JP2005135193A - Accounting processing system, accounting processing method, and accounting processing program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an accounting processing system, an accounting processing method and an accounting processing program which can distribute related construction costs to fixed assets. <P>SOLUTION: A distribution rule storage part 4 stores the order of distribution of an amount of money (related construction costs) needed in relation to construction of two or more fixed assets, and also stores fixed assets of distribution destinations of the related construction costs by the related construction costs. A distribution amount calculation part 8 calculate distribution amounts by which the related construction costs are distributed to the respective fixed assets of the distribution destinations of the related construction costs stored in the distribution rule storage part 4 by using amounts of money appropriated for the respective fixed assets. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention relates to an accounting processing apparatus, an accounting processing method, and an accounting method for distributing an amount of money required for construction of two or more fixed assets (hereinafter referred to as related construction costs) to fixed assets related to the related construction costs. It relates to a processing program.

Currently, accounting apparatuses using various computers have been proposed and provided. Further, since it is difficult for a user who does not have specialized knowledge about accounting to use the accounting processing apparatus properly, an accounting support apparatus is also proposed and provided to assist the user in using the accounting processing apparatus accurately. (For example, refer to Patent Document 1).
JP 2003-271893 A

However, no accounting processing device or accounting support device has been proposed and provided so far, and no related construction cost is distributed to fixed assets related to the related construction cost.
Therefore, an object of the present invention is to provide an accounting processing device, an accounting processing method, and an accounting processing program that enable distribution of related construction costs to fixed assets.

  The distribution processing device of the present invention is an accounting processing device that distributes related construction costs, which are amounts related to the construction of two or more fixed assets, to fixed assets related to the related construction costs. Stored in the distribution order storage means for storing the distribution order to be distributed to the fixed assets, the distribution destination storage means for storing the fixed assets of the distribution destination of the related construction costs for each of the related construction costs, and the distribution order storage means In accordance with the distribution order, the distribution amount distributed to each fixed asset of the distribution destination of the related construction cost stored in the distribution destination storage means is used as the distribution amount allocated to each fixed asset. Distribution amount calculation means for calculating the distribution amount.

  In the distribution processing device, when the related construction cost and the total of the distribution amount calculated by the distribution amount calculation unit in relation to the related construction cost do not match, the distribution amount calculation unit calculates the same It is further characterized by further comprising a distribution amount difference adjusting means for adjusting the distributed distribution amount.

  The distribution processing method of the present invention is an accounting method for distributing related construction costs, which are amounts required in connection with the construction of two or more fixed assets, to the fixed assets related to the related construction costs. In accordance with the order of distribution to the fixed assets, calculate the distribution amount to distribute the related construction costs to each of the fixed assets to which the related construction costs are distributed using the amount recorded in each fixed asset. It is characterized by.

  The distribution processing program of the present invention is an accounting method for distributing related construction costs, which are amounts required in connection with the construction of two or more fixed assets, to the fixed assets related to the related construction costs. In accordance with the order of distribution to the fixed assets, calculate the distribution amount to distribute the related construction cost to each of the fixed assets to which the related construction cost is distributed, using the amount recorded in each fixed asset It is characterized by.

  According to the present invention, according to the distribution order in which the related construction costs are distributed to the fixed assets, the distribution amount for distributing the related construction costs to each of the fixed assets to which the related construction costs are distributed is recorded in each fixed asset. Because it is calculated using the calculated amount, it is possible to distribute related construction costs to fixed assets.

  Hereinafter, preferred embodiments of the present invention will be described with reference to the drawings.

  First, the configuration of the accounting processing apparatus in the embodiment of the present invention will be described with reference to FIG. 1 and FIG. FIG. 1 is a block diagram showing a configuration of an accounting processing apparatus according to the present embodiment. FIG. 2 is a diagram for supplementing the explanation of the function of each part of the accounting processing apparatus. However, in FIG. 2, “Building A”, “Building B” and “Building C” of the WBS element are related to fixed assets, and “Related construction cost” and “General charge” of the WBS element are related construction cost ( Amount required in connection with two or more fixed assets).

  As shown in FIG. 1, the accounting processing apparatus 1 includes a cost performance storage unit 2, a distribution management execution storage unit 3, a distribution rule storage unit 4, a distribution data acquisition unit 5, an interface 6, and a distribution data change unit. 7, a distribution amount calculation unit 8, a distribution amount difference adjustment unit 9, a distribution posting amount calculation unit 10, and each unit functioning as an accounting drafting unit 11.

