares required for each transfer after the next year for a predetermined number of years (see FIG. 11). (When the prediction selection unit 102 is checked for a predetermined number of years on the screen 100).
[0095]
On the other hand, when the required number of shares prediction value calculating means 33B checks the bonus payment consideration selecting section 104 on the screen 100 of FIG. 11, the required number of shares is calculated based on the number of treasury shares supplied in the bonus database 43 in the next year. The required number of shares is calculated by adding the total number of treasury shares to be paid by the time of transfer to the retirement allowance in the next fiscal year, which is the sum of the number of treasury shares to be paid for all corporate members. For the required number of shares for the specified number of years, the number of shares of treasury stock for which the bonus is to be paid by the time of transfer to the retirement allowance for the specified number of years is calculated for all corporate members. Are added to obtain the required number of shares corrected prediction value for a predetermined number of years.
[0096]
When the required number of shares forecasted value presenting means 33C checks the bonus payment non-consideration selecting section 105 on the screen 100 of FIG. 11, the required number of required stocks predicted value calculated by the required number of required stocks calculating means 33B (FIG. 11 when the next year prediction selection unit 101 is checked on the screen 100) and / or the required number of required stocks for a predetermined number of years (when the prediction selection unit 102 is checked for a predetermined number of years on the screen 100 in FIG. 11). A process for creating screen display data and transmitting it to the operator terminal device 21 via the network 1 is performed. Further, the required number of shares prediction value presenting means 33C provides an alarm for notifying that the degree of margin of the treasury stock is low when the number of available shares is determined to be lower than the required number of required stocks for a predetermined number of years by the margin determination means 33F. Processing for creating screen display data and transmitting it to the operator terminal device 21 via the network 1 is also performed. The alarm display is, for example, a display such as “there is no stock of treasury stock” as shown in FIG. The operator who has confirmed the predicted value of the required number of shares and the alarm on the screen of the display means can appropriately print the simulation result by using an output means such as a printer. In addition to the alarm screen display, an audio notification may be performed.
[0097]
On the other hand, when the bonus payment consideration selecting unit 104 is checked on the screen 100 of FIG. 11, the required number of shares prediction value presenting means 33C outputs the correction value of the required number of required shares for the next year after the addition processing of the bonus payment and / or Alternatively, a process of creating screen display data of the required number-of-stocks correction predicted value for a predetermined number of years and transmitting the data to the operator terminal device 21 via the network 1 is performed. Further, the required number of shares forecasted value presenting means 33C provides an alarm notifying that the margin of the treasury stock is low when the number of available shares is determined to be lower than the required number of corrected stocks for a predetermined number of years by the margin determining means 33F. Also, a process of creating the data for screen display and transmitting the data to the operator terminal device 21 via the network 1 is performed.
[0098]
The cumulative number of transferred shares total calculating means 33D calculates the cumulative total number of transferred shares by adding up the cumulative number of transferred shares of each company member stored in the retirement allowance database 42 for all members. Is what you do.
[0099]
The surplus stock calculating means 33E subtracts the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares calculating means 33D from the number of held treasury shares stored in the safe stock database 41 to obtain the number of treasury shares. This is a process for calculating the number of surplus stocks that can be carried over from the next fiscal year out of the number of shares held. In addition, the surplus stock calculating means 33E, when checking the bonus payment consideration selecting unit 104 on the screen 100 of FIG. 11, similarly to the case where the bonus payment non-consideration selection unit 105 is checked, A process of subtracting the total number of transferred shares calculated by the total number of transferred shares total calculation means 33D from the number of treasury shares stored in the stock database 41 is performed. The meaning of the calculation is to transfer the number of treasury shares held to the retirement allowance in the next year or later, or to calculate the number of surplus shares that can be paid in the future as a bonus.
[0100]
When the bonus payment non-consideration selection unit 105 is checked on the screen 100 of FIG. 11, the margin determination unit 33F determines the predetermined number of shares required for each transfer after the next fiscal year by the required number of shares prediction value calculation unit 33B. When the required number of shares forecast value for the number of years is calculated, the predicted value of the number of required shares for the predetermined number of years is compared with the number of extra stocks calculated by the extra number of stocks calculating means 33E, and the number of extra stocks falls below the required number of required number of predetermined years. This is to perform a process of determining whether or not there is.
[0101]
On the other hand, when the bonus payment consideration selecting unit 104 is checked on the screen 100 of FIG. 11, the margin determination unit 33F performs addition processing of the bonus payment by the required number of shares prediction value calculation unit 33B to perform the predetermined number of years. When the estimated value of the required number of shares is calculated, the estimated value of the required number of shares is calculated for the predetermined number of years after the bonus payment is added, and the number of available shares calculated by the available number of shares calculating means 33E is compared. It is determined whether the number of required shares is below the forecast value for the required number of years.
[0102]
The treasury stock holding number updating means 34 calculates the retirement allowance database 42 from the number of treasury stocks stored in the treasury stock database 41 in accordance with the payment of the retirement allowance to the retired employee when the corporate member retires. The cumulative number of shares of retired employees stored in the above or the number of dispositions in accordance with this cumulative number (If the cumulative number of shares to be provided has a fraction less than one unit share, it is obtained by truncating the fraction. The number of treasury stocks stored in the treasury stock database 41 is updated with the new holding number obtained by subtraction. The update processing may be overwriting or additional saving.
[0103]
Further, the treasury stock holdings updating means 34 performs the processing of updating the treasury stock holdings in accordance with the payment of the retirement allowance as described above, and also provides a bonus to the corporate members using the treasury stocks. Also in the case of payment, with the payment of the bonus by lump sum or multiple divisions, the number of treasury shares stored in the bonus database 43 or the number of lump sums stored in the bonus database 43 is calculated based on the number of treasury shares stored in the treasury stock database 41. A process of subtracting the number of shares to be paid in each division and updating the number of shares held in the safe shares database 41 with the new number of shares obtained by the subtraction is also performed.
[0104]
The accounting processing information providing unit 35 includes a treasury stock acquisition processing information providing unit 35A, a total transfer amount calculating unit 35B, a transfer processing information providing unit 35C, a retirement payment payment processing information providing unit 35D, a bonus Supply-time processing information providing means 35E.
[0105]
The treasury stock acquisition processing information providing means 35A transmits the purchase information received from the treasury stock purchase information registration means 37 when the treasury stock is purchased and the updated information of the treasury stock database 41 based on the purchase information. , For transmitting the treasury stock to the financial system 60 via the network 1 for accounting processing. The information transmitted by the treasury stock acquisition processing information providing means 35A includes at least the purchase price (purchase unit price × the number of shares purchased) and the purchase date, and these information are stored in the accounting database of the financial system 60. 61 and is used in the processing of journals 180 and 190 at the time of treasury stock purchase in FIGS. 15 and 16, and also in the preparation processing of the balance sheet (B / S) 181 and 191 for the treasury stock purchase year. Used.
[0106]
The total transfer amount calculating means 35B calculates the total transfer amount for each year by adding the total transfer amount (single year) of each company member for all members.
[0107]
The transfer-time processing information providing means 35C transmits the total amount of transfer amount calculated by the total transfer amount calculating means 35B to the financial system 60 via the network 1 for accounting processing of the retirement benefit reserve at the time of transfer every year. The transmission process is performed. The information transmitted by the processing information providing means 35C at the time of transfer includes at least the total value of the transfer amount and the transfer date, and these information are stored in the accounting database 61 of the financial system 60 and shown in FIGS. It is used in the processing of the 14 annual journals 160 and 170, and also in the processing of preparing the balance sheets (B / S) 161 and 181 for each year in which the transfer was made.
[0108]
When the retirement allowance processing information providing means 35D is retired, the retirement allowance processing information providing means 35D stores the cumulative number of shares transferred to the retired employee stored in the retirement allowance database 42, A process for transmitting information including at least one of the amount multiplied by the market value of the treasury stock to the financial system 60 via the network 1 for processing when paying retirement allowance to the retired employee is performed. At this time, the retirement payment processing information providing means 35D provides (1) the cumulative number of shares transferred, (2) the market value of the treasury shares at the time of payment of the retirement payment acquired from the stock price information providing system 70, and (3) Of the amount obtained by multiplying the cumulative number of shares by the market value of the treasury stock at the time of retirement payment obtained from the stock price information providing system 70, (1) and (2) may be transmitted, and only (3) may be transmitted. May be transmitted, (1) and (3) may be transmitted, (2) and (3) may be transmitted, and (1) and (2) and (3) may be transmitted. Good. If the financial system 60 acquires the market value of the treasury stock from the stock price information providing system 70 at the time of retirement payment, only (1) may be transmitted. In the case where only (3) is transmitted, information that can calculate or grasp the gain on disposal of treasury stock and the loss on disposal of treasury stock (for example, “ It is premised that the described two amounts of information) are transmitted to the financial system 60 by the retirement allowance payment processing information providing means 35D.
