JP2005266924A - System and method for asset management, and computer program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To allow a person in charge of asset management operation to quickly select target data for summing up assets from purchase management data inputted by a person in charge of purchase management operation. <P>SOLUTION: An accounting operations system 100 (asset management system) has a storage means for storing purchase management data, asset acquisition data and an asset stock relation table included with information to specify purchase management data wherein asset acquisition transcription is performed, and an asset target data selection means for receiving a retrieval condition input and for extracting purchase management data wherein asset acquisition transcription is not performed from purchase management data, which is completed by receiving a check and matches to retrieval conditions, with referring to the storage means. In addition, the accounting operation system also has an asset acquisition registration means for generating asset acquisition data based on purchase management data selected from the extracted purchase management data and information on inputted asset acquisition to be written into the storage means, and an asset stock relation table update means for registering information on purchase management data wherein asset acquisition transcription is performed into the asset stock relation table. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention relates to an asset management system and method, and a computer program.

Purchasing management operations and asset management operations differ in the points to be considered when managing them, and the required skills are also different. is there. Therefore, conventionally, the person in charge of the purchase management business cannot input and hold the data required for the asset management work in advance at the purchase stage in the accounting work system. Must be entered from a business perspective.
On the other hand, Patent Document 1 describes that data related to delivery / acceptance is transferred to an accounting processing system, and a part of the data is stored in a fixed asset master.
JP 2002-74103 A

According to the conventional technology, when performing asset recording, a person in charge of asset management work has to select purchase management data of a purchased item to be an asset acquisition posting target. However, it has been difficult for the person in charge of the asset management business to quickly find the target purchase management data for asset accounting from the enormous amount of purchase management data input by the person in charge of the purchase management business.
In the technique of Patent Document 1, a part of the data related to delivery / acceptance passed to the accounting processing system can be automatically stored in the fixed asset master. The purchase management data of the purchased items is not selected.

  The present invention has been made in view of such circumstances, and the person in charge of the asset management business can quickly extract the data to be recorded from the huge amount of purchase management data input by the person in charge of the purchase management business. It is an object of the present invention to provide an asset management system and method and a computer program that can be selected.

  In order to solve the above-described problems, the invention of claim 1 is directed to purchase management data including purchase and acceptance information of purchased goods, asset acquisition data indicating information related to asset acquisition, and purchase with asset acquisition posting. Storage means (200) for storing an asset receipt related table including information for specifying management data, and input of search conditions for searching for purchase management data of purchased goods for which assets are to be acquired. Asset management target data selection means (142) for extracting purchase management data that has not been posted and acquired by referring to the asset warehousing related table from the purchase management data in the storage means (200) that matches the conditions; , Purchase management data selected from the purchase management data extracted by the capitalization target data selection means (142), and input asset acquisition information Asset acquisition registration means (147) for generating asset acquisition data in the storage means (200) and specifying the purchase management data from which the asset acquisition registration means (147) generates asset acquisition data An asset management system (100) comprising: asset warehousing related table updating means (148) for registering information to be registered in the asset warehousing related table as purchase management data for which asset acquisition posting has been made.

  The invention according to claim 2 is the asset management system (100) according to claim 1, wherein the purchase management data includes information on the quantity of purchased items, and the asset acquisition registration means (147) In response to the input of information related to asset acquisition including the quantity for which asset acquisition is to be performed, the purchase management data selected from the purchase management data extracted by the asset data selection means (142) and the input of the acquired asset Based on the information, asset acquisition data for the purchased item of the quantity is generated and written in the storage means (200), and the asset warehousing related table updating means (148) corresponds to the purchase management data for the quantity. Information is further registered in the asset warehousing related table, and the asset data selection means (142) refers to the asset warehousing related table and matches the search condition. All quantities of purchased goods among the Purchasing data of said storage means (200) extracts the purchasing data not assets acquired posted that, characterized in that.

  The invention according to claim 3 is the asset management system (100) according to claim 1 or claim 2, wherein the data for canceling acceptance or the data for reversal of the purchase management data for which asset acquisition has been posted is An asset warehousing related table purification means (149) for writing, in the asset warehousing related table, information indicating that the purchase management data is invalid for acquiring the asset of the transfer source when registered in the storage means (200); It is characterized by comprising.

  Invention of Claim 4 is the asset management system (100) of Claim 3, Comprising: The said asset warehousing related table purification | cleaning means (149) is the cancellation of the acceptance inspection with respect to the purchase management data by which asset acquisition posting was carried out. When the data is detected, a warning is output when the reverse journal data for the purchase management data is not registered in the storage means (200).

  The invention according to claim 5 is the asset management system (100) according to any one of claims 1 to 4, wherein the purchase management data includes information on financial resources and amount, and the asset The acquisition registration means (147) generates the asset acquisition data that inherits the information on the financial resources and amount in the purchase data.

  The invention according to claim 6 is an asset management method used in the asset management system (100), and receives an input of a search condition for retrieving purchase management data of a purchased article for acquiring an asset, Storage means for storing purchase management data including purchase and acceptance information, asset acquisition data indicating information related to asset acquisition, and an asset receipt related table including information for specifying purchase management data for which asset acquisition posting has been performed ( 200), the capitalization target data selection process for extracting the purchase management data that has been accepted and does not carry out the asset acquisition posting from the purchase management data that matches the search condition (steps S21, S23, S24, S25). Asset acquisition data is generated based on the purchase management data selected from the extracted purchase management data and the input information related to asset acquisition. The asset acquisition registration process (step S34) to be written in the storage means (200) and the information for specifying the purchase management data used as the basis for generating the asset acquisition data are used as the purchase management data for which asset acquisition has been posted. An asset management method comprising: an asset warehousing related table update process (step S35) registered in the warehousing related table.

  The invention according to claim 7 is the asset management method according to claim 6, wherein the purchase management data includes information on the quantity of purchased items, and in the asset acquisition registration process (step S 34), asset acquisition is performed. And receiving purchase management data selected from the purchase management data extracted in the capitalization target data selection process (steps S21, S23, S24, S25). Based on the information related to asset acquisition, asset acquisition data for the purchased item of the quantity is generated and written in the storage means (200). In the asset warehousing related table update process (step S35), the purchase management data is Correspondingly, the information on the quantity is further registered in the asset receipt related table, and the data to be capitalized is selected (steps S21, S23, S). 4, S25), referring to the asset warehousing related table, the purchase management data in which the entire quantity of purchased items among the purchase management data in the storage means (200) that matches the search condition has not been acquired and posted. It is characterized by extracting.