  The actual cost storage unit 2 stores each WBS element so as to know the date when the cost recorded in the cost element is recorded. However, this includes the amount already recorded by the distribution performed in the accounting apparatus 1. For example, in the case of FIG. 2, the cost recorded in the cost element “200101” (cost element name “steel materials”) of the WBS element “construction A”, the cost element “200102” (cost element of the WBS element “construction”) The cost recorded in the name “Pylon Contractor” is stored. This is also associated with the company code and project number (see the distribution execution screen described later).

  The distribution management execution storage unit 3 stores distribution processing results performed in the accounting processing apparatus 1 and parameters (described later) input via the interface 6. As the distribution processing result to be stored, for example, there is an amount already recorded by the distribution regarding each cost element of each WBS element (which WBS element, which WBS element from the cost element, how much was posted based on the cost element), and the like.

The distribution rule storage unit 4 stores a rule for distributing related construction costs to WBS elements. Here, the contents stored in the distribution rule storage unit 4 will be described with reference to FIG. FIG. 3 is a diagram for explaining the stored contents of the distribution rule storage unit 4.
The allocation standard in FIG. 3 needs to be allocated to a project to be distributed, and is one project one allocation standard.

  A distribution order for distributing related construction costs to fixed assets is registered for each allocation standard. The related construction costs having a small distribution order value are distributed to the fixed assets. In the example of FIG. 3, the related construction costs corresponding to the distribution order “001” are first distributed to the fixed assets, and the distribution order “ The total charge corresponding to 002 "is then distributed to the fixed asset.

One distribution rule is registered for each distribution order (001, 002,...).
The sender side in the distribution rule is specified by a cost element or a group (cost element group). The cost element included in the designated cost element or the designated group (cost element group) is the distribution source.
For example, in FIG. 2, when only 500002 (related construction cost surveying cost) is set as the distribution source, 500002 is designated as the cost element on the sender side.
In addition, when 500002 (related construction cost surveying cost) and 500003 (total cost of miscellaneous expenses) are used as distribution sources, 500002 to 500003 are designated as cost elements on the sender side.
In addition, when 500002 (related construction cost surveying cost) and 500004 (not shown in FIG. 2) are used as distribution sources (500003 (general expenses) is not used as distribution source), the distribution source The number of the group (cost element group) in which 500002 and 500004 are registered is designated as the sender group. A storage unit (not shown) stores a group (cost element group) number and a cost element registered in this group in association with each other.

The receiver side in the distribution rule is specified by a cost element, a group (cost element group) or a statistical key. The designated cost element, the cost element included in the designated group (cost element group), or the WBS element (described later) related to the designated statistical key is the distribution destination. Here, when performing distribution processing using the amount of money required for the construction of fixed assets, cost elements and groups (cost element groups) are specified, and key figures (for example, the area of the structure etc.) When performing distribution processing using, a statistical key is designated.
For example, in FIG. 2, when 200101 (steel tower materials) is to be distributed, 200101 is designated as the cost element on the receiver side.
In addition, when 200101 (steel tower materials), 200102 (steel tower contract fee), 200100 (steel tower distribution), 300101 (ground line contract fee), and 300100 (ground line distribution) are set as distribution destinations, 200100 to 300101 is specified as the cost element on the receiver side.
In addition, when 200101 (steel tower materials), 200102 (steel tower contract fee), 200100 (steel tower distribution), 400101 (electric cable contract fee), and 400100 (electric wire distribution) are set as distribution destinations (300101 ( (Ground line contract fee) and 300100 (Ground line distribution) are not set as distribution destinations), and the group number (cost element group) registered with 200100, 200101, 200102, 400100 and 400101 as the distribution destination is Specified as a group. A storage unit (not shown) stores a group (cost element group) number and a cost element registered in this group in association with each other.