[0109]
The retirement allowance payment processing information providing means 35D generates a fraction (for example, 41 shares) of less than the unit share (for example, 1,000 shares) in the cumulative number of shares to be transferred (for example, 3,041 shares). In such a case, a process for rounding down the fraction is performed, and the number of discarded fractions (for example, 3,000 shares) and the market value of the treasury stock at the time of retirement payment acquired from the stock price information providing system 70, or When the retirement is paid to the retired employee, the multiplied amount, the number of dispositions after rounding down (for example, 3,000 shares), the treasury stock acquisition unit price stored in the treasury stock database 41, or the amount multiplied by these are used. Also, a process of transmitting to the financial system 60 via the network 1 for the process of (1) is performed.
[0110]
Then, the information (including the retirement payment date) transmitted by the retirement payment processing information providing means 35D is stored in the accounting database 61 of the financial system 60, and shown in FIG. 13 and FIG. It is used for processing of journals 163-165, 173-175.
[0111]
When the bonus is paid, the processing information providing means 35E provides the number of shares to be paid and the market value of the treasury stock at the time of the bonus payment acquired from the stock price information providing system 70, or the multiplied value thereof, and the number of shares to be paid and the treasury stock database 41. Is transmitted to the financial system 60 via the network 1 in order to perform processing at the time of bonus payment, the unit price of own stock acquisition stored in the financial system, or an amount obtained by multiplying the treasury stock acquisition unit price. The information (including the bonus payment date) transmitted by the bonus payment processing information providing means 35E is stored in the accounting database 61 of the financial system 60, and the journals 182 and 192 at the time of bonus payment in FIGS. , As well as the process of preparing the profit and loss statement (P / L) 183, 193 and the balance sheet (B / S) 184, 194 for the bonus payment year.
[0112]
The inquiry processing means 36, in response to a request from the company member terminal device 20 by a company member such as an employee or an officer, calculates the cumulative number of shares transferred to the company member stored in the retirement allowance database 42. A process of transmitting the transfer information including the bonus information including the number of shares to be paid and the payment date for the company member stored in the bonus database 43 to the company member terminal device 20 via the network 1. It is. At this time, the inquiry processing means 36 can also provide information and advice on tax matters such as the tax payment amount to the corporate members. In addition, the inquiry processing means 36 accesses an employee stock ownership system (not shown), and obtains the number of shares owned by the company member with respect to the shares of the company purchased collectively by the employee stock ownership as a contact point. The information can be viewed by a company member together with information on transfer to retirement allowance and information on bonus payment.
[0113]
The treasury stock repurchase information registration means 37 transmits a screen for inputting treasury stock purchase information to the operator terminal device 21 via the network 1 and uses the input screen to input and operate the treasury stock. Treasury stock purchase information sent from the client terminal device 21 via the network 1, the received purchase information is stored in the treasury stock database 41, and the treasury stock stored in the treasury stock database 41 is further stored. In this process, the number of shares held is increased by the number of shares purchased and updated. Further, the treasury stock purchase information registering means 37 also performs a process of transferring the received purchase information and the updated information of the treasury stock database 41 to the treasury stock acquisition processing information providing means 35A.
[0114]
The treasury stock database 41 stores treasury stock information including the number of treasury stocks (current number of treasury stocks). The treasury stock information includes, in addition to the number of treasury stocks, for example, the purchase date, purchase unit price, number of shares purchased, and purchase price (purchase unit price × number of shares purchased) at each purchase of treasury stock. Or the average purchase unit price, the total purchase amount obtained by accumulating the purchase amount at each purchase, the total purchase number obtained by accumulating the number of shares purchased at each purchase, and the like. Accordingly, information on the book value of the treasury stock can be managed by the treasury stock database 41. Note that another treasury stock database having the same data as all or part of the treasury stock database 41 may be provided in the financial system 60.
[0115]
The retirement allowance database 42 stores, for each company member, transfer information including the cumulative number of shares transferred to the retirement allowance of the treasury shares in the case where the retirement allowance is provided to the company members using the treasury shares. (See FIG. 4). This transfer information includes, in addition to the cumulative number of shares transferred, for example, the transfer amount (single year), the market value of treasury stock (unit price), the number of transferred shares (single year), It includes the cumulative amount of the transfer amount obtained by accumulating the transfer amount at the time of transfer, and further includes the age, title, personnel evaluation, etc. of the corporate members at each transfer.
[0116]
The bonus database 43 stores the total number of shares to be paid in a lump when the bonus is collectively provided to the corporate members using the treasury stock or the number of shares to be paid in a plurality of times when the bonus is divided and paid. (See FIG. 6). In the bonus database 43, the payment date is also stored corresponding to the number of shares to be paid, and in the case of multiple payments, the payment date and the number of shares to be paid are stored for each time.
[0117]
In this embodiment, the transfer amount database 44 stores the transfer amount in association with each combination of each evaluation of the personnel evaluation and each position of the position (see FIG. 3). The transfer amount stored in the transfer amount database 44 is calculated, for example, in accordance with a calculation formula such as a retirement allowance regulation. It can be operated and input. At this time, since the data stored in the transfer amount database 44 can be set arbitrarily, for example, the same transfer amount is set for the same position regardless of the personnel evaluation (for example, the section managers are S, A, B , C, D, irrespective of the post), it is possible to realize the determination of the transfer amount that is not based on the personnel evaluation. By setting (for example, a person of evaluation B is 150,000 yen regardless of whether it is a manager or a section manager, etc.), as a result, it is possible to realize the determination of the transfer amount not based on the position, Furthermore, by setting the same transfer amount for all, as a result, it is possible to determine the transfer amount that is not based on the personnel evaluation or the post. In addition, the setting of the transfer amount setting unit 130 on the screen 120 in FIG. 12 at the time of the required number of shares prediction simulation can be similarly freely set. Note that the transfer amount database 44 may be, for example, an Excel sheet of Microsoft Corporation or CSV format data corresponding thereto.
[0118]
In the present embodiment, the number-of-supplied shares database 45 stores the number of supplied shares in association with each combination of each evaluation of the personnel evaluation and each position of the post (see FIG. 5). The data stored in the number-of-supplied shares database 45 can be input, for example, by operating the operator terminal device 21. At this time, since the data stored in the number-of-shares database 45 can be set arbitrarily, for example, the same number of shares is set for the same position regardless of the personnel evaluation (for example, the section manager is S, A, B , C, D, regardless of the result), it is possible to realize the determination of the number of shares to be paid that is not based on the personnel evaluation. By setting (for example, a person with an evaluation B has 2,000 shares regardless of whether it is a manager or a section manager), the number of shares to be paid based on the position can be determined as a result, Further, by setting the same number of shares to be paid for all, as a result, it is possible to realize the determination of the number of shares to be paid that is not based on personnel evaluations or positions. Note that the number-of-supplied-shares database 45 may be, for example, an Excel sheet of Microsoft Corporation or CSV format data corresponding thereto.
[0119]
The personnel system 50 is configured by a computer, is constructed in a company or at an outsourced company, and performs various processes related to personnel of company members. The personnel system 50 includes a personnel database 51. In the present embodiment, the personnel database 51 stores various types of personnel information including information on personnel evaluations indicating the superiority or inferiority of the individual members of the corporate members, and information on positions held by the corporate members. (See FIG. 2). The personnel information data stored in the personnel database 51 is, in principle, reviewed every year and rewritten by personnel personnel or the like. It should be noted that the personnel evaluation for a certain company member may be different between the retirement allowance system (SRP) and the bonus payment system (WBP). That is, the information of the personnel evaluation obtained by the personnel information obtaining means 31A may be different from the information of the personnel evaluation obtained by the personnel information obtaining means 32A.
[0120]
In addition, in response to a browsing request from a corporate member terminal device 20 by a corporate member such as an employee or an officer, the personnel system 50 transmits the contents of personnel information stored in the personnel database 51 for the browsing requester to a network. 1 to the company member terminal device 20 via the server 1 so that the company member can browse his / her personnel information. Further, the acquired personnel information can be output to an output unit such as a printer. It can also be used and output as a form as appropriate.
[0121]
The financial system 60 is constituted by a computer, and is constructed in a company or at an outsourcing company, and performs various accounting processes of a company including an accounting process caused by the operation of a retirement plan (SRP) and a bonus payment system (WBP). And has an accounting database 61. The accounting database 61 stores accounting information on the retirement allowance system (SRP) and the bonus payment system (WBP) provided by the accounting processing information providing means 35 of the treasury stock management server 30.
[0122]
The stock price information providing system 70 is constituted by a computer, constantly keeps track of market value information of stocks of each brand including companies that have introduced a retirement allowance system (SRP) and a bonus payment system (WBP), and manages the safe stock management server 30. Is a system that provides information on market prices that are known.
[0123]
The stock buying and selling processing system 80 is a system configured by a computer and performs stock buying and selling processing including purchase of treasury stock of a company that has introduced a retirement allowance system (SRP) or a bonus payment system (WBP).
[0124]
The stock price information providing system 70 and the stock trading system 80 are operated and operated by a financial institution, such as a securities company, which is entrusted with all or part of the operation of the retirement allowance system (SRP) and the bonus payment system (WBP). It is a system to maintain and manage.
[0125]
In the above, each of the means 31 to 37 included in the processing means 30A of the treasury stock management server 30 is a computer main body (not only a personal computer, but also a higher model thereof) constituting the treasury stock management server 30. This is realized by a central processing unit (CPU) provided therein, and one or a plurality of programs that define an operation procedure of the CPU.