  The invention according to claim 8 is the asset management method according to claim 6 or claim 7, wherein the data for canceling acceptance or the data for reversal of the purchase management data to which asset acquisition has been posted is stored in the storage means ( 200), the purchase management data further includes an asset warehousing related table purification process (step S22) in which information indicating that the asset acquisition of the transfer source is invalid is written in the asset warehousing related table. It is characterized by that.

  The invention according to claim 9 is the asset management method according to claim 8, wherein when the data for canceling the acceptance of the purchase management data to which asset acquisition has been posted is detected, the reversal of the purchase management data is performed. The method further comprises a warning output process (step S22) for outputting a warning when data is not registered in the storage means (200).

  A tenth aspect of the present invention is the asset management method according to any one of the sixth to ninth aspects, wherein the purchase management data includes information on financial resources and amounts, and the asset acquisition registration process (Step S34) is characterized in that the asset acquisition data is generated by taking over the information on the financial resources and amount in the purchase data.

  The invention according to claim 11 is a computer program used in the asset management system (100), which receives the input of a search condition for searching purchase management data of a purchased article for acquiring an asset, and purchases the purchased article. Storage means (200) that stores purchase management data including information on acceptance and acceptance, asset acquisition data indicating information related to asset acquisition, and an asset warehousing related table including information identifying purchase management data for which asset acquisition has been posted ) With reference to the capitalization target data selection step (steps S21, S23, S24, and S25) for extracting the purchase management data that has been verified and that matches the search condition, and that has not yet been transferred to acquire assets. Asset management based on the purchase management data selected from the extracted purchase management data and the information related to the acquired asset The asset acquisition registration step (step S34) for generating data and writing it in the storage means (200), and the information for identifying the purchase management data used as the basis for generating the asset acquisition data, the purchase for which asset acquisition was posted A computer program for causing a computer to execute an asset warehousing related table update step (step S35) registered in the asset warehousing related table as management data.

  The invention according to claim 12 is the computer program according to claim 11, wherein the purchase management data includes information on the quantity of purchased items, and the asset acquisition registration step (step S34) performs asset acquisition. The purchase management data selected from the purchase management data extracted in the capitalization target data selection step (steps S21, S23, S24, and S25) in response to the input of the information related to asset acquisition including the quantity to be performed is input. Based on the information related to the asset acquisition, asset acquisition data for the purchased item of the quantity is generated and written in the storage means (200). In the asset warehousing related table update step, the quantity corresponding to the purchase management data is generated. Is further registered in the asset receipt related table, and the data to be capitalized selection step (step S21, 23, S24, S25) refer to the asset warehousing related table, and the purchase management data in which the entire quantity of purchased items among the purchase management data in the storage means (200) that matches the search condition has not been acquired and posted. It is characterized by extracting data.

  The invention according to claim 13 is the computer program according to claim 11 or claim 12, wherein data for canceling acceptance or data for reversal of purchase management data for which asset acquisition has been posted is stored in the storage means (200). ), The asset warehousing related table purification step (step S22) is further executed in the computer, in which the purchase management data writes information indicating that the asset acquisition of the transfer source is invalid to the asset warehousing related table. It is characterized by that.

  The invention according to claim 14 is the computer program according to claim 13, wherein when the data for canceling the acceptance of the purchase management data to which asset acquisition has been posted is detected, the data of the reverse journal for the purchase management data is detected. Is not registered in the storage means (200), the computer further executes a warning output step (step S22) for outputting a warning.

A fifteenth aspect of the present invention is the computer program according to any one of the eleventh to fourteenth aspects, wherein the purchase management data includes information on financial resources and amounts, and the asset acquisition registration step ( Step S34) is characterized in that the asset acquisition data is generated by taking over the information of the financial resources and the amount in the purchase data.
It should be noted that “(sign)” referred to in this column only exemplifies a corresponding configuration in a column (the best mode for carrying out the invention) to be described later, and does not indicate any claim in the claims. The interpretation is not limited.

According to the present invention, a person in charge of asset management work purchases management that has not yet been capitalized out of a large amount of purchase management data entered by a person in charge of purchase management work based on the search condition entered from the screen. Only data can be easily and quickly acquired. This makes it possible to easily select purchase management data to be capitalized and prevent double acquisition. Moreover, since it is possible to perform asset recording in a plurality of times from one purchase management data, it is possible to prevent excessive asset recording.
Furthermore, since the setting information in the purchase management data selected as the asset recording target can be transferred to the asset acquisition data for asset acquisition recording, the burden on the person in charge of asset management work is reduced. At this time, it is possible to take over the resource information in the asset acquisition data and hold the information on the amount for each resource. As a result, it is easy to automatically generate a pattern of account items according to the financial resources at the time of depreciation, and to make a journal entry according to the financial resources at the time of purchase.

Hereinafter, an embodiment of the present invention will be described with reference to the drawings.
FIG. 1 is a diagram for explaining the flow of business relating to the purchase of articles at a university using an accounting business system 100 as an asset management system of the present invention.
Persons in charge of departments such as undergraduates and libraries in the university input information on the payment contract resolution to the accounting service system 100 when purchasing goods (step S1). Next, the person in charge of each department inputs the approval for the expenditure contract resolution input in step S1 to the accounting service system 100 (step S2). Subsequently, the main accounting department, which conducts purchasing work in the accounting department of the university, inputs the confirmation of the payment contract resolution to the accounting service system 100 (step S3). Thereby, the accounting business system 100 generates a purchase order. The main accounting section delivers this purchase order to the merchant that sells the goods, and the merchant delivers the goods to the university according to the received purchase order.