One distribution cost element is registered for each distribution order (001, 002,...). In this distribution cost element, a cost element (account) to be drafted in the accounting slip is specified.
For example, in FIG. 2, when 200101 (steel tower materials), 200102 (tower subcontracting fee), and 200100 (tower distribution) are drafted in the accounting slip with an account of 800,000, FROM 200100, TO 200102, 800000 is specified as the distribution cost element.
In addition, when 200101 (steel tower materials), 200102 (steel tower contract fee), 200100 (steel tower distribution), 400101 (electric wire contract fee), and 400100 (electric cable distribution) are drafted in the accounting slip for account 800000 (300101 (ground line contract fee) and 300100 (ground line distribution) are drafted in a separate account), specify the number of the group in which 200100, 200101, 200102, 400100, and 400101 are registered in the group Specify 800,000 as the distribution cost element. A group number and a cost element registered in this group are stored in association with each other in a storage unit (not shown).
In addition, when 500002 (related construction cost surveying cost) is drafted in the accounting slip with the account 500002 and 500003 (general expenses miscellaneous expenses) is drafted in the accounting slip 500003 (same as the original), 500002, TO Specify 500003 for and check the box.

  A WBS (distribution destination WBS element) and a distribution cost element (cost element (account) issued in an accounting slip) relating to the WBS element are registered for the statistical key of the receiver of the distribution rule.

  Further, WBS (distribution destination WBS element) and its key value are registered for each accounting period for the numerical value of the statistical key. As this key figure, for example, there is an area ratio of WBS1 (construct A), WBS2 (construct B), WBS3 (construct C), and the like.

Here, before describing the distribution data acquisition unit 5, a distribution execution screen for designating distribution execution will be described with reference to FIG. FIG. 4 is a diagram illustrating an example of a distribution execution screen.
In the company code field, enter the company code where the project to be distributed exists.
Project No. In the column, a project to be distributed can be input and a plurality of inputs can be input (for example, “1” TO “5”).
In the slip date column, the slip date of the distribution journal is entered.
In the posting date field, enter the date to be posted.

In the distribution category column, if you want to obtain the distribution data of the distribution source with the posting value of the posting period entered in the posting date column, check the sender monthly category and enter it in the posting date column. When the distribution data of the distribution source is acquired by accumulating the recorded values up to the accounting period of the posting date, the sender monthly classification is not checked.
In addition, if you want to obtain the distribution data of the distribution destination in the posting value of the posting date entered in the posting date column, check the Receiver Monthly indicator and enter the posting date entered in the posting date column. If the distribution data of the distribution destination is acquired by accumulating the recorded values up to the accounting period, the receiver monthly classification should not be checked.

Returning to the explanation of the distribution data acquisition unit 5.
The distribution data acquisition unit 5 acquires distribution data as follows.
(A) When a cost element or group (cost element group) is specified on the receiver side of the distribution rule in the distribution rule storage unit 4 (A-1) When the target is a distribution source The distribution data acquisition unit 5 stores the actual cost With reference to the storage unit 2, if the distribution category is not specified for the target cost element (if the sender monthly category in FIG. 4 is not checked), the posting date (from the construction date of the posting date in FIG. 4) If the aggregated value of the costs recorded up to the accounting period (date entered in the field) or the distribution category is specified (if the sender monthly category in Fig. 4 is checked), the posting date (Fig. Acquire the cost recorded in the accounting period of 4) (the date entered in the posting date column of 4). The acquired value includes the amount already recorded by distribution (the amount transferred to the receiver).
The distribution data acquisition unit 5 refers to the distribution management execution storage unit 3 and acquires the amount already recorded by distribution (the amount transferred to the receiver) for the target cost element.
The distribution data acquisition unit 5 adds the acquired recorded total value and the acquired recorded amount to acquire distribution data (distributed data = recorded total value + recorded amount).
(A-2) When the target is a distribution destination The distribution data acquisition unit 5 refers to the cost actual storage unit 2 and if the distribution category is not designated for the target cost element (receiver monthly classification in FIG. 4) If the check box is not checked), the aggregate value of the costs recorded from the start of construction until the posting date (the date entered in the posting date field in Fig. 4) or the distribution category is specified. Acquire the cost recorded in the accounting period of the posting date (the date entered in the posting date field in Fig. 4) (if the receiver monthly indicator in Fig. 4 is checked) . Note that the value acquired includes the amount that has already been accounted for by the distribution (the amount that has been posted).
The distribution data acquisition unit 5 refers to the distribution management execution storage unit 3 and acquires the amount (posted amount) that has been recorded by distribution for the target cost element.
The distribution data acquisition unit 5 acquires distribution data by subtracting the acquired recorded amount from the acquired recorded total value (distribution data = recorded total value−recorded amount).