[0126]
Each of the databases 41 to 45, the personnel database 51, and the accounting database 61 of the treasury stock management server 30 is preferably realized by, for example, a hard disk or the like. , ROM, EEPROM, flash memory, RAM, MO, CD-ROM, CD-R, CD-RW, DVD-ROM, DVD-RAM, FD, magnetic tape, or a combination thereof.
[0127]
Further, the treasury stock management server 30 is not limited to one realized by one computer or one CPU, but may be distributed by a plurality of computers or the like (distributed processing for each function of the units 31 to 37, parallel processing, and parallel processing). (Including distributed processing for improving the processing speed).
[0128]
In the present embodiment, the treasury stock management system 10 operates the retirement allowance system (SRP) and the bonus payment system (WBP) using the treasury stock as described below.
[0129]
FIG. 7 is a flowchart showing the flow of processing when transferring treasury shares to retirement allowance in the operation of the retirement allowance system (SRP).
[0130]
In FIG. 7, first, the treasury stock management server 30 determines whether or not it is time to transfer the year (the year in which the process is currently performed, the same applies hereinafter) (step S1). The annual transfer time is input by the operator from the operator terminal device 21 and stored in the retirement allowance database 42.
[0131]
Next, when the transfer time comes, the personnel information acquisition unit 31A of the retirement allowance processing unit 31 accesses the personnel system 50, and the personnel information including the personnel evaluation and the title stored in the personnel database 51 (see FIG. 2). ) Is obtained for all the corporate members (step S2). The data of the personnel database 51 is input in advance by operating the personnel system 50 by a personnel personnel of the company.
[0132]
Subsequently, the transfer amount determining means 31B reads the data (see FIG. 3) of the transfer amount database 44 (step S3), and determines the transfer amount of each company member in the year according to this association (step S4). . Then, the determined transfer amount of each company member is stored in the retirement allowance database 42 by the transfer amount determining means 31B (see FIG. 4). The data in the transfer amount database 44 is input and stored in advance by the operator from the operator terminal device 21.
[0133]
At this time, the annual transfer amount for each company member fluctuates due to changes in personnel evaluations and positions. For example, as shown in FIG. 4, in the first year, an employee whose job title is 48 and a manager was assigned an evaluation B in the personnel evaluation, and according to the association of the transfer amount database 44 in FIG. Is 150,000 yen, but in the second year when he became 49 years old, even if he was promoted to a manager and was given the same evaluation B in the personnel evaluation, the transfer amount database 44 in FIG. In accordance with the association, the transfer amount in the second year has increased to 200,000 yen. Further, as shown in the seventh year and the eighth year in FIG. 4, if the personnel evaluation is changed even if the position is the same, the transfer amount changes.
[0134]
Thereafter, in FIG. 7, in the treasury stock management server 30, the market price information obtaining unit 31C accesses the stock price information providing system 70 to obtain information on the market value of the treasury stock (step S5). Then, the obtained market market value is stored in the retirement allowance database 42 by the market value information obtaining unit 31C (see FIG. 4).
[0135]
Then, the number of shares to be transferred is calculated by dividing the transfer amount of each company member in the current year by the market value of the treasury stock at the time of transfer by the transferred shares calculation means 31D (step S6). Then, the calculated number of shares to be transferred is stored in the retirement allowance database 42 by the number of shares to be transferred calculating means 31D (see FIG. 4).
[0136]
Further, the cumulative number of shares transferred in the current year is added to the cumulative number of shares to be transferred up to the previous year stored in the retirement allowance database 42 by the cumulative number of shares updating means 31E to calculate a new cumulative number. . Then, the calculated new cumulative number is stored (overwritten or additionally stored) in the retirement allowance database 42, and the cumulative number of shares transferred is updated (step S7).
[0137]
Subsequently, the total transfer amount of each company member for the year is totaled for all the members by the total transfer amount calculating unit 35B of the accounting processing information providing unit 35, and the total transfer amount for the year is calculated (step S8). . At this time, data stored in the retirement allowance database 42 may be used for the transfer amount of each member of the company in the year, and if the amount remains in the main memory, the data may be used.
[0138]
Then, the transfer-time processing information providing means 35C transmits the total amount of transfer amount calculated by the total transfer amount calculation means 35B and the information including the transfer date to the financial system 60 via the network 1 (step S9). .
[0139]
In the financial system 60, upon receiving the information sent by the processing information providing means 35C at the time of transfer, the received information is stored in the accounting database 61, and as shown in FIGS. The processing of journals 160 and 170 associated with is performed. In the journals 160 and 170, the retirement benefit cost is recorded on the debit and the retirement benefit reserve is recorded on the credit. In the fiscal year of the fiscal year, retirement benefit expenses are described as expenses in the P / L, and the retirement allowance reserve is described in the debt section of B / S161 and 171 as shown in FIGS. Is done. In the examples of FIGS. 13 and 14, only the amount of 200,000 yen (see FIGS. 2 and 4) of the transfer amount of the employee X in the second fiscal year is recorded, but actually, all the corporate structures are included. The total value of the number of employees is counted.
[0140]
Then, the above-described transfer processing (steps S1 to S9 in FIG. 7) is repeated every year. For example, when repeated until the twelfth fiscal year, as shown in FIG. 4, the cumulative amount of the transfer amount of the employee X is 2,400,000 yen, and the cumulative number of the transferred shares is 3,041 shares. . Therefore, considering only the employee X, in the settlement period of the twelfth fiscal year, as shown in FIGS. 13 and 14, the accumulated amount of the transfer amount of 2,400,000 yen is B / S162, as the provision for retirement benefits. 172 in the debt section.
[0141]
FIG. 8 is a flowchart showing the flow of processing when paying a retirement allowance.
[0142]
In FIG. 8, when a retired employee occurs from among the corporate members, an operator (for example, a personnel manager) operates the operator terminal device 21 and based on the retired employee's name, employee number, and retirement allowance rules. Retired employee information such as a retirement payment date is input and transmitted to the treasury stock management server 30 via the network 1.
[0143]
In the treasury stock management server 30, when the retirement allowance processing means 31 receives retiree information from the operator terminal device 21 (step S21), the retirement information including the retirement payment date is stored in the retirement allowance database 42 (step S21). S22).
[0144]
Subsequently, in the treasury stock management server 30, the retirement allowance processing means 31 determines whether or not the retirement allowance payment date has been reached (step S23). The transfer information including the cumulative number of shares transferred for the retired person is read (step S24).
[0145]
Further, the retirement allowance processing means 31 accesses the stock price information providing system 70 to obtain information on the market value of the company's stock at the time of payment of the retirement allowance (step S25).
[0146]
Thereafter, the processing information providing means 35D at the time of retirement payment of the accounting processing information providing means 35 adds the cumulative number of shares transferred to the retired employee (3,041 shares in the example of FIG. 4) to the treasury stock at the time of retirement payment. Is multiplied by the market value (for example, 2,000 yen) of the retirement allowance (for example, 6,082,000 yen). In addition, the retirement allowance payment processing information providing means 35D performs a process of rounding down the cumulative number of shares transferred (41 shares in the example of FIG. 4), and the number of disposals after rounding down (in the example of FIG. 4). , 3,000 shares) multiplied by the market value of the treasury stock at the time of retirement payment (eg, 2,000 yen) (eg, 6,000,000 yen), and further rounded down An amount (for example, 900,000 yen) is calculated by multiplying the number of disposals (3,000 shares in the example of FIG. 4) by the unit price of own share acquisition (for example, 300 yen) stored in the safe stock database 41. Then, the retirement payment processing information providing means 35D transmits these calculated amounts to the financial system 60 via the network 1 for accounting processing at the time of retirement payment (step S26).
[0147]
In the financial system 60, upon receiving the information sent by the retirement payment processing information providing means 35D, the received information is stored in the accounting database 61, and as shown in FIGS. 163 to 165, 173 to 175 are performed.
[0148]
For example, in the journal 163 of FIG. 13, first, a retirement allowance of 2,400,000 yen and a retirement allowance of 3,682,000 yen are recorded on the debit, and 6,082,000 yen of cash is recorded on the credit. Therefore, it is first assumed that the retired employee has received all the settlement amount of 6,082,000 yen (the number of shares transferred: 3,041 shares x market value of 2,000 yen) in cash. All of the accrued retirement benefits accrued over the 12-year period will be applied to this process, and the shortfall will be recorded as an expense for the current period in the retirement account.
[0149]
Next, 6,000,000 yen of cash is recorded on the debit, and 900,000 yen of treasury stock and 5,100,000 yen of other capital surplus (gain on disposal of treasury stock) are recorded on the credit. Therefore, a retired employee buys 3,000 treasury shares at the market value of 2,000 yen using the cash once received from the company, and truncates the treasury shares to the company at 6,000,000 yen ( It is assumed that 3,000 shares of disposal × market value of 2,000 yen) have been paid. At this time, the company will provide retired employees with 3,000 shares of treasury stock at a unit price (book value) of 300 yen for retired employees, so the amount of treasury stock held on the B / S (book value) will be 900,000. 2,000 yen (3,000 shares disposable × unit price of treasury stock acquisition 300 yen), the difference at that time is 5,100,000 yen (6,000,000 yen-900,000 yen) and other capital surplus. This is stated in the capital section of B / S as a gain or loss account on treasury stock as an increase or decrease in capital surplus.