  In the university accounting section, the purchased goods delivered from the supplier are inspected, and information relating to the inspection is input to the accounting system 100 (step S4). Thereafter, the trust department that performs asset management work in the accounting department inputs data for acquiring assets of the purchased purchased goods to the accounting work system 100 (step S5). On the other hand, the accounting section that performs payment or the like in the accounting department receives an invoice from a supplier and inputs data relating to an accounting slip such as a transfer slip of the purchased purchased goods to the accounting business system 100 (step S6). As a result, the accounting business system 100 generates and outputs a transfer slip. Further, the accounting section inputs the confirmation of the transfer slip to the accounting business system 100 (step S7) and performs a payment process (step S8). When the inspection section cancels or corrects the inspection or inspection, the main accounting section inputs the inspection inspection cancellation or correction to the accounting system 100 (step S9).

Next, an example of a usage pattern of the accounting business system 100 will be described.
FIG. 2 shows an example of a usage pattern of the accounting business system 100 using a network. In the example of FIG. 2, the accounting business system 100 and the accounting business system 100 are used in a private network such as a LAN (Local Area Network), a public network such as the Internet or a telephone network, or a network N composed of a combination thereof. A plurality of terminal devices 300-1, 300-2,..., 300-n (hereinafter collectively referred to as “terminal device 300”) are connected. As a result, information input by the person in charge at each department or accounting department is input to the accounting business system 100 from the terminal device 300 via the network N, and the accounting business system 100 performs processing according to the information received via the network N. Do. The accounting business system 100 can also be used stand-alone.

  FIG. 3 is a block diagram showing the configuration of the accounting business system 100 according to one embodiment of the present invention. The accounting business system 100 can be composed of one or a plurality of servers, and includes an expenditure contract registration processing unit 120, a delivery acceptance processing unit 130, an asset acquisition processing unit 140, a reverse journal processing unit 150, and a storage unit 200. . The storage unit 200 includes a purchase order database 220 (hereinafter, “database” is described as “DB”), an in / out DB 230, an asset in-stock DB 240, an asset DB 250, and an accounting slip DB 260.

The expenditure contract registration processing unit 120 creates expenditure contract slip data which is slip data of the expenditure contract resolution entered by the person in charge of the department, writes it into the purchase order table in the purchase order DB 220, and generates a purchase order. Output.
The delivery inspection processing unit 130 receives input of information related to the inspection of the purchased goods delivered from the supplier, generates inspection slip data, and writes it into the storage / exit table in the storage / exit DB 230.
The asset acquisition processing unit 140 refers to the purchase order table in the purchase order DB 220, the entry / exit table in the entry / exit DB 230, and the asset receipt related table in the asset receipt related DB 240 to search for the input purchase management data. Extract the inspection slip data that can be acquired and posted that matches the conditions. Here, the purchase management data refers to inspection slip data and expenditure contract slip data corresponding to the inspection slip data. Also, the asset receipt related table manages the inspection slip data on which asset acquisition posting (capitalization) for recording purchased articles as fixed assets is performed. The transaction slip data for the acquisition of fixed assets is based on the inspection slip data selected as the asset acquisition posting target from among the inspection slip data that can be acquired and transferred that match the search conditions, and the input information related to the asset acquisition. Fixed asset acquisition slip data is generated and registered in the asset master in the asset DB 250. Furthermore, the asset acquisition processing unit 140 manages an asset warehousing related table in the asset warehousing related DB 240.
The reversal journal processing unit 150 generates reversal journal data that is the accounting slip data of the reverse journal and inputs it into the accounting slip table in the accounting slip DB 260.

FIG. 4 is a block diagram illustrating a detailed configuration of the asset acquisition processing unit 140.
The asset acquisition processing unit 140 includes an asset acquisition target data acquisition unit 141, an asset acquisition target data selection unit 142, an entry / exit table reference unit 143, a purchase order table reference unit 144, a search result display unit 145, an asset acquisition information acquisition unit 146, An asset acquisition registration unit 147, an asset warehousing related table update unit 148, and an asset warehousing related table purification unit 149 are included.

The capitalization target data acquisition unit 141 receives an input of purchase management data search conditions, and instructs the capitalization target data selection unit 142 to search for inspection slip data that matches the search conditions and can acquire and transfer assets. Further, the search result display unit 145 is instructed to display the search result received from the capitalization target data selection unit 142.
The assetization target data selection unit 142 includes a retrieval result of the inspection slip data by the receipt / exit table inquiry unit 143, a retrieval result of the expenditure contract slip data by the purchase order table inquiry unit 144, and an asset receipt in the asset receipt related DB 240. By referring to the related table, the inspection slip data that can be acquired and transferred that matches the search condition is extracted.
The entry / exit table inquiry unit 143 reads the inspection slip data that matches the search condition regarding the inspection slip data from the entry / exit table in the input / output DB 230 and transfers it to the capitalization target data selection unit 142.
The purchase order table inquiry unit 144 reads out the expenditure contract slip data corresponding to the inspection slip data acquired by the entry / exit table reference unit 143 from the purchase order table in the purchase order DB 220 and transfers it to the capitalization target data selection unit 142.
The search result display unit 145 outputs a search result of inspection slip data acquired by the capitalization target data acquisition unit 141 that can be acquired and transferred to the screen.

The asset acquisition information acquisition unit 146 displays screen information for inputting information related to asset acquisition based on the inspection slip data selected as the asset acquisition posting processing target and the expenditure contract slip data corresponding to the inspection slip data. While generating and outputting, the information regarding the asset acquisition input on this screen is acquired.
The asset acquisition registration unit 147 generates fixed asset acquisition slip data indicating acquisition of fixed assets based on the information related to asset acquisition acquired by the asset acquisition information acquisition unit 146 and registers it in the asset master in the asset DB 250.
The asset warehousing related table updating unit 148 writes information for specifying the inspection slip data for which asset acquisition posting has been performed, in the asset warehousing related table in the asset warehousing related DB 240.
The asset receipt related table purification unit 149 detects that the reversal entry slip data corresponding to the receipt slip data to which asset acquisition has been posted is registered in the accounting slip DB 260, or the receipt slip to which asset acquisition has been posted When it is detected that the inspection / cancellation slip data for canceling the data inspection is registered in the storage / retrieval DB 230, a table cleanup process is performed to eliminate inconsistencies in the asset storage related table in the asset storage related DB 240.

