JP2007011567A - Accounting processor, accounting method and program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To output financial accounting documents or management accounting documents in a short time by determining journal detail data in management units. <P>SOLUTION: Based on journal details inputted from an input/output part 1, a data processing part 2 sets management unit based detail creation keys for creating detail data; creates result details from the journal details by means of the management unit based detail creation keys while referring to information in an auxiliary storage part 3; and accumulates the result details so as to create detail data. <P>COPYRIGHT: (C)2007,JPO&INPIT

Description

  The present invention relates to a technique for managing journal detail data so that it can be easily aggregated.

  In the conventional management accounting and financial accounting system, it is necessary to create necessary details when preparing the financial accounting and management accounting forms.

  On the other hand, in recent years, there has been an increasing demand for immediate output of management accounting and financial accounting reports in order to grasp management analysis and business execution status.

  In addition, the storage capacity of computers has increased, and it has become possible to store enormous data such as management accounting details and financial accounting details within the accounting period.

Here, a first file that stores unit data composed of amount data and attribute information indicating amounts of attributes such as whether medical income / non-medical income, whether insurance is applied or not, and a plurality of amount data And a CPU for calculating the amount by first index by accounting for each index while setting the payment time based on attribute information included in the same unit data as the plurality of amount data, and using the calculation result for the calculation By providing a second file that is stored in association with unit data, it is possible to efficiently execute not only financial accounting but also management accounting, and to analyze profits and profits by breaking down into clinical departments, medical practice, etc. The technique which can do is proposed (for example, refer patent document 1).
JP 2001-325354 A

  However, the conventional example described above has the following problems.

  When creating financial accounting and management accounting forms, it took time to output the forms because necessary details were created.

  The present invention has been made in view of the circumstances described above. The purpose of the present invention is to grasp journal entry details data for each management unit so that a financial accounting form, a management accounting form, etc. can be output in a short time. is there.

In order to solve the above problems, the present invention provides means for setting a description creation key for each management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A means for creating actual detail data from journal entries while referring to each information such as data type,
An accounting processing apparatus comprising: means for accumulating the actual detail data and creating the detail data.

Also, the present invention provides a means for setting a management unit-specific statement creation key for creating a management accounting statement and a financial accounting statement;
This is a management unit detailing key, which identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdown, the management item identification and the relationship between the management items, A means for creating a management accounting actual item and a financial accounting actual item from a journal entry item while referring to each information such as a data type,
Means for accumulating the management accounting performance details to create the management accounting details;
An accounting processing apparatus comprising: means for accumulating the financial accounting performance details and creating the financial accounting details.

The present invention also includes a step of setting a detail creation key for each management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, Creating actual item data from journal details while referring to each information such as data type,
And storing the actual detail data to create the detail data.

In addition, the present invention includes a step of setting a description creation key for each management unit for creating a management accounting statement and a financial accounting statement;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A step of creating a management accounting actual item and a financial accounting actual item from the journal entry item while referring to each information such as the data type,
Accumulating the management accounting performance details to create the management accounting details;
An accounting processing method is provided that includes the step of accumulating the financial accounting performance details to create the financial accounting details.

The present invention also provides a computer,
A function to set a detail creation key for each management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, While referring to each information such as data type, the function to create the actual details data from the journal details,
A program for realizing the function of accumulating the actual detail data and creating the detail data is provided.

The present invention also provides a computer,
A function that allows you to set a line-by-control line creation key for creating control line items and financial line items,
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A step of creating a management accounting actual item and a financial accounting actual item from the journal entry item while referring to each information such as the data type,
A function for accumulating the management accounting performance details to create the management accounting details;
A program for realizing the function of accumulating the financial accounting performance details and creating the financial accounting details is provided.

  According to the present invention, it is possible to grasp the journal entry data for each management unit and output a financial accounting form, a management accounting form, etc. in a short time.

  Hereinafter, an embodiment of the present invention will be described in detail with reference to the drawings. In addition, the same code | symbol is attached | subjected to the common part in each figure.

  Referring to FIG. 1, the accounting processing apparatus according to the present embodiment includes an input / output unit 1, a data processing unit 2, and an auxiliary storage unit 3.

  The input / output unit 1 has a function of performing master input processing and processing instructions and notifications.

  The data processing unit 2 has a function of processing the read data. In the key master registration process (ST21), the details creation key for each management unit is set and the journal detail data is used to perform the actual detail creation process (ST22), the management accounting detail creation process (ST23), and the financial accounting statement creation process (ST24) By carrying out a series of processing, the details by management unit are created and stored for the accounting period.

  The auxiliary storage unit 3 has a function of storing processed data. It includes a key master 31, an organization / organization information master 32, a subject / subject information master 33, an auxiliary / auxiliary information master 34, and a management / management information master 35, and further includes journal entry details data 36, management accounting results details Data 37, financial accounting result detailed data 38, management accounting detailed data 39, and financial accounting detailed data 40 are stored.

  The accounting processing apparatus has a known configuration of an operation input unit, a ROM (Read Only Memory), a RAM (Random Access Memory), a communication interface, a display unit, an HD (Hard Disk), and a CPU ( Central Processing Unit), and these units are connected by a bus.

  The operation input unit includes a keyboard and a mouse, and outputs an operation signal corresponding to the operation of