[0150]
Eventually, the retired employee receives 3,000 shares of the company from the treasury stock and receives cash of 82,000 yen (6,082,000 yen-6,000,000 yen). The company's 3,000 shares are 6,000,000 yen when converted at the market value of 2,000 yen, so we have received the settlement amount of 6,082,000 yen together with 82,000 yen of cash. Will be. In addition, if the fractional 41 shares of the transferred shares are converted into a market value of 2,000 yen, which is 82,000 yen, the fractional shares are received in cash.
[0151]
The same applies to journals 164 and 165 in FIG. 13 and journals 173 to 175 in FIG. In addition, the amount obtained by multiplying the total number of stocks transferred (in the example of FIG. 4, 3,041 shares) by the market value is the total amount of the retirement benefit reserve (in the example of FIG. 4, 2,400,000 yen). If not, a floor guarantee that guarantees the payment of the total amount of the retirement allowance may be made. Journals when this floor guarantee is performed are shown in journals 164 and 165 in FIG. 13 and journals 175 in FIG.
[0152]
Thereafter, in the treasury stock management server 30, the treasury stock holdings updating means 34 reduces the number of treasury stocks stored in the treasury stock database 41 with the payment to the retired employee (the example in FIG. 4). Then, the number of new treasury shares held is calculated by reducing the truncated disposal number of 3,000 shares, and the new treasury shares holding number is stored in the treasury stock database 41 (overwriting or additional storage). ), And updates the number of treasury shares held (step S27).
[0153]
Then, the settlement information associated with the above retirement payment is reported to the operator (step S28), and the operator checks the contents of the report on the operator terminal device 21.
[0154]
FIG. 9 is a flowchart showing the flow of processing at the time of bonus supply.
[0155]
In FIG. 9, when the bonus payment to the corporate members is determined, the operator operates the operator terminal device 21, inputs bonus payment information including the payment date, and sends the bonus payment information to the safe stock management server 30 via the network 1. Send.
[0156]
In the treasury stock management server 30, when the bonus supply processing unit 32 receives the bonus supply information from the operator terminal device 21 (step S41), the personnel information acquisition unit 32A accesses the personnel system 50 and stores it in the personnel database 51. Personnel information (see FIG. 2) including the personnel appraisal and the job title thus obtained is acquired for all the corporate members (step S42). The data of the personnel database 51 is input in advance by operating the personnel system 50 by a personnel personnel of the company.
[0157]
Then, the data (see FIG. 5) of the number-of-supplied shares database 45 is read by the number-of-supplied shares determination means 32B (step S43), and the payment to each company member is performed in accordance with this association according to the personnel evaluation and the position of each company member. The number of shares is determined (step S44). Then, the determined number of shares to be provided to each company member is stored in the bonus database 43 (see FIG. 6) together with the payment date by the number-of-shares writing unit 32C (step S45). It should be noted that the data of the number-of-supplied shares database 45 is input and stored in advance by the operator from the operator terminal device 21.
[0158]
Thereafter, in the treasury stock management server 30, the bonus payment processing means 32 determines whether or not the payment date has been reached (step S46). The number of shares is read (step S47).
[0159]
Further, the bonus payment processing means 32 accesses the stock price information providing system 70, and acquires information on market value at the time of bonus payment for the company's stock held as treasury stock (step S48).
[0160]
Subsequently, the processing information providing means 35E at the time of bonus payment of the accounting processing information providing means 35 changes the number of shares (for example, 1,000 shares) to each company member to the market value of the treasury stock at the time of bonus payment (for example, 400). ) To calculate a bonus settlement amount (for example, 400,000 yen) for each company member. In addition, the bonus payment processing information providing means 35E multiplies the number of shares to be paid to each company member (for example, 1,000 shares) by the unit price of treasury stock (for example, 300 yen) stored in the safe stock database 41. The amount (for example, 300,000 yen) is calculated. Then, the bonus payment processing information providing means 35E transmits these calculated amounts to the financial system 60 via the network 1 for accounting processing at the time of bonus payment (step S49).
[0161]
In the financial system 60, upon receiving the information sent by the bonus payment processing information providing means 35E, the received information is stored in the accounting database 61 and, as shown in FIG. 15 and FIG. 182 and 192 are performed.
[0162]
For example, in the journal 182 of FIG. 15, first, a bonus of 400,000 yen is recorded on the debit, and 400,000 yen of cash is recorded on the credit. Therefore, it is first assumed that the company member has received the entire settlement amount of 400,000 yen (1,000 shares to be paid x market value of 400 yen) in cash. The bonus account is then recorded as expenses for the period.
[0163]
Next, cash 400,000 yen is recorded on the debit, and treasury stock 300,000 yen and other capital surplus (gain on disposal of treasury stock) 100,000 yen are recorded on the credit. Therefore, a company member purchases 1,000 shares of treasury stock at a market value of 400 yen using all the cash once received from the company, and gives the company 400,000 yen (1,000 shares to be paid). × market value of 400 yen). At this time, the company will provide 1,000 members of the treasury stock with a unit price of treasury stock acquisition (book value) of 300 yen to the company members in kind, so the amount of treasury stock held on the B / S (book value) will be 300 yen. 2,000 yen (1,000 shares paid x unit price of treasury stock 300 yen), the difference of 100,000 yen (400,000 yen-300,000 yen) will be reduced to other capital surplus accounts or As shown in FIG. 15, the capital gains on the balance sheet (B / S) 184 for the current fiscal year are shown as gains on disposal of treasury stock as other items of increase or decrease in capital surplus.
[0164]
Also, the journal 192 in FIG. 16 shows an example of the journal when the market value of the treasury stock at the time of bonus payment is 200 yen. In the journal 192, other capital surplus is recorded in the debit, but if the capital surplus is insufficient on the B / S, the shortfall is processed as a loss on disposal of treasury stock. The profit and loss statement (P / L) 193 and the balance sheet (B / S) 194 of FIG. 16 show an example of processing when there is no additional capital surplus. The loss on disposal of treasury stock of 100,000 yen is described in the income statement (P / L) 193. Although FIGS. 15 and 16 show an example of a process for bonus payment to one company member, actually, a process is performed for the total amount of all the company members.
[0165]
Thereafter, in the treasury stock management server 30, the treasury stock holding number updating means 34 subtracts the number of treasury stocks stored in the treasury stock database 41 from the number of treasury stocks that have been reduced due to the bonus payment, thereby obtaining a new treasury stock. The number of shares held is calculated, the new number of shares held is stored in the safes database 41 (overwrite or additional storage), and the number of shares held is updated (step S50).
[0166]
Then, the settlement information associated with the bonus payment is reported to the operator (step S51), and the operator checks the report content on the operator terminal device 21.
[0167]
FIG. 10 is a flowchart showing the flow of processing at the time of the required number of shares prediction simulation.
[0168]
In FIG. 10, in the treasury stock management server 30, the required number of shares prediction element input receiving means 33 A of the simulation means 33 responds to a request of an operator (for example, a person in charge of purchasing treasury stock, etc.) which performs a required number of shares prediction simulation. The simulation main screen 100 of FIG. 11 and the simulation / condition setting screen 120 of FIG. 12 are transmitted to the operator terminal device 21 via the network 1. Then, in the safe stock management server 30, the required stock number prediction element input receiving means 33A receives the required stock number prediction element input by the operator and transmitted from the operator terminal device 21 via the network 1 (step S61). ).
[0169]
In FIG. 11, a simulation main screen 100 includes a next year prediction selecting unit 101 for predicting the required number of shares only in the next year, and a predetermined number of years for predicting the required number of shares for a predetermined number of years from the next year. A predetermined number of years when the minute prediction selection unit 102 and the predetermined number of years prediction selection unit 102 are checked and selected (in the present embodiment, the maximum is five years as an example, but is not limited thereto). A predetermined number of years setting unit 103, a bonus payment consideration selecting unit 104 for predicting the required number of shares in consideration of the bonus payment, and a bonus for predicting the required number of shares without considering the bonus payment. There is provided a paying non-consideration selecting unit 105.
[0170]
In addition, the simulation main screen 100 includes a prediction first, second, third, fourth, and fifth year selection units 106 to 110 for selecting a condition setting year, and an “execute” button 111 for executing a simulation. And a result display unit 112 for displaying a simulation result.
[0171]
The result display unit 112 displays the predicted required number of shares (the number of required shares only in the next fiscal year or the required number of shares for a predetermined number of years after the next fiscal year), and the required number of required shares display unit 113, and the calculated remaining number of available shares. There are provided a number-of-stocks display section 114 and an alarm display section 115 for displaying an alarm indicating that there is no margin in stock of safe stocks.
[0172]
The simulation / condition setting screen 120 shown in FIG. 12 is displayed when the prediction first, second, third, fourth, or fifth year selection unit 106 to 110 is clicked on the screen 100 shown in FIG. It is a screen for setting conditions.