(B) When a statistical key is specified on the receiver side of the distribution rule in the distribution rule storage unit 4 (B-1) When the target is a distribution source The distribution data acquisition unit 5 is the same as (A-1) above. To obtain distribution data.
(B-2) When the target is a distribution destination The distribution data acquisition unit 5 refers to the distribution rule storage unit 4 and does not specify a distribution category for the target WBS element (because it is a statistical key) (FIG. 4). If the receiver monthly indicator is not checked), the total value of the key figures specified from the start of construction to the posting date (the date entered in the posting date field in Figure 4) or the distribution indicator Is specified (if the receiver monthly section in FIG. 4 is checked), the key figure in the accounting period of the posting date (the date entered in the posting date field in FIG. 4) is acquired. This acquired value is distribution data.

The interface 6 is a part for connecting with other software, and parameters shown in the following (1) to (5) are inputted from other, and outputted to the distribution data changing unit 7 and the distribution amount calculating unit 8.
(1) Distribution data Distribution data can be input on both the distribution source (sender) side and the distribution destination (receiver) side. When this distribution data is input, it is replaced with the distribution data acquired by the distribution data acquisition unit 5 and used.
(2) Distribution target data Distribution target data can be input on the distribution destination (receiver) side. The distribution target data cannot be input on the distribution source (sender) side.
(3) Distribution ratio The distribution ratio can be entered on the distribution destination (receiver) side. When this distribution ratio is input, it is preferentially used when calculating the distribution amount described later. The distribution ratio cannot be input on the distribution source (sender) side.
(4) Delivery posting unnecessary flag “1” and “2” can be input for the delivery unnecessary flag on the delivery (receiver) side. Only “1” can be input on the distribution source (sender) side. Note that “2” cannot be input on the distribution source (sender) side.
When “1” is input to the distribution destination (receiver) side, it is an object of distribution processing calculation but not a target of posting. Further, if “1” is input to the distribution source (sender) side, it is handled as if “1” is input to the distribution transfer unnecessary flag to all distribution destinations related to the distribution source.
When “2” is entered on the distribution destination (receiver) side, the amount recorded in the past distribution process is fixed, and the distribution process is calculated by deducting the amount posted from the distribution source. Done.
(5) Adjusted designation flag The adjusted designation flag can be input on the distribution destination (receiver) side, and the input value is “×”. It should be noted that the adjusted designation flag cannot be input on the distribution source (sender) side.
When the settlement specified flag “×” is entered, the difference data of the previous posting amount is not posted, and the amount posted up to the previous time is deducted from the distribution source to the distribution destination for which the settlement specified flag is specified. To change.

When the distribution data is input via the interface 6, the distribution data changing unit 7 transmits the distribution data acquired by the distribution data acquiring unit 5 of the input element (WBS element or cost element) via the interface 6. Replace with the distribution data entered.
Further, when at least one of the distribution posting unnecessary flag “2” and the settlement completion flag “×” is input via the interface 6, the distribution data (distribution data acquisition) of the distribution source to the input distribution destination is input. The value acquired by the distribution unit 5) is obtained by subtracting the transfer amount posted from the distribution source to the input distribution destination from the distribution data of the distribution source (value acquired by the distribution data acquisition unit 5). Replace with the value For example, in FIG. 2, 500002 (related construction cost surveying cost) distribution data (value acquired by distribution data acquisition 5) is 800, 200101 (steel tower materials) is set with a settlement completion flag “×”. If the total amount posted in the process up to the previous time (for example, if this is the third distribution process, the first and second distribution processes) is 120, 200102 (pylon contracting fee), the distribution / transfer unnecessary flag “2” is set. Assuming that the total amount of money that has been entered and transferred in the previous process (for example, the first and second distribution processes if this is the third distribution process) is 300, 500002 (related construction cost survey cost) ) Is replaced with 380 (= 800-120-300).