Next, the operation of the accounting business system 100 according to this embodiment will be described.
First, the person in charge of each department inputs data related to a payment contract resolution for purchasing goods to the accounting system 100 when purchasing goods. Then, the expenditure contract registration processing unit 120 of the accounting business system 100 creates expenditure contract slip data as slip data of the expenditure contract resolution based on the input data, and registers it in the purchase order table in the purchase order DB 220. . Subsequently, an approval is input from the person in charge at each department and a confirmation is input from the accounting section of the accounting department for the expenditure contract resolution document indicated by the expenditure contract slip data. Then, the expenditure contract registration processing unit 120 of the accounting business system 100 adds information indicating approval and confirmation to the expenditure contract slip data, and generates and outputs a purchase order. The purchase order includes, for example, information such as the name of the university or department from which the order was placed, the contact information, the slip number of the expenditure contract slip data, the supplier of the order, the name of the item to be ordered, the quantity, and the delivery location.

FIG. 5 is a diagram illustrating a configuration example of expenditure contract slip data. The expenditure contract slip data includes header information and detailed information.
Header information includes information such as university code, slip number, fiscal year, slip date, posting date, procurement department that purchases goods, procurement staff, approver, finalizing staff, supplier, scheduled payment date, financial resources, etc. Consists of.
The detail information includes the detail number, the department code of the department that purchases the item, the item code of the purchased item, the item name, the standard, the quantity, the unit of measure, the unit price, the amount, the currency code, the place of use (delivery place), and the purchase requester. This is a list of records including information such as the type of supplier, the scheduled delivery date, the budget center which is the budget execution unit, and the account code of the account item.
The financial resources are, for example, general account, borrowing, commissioned business, donation, commissioned research, and the like. The department is the secretariat of the university, the department, the department, and the budget center is the professor of each department.

  When the person in charge in the accounting section of the accounting department of the university inspects the purchased item delivered from the supplier, it corresponds to the purchased item in the expenditure contract slip data registered in the purchase order DB 220 of the accounting business system 100. Enter information to identify spending contract slip data. Further, the main accounting section inputs information related to acceptance inspection of the purchased article to the accounting business system 100. As a result, the expenditure contract registration processing unit 120 of the accounting business system 100 generates the inspection slip data based on the information in the designated expenditure contract slip data and the input information about the inspection, and enters the entry / exit DB 230. Register in the issue table.

FIG. 6 is a diagram illustrating a configuration example of the inspection slip data. The expenditure contract slip data includes header information and detailed information.
The header information includes information such as a university code, a slip number, a slip date, an inspection year, an inspection date, and a posting date.
The detail information includes the item number, the department code that purchased the item, the item code of the purchased item, the item name, the standard, the quantity, the unit of measure, the unit price, the amount, the currency code, the place of use (delivery place), and the supplier's Type, budget center, slip contract slip data slip number and slip date (spend contract slip number, spend contract slip date), financial resources, delivery completion category, department and person in charge (inspection department, inspection person in charge), etc. It is a list of records consisting of information.

After registering the inspection slip data in the accounting business system 100, the person in charge of the administration section acquires assets of the purchased purchased goods. Accordingly, the person in charge of the administration section inputs an instruction to start the portal screen for selecting the inspection slip data of the purchased article for which the asset is acquired to the accounting service system 100.
FIG. 7 is a diagram showing an operation flow of the capitalization target data acquisition unit 141 of the accounting business system 100 in the search process of the inspection slip data to be acquired and posted.
Upon receiving an instruction to start the portal screen, the capitalization target data acquisition unit 141 of the accounting business system 100 acquires an item that can be specified as a search condition and a default value of this item, and then displays the portal screen (step S11). ). The person in charge of the administration section inputs search conditions on the portal screen displayed by the accounting business system 100 and presses the search execution button.

  When recognizing that a search execution instruction is input, the capitalization target data acquisition unit 141 acquires the search condition input on the portal screen. Then, the validity of the set value of the acquired search condition is checked. If the set value of the search condition is valid, the acquired search condition is transferred to the capitalization target data selection unit 142, and an instruction to search for the inspection slip data that can be acquired and transferred that matches the search condition is instructed (step S12).

  When the asset acquisition target data acquisition unit 141 receives from the asset acquisition target data selection unit 142 the search result of the inspection slip data that can be transferred and acquired, the search result display unit 145 instructs the search result display unit 145 to search the search result list. A search result display screen for displaying is output (step S13). On the search result display screen, information in the inspection slip data and further information in the expenditure contract slip data corresponding to the inspection slip data are output. The asset acquisition target data acquisition unit 141 selects the asset acquisition information acquisition unit 146 when recognizing that the inspection slip data to be subjected to the asset acquisition posting process is selected from the displayed search result list. The information on the received inspection slip data is transferred (step S14).

  In step S13, the number of inspection slip data obtained as a result of the search is compared with the maximum number of hits in the search result. The maximum number of hits in the search result may be input by the person in charge, or may be stored in advance in the accounting business system 100, or may be assumed from the memory area or performance of the accounting business system 100. . When the number of inspection slip data obtained as a result of the search exceeds this maximum number of hits, a list of search results up to the maximum number of hits is displayed on the screen according to predetermined conditions such as date order, slip number order, etc. Output a message to the screen to instruct to narrow down.

FIG. 8 is a diagram showing a screen image of the portal screen displayed in step S12. In the figure, based on the information in the inspection voucher data and the information in the expenditure contract voucher data corresponding to the inspection voucher data, a search condition for searching for the voucher data that can be acquired and transferred is entered. It shows that you can. The search conditions directly related to the expenditure contract slip data are the header items such as the university code, the slip number of the expenditure contract slip data (expenditure contract), the slip date (contract slip date), the procurement department, the procurement manager, and the supplier of the purchase destination. , And set values of detailed items such as amount, department code, item code, item, standard, place of use, purchaser, supplier type, budget center, and account code. In addition, the search conditions related to the inspection slip data include the header items such as the inspection number of the inspection slip data (the inspection slip), the inspection year (the inspection slip year), the inspection date, and the item items such as the inspection department and the inspection person in charge. It is a set value.
Note that a wild card search is also possible for searching for text items such as items, standards, and places of use. As for the search of the standard and the place of use, the search condition is obtained by combining the input entered after a line feed in predetermined line units such as three lines.