[0173]
12, a simulation / condition setting screen 120 is provided with a stock price setting unit 121. The stock price setting section 121 includes a stock price input selecting section 122 for directly inputting and setting a stock price (a predicted market price), and a stock price (a predicted market price) when the stock price input selecting section 122 is selected. , An identical stock price selecting unit 124 for setting the same stock price (predicted value of market value) as the market value at the time of transfer in the previous year, and a stock price (predicted market value) compared to the previous year. Value), a rise / fall rate input section 126 for inputting a rise / fall rate when the previous year select section 125 is selected, and a rise selection section for selecting rise. 127 and a drop selection unit 128 for selecting a drop. The operator can select any one of the stock price input selection unit 122, the same stock price selection unit 124, and the year-on-year comparison selection unit 125 to set the stock price (market market price prediction value). In the case where the selection units 124 and 125 are selected, “previous year” means, for example, the first year of prediction when setting the second year of prediction, and sets the third year of prediction. In that case, it means the predicted second year. When setting the forecast first year (next year), “previous year” means the last year in which transfer was actually made, and the market value of this last year is the retirement allowance. It can be read from the database 42 (see FIG. 4).
[0174]
Further, the simulation / condition setting screen 120 is provided with a personnel evaluation / post number setting unit 129 for setting the number of personnel evaluation / posts. If personnel information to be used for the forecast year already exists in the personnel database 51, the personnel evaluation / position setting unit 129 displays the number of personnel based on the data. Can be used for simulation. On the other hand, when the personnel information to be used for the forecast year does not yet exist in the personnel database 51, the number of persons based on the data of the previous year (the last year in which transfer was actually performed) is displayed by default. Therefore, the operator may adopt the default display number as it is and perform the simulation, or may change the number and perform the simulation. In the case of change, in this embodiment, as shown in FIG. 12, in order to maintain the structure of the personnel pyramid, the number of positions in each position should be fixed at a default value (the number based on the data of the previous year). The operator changes the setting of the number of persons within the range. For example, since the number of section managers is fixed at 50, which is the same as in the previous year, the number of evaluations S, A, B, C, and D is set therein.
[0175]
Further, the simulation / condition setting screen 120 is provided with a transfer amount setting unit 130 for setting a transfer amount. Since the data of the transfer amount database 44 (see FIG. 3) is displayed by default in the transfer amount setting unit 130, the operator may use the default display amount as it is and perform a simulation. The simulation may be performed by changing the default value accordingly.
[0176]
Since the simulation / condition setting screen 120 is provided with a “return to main screen” button 131 for returning to the screen 100, the operator sets this button 131 after setting the conditions for one forecast year. Click to return to the screen 100, and move on to setting conditions for another forecast year.
[0177]
As described above, in the treasury stock management server 30, the required number of shares prediction element or data used as a material for determining the required number of shares is obtained from the retirement allowance database 42, the transfer amount database 44, and the personnel database 51 by the required number of shares prediction element input receiving means 33 A. While the acquisition and reading of are performed, the input setting of the required number of shares prediction element by the operator using the screen 100 of FIG. 11 and the screen 120 of FIG. 12 is received (step S61).
[0178]
Thereafter, the operator clicks the “execute” button 111 on the screen 100 in FIG. 11 in a state where the input setting of all the required number of shares prediction elements is completed. Upon receiving the simulation execution command (step S62), the treasury stock management server 30 uses the required stock forecast value calculating means 33B to calculate the required stock forecast value (the required stock forecast value for the next year or the required stock forecast value for a predetermined number of years). It is calculated (step S63). The required number of shares forecast value calculating means 33B calculates a required number of shares (the required number of shares to be corrected for the next year or the required number of required shares for a predetermined number of years) in consideration of the bonus payment. The calculation process is performed based on the information on the number of shares and the date of payment stored in the database 43 (see FIG. 6).
[0179]
Further, in the treasury stock management server 30, the total number of transferred shares obtained by summing up the cumulative number of transferred shares of each company member stored in the retirement allowance database 42 for all the members by the transferred number of cumulative total value calculating means 33D. The total number is calculated (step S64).
[0180]
Subsequently, the surplus number of shares calculation means 33E subtracts the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares calculation means 33D from the number of treasury shares held in the treasury stock database 41. Then, the number of surplus shares that can be transferred to the retirement allowance or paid as a bonus from the next fiscal year out of the number of treasury shares held is calculated (step S65).
[0181]
Then, a case where the required number of shares forecast value for a predetermined number of years or the required number of shares corrected forecast value for a predetermined number of years is calculated by the required number of shares predicted value calculating means 33B (when a check is made in the prediction selection unit 102 for a predetermined number of years on the screen 100 in FIG. 11). ), The margin determining means 33F compares the predicted number of required shares for a predetermined number of years or the corrected predicted value of the required number of shares for a predetermined number of years with the number of surplus shares calculated by the number of surplus calculating means 33E. It is determined whether the estimated number of required shares is less than the predicted number of required shares or the corrected expected number of required shares for a predetermined number of years (step S66).
[0182]
Then, the required stock number predicted value presenting means 33C displays the required stock number predicted value calculated by the required stock number predicted value calculating means 33B on the required stock number display section 113 in the result display section 112 of the screen 100 in FIG. One of the predicted number of shares, the predicted number of required shares for a predetermined number of years, the corrected predicted number of required shares for the next year, or the predicted corrected number of required shares for a predetermined number of years) is displayed on the surplus number display section 114 by the surplus number calculation means 33E. The calculated number of surplus stocks is displayed, and an alarm indicating that there is no surplus in the stocks of the treasury stock is displayed on the alarm display unit 115 as a result of the judgment by the surplus judgment means 33F (step S67). ).
[0183]
Here, the operator who has watched the simulation result displayed on the result display unit 112 may print out the simulation result as appropriate using an output unit such as a printer. In addition, based on the simulation results, if the operator determines that it is necessary to replenish the treasury stock, the operator shall either carry out the repurchase procedure for treasury stock within the range decided at the general meeting of shareholders, or use Draft a resolution and take steps to obtain a new resolution.
[0184]
When purchasing the treasury stock, the operator operates the operator terminal device 21 and accesses the stock trading system 80 to place an order. After executing the purchase of the treasury stock, the operator operates the operator terminal device 21 and transmits the purchase information to the safe stock management server 30 via the network 1. In the treasury stock management server 30, the treasury stock purchase information registering means 37 receives this purchase information, stores it in the treasury stock database 41, and further purchases the number of treasury shares stored in the treasury stock database 41. Update by increasing by the number of shares. Further, the treasury stock purchase information registering means 37 transfers the received purchase information and the updated information of the treasury stock database 41 to the treasury stock acquisition processing information providing means 35A of the accounting processing information providing means 35. Then, the treasury stock acquisition processing information providing means 35A transmits the purchase information and the updated information of the treasury stock database 41 based on the purchase information to the financial system 60 via the network 1 for treasury stock accounting processing. You.
[0185]
In the financial system 60, upon receiving the information sent by the treasury stock acquisition processing information providing means 35A, the received information is stored in the accounting database 61, and the journal 180 at the time of treasury stock repurchase shown in FIGS. , 190 are performed. Then, as shown in FIGS. 15 and 16, the purchased treasury stock is displayed as a negative value in the capital section of the current term balance sheets (B / S) 181 and 191.
[0186]
According to this embodiment, the following effects can be obtained. That is, since the treasury stock management system 10 includes the retirement allowance processing means 31 and the retirement allowance database 42, the treasury stock is used for the retirement allowance system (SRP), and the retirement allowance or a part thereof is paid to retirees in kind. can do. For this reason, the effective use of the treasury stock can be achieved.
[0187]
In addition, since corporate members receive retirement allowances in treasury stocks, fluctuations in the share price of their own shares in accordance with the ups and downs of corporate performance are directly linked to their own profits and losses, and match the interests between corporate members and shareholders. be able to. Therefore, a long-term or short-term incentive can be given to the company members, and the motivation of the company members can be improved.
[0188]
In addition, it is possible to secure stable shareholders, increase the number of shareholders, keep excellent human resources, use it as a receiver of dissolution, and use it as a countermeasure against hostile TOB.
[0189]
Further, since the transfer amount determining means 31B determines the transfer amount based on the personnel information of the personnel database 51, the operator does not need to manually input the transfer amount of each company member. It can be reduced and quick processing can be performed.
[0190]
Then, the transfer amount determining means 31B determines the transfer amount in accordance with the association stored in the transfer amount database 44. Therefore, by changing the transfer amount data stored in the transfer amount database 44, the setting of the transfer amount every year is performed. Can be easily changed. Therefore, the degree of freedom in operating the system can be improved as long as it does not violate the rules and arrangements in the retirement allowance system.
[0191]
Further, since the treasury stock management system 10 includes the simulation means 33, it is possible to perform a simulation for predicting the required number of shares in the next fiscal year or the following fiscal year. For this reason, it is possible to manage the stock of treasury stock, and to obtain materials and materials for preparing a resolution at the General Shareholders' Meeting regarding the acquisition of treasury stock in order to replenish treasury stock. Can be.