The distribution amount calculation unit 8 calculates the distribution amount as follows.
(A) When the distribution ratio is not input via the interface 6 The distribution amount calculation unit 8 stores each distribution destination of the cost element of the distribution source (stored in the distribution rule storage unit 4 and does not require a distribution posting flag “2”) The distribution amount is calculated for other than the above. Specifically, the distribution amount calculation unit 8 adds distribution data (receiver distribution data) of each distribution destination of the cost element of the distribution source (receiver distribution data combined value). Note that the cost element to which the distribution posting unnecessary flag “2” is input via the interface 6 is excluded from the distribution destinations to be added up. The distribution amount calculation unit 8 calculates the distribution ratio of the distribution destination by dividing the distribution data (receiver distribution data) of the distribution destination by the sum of the receiver distribution data obtained (distribution ratio = receiver distribution data ÷ receiver distribution data). Total value). Subsequently, the distribution amount calculation unit 8 calculates the distribution amount of the distribution destination by multiplying the distribution data (sender distribution data) of the distribution source and the distribution ratio (distribution amount = sender distribution data × distribution ratio). However, the distribution data (receiver distribution data, sender distribution data) used here is distribution data acquired by the distribution data acquisition unit 5 (if the distribution data change unit 7 has changed the distribution data changed) Data).
For example, in Fig. 2, the distribution source is 500002 (related construction surveying costs), and the distribution destinations are 200101 (steel tower materials), 200102 (steel tower contract charges), 300101 (ground line contract charges), and 400101 (wire contract charges) And Distribution data of 200101 (steel tower materials), 200102 (steel tower contract fee), 300101 (ground wire contract fee), 400101 (electric wire contract fee), and 500002 (related construction cost surveying cost) are 1000, 2000, 500, respectively. , 500, and 300. The distribution posting unnecessary flag “2” is designated in 200102 (steel tower contract fee). The distribution amount of 200101 (steel tower material) is calculated as follows. The combined value of the receiver distribution data is 2000 (= 1000 + 500 + 500). The distribution ratio is 0.5 (= 1000 ÷ 2000). The distribution amount is 150 (= 300 × 0.5).

(B) When the distribution ratio is input via the interface 6 The distribution amount calculation unit 8 calculates a distribution amount for each distribution destination of the cost element of the distribution source. Specifically, the distribution amount calculation unit 8 calculates the distribution amount of the distribution destination by multiplying the distribution data (sender distribution data) of the distribution source and the distribution ratio input via the interface 6 (distribution amount). = Sender distribution data x distribution ratio). The distribution data used here is distribution data acquired by the distribution data acquisition unit 5.
For example, in Fig. 2, the distribution source is 500002 (related construction surveying costs), and the distribution destinations are 200101 (steel tower materials), 200102 (steel tower contract charges), 300101 (ground line contract charges), and 400101 (wire contract charges) And It is assumed that distribution data of 500002 (related construction cost surveying cost) is 300. The distribution ratios of 200101 (steel tower materials), 200102 (steel tower contract charges), 300101 (ground line contract charges), and 400101 (electric cable contract charges) are 0.4, 0.3, 0.2, and 0.1. To do. The distribution amount of 200101 (steel tower materials) is 120 (= 300 × 0.4).

The distribution amount difference adjustment unit 9 compares the distribution data (sender distribution data) of the distribution source with the total value (distribution amount total value) of the distribution amounts of each distribution destination of the distribution source.
If the two do not match, the distribution amount difference adjustment unit 9 subtracts the distribution amount sum value from the sender distribution data to calculate the difference amount (difference amount = sender distribution data-distribution amount sum value). Also, the distribution amount difference adjustment unit 9 determines a distribution destination for adjusting the difference. This determination is made, for example, by determining the largest distribution data and, if there is the same data, the smallest cost element value is determined.
Then, the distribution amount difference adjustment unit 9 adds the distribution amount (the amount calculated by the distribution amount calculation unit 8) of the determined distribution destination (receiver) and the calculated difference amount to the distribution destination (receiver). The distribution amount to be distributed is calculated (distribution amount = distribution amount + difference amount).
For example, in Fig. 2, the distribution source is 500002 (related construction surveying costs), and the distribution destinations are 200101 (steel tower materials), 200102 (steel tower contract charges), 300101 (ground line contract charges), and 400101 (wire contract charges) And It is assumed that distribution data of 500002 (related construction cost surveying cost) is 300. The distribution amounts of 200101 (steel tower materials), 200102 (steel tower contract charges), 300101 (ground line contract charges), and 400101 (wire contract charges) are 95, 80, 74, and 50. The distribution data of 200101 (steel tower materials) is the maximum. The total distribution amount is 299 (= 95 + 80 + 74 + 50). Since the distribution data of the distribution source and the distribution amount sum value do not match, the difference amount is calculated, and the difference amount is 1 (= 300-299). Further, the distribution destination for adjusting the difference is determined to be 200102 (the steel tower contract fee) having the maximum distribution data. And the distribution amount of 200102 (steel tower subcontracting fee) is 96 (= 95 + 1).