  FIG. 9 is a diagram showing a screen image of the search result display screen displayed in step S13 of FIG. In the figure, the slip number (acceptance slip), acceptance year (year), detail number (detail), amount (order price), posting date, product name of purchased goods, place of use, expenditure contract Information such as a slip number (spending contract) of the slip data, a vendor code and its type, and a department code is output. In step S14, in order to select the inspection slip data subject to asset acquisition posting processing, click the slip number of the inspection slip data on the search result display screen and press the asset acquisition button. Further, by selecting a slip number of the inspection slip data and pressing an inquiry button such as an expenditure contract button or a delivery inspection button, the accounting business system 100 can confirm the contents of the inspection contract data or the expenditure contract slip data corresponding to the inspection data. Are read out from the purchase order DB 220 or the store / receive DB 230 and output.

FIG. 10 is a diagram illustrating an operation flow of the capitalization target data selection unit 142 in the selection process of the inspection slip data that is the asset acquisition transfer processing target in step S12 of FIG.
The capitalization target data selection unit 142 receives a search condition from the capitalization target data acquisition unit 141, and receives an instruction to search for inspection slip data that can be transferred and acquired. Of the received search conditions, the capitalization target data selection unit 142 passes the search conditions regarding the inspection slip data to the entry / exit table inquiry unit 143. Then, the entry / exit table inquiry unit 143 reads out the inspection slip data that matches the received search condition from the entry / exit table in the entry / exit DB 230 and returns it (step S21).

  Next, the capitalization target data selection unit 142 instructs the asset warehousing related table purification unit 149 to purify the asset warehousing related table in the asset warehousing related DB 240 described later (step S22). Then, with reference to the purified asset warehousing related table, the inspection slip data in which all the quantities are already acquired and transferred is deleted from the inspection slip data returned from the storage / retrieval table inquiry unit 143 in step S21 ( Step S23).

  Subsequently, the capitalization target data selection unit 142 instructs the purchase order table inquiry unit 144 to read out the expenditure contract slip data corresponding to the inspection slip data not deleted in step S23. When the purchase order table inquiry unit 144 reads the instructed expenditure contract slip data, the purchase order table inquiry unit 144 returns the data to the capitalization target data selection unit 142 (step S24). When receiving the expenditure contract slip data from the purchase order table inquiry unit 144, the capitalization target data selection unit 142 extracts the expenditure contract slip data that matches the search condition related to the expenditure contract slip data from the search conditions (step S25).

  The purchase order table reference unit 144 grasps the number of inspection slip data corresponding to the expenditure contract slip data extracted in step S25 (step S26). If there is the same inspection slip data in the inspection slip data corresponding to the extracted expenditure contract slip data, only one of them is left (step S27). Then, the retrieval result of the inspection slip data that can be transferred and acquired in step S27 is returned to the capitalization target data acquisition unit 141 (step S28).

FIG. 11 is a diagram illustrating a configuration example of the asset receipt related table. In the figure, the asset receipt related table includes the college code of the inspection slip data that has undergone the capitalization process, the inspection year, the slip number (the inspection slip number), the item number (the inspection slip item number), the fiscal year of the accounting slip data, Primary key such as slip number (accounting slip number) and slip date, posting date, asset number, asset sub-number, asset class, quantity, unit of measure, amount, currency code, registrant, registration date of fixed asset acquisition slip data , Registration time, deletion category, output completed flag, changer, change date, change time, and other information.
The accounting slip data here corresponds to the reverse journal slip data when the asset reverse journal is performed on the inspection slip data that has already been subjected to the capitalization process. The deletion category is information indicating whether or not the asset acquisition for the inspection slip data once the fixed asset acquisition posting has been made is invalid. The output flag is information indicating whether or not to output an alarm notifying that inconsistency has occurred between modules such as the storage / retrieval table, asset master, accounting slip table, etc. due to the registration of reversal slip data. It is.

FIG. 12 is a diagram illustrating an operation flow of the asset acquisition processing unit 140 in the asset acquisition posting process.
In step S14 of FIG. 7, upon receiving selection of the inspection slip data to be acquired and transferred by the person in charge of the management section from the displayed search results, the production acquisition information acquisition unit 146 of the accounting business system 100 The information on the selected inspection slip data is received. Then, the asset acquisition information acquisition unit 146 performs the following consistency check (step S31).

That is, first, the asset acquisition information acquisition unit 146 searches the entry / exit table in the entry / exit DB 230 and checks whether or not the inspection cancellation slip data for canceling the inspection by the inspection slip data is registered. If the inspection cancellation slip data is registered, the asset acquisition information acquisition unit 146 outputs an error.
When the inspection cancellation voucher data is not registered, the asset acquisition information acquisition unit 146 then refers to the asset warehousing related table in the asset warehousing related DB 240 and grasps the amount of the capitalized amount of the inspection voucher data. If (quantity of receipts in the inspection slip data) ≦ (quantity recorded in the asset receipt related table), it is determined that all the assets have been acquired and an error is output.
Also, if (quantity of receipts in the inspection slip data)> (quantity of assets recorded in the asset receipt related table), it is determined that there are items that have not yet been asset-acquired for purchases based on the inspection slip data, Expenditure contract slip data corresponding to the selected acceptance slip data is read from the purchase order table in the purchase order DB 220.
In addition, when putting in an existing asset, the fixed asset acquisition slip data of the existing asset is further read from the asset DB 250. Then, the consistency between the setting contents of the read fixed asset acquisition slip data and the information in the expenditure contract slip data is checked. If the information is inconsistent, an error is output.

  When the consistency is confirmed, the asset acquisition information acquisition unit 146 outputs an asset acquisition processing screen for inputting information related to asset acquisition of the purchased article whose inspection is registered by the selected inspection slip data (step S32). . At this time, on the asset acquisition processing screen, the inspection slip data or the set value set in the expenditure contract slip data corresponding to the inspection slip data is taken over and displayed as a default. The person in charge of the management section inputs the setting values of information not displayed as default among the information related to asset acquisition on the asset acquisition processing screen, and changes the setting values set as default as necessary. After that, an acquisition posting button for instructing execution of asset acquisition posting is pushed.