[0192]
Further, since the simulation means 33 includes the cumulative number-of-cumulative-counts total value calculating means 33D, the surplus stock number calculating means 33E, and the surplus degree judging means 33F, an alarm is displayed by the necessary stock number predicted value presenting means 33C. be able to. Therefore, when the margin of the treasury stock is low, the fact can be recognized, and the stock management of the treasury stock can be performed more appropriately.
[0193]
Further, in the input setting of the required number of shares prediction element using the simulation / condition setting screen 120 in FIG. 12, the personnel evaluation / position number setting unit 129 determines whether the data to be used for the forecast year does not yet exist in the personnel database 51. Is displayed by default based on the same data as the data of the year in which the last transfer was made, and the transfer amount setting section 130 displays the data of the transfer amount database 44 (see FIG. 3) by default. The user can perform the simulation using the number of people and the amount of money of the default display as they are. For this reason, the operator inputs only the predicted value of the market value of the treasury stock, which is likely to undergo large fluctuations. Since the simulation can be performed using the default value without inputting the prediction, the trouble of the operator can be reduced.
[0194]
Further, in the personnel evaluation / post number setting unit 129, if there is no data to be used in the forecast year in the personnel database 51, the number of positions in each position is fixed to the data of the year in which the last transfer was made. In the state, the number of persons for each evaluation of the personnel evaluation can be input. Therefore, the simulation can be performed while maintaining the configuration of the personnel pyramid of the company members, and a reasonable simulation result can be easily obtained.
[0195]
Since the treasury stock management system 10 includes the bonus payment processing means 32 and the bonus database 43, the treasury stock can be used for the bonus payment system (WBP) and can be provided to corporate members in kind as a bonus. For this reason, the effective use of treasury stock can be further achieved in combination with the retirement allowance system (SRP).
[0196]
In addition, the required number of shares forecast value calculating means 33B and the required number of shares predicted value presenting means 33C can calculate and present the predicted value of the required number of shares in consideration of the bonus payment and display an alarm, so that the stock of the treasury stock can be obtained. Management and drafting of resolutions at the General Meeting of Shareholders can be performed even more appropriately.
[0197]
Further, since the treasury stock management system 10 includes the accounting processing information providing means 35, it is possible to reduce the trouble of the accounting processing associated with the operation of the retirement allowance system (SRP) and the bonus payment system (WBP) using the treasury stock. be able to.
[0198]
Then, since the treasury stock management system 10 includes the inquiry processing means 36, the corporate member is provided with the transfer information including the cumulative number of shares to be transferred for the retirement pay to be paid to him or his own. Information on the number of shares to be paid and the date of payment for the bonus is obtained from the retirement allowance database 42 and the bonus database 43 of the safe stock management server 30 via the network 1 and viewed on the screen of the corporate member terminal device 20 operated by the user. And can be confirmed.
[0199]
It should be noted that the present invention is not limited to the above embodiment, and modifications and the like within a range that can achieve the object of the present invention are included in the present invention.
[0200]
That is, in the above-described embodiment, the transfer amount determining unit 31B is configured to determine the transfer amount according to the association stored in the transfer amount database 44 (see FIG. 3). However, the transfer amount determination unit 31B determines the transfer amount based on the personnel evaluation and / or the position. The transfer amount of each company member may be stored in the personnel database in advance, and the number of shares to be transferred may be calculated by the transfer number calculating unit based on the transfer amount acquired from the personnel database. Even in the case of such a configuration, the operator does not need to manually input the transfer amount, so that the operator's labor can be reduced and quick processing can be performed.
[0201]
In the above-described embodiment, as shown in the transfer amount database 44 (see FIG. 3), the transfer amount of each company member is determined based on a combination of both the personnel evaluation and the post. The transfer amount may be determined based on only one of the evaluation and the position, or the transfer amount may be determined based on neither the personnel evaluation nor the position.
[0202]
Furthermore, in the above-described embodiment, as shown in the number-of-shares database 45 (see FIG. 5), the number of shares to be provided to each company member is determined based on a combination of both the personnel evaluation and the post. The number of shares to be paid may be determined based on only one of the evaluation and the position, or the number of shares to be supplied may be determined based on neither the personnel evaluation nor the position.
[0203]
Although the safe stock management system 10 of the embodiment is a system using the network 1, the safe stock management system of the present invention also includes a system realized without using a network. For example, in the above-described embodiment, the operator inputs various kinds of information (for example, a necessary stock number prediction element in a required number of stock forecast simulation) at the operator terminal device 21 and inputs the information. The information is transmitted from the operator terminal device 21 to the safe stock management server 30 via the network 1, but the input of such information is performed by a computer (corresponding to the processing means 30A) which processes various information required for the system operation. This may be performed by using input means such as a keyboard and a mouse directly connected to a computer having functions. The same applies to the processing performed from the safe stock management server 30 to the operator terminal device 21 such as display and output of the simulation result, and a computer (processing means) for processing various information necessary for the system operation. The display and output may be performed using a display unit or an output unit directly connected to a computer having a function equivalent to 30A).
[0204]
In the above-described embodiment, the treasury stock database 41 is provided in the treasury stock management server 30. However, the treasury stock database is provided in the financial system 60, and the treasury stock management server 30 transmits the treasury stock from the financial system 60 via the network 1. It is good also as a structure which acquires the data of a stock database. Further, the treasury system 60 may be provided with another treasury stock database having all or a part of the data content of the treasury stock database 41 provided in the treasury stock management server 30, or provided in the treasury stock management server 30. The data content of the safe stock database 41 may be a part of the data content of another safe stock database provided in the financial system 60.
[0205]
【The invention's effect】
As described above, according to the present invention, the treasury stock can be provided to the retired person in kind as retirement allowance or a part thereof, so that the treasury stock can be effectively used and employees and / or Alternatively, there is an effect that incentives can be given to corporate members including officers.
[Brief description of the drawings]
FIG. 1 is an overall configuration diagram of a safe stock management system according to an embodiment of the present invention.
FIG. 2 is an explanatory diagram showing data contents of a personnel database used in the safe stock management system of the embodiment.
FIG. 3 is an explanatory diagram showing data contents of a transfer amount database used in the safe stock management system of the embodiment.
FIG. 4 is an explanatory diagram showing data contents of a retirement allowance database used in the safe stock management system of the embodiment.
FIG. 5 is an explanatory view showing data contents of a number-of-supplied shares database used in the safe stock management system of the embodiment.
FIG. 6 is an explanatory diagram showing data contents of a bonus database used in the safe stock management system of the embodiment.
FIG. 7 is a flowchart showing the flow of processing when transferring treasury shares to retirement allowance in the operation of the retirement plan (SRP) by the treasury stock management system of the embodiment.
FIG. 8 is a flowchart showing the flow of processing when a retirement payment is made by the safe stock management system of the embodiment.
FIG. 9 is a flowchart showing the flow of processing when a bonus is provided by the safe stock management system of the embodiment.
FIG. 10 is a flowchart showing the flow of processing during a simulation for estimating the required number of shares by the safe stock management system of the embodiment.
FIG. 11 is an exemplary view showing an example of a screen associated with processing during a simulation for estimating the required number of shares by the safe stock management system of the embodiment.
FIG. 12 is an exemplary view showing another example of a screen associated with processing during a simulation for estimating the required number of shares by the safe stock management system of the embodiment.
FIG. 13 is an explanatory diagram of a flow of accounting processing associated with operation of a retirement allowance system (SRP) by the safe stock management system of the embodiment.
FIG. 14 is another explanatory diagram of the flow of accounting processing associated with the operation of the retirement allowance system (SRP) by the safe stock management system of the embodiment.
FIG. 15 is an explanatory diagram of a flow of accounting processing associated with the operation of the bonus payment system (WBP) by the safe stock management system of the embodiment.
FIG. 16 is another explanatory diagram of the flow of accounting processing associated with the operation of the bonus payment system (WBP) by the safe stock management system of the embodiment.
[Explanation of symbols]
1 Network
10 Treasury stock management system
20 Company member terminal device
30 Treasury stock management server
31A Personnel information acquisition means
31B Transfer amount determination means
31D Transferred Number Calculation Method
31E Cumulative number of shares to be updated
33A Required number of shares forecasting element input receiving means
33B Required number of shares forecast value calculation means
33C Required number of shares forecast value presentation means
33D Cumulative total number of shares transferred
33E Extra Stock Calculation Method
33F margin judgment means
34 Means for updating the number of treasury shares
35B Total transfer amount calculation means
35C processing information providing means at transfer
35D Retirement payment payment processing information providing means
36 Inquiry processing means
41 Treasury Stock Database
42 Retirement Payment Database
43 Bonus Database
44 Transfer amount database
51 Human Resources Database

Claims (22)

A treasury stock management system for managing treasury stocks for operating a system for giving incentives to corporate members including employees and / or executives using treasury stocks,
A treasury stock database that stores treasury stock information including the number of treasury shares held;
The transfer information including the cumulative number of shares transferred to the retirement allowance of the treasury stock when the retirement allowance is paid using the treasury stock to the company member is stored for each of the company members. A retirement allowance database,
A transfer number calculating means for calculating the number of shares to be transferred each year for each of the company members based on the annual transfer amount of each of the company members and the market value of the treasury shares at the time of transfer;
Adding the number of shares transferred in the current year calculated by the number of shares transferred calculation means to the cumulative number of shares transferred until the previous year stored in the retirement allowance database, and obtaining a new total A number-of-transferred-shares-cumulative-count updating means for updating a cumulative number of the transferred number of shares for each of the company members stored in the retirement allowance database,
When the company member retires, with the payment of the retirement allowance to the retired employee, the retirement allowance stored in the retirement allowance database is calculated based on the number of treasury shares stored in the treasury stock database. Subtracts the cumulative number of shares transferred or the number of disposals according to this cumulative number, and updates the number of treasury shares stored in the treasury stock database with the new number of shares obtained by the subtraction. And a means for updating the number of treasury shares held. A personnel database that stores information of at least one of a personnel evaluation that indicates the superiority and inferiority of the performance of the individual of the company member and a position held by the company member.