The distribution posting amount calculator 10 calculates the distribution posting amount as follows.
(Α) When the distribution target data is not input via the interface 6 The distribution posting amount calculation unit 10 distributes the distribution amount calculated by the distribution amount calculation unit 8 of the distribution destination (adjusted by the distribution amount difference adjustment unit 9). In some cases, the distribution amount after adjustment is subtracted from the recorded amount that has been recorded from the previous distribution process (distribution posting amount = distribution amount-recorded amount). .

(Β) When the distribution target data is input via the interface 6 The distribution transfer amount calculation unit 10 distributes the distribution amount calculated by the distribution amount calculation unit 8 of the distribution destination (adjusted by the distribution amount difference adjustment unit 9). In this case, the adjusted distribution amount) and the distribution target data of the distribution destination are acquired by the distribution data acquisition unit 5 of the distribution destination (the distribution data is changed by the distribution data changing unit 7). In this case, the distribution amount is calculated by multiplying the value obtained by dividing by the changed distribution data) (distribution amount = distribution amount × (distribution target data ÷ distribution data)). Then, the distribution posting amount calculation unit 10 calculates the distribution posting amount by subtracting the already recorded amount recorded from the previous distribution processing from the calculated distribution amount (distribution posting amount = distribution amount−recording). Amount).
The distribution transfer amount calculated by the distribution transfer amount calculation unit 10 is registered in the distribution management execution storage unit 3.

  The accounting drafting unit 11 issues a loan to the slip based on the calculation result of the distribution posting amount calculation unit 10. The accounting drafting unit 11 functions as a detail number calculating unit 11a, a cumulative number calculating unit 11b, a determining unit 11c, and a detail dividing unit 11d.

  The number-of-details calculation unit 11a is a distribution destination of the distribution source in the descending order of the cost element (credit) of the distribution source, and the distribution posting amount calculated by the distribution posting amount calculation unit 10 is not 0 but a distribution posting unnecessary flag “ The number of details (the number of debits) that is not set to 1 ″ (the number of debits) and 1 (corresponding to the number of details of the credit) are added to calculate the number of details (number of details = 1 + number of debits).

  The cumulative number calculating unit 11b calculates a cumulative value of the detailed number calculated by the detailed number calculating unit 11a (cumulative value = cumulative value + number of details).

  The determination unit 11c determines whether the cumulative value calculated by the cumulative number calculation unit 11b is larger than the number of details that can be handled as one slip (hereinafter referred to as a threshold).

  When the determination unit 11c determines that the cumulative value calculated by the cumulative number calculation unit 11b is larger than the threshold, the detail division unit 11d has a credit (distribution source cost element) to issue one slip. Decide to debit (cost element of distribution destination). Then, the detail division unit 11d uses the distribution posting amount calculated by the distribution posting amount calculation unit 10 for the credit and debit determined to be drafted in the one slip, and the cost registered in the distribution rule storage unit 4 Place a draft on the slip along with the element (account).

For example, the debit number for the cost element 500002 of the distribution source that is a credit is 350, the debit number for the cost element 500003 of the distribution source that is a credit is 300, and the debit number for the cost element 500004 of the cost element of the distribution source that is a credit is 400 and the threshold is 950.
The number-of-details calculation unit 11a calculates the number of details 351 (= 1 + 350) related to the credit cost element 500002. The cumulative number calculation unit 11b calculates the cumulative value 351 (= 351 + 0) by adding the detailed number 351 calculated by the detailed number calculation unit 11a and the cumulative value 0 so far. The determination unit 11c compares the cumulative value 351 with the threshold value 950, and determines that the cumulative value does not exceed the threshold value.
Further, the number-of-details calculation unit 11a calculates the number of details 301 (= 1 + 300) related to the credit cost element 500003. The cumulative number calculation unit 11b calculates the cumulative value 652 (= 301 + 351) by adding the detailed number 301 calculated by the detailed number calculation unit 11a and the cumulative value 351 so far. The determination unit 11c compares the cumulative value 652 with the threshold value 950, and determines that the cumulative value does not exceed the threshold value.
Further, the number-of-details calculation unit 11a calculates the number of details 401 (= 1 + 400) related to the credit cost element 500004. The cumulative number calculation unit 11b adds the detailed number 401 calculated by the detailed number calculation unit 11a and the cumulative value 652 so far to calculate a cumulative value 1053 (= 401 + 652). The determination unit 11c compares the accumulated value 1053 with the threshold value 950, and determines that the accumulated value exceeds the threshold value. Since it is determined that the cumulative value has exceeded the threshold, the detail division unit 11d determines the cost elements 500002 and 500003, which are credits before that, and the distribution destinations as a credit and a debit for issuing one slip.
The same contents as described above are repeatedly performed from the cost element 500004 of the creditor whose cumulative value is determined to exceed the threshold value.