  When execution of asset acquisition posting is instructed, the asset acquisition information acquisition unit 146 acquires a set value of information related to asset acquisition set in the asset acquisition processing screen (step S33). Then, it is checked whether there is a shortage of information necessary for asset acquisition posting, and further, the validity of the set value is checked. For example, the validity check can be performed by checking whether the asset acquisition date is not earlier than the voucher date in the acceptance voucher data, whether the posting date is earlier than the posting date in the voucher data, whether the accounting period has started, asset acquisition Whether the quantity to be acquired does not exceed the quantity that can be transferred to the asset acquisition, or whether the contract number does not match.

When the validity of the information related to asset acquisition acquired in step S33 is confirmed, asset acquisition transfer processing is performed (step S34). That is, the information related to asset acquisition acquired from the asset acquisition screen is transferred to the asset master registration unit 147. The asset acquisition registration unit 147 generates fixed asset acquisition slip data based on the received asset acquisition information and registers it in the asset master in the asset DB 250.
Then, when the fixed asset acquisition slip data is registered, the asset receipt related table update unit 148, the inspection slip data to which the asset acquisition posting has been performed, or information in the expenditure contract slip data corresponding to the inspection slip data, The asset receipt related table is updated based on the information in the registered fixed asset acquisition slip data (step S35). Further, the asset acquisition information acquisition unit 146 outputs the registered fixed asset acquisition slip data to the screen and outputs a result report of asset acquisition posting.

  When the asset acquisition transfer is performed again for other inspection slip data from the search result display screen displayed in step S13 in FIG. 7, the search result display is performed by performing the processing from step S22 in FIG. 10 again. Refresh the screen.

FIG. 13 is a diagram illustrating a configuration example of fixed asset acquisition slip data. The fixed asset acquisition slip data is composed of header information and detailed information.
The header information includes information such as a university code, a slip number, a slip type, a fiscal year, a slip date, a posting date, a period, a slip number of a reference slip, and a slip text.
The item information includes an item number, an inspection slip data slip number and an item number (inspection slip number and inspection slip item number), an expenditure contract slip data slip number and item number (expense contract slip number and expenditure contract slip item number), Capitalized quantity, unit of measure, amount, currency code, department code, budget center, asset class, credit account account code and account text, asset number and sub-number, contract number, structure, place of use, details, funds, financial resources, It is a list of records consisting of information such as vendors and segments.

  FIG. 14 is a diagram showing a screen image of the asset acquisition processing screen. In this figure, the inspection year (acceptance slip year) of the inspection slip data selected as the asset acquisition posting process target, the slip number, the item number, the slip date, the posting date, the slip number of the corresponding expenditure contract slip data (expense contract slip) No.), asset text, capitalized quantity, unit of measure, total amount of assets, currency code, segment, contract number, budget center, department code, contractor, acquisition information for each resource, etc. are taken over and displayed. In this asset acquisition processing screen, the person in charge of the administration section only has to input the structure, details, asset class, credit account, total transaction type, slip type, and the like. The asset number and the auxiliary number may be input by the user, or an asset number that is not allocated in the accounting business system 100 may be allocated.

  FIG. 15 is a diagram showing a display screen image of registered fixed asset acquisition slip data. In the same figure, university code, slip number, asset book-slip type indicating normal slip, fiscal year, slip date, posting date, period, reference slip slip number, slip text, header information and item number (Itm) Detailed information such as account code, account text, amount, segment, fund is displayed.

  FIG. 16 is a diagram showing the asset acquisition posting result report output in step S35 of FIG. In the figure, the slip date of the fixed asset acquisition slip data that acquired the asset, the posting date, the slip type indicating the asset book, the inspection slip data of the posting source of the asset acquisition posting and the slip number of the corresponding expenditure contract slip data, Also, asset number, asset text, asset class, segment, contract number, department code, place of use, vendor code, capitalized quantity, book value, quantity unit (single), currency unit, transaction type name, counter account, fixed asset The slip number and year of the acquired slip data are displayed.

In addition, when cancellation of acceptance or asset reversal is performed, the consistency of the asset warehousing related table is lost, so the accounting business system 100 executes the table purification process.
When the inspection cancellation or asset reversal is performed, the accounting department or each department inputs information related to the inspection cancellation or asset reversal to the accounting system 100. In the case of inspection cancellation, the reverse journal processing unit 150 of the accounting business system 100 generates inspection slip data indicating the inspection cancellation and registers it in the storage table in the storage DB 230. In the case of asset reversal journal entry, reversal journal entry slip data is generated and registered in the accounting table in the accounting slip DB 260. The inspection cancellation voucher data includes information such as a university code, voucher date, posting date, voucher number of inspection voucher data subject to inspection cancellation, item number, item code, and quantity. The reversal journal data includes information such as a university code, a slip date, a posting date, a verification slip data to be reversed or a slip number of a fixed asset acquisition slip data, a detail number, a product name code, a quantity, and the like.

At this time, the asset warehousing related table purification unit 149 in the asset acquisition processing unit 140 of the accounting business system 100 performs the following table purification process.
(1) In step S34 in FIG. 12, the asset receipt related table purification unit 149 checks the accounting slip in the accounting slip DB 260 corresponding to the inspection slip data registered in the asset receipt related table. If a reversal slip corresponding to the inspection slip data registered in the asset receipt related table has been issued, that is, if the reversal slip data has been registered, the acceptance check in the asset receipt related table is performed. Corresponding to the slip data, logical deletion is written in the deletion category, and the fiscal year and slip number of the reverse journal slip data are written in the fiscal year and accounting slip number, respectively. As a result, it is registered that the fixed asset acquisition slip data from which the inspection slip data is posted is invalid. Then, in step S23 in FIG. 10, the inspection slip data that has been completely capitalized is determined using only records in which deletion is not set in the deletion category in the asset warehousing related table.