Personnel information acquisition means for acquiring at least one of the personnel evaluation and the post for each company member from the personnel database,
Based on at least one of the personnel evaluation and the post obtained by the personnel information acquisition means, provided with a transfer amount determining means for determining the annual transfer amount for each of the company members,
2. The treasury stock management system according to claim 1, wherein the number-of-transferred-shares calculating means is configured to calculate the number of transferred shares based on the amount-of-transfer determined by the amount-of-transfer determining means. A transfer amount database that stores the transfer amount in association with each of the evaluation of the personnel evaluation, each position of the position, or a combination of each evaluation of the personnel evaluation and each position of the position; ,
3. The treasury stock management system according to claim 2, wherein the transfer amount determining means is configured to determine the transfer amount according to the association stored in the transfer amount database. The transfer amount determined based on information on at least one of a personnel evaluation that indicates the superiority or inferiority of the performance of the individual of the corporate member and a position held by the corporate member is stored for each of the corporate members. HR database,
Comprising a transfer amount acquisition means for acquiring the transfer amount for each of the company members from the personnel database,
2. The treasury stock management system according to claim 1, wherein the number-of-transferred-shares calculating means is configured to calculate the number of transferred shares based on the amount-of-transfer acquired by the amount-of-transfer-acquiring means. Market value of the treasury stock, the number or ratio of persons in each evaluation of the personnel appraisal, the number or proportion of persons in each position of the position, the number of persons or proportion of the combination of each evaluation of the personnel appraisal and each position of the position, Input of at least one required number of shares forecasting element of the transfer amount of each evaluation of the personnel evaluation, the transfer amount of each position of the position, or the transfer amount for each combination of the evaluation of the personnel evaluation and each position of the position Required number of shares prediction element input receiving means for receiving
Based on the required number of shares forecasting element received by the required number of shares forecasting element input receiving means, the predicted value of the number of treasury shares required at the time of transfer in the next fiscal year is summed up for all of the corporate members for the following year. Predicted number of required shares for a specified number of years obtained by summing the predicted number of shares and / or the predicted value of the cumulative number of shares of the treasury stock required for each transfer from the next year onward for all of the corporate members Required number of shares forecast value calculating means for calculating
A required number of shares forecast value presentation means for performing processing for displaying or printing out the required number of shares forecast value for the next year and / or the required number of shares forecast value for the predetermined number of years calculated by the required number of shares forecast value calculation means; The treasury stock management system according to any one of claims 2 to 4, wherein: Transferred stock totals total count calculating means for calculating a transferred stock total sum totaling the cumulative count of the transferred stocks for each company member stored in the retirement allowance database for all members,
By subtracting the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares from the number of held treasury shares stored in the treasury stock database, the number of held treasury shares is calculated. A surplus stock calculating means for calculating the surplus stock that can be transferred in the next year and thereafter,
In the case where the required number of required stocks prediction value is calculated by the required number of required stocks calculating means for each transfer after the next fiscal year, the required number of required stocks for the predetermined number of years is calculated by the required number of required stocks calculating means and the surplus stock number calculating means. A margin determining means for comparing the number of surpluses with the number of surpluses to determine whether or not the number of surpluses is less than the required number of required number prediction value for the predetermined number of years,
The required number of shares forecast value presenting means is an alarm for notifying that the margin of the treasury stock is low when the number of extra stocks is determined to be lower than the required number of required stocks for the predetermined number of years by the extra margin determining means. 6. The treasury stock management system according to claim 5, wherein the system is configured to perform display or alarm output processing. The total number of shares to be paid when the bonus is collectively paid to the company members using the treasury shares or the number of shares to be paid each time when the bonus is divided and paid is stored for each of the company members. With a bonus database
The means for updating the number of treasury stocks, in addition to performing processing for updating the number of treasury stocks with the payment of the retirement allowance, provides the bonus to the company members using the treasury stocks. In the case where the bonus is paid in a lump sum or a plurality of times, the number of the shares to be paid or the number of the lump sums stored in the bonus database is calculated from the number of holdings of the treasury stock stored in the treasury stock database. Subtracting the number of shares to be paid for each time of the split, and updating the number of shares of the treasury stock stored in the treasury stock database with the new number of shares obtained by the subtraction,
The required number of shares forecast value calculation means, based on the number of shares of the treasury stock stored in the bonus database, the required number of shares in the next year, by the time of transfer to the retirement allowance in the next year The total number of shares of the treasury shares at which the bonus is to be paid is added to the total number of shares of all the corporate members, and the sum is added to obtain the required number of required shares for the next year. The required number of shares for the specified number of years is calculated by adding the total number of shares of the treasury shares for which the bonus is to be paid by the time of transfer to the retirement allowance in the specified number of years for all of the corporate members. It is configured to perform processing to be a corrected predicted value,
The required stock number predicted value presenting means is configured to perform processing for displaying or printing out the required stock number corrected predicted value for the next year and / or the required stock number corrected predicted value for the predetermined number of years after the addition processing. 6. The safe stock management system according to claim 5, wherein Transferred stock totals total count calculating means for calculating a transferred stock total sum totaling the cumulative count of the transferred stocks for each company member stored in the retirement allowance database for all members,
By subtracting the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares from the number of held treasury shares stored in the treasury stock database, the number of held treasury shares is calculated. Of which, the following fiscal year transfer to the retirement allowance, or a surplus stock calculating means for calculating the surplus stock that can be paid in the future as the bonus,
When the required number of shares forecast value calculating means performs the addition process and calculates the required number of shares correction forecast value for the predetermined number of years, the required number of shares correction forecast value for the predetermined number of years after the addition processing and the surplus number of shares calculating means A margin determining means for comparing the calculated number of surplus shares with the calculated number of surplus shares to determine whether the number of surplus shares is less than the required number of required corrections for the predetermined number of years,
The required number-of-shares prediction value presenting means notifies that the margin of the treasury stock is low when the margin number determining means determines that the surplus number of shares is less than the required number-of-shares correction prediction value for the predetermined number of years. 8. The safe stock management system according to claim 7, wherein the system is configured to perform an alarm display or an alarm output process. Transfer amount total value calculating means for calculating a transfer amount total value for each year obtained by summing the transfer amounts of all the company members for all members,
A transfer-time processing information providing means for providing the financial system total value of the transfer amount calculated by the transfer amount total value calculating means to the financial system for accounting processing of the retirement benefit reserve at the time of transfer every year;
When the company member retires, the cumulative total of the number of shares transferred for the retired person stored in the retirement allowance database, or the cumulative number is multiplied by the market value of the treasury stock at the time of payment of the retirement allowance. A retirement payment payment processing information providing means for providing information including at least one of the following amounts to the financial system for processing the retirement payment to the retired employee. Item 9. The safe stock management system according to any one of Items 1 to 8. A company member terminal device operated by the company member and a safe stock management server for managing the safe stock are connected via a network,
The treasury stock management server is provided with at least the retirement allowance database, and stores the retirement allowance database stored in the retirement allowance database in response to a request from the company member terminal device by the company member. 10. An inquiring processing means for transmitting transfer information including the cumulative number of shares to be transferred to the company member terminal device via the network is provided. Treasury stock management system. A treasury stock management method for managing treasury stocks for managing a system for giving incentives to corporate members including employees and / or executives using treasury stocks,
In addition to storing treasury stock information including the number of treasury shares held in the treasury stock database, the retirement allowance of the treasury stock is paid to the company members using the treasury stock. The transfer information including the cumulative number of shares to be transferred is stored in the retirement allowance database for each of the company members,
After calculating the number of shares to be transferred each year for each of the company members, based on the amount of transfer each year for each of the company members and the market value of the treasury shares at the time of transfer,
The number of shares to be transferred for the current year calculated by the number of shares to be transferred calculated by the means for calculating the number of shares to be transferred is added to the cumulative number of shares to be transferred until the previous year stored in the retirement allowance database, With the new cumulative number obtained by adding, the cumulative number of the transferred shares for each of the company members stored in the retirement allowance database is updated,
When the company member retires, the retirement allowance is paid to the retired person, and the number of treasury shares held is updated by the treasury stock holding number updating means based on the number of treasury shares stored in the treasury stock database. The accumulated number of shares of the retired employee stored in the gold database or the number of disposals according to the accumulated number is subtracted, and the new holding number obtained by the subtraction is stored in the treasury stock database. A method for managing treasury shares, comprising updating the number of treasury shares held. Stored in the personnel database at least one of the personnel evaluation and the position that the corporate member is in, indicating the superiority of the performance of the individual of the corporate member,
After acquiring at least one of the personnel evaluation and the post for each of the company members from the personnel database by the personnel information acquiring means,
By the transfer amount determination means, based on at least one of the personnel evaluation and the post obtained by the personnel information acquisition means, determine the transfer amount of each of the company members annually,