  Hereinafter, the accounting processing method performed by the accounting processing apparatus 1 described above will be described with reference to FIG. FIG. 5 is a flowchart showing the procedure of the accounting processing method performed by the accounting processing apparatus 1. This accounting processing method is started when execution is clicked after necessary items are input on the distribution execution screen shown in FIG. 4 as an example.

  First, the distribution data acquisition unit 5 refers to the storage contents of the distribution rule storage unit 4, refers to the cost record storage unit 2 and the distribution management execution storage unit 3, and acquires distribution data of a distribution source and a distribution destination. (Step S101). Subsequently, the distribution data changing unit 7 changes the distribution data acquired by the distribution data acquiring unit 5 based on the input content via the interface 6 (step S102). Subsequently, the distribution amount calculation unit 8 uses the distribution data acquired by the distribution data acquisition unit 5 (or distribution data after the change if changed by the distribution data change unit 7) to the distribution destination. Is calculated (step S103). Subsequently, the distribution amount difference adjustment unit 9 adjusts the distribution amount to the distribution destination (step S104). Subsequently, the distribution posting amount calculation unit 10 distributes the distribution amount calculated by the distribution amount calculation unit 8 (the adjusted amount when adjusted by the distribution amount difference adjustment unit 9) and the distribution amount via the interface 6. If the target data has been input, the distribution transfer amount to the distribution destination is calculated using the input distribution target data (step S105). However, a series of processing from step S101 to step S105 is performed in the distribution order of the distribution rule storage unit 4. For example, in FIG. 2, the distribution source is 500002 (related construction cost surveying cost) and 500003 (total cost of related work cost), and the distribution order is 500002 (related work cost surveying cost) and 500003 (total cost of general service cost). For example, first, a series of processing from step S101 to step S105 is performed for 500002 (related construction cost surveying cost), and then a series of processing from step S101 to step S105 is performed for 500003 (total cost of general costs). Done.

The number-of-details calculation unit 11a is a distribution destination of the distribution source in the descending order of the cost element (credit) of the distribution source, and the distribution posting amount calculated by the distribution posting amount calculation unit 10 is not 0 but a distribution posting unnecessary flag “ The number of details is calculated by adding 1 (the number of debits) that is not set to 1 ″ and 1 (debit number). Subsequently, the cumulative number calculation unit 11b calculates the cumulative value of the number of details calculated by the detail number calculation unit 11a. Subsequently, the determination unit 11c determines whether the cumulative value calculated by the cumulative number calculation unit 11b is larger than the number of details (threshold value) that can be handled as one slip. The details calculation unit 11a, the cumulative number calculation unit 11b, and the determination unit 11c are repeatedly performed until the determination unit 11c determines that the value is larger. If the determination unit 11c determines that it is larger, it decides to use the credit and debit for drafting one voucher up to that point, and the distribution posting amount calculated by the distribution posting amount calculation unit 10 is stored in the distribution rule storage. Along with the cost elements (accounts) registered in the section 4, a draft is issued (step S106). However, the process of step S106 is performed until all the cost elements of the distribution sources are drafted.
Information obtained by the processing from step S101 to step S106 is stored in the cost record storage unit 2 and the distribution management execution storage unit 3.

  According to this embodiment described above, it is possible to distribute the amount of money (related construction costs) required for the construction of two or more fixed assets to the fixed assets related to the related construction costs. become. It also has a function to adjust the distribution amount so that the related construction cost and the total amount of distribution distributed to each fixed asset related to this related construction cost match. The inconvenience that the total does not match can be solved.

  Further, the number of details including the credit and the debit related to the credit is used, and it is determined whether the cumulative value is larger than the number of details that can be handled as one slip. The credit and debit for drafting one voucher up to the previous one. For this reason, there is no advantage that the details of a certain credit and the debit related to the certain credit are not drafted in different slips, and the user does not have to take time to grasp the credit relationship.