(2) By nightly batch processing, the inspection cancellation voucher in the entry / exit DB 230 with respect to the inspection voucher data of a record that is backed by 2 accounting periods from the system date in the accounting business system 100 and for which no logical deletion is set. Check if data is registered. If the inspection cancellation voucher data has been registered, then the accounting table in the accounting voucher DB 260 is searched to determine whether or not the reverse journal voucher data corresponding to the verification voucher data to be canceled is registered. Confirm. If reversal journal data has been registered, logical deletion is written in the deletion category of the corresponding data, and the fiscal year and slip number of the reverse journal data are written in the fiscal year and accounting slip number, respectively.
On the other hand, if the reversal slip data corresponding to the canceled voucher data is not registered in the accounting slip DB 260, a report notifying that the reversal slip has not been issued is displayed on the screen, printer, or accounting manager. Output to the person's computer terminal. At this time, the inspection slip data to be canceled, the slip number of the accounting slip data corresponding to the inspection slip data, and information in the slip data are output. Further, a flag indicating an alarm output is set in the asset receipt related table in correspondence with the inspection slip data to be canceled. For the inspection slip marked with the alarm output, in the next batch processing, the draft of the above-mentioned reverse journal slip is checked even before two accounting periods. As a result, a report is output until the reverse journal entry slip data is registered in the accounting slip DB 260 to notify the inconsistency between modules.

  In the asset warehousing related table purification process in step S22 of FIG. 10, only the above (1) or (2) or (1) and (2) are executed.

According to the above-described embodiment, the person in charge of the asset management business has not yet capitalized out of the vast amount of inspection slip data input by the person in charge of the purchase management business based on the narrowing-down conditions input from the screen. Only the inspection slip data can be acquired easily and quickly. As a result, it is possible to easily select the inspection slip data to be capitalized and to prevent double acquisition. In addition, since it is possible to perform asset recording in a plurality of times from one inspection slip data, excessive asset recording is prevented.
In addition, since it is possible to limit the maximum number of hits in the search, it is possible to narrow down only the inspection slip data that can record a small amount of assets.
In addition, since the setting information in the inspection slip data selected as the asset recording target or the expenditure contract slip data related to this inspection slip data can be transferred to the fixed asset acquisition slip data for asset acquisition recording, The load on the person in charge is reduced. At this time, it is possible to take over the financial resource information in the fixed asset acquisition slip data and hold the information on the financial amount for each financial resource in the asset master. Thereby, for example, the pattern of the account item according to the financial resources can be automatically generated at the time of depreciation. Even when it is necessary to make journals into different account items according to the financial resources at the time of purchase, the labor of journalizing can be saved, and the labor of inputting information on the amount of each financial resource can be saved.

  The accounting business system 100 described above has an internal computer system. Then, the expenditure contract registration processing unit 120, the delivery inspection processing unit 130, the asset acquisition processing unit 140, the reverse journal processing unit 150, the purchase order DB 220, the receipt / exit DB 230, the asset receipt related DB 240, the asset DB 250 of the accounting business system 100 described above, The operation process of the accounting slip DB 260 is stored in a computer-readable recording medium in the form of a program, and the above-described processing is performed by the computer system reading and executing this program. The computer system here includes an OS and hardware such as peripheral devices.

  In addition to ROM, “computer-readable recording medium” refers to a portable medium such as a magnetic disk, a magneto-optical disk, a CD-ROM, a DVD-ROM, or a storage device such as a hard disk built in a computer system. That means. Furthermore, the “computer-readable recording medium” refers to a volatile memory (RAM) inside a computer system that becomes a client or a system 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 figure for demonstrating the flow of the business regarding the purchase using the accounting business system as an asset management system by one Embodiment of this invention. The figure which shows the usage type of the accounting service system by the embodiment. The block diagram which shows the structure of the accounting business system by the embodiment. The block diagram which shows the detailed structure of the asset acquisition process part by the embodiment The figure which shows the structural example of the expenditure contract slip data by the embodiment. The figure which shows the structural example of the inspection slip data by the embodiment. The figure which shows the operation | movement flow of the capitalization object data acquisition part in the search process of the inspection slip data of the asset acquisition transfer process object by the embodiment. The figure which shows the screen image of the portal screen by the embodiment. The figure which shows the screen image of the search result display screen by the embodiment. The figure which shows the operation | movement flow of the capitalization object data selection part in the selection process of the inspection slip data of the asset acquisition transfer process object by the embodiment. The figure which shows the structural example of the asset receipt related table by the embodiment. The figure which shows the operation | movement flow of the asset acquisition process part in the asset acquisition posting process by the embodiment. The figure which shows the structural example of the fixed asset acquisition slip data by the embodiment. The figure which shows the screen image of the asset acquisition process screen by the embodiment. The figure which shows the display screen image of the registered fixed asset acquisition slip data by the embodiment. The figure which shows the result report of the asset acquisition posting by the same embodiment.

Explanation of symbols

100 ・ ・ ・ Accounting system (asset management system)
120 ... Expenditure contract registration processing unit 130 ... Delivery inspection processing unit 140 ... Asset acquisition processing unit 141 ... Capitalization target data acquisition unit 142 ... Capitalization target data selection unit 143 ... On Delivery table inquiry unit 144 ... Purchase order table inquiry unit 145 ... Search result display unit 146 ... Asset acquisition information acquisition unit 147 ... Asset acquisition registration unit 148 ... Asset warehousing related table update unit 149 .. Asset warehousing related table purification unit 150 ... Reverse journal processing unit 200 ... Storage unit 220 ... Purchase order DB
230 ... Entry / exit DB
240 ... Asset warehousing related DB
250 ... Asset DB
260 ... Accounting slip DB

Claims (15)