12. The treasury stock management method according to claim 11, further comprising calculating the number of shares to be transferred based on the transfer amount determined by the transfer amount determining unit by the transfer number calculating unit. The transfer amount is stored in the transfer amount database by associating the transfer amount with each of the evaluations of the personnel evaluation, each position of the position, or a combination of each evaluation of the personnel evaluation and each position of the position. Every
13. The treasury stock management method according to claim 12, wherein the determination of the transfer amount by the transfer amount determining unit is performed in accordance with the association stored in the transfer amount database. The transfer amount determined based on information on at least one of a personnel evaluation that indicates the superiority or inferiority of the performance of the individual of the corporate member and a position held by the corporate member is a personnel database for each of the corporate members. To memorize,
After obtaining the transfer amount for each of the company members from the personnel database by the transfer amount obtaining means,
12. The treasury stock management method according to claim 11, wherein the number of shares to be transferred is calculated by the number of shares to be transferred calculating means based on the amount of transfer provided by the amount of transfer amount obtaining means. The required number of shares forecasting element input receiving means receives the market value of the treasury stock, the number or ratio of persons in each evaluation in the personnel evaluation, the number or ratio of persons in each position in the position, each evaluation in the personnel evaluation and each position in the position Of the number or ratio of persons for the combination, the transfer amount of each evaluation of the personnel evaluation, the transfer amount of each position of the position, or the transfer amount for the combination of each evaluation of the personnel evaluation and each position of the position, Accept input of at least one required number of shares forecast element,
The required number of shares forecast value calculating means, based on the required number of shares forecasting element received by the required number of forecasting elements input receiving means, calculates a predicted value of the number of shares of the treasury stock required at the time of transfer in the next fiscal year. The forecast value of the required number of shares for the next year summed up for all the members and / or the predicted value of the cumulative number of shares of the treasury stock required for each transfer in the following years and subsequent years is calculated for all the members of the company. After calculating the required number of shares forecast for the specified number of years,
The required stock number predicted value presenting means performs processing for displaying or printing out the required stock number predicted value for the next year and / or the required stock number predicted value for the predetermined number of years calculated by the required stock number predicted value calculating means. The treasury stock management method according to any one of claims 12 to 14, wherein: The required number of shares prediction element input receiving means receives an input of a predicted value of the market value of the treasury stock at the time of transfer of the next year and / or at each transfer of a predetermined number of years after the next year,
The required number of shares forecast value calculating means, for the required number of shares forecast element other than the market price of the treasury stock, if the data to be used in the forecast year is not available, the same data as the data of the last transfer year The method according to claim 15, wherein the calculation processing is performed by employing the following. When receiving the input of the number of persons or the ratio of the number of persons for the combination of each evaluation of the personnel evaluation and each position of the position by the required number of shares prediction element input receiving means,
For the number of positions in each position, if data to be used in the forecast year is not available, adopt and fix the same number of people in the year in which the last transfer was made, and fix each of the fixed positions. 16. The treasury stock management method according to claim 15, wherein the number of persons or the ratio of persons in each evaluation of the personnel evaluation is input for each position of the position among the number of positions. By the cumulative number of transferred shares total value calculating means, the cumulative total number of transferred shares is calculated by summing the cumulative number of the transferred shares of each company member stored in the retirement allowance database for all members,
By the surplus stock calculating means, by subtracting the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares from the number of held treasury shares stored in the safe stock database, After calculating the number of treasury shares that can be carried over into the next fiscal year,
When the required number of shares forecast value calculating means calculates the required number of shares forecast for the predetermined number of years required at each transfer after the next fiscal year, the margin judgment means sets the required number of required number of forecasts for the predetermined number of years and the margin. Comparing with the surplus stock number calculated by the number of stock calculation means to determine whether the surplus stock number is less than the required number forecast value for the predetermined number of years,
If the surplus determination unit determines that the number of surplus shares is less than the required number prediction value for the predetermined number of years, the alarm indicating that the margin of the treasury stock is low is provided by the required number prediction unit. The method according to claim 15, wherein display or alarm output processing is performed. The total number of shares to be paid in a lump when the bonus is collectively paid to the company members by using the treasury shares, or the number of shares to be paid each time when the bonus is divided and paid in a plurality of times, is a bonus for each of the company members. In addition to performing a process of updating the number of shares of the treasury stock with the payment of the retirement allowance by the means for updating the number of shares of the treasury, the treasury stock is updated by In the case where the bonus is paid by using the bonus, the bonus is stored in the bonus database based on the number of the treasury shares stored in the treasury stock database with the payment of the bonus by lump or multiple divisions. By subtracting the number of shares to be provided in a lump or the number of shares to be provided each time by a plurality of splits, and subtracting the new number of shares, the previous number stored in the treasury stock database. It performs a process of updating the number of holdings of treasury shares,
Based on the number of shares of the treasury stock stored in the bonus database by the required number of shares forecast value calculating means, the required number of shares expected value of the next fiscal year, by the time of transfer to the retirement allowance of the next fiscal year, The total number of shares of the treasury shares at which the bonus is to be paid is added to the total number of shares of all the corporate members to obtain a necessary number of shares correction forecast value for the next year, and the required number of shares forecast value for the predetermined number of years is calculated. The required number of shares for the specified number of years is calculated by adding the total number of shares of the treasury shares for which the bonus is to be paid by the time of transfer to the retirement allowance in the specified number of years for all of the corporate members. Perform processing to be the corrected predicted value,
The required number of shares forecasted value presenting means performs a process for displaying or printing out the required number of required shares corrected forecast value for the next year after the addition processing and / or the required number of required stock correction forecast value for the predetermined number of years. The method for managing treasury stock according to claim 15, wherein By the cumulative number of transferred shares total value calculating means, the cumulative total number of transferred shares is calculated by summing the cumulative number of the transferred shares of each company member stored in the retirement allowance database for all members,
By the surplus stock calculating means, by subtracting the total number of transferred shares calculated by the total number of transferred shares calculated by the total number of transferred shares from the number of held treasury shares stored in the safe stock database, After calculating the number of treasury shares held in the retirement allowance from the following year onward, or calculating the number of surplus shares that can be paid in the future as the bonus,
When the required number of shares correction value is calculated by the required number of shares prediction value calculation means and the required number of shares correction prediction value for the predetermined number of years is calculated, the margin determining means determines the required number of shares correction value for the predetermined number of years after the addition processing. Comparing with the surplus stock number calculated by the surplus stock calculation means to determine whether or not the surplus stock number is less than the required stock correction forecast value for the predetermined number of years,
When the surplus determination unit determines that the surplus number of shares is less than the required number of required revisions for the predetermined number of years, the required number of predicted values presenting unit notifies that the margin of the treasury stock is low. 20. The method according to claim 19, wherein alarm display or alarm output processing is performed. By the total amount of transfer amount calculation means, calculate the total amount of transfer amount for each year by adding the transfer amount of each of the company members for all members,
By the processing information provision means at the time of transfer, the total amount of transfer amount calculated by the total amount of transfer amount calculation means, provided to the financial system for accounting processing of the retirement benefit reserve at the time of annual transfer,
When the company member retires, the retirement payment processing information providing means provides a cumulative total of the number of shares transferred to the retired employee stored in the retirement database, or the cumulative total 12. The financial system according to claim 11, wherein information including at least one of a value multiplied by a market price of the treasury stock at the time of payment is provided to the retiree for processing when the retirement allowance is paid. 21. The method for managing a safe stock according to any one of claims 20 to 20. A program for operating a computer as a treasury stock management system for managing treasury stocks for managing a system for giving incentives to employees and / or corporate members using treasury stocks,
A treasury stock database that stores treasury stock information including the number of treasury shares held;
The transfer information including the cumulative number of shares transferred to the retirement allowance of the treasury stock when the retirement allowance is paid using the treasury stock to the company member is stored for each of the company members. A retirement allowance database,
A transfer number calculating means for calculating the number of shares to be transferred each year for each of the company members based on the annual transfer amount of each of the company members and the market value of the treasury shares at the time of transfer;
Adding the number of shares transferred in the current year calculated by the number of shares transferred calculation means to the cumulative number of shares transferred until the previous year stored in the retirement allowance database, and obtaining a new total A number-of-transferred-shares-cumulative-count updating means for updating a cumulative number of the transferred number of shares for each of the company members stored in the retirement allowance database,
When the company member retires, with the payment of the retirement allowance to the retired employee, the retirement allowance stored in the retirement allowance database is calculated based on the number of treasury shares stored in the treasury stock database. Subtracts the cumulative number of shares transferred or the number of disposals according to this cumulative number, and updates the number of treasury shares stored in the treasury stock database with the new number of shares obtained by the subtraction. A program for causing a computer to function as a treasury stock management system, comprising:

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