  Furthermore, since the apparatus is configured so that the user can input and change information used for performing accounting processing from another by providing the interface 6, for example, an advantage that the range of users who use the apparatus is expanded. have.

  The preferred embodiments of the present invention have been described above. However, the present invention is not limited to the above-described embodiments, and various design changes can be made as long as they are described in the claims.

  A program for realizing the functions of the above-described processing units is recorded on a computer-readable recording medium, and the program recorded on the recording medium is read into a computer system and executed to perform the above-described various processes. Also good. The “computer system” here includes an OS and hardware such as peripheral devices. The “computer system” includes a WWW system having a homepage providing environment (or display environment). The “computer-readable recording medium” refers to a storage device such as a flexible medium, a magneto-optical disk, a portable medium such as a ROM and a CD-ROM, and a hard disk incorporated in a computer system. Further, the “computer-readable recording medium” refers to a volatile memory (RAM) in a computer system that becomes a server or a client when a program is transmitted via a network such as the Internet or a communication line such as a telephone line. In addition, those holding programs for a certain period of time are also included.

  The program may be transmitted from a computer system storing the program in a storage device or the like to another computer system via a transmission medium or by a transmission wave in the transmission medium. Here, the “transmission medium” for transmitting the program refers to a medium having a function of transmitting information, such as a network (communication network) such as the Internet or a communication line (communication line) such as a telephone line. The program may be for realizing a part of the functions described above. Furthermore, what can implement | achieve the function mentioned above in combination with the program already recorded on the computer system, and what is called a difference file (difference program) may be sufficient.

  The present invention can be used for accounting according to the requirements of the Electricity Business Accounting Rules.

The block diagram which shows the structure of the accounting processing apparatus in embodiment of this invention. The figure for supplementing description of the function of each part of the accounting processing apparatus of FIG. The figure for demonstrating the memory content of the distribution rule memory | storage part of FIG. It is a figure which shows an example of a distribution execution screen. The flowchart which shows the procedure of the accounting processing method performed with an accounting processing apparatus.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Accounting processing device, 2 Cost performance storage part, 3 Distribution management execution storage part, 4 Distribution rule storage part, 5 Distribution data acquisition part, 6 Interface 6, 7 Distribution data change part, 8 Distribution amount calculation part, 9 Distribution amount difference Adjustment unit, 10 Distribution posting amount calculation unit, 11 Accounting drafting unit, 11a Detail number calculation unit, 11b Cumulative number calculation unit, 11c Judgment unit, 11d Detail division unit

Claims (4)

In the accounting processing device that distributes the related construction cost, which is the amount required for the construction of two or more fixed assets, to the fixed assets related to this related construction cost,
Distribution order storage means for storing a distribution order for distributing the related construction costs to fixed assets;
Distribution destination storage means for storing fixed assets of distribution destinations of related construction costs for each of the related construction costs;
According to the distribution order stored in the distribution order storage means, the distribution amount to be distributed to each fixed asset of the distribution destination of the related construction cost stored in the distribution destination storage means, Distribution amount calculation means for calculating using the amount recorded in each fixed asset;
An accounting processing apparatus comprising:   The distribution amount calculated by the distribution amount calculation unit is adjusted to match when the related construction cost and the total distribution amount calculated by the distribution amount calculation unit in relation to the related construction cost do not match. The accounting processing apparatus according to claim 1, further comprising distribution amount difference adjustment means for performing distribution. In the accounting method for distributing related construction costs, which are the amount required for the construction of two or more fixed assets, to the fixed assets related to the related construction costs,
In accordance with the distribution sequence for distributing the related construction costs to fixed assets, use the amount recorded in each fixed asset to distribute the related construction costs to each of the fixed assets to which the related construction costs are distributed. Accounting method characterized in that it is calculated as follows. A computer that distributes the related construction cost, which is the amount required for the construction of two or more fixed assets, to the fixed asset related to the related construction cost,
A distribution sequence storage means for storing a distribution sequence for distributing the related construction costs to fixed assets;
A distribution destination storage unit that stores a fixed asset of a distribution destination of the related construction cost for each related construction cost, and stores the related construction cost in the distribution destination storage unit according to a distribution order stored in the distribution order storage unit A distribution amount calculation means for calculating a distribution amount to be distributed to each of the fixed assets to which the related construction costs are distributed using the amount recorded in each fixed asset;
Accounting program characterized by functioning as

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