Stores purchase management data including information on purchase and acceptance of purchased items, asset acquisition data indicating information related to asset acquisition, and an asset receipt related table including information for specifying purchase management data for which asset acquisition has been posted. Storage means;
Receiving the input of the search condition for searching the purchase management data of the purchased article for which the asset is acquired, out of the purchase management data in the storage means that has been verified and matches the search condition, refer to the asset receipt related table. Asset selection target data selection means for extracting purchase management data that has not yet been acquired and posted,
Asset acquisition registration that generates asset acquisition data based on the purchase management data selected from the purchase management data extracted by the asset data selection means and information relating to the input asset acquisition and writes it to the storage means Means,
Asset warehousing related table updating means for registering information for identifying the purchase management data on which the asset acquisition registration means has generated asset acquisition data in the asset warehousing related table as purchase management data for which asset acquisition has been posted. When,
An asset management system comprising: The purchase management data includes information on the quantity of purchased items,
The asset acquisition registration unit receives input of information related to asset acquisition including the quantity to be acquired, and the purchase management data selected from the purchase management data extracted by the capitalization target data selection unit is input Generating asset acquisition data for the quantity of purchased items based on the information related to the asset acquisition and writing to the storage means;
The asset receipt related table update means further registers the information on the quantity in the asset receipt related table corresponding to the purchase management data,
The assetization target data selection means refers to the asset receipt related table, and purchase management data in which the entire quantity of purchased items among the purchase management data in the storage means that matches the search condition has not been acquired and posted. Extract,
The asset management system according to claim 1. When data for canceling acceptance or data for reversal of purchase management data for which asset acquisition has been posted is registered in the storage means, the purchase management data contains information indicating that asset acquisition of the transfer source is invalid. Asset warehousing related table purification means for writing to the asset warehousing related table is further provided.
The asset management system according to claim 1 or claim 2, wherein The asset warehousing related table purification means, when detecting the data for canceling the acceptance of the purchase management data for which asset acquisition has been posted, gives a warning when the data of the reverse journal entry for the purchase management data is not registered in the storage means. Output,
The asset management system according to claim 3. The purchase management data includes information on financial resources and amount,
The asset acquisition registration means generates the asset acquisition data inheriting the information on the financial resources and amount in the purchase data.
The asset management system according to any one of claims 1 to 4, wherein An asset management method used in an asset management system,
Receives input of search conditions for searching purchase management data of purchased goods for which asset acquisition is performed, purchase management data including purchase and acceptance information of purchased goods, asset acquisition data indicating information related to asset acquisition, and assets Referring to the storage means for storing the asset warehousing related table including information for specifying the purchase management data for which the acquisition posting has been performed, the asset acquisition posting has not been performed among the purchase management data that has been verified and matches the search conditions. The process of selecting data to be capitalized to extract purchasing management data;
An asset acquisition registration process in which asset acquisition data is generated based on the purchase management data selected from the extracted purchase management data and the information relating to the input asset acquisition, and written to the storage means;
Asset warehousing related table update process for registering information for identifying the purchase management data used as the basis for generating asset acquisition data in the asset warehousing related table as purchase management data for which asset acquisition has been posted;
An asset management method characterized by comprising: The purchase management data includes information on the quantity of purchased items,
In the asset acquisition registration process, information related to asset acquisition including the quantity to be acquired is received, and purchase management data selected from the purchase management data extracted in the asset data selection process is input. Generating asset acquisition data for the quantity of purchased items based on the information related to the asset acquisition and writing to the storage means;
In the asset receipt related table update process, the quantity information corresponding to the purchase management data is further registered in the asset receipt related table,
In the asset selection target data selection process, referring to the asset receipt related table, purchase management data in which the entire quantity of purchased items among the purchase management data in the storage means that matches the search condition has not been acquired and posted. Extract,
The asset management method according to claim 6. When data for canceling acceptance or data for reversal of purchase management data for which asset acquisition has been posted is registered in the storage means, the purchase management data contains information indicating that asset acquisition of the transfer source is invalid. An asset receipt related table purification process for writing into the asset receipt related table;
The asset management method according to claim 6 or 7, wherein When detecting data for canceling the acceptance of the purchase management data for which asset acquisition has been posted, it further has a warning output process for outputting a warning when the data of the reverse journal entry for the purchase management data is not registered in the storage means,
The asset management method according to claim 8. The purchase management data includes information on financial resources and amount,
In the asset acquisition registration process, the asset acquisition data that takes over the information on the financial resources and amount in the purchase data is generated.
The asset management method according to any one of claims 6 to 9, wherein A computer program used in an asset management system,
Receives input of search conditions for searching purchase management data of purchased goods for which asset acquisition is performed, purchase management data including purchase and acceptance information of purchased goods, asset acquisition data indicating information related to asset acquisition, and assets Referring to the storage means for storing the asset warehousing related table including information for specifying the purchase management data for which the acquisition posting has been performed, the asset acquisition posting has not been performed among the purchase management data that has been verified and matches the search conditions. An asset selection target data extraction step for extracting purchasing management data;
Asset acquisition registration step of generating asset acquisition data based on the purchase management data selected from the extracted purchase management data and the information relating to the input asset acquisition, and writing it into the storage means;
Asset warehousing related table update step for registering information for identifying the purchase management data that is the basis for generating asset acquisition data in the asset warehousing related table as purchase management data for which asset acquisition posting has been made;
A computer program for causing a computer to execute. The purchase management data includes information on the quantity of purchased items,
The asset acquisition registration step receives input of information related to asset acquisition including the quantity to be acquired, and is input with purchase management data selected from the purchase management data extracted in the asset data selection step Generating asset acquisition data for the quantity of purchased items based on the information related to the asset acquisition and writing to the storage means;
In the asset receipt related table update step, the quantity information corresponding to the purchase management data is further registered in the asset receipt related table,
The asset selection target data selection step refers to the asset warehousing related table, and purchase management data in which the entire quantity of purchased items among the purchase management data in the storage unit that matches the search condition has not been acquired and posted. Extract,
The computer program according to claim 11. When data for canceling acceptance or data for reversal of purchase management data for which asset acquisition has been posted is registered in the storage means, the purchase management data contains information indicating that asset acquisition of the transfer source is invalid. Causing the computer to further execute an asset receipt related table purification step for writing into the asset receipt related table;
The computer program according to claim 11 or 12, characterized in that the computer program. A warning output step for outputting a warning when data for canceling the acceptance of the purchase management data to which asset acquisition has been posted is detected is not registered in the storage means when the reversal data for the purchase management data is not registered in the storage means. To execute,
The computer program according to claim 13. The purchase management data includes information on financial resources and amount,
The asset acquisition registration step generates the asset acquisition data inheriting the information on the financial resources and the amount in the purchase data.
The computer program according to any one of claims 11 to 14, characterized in that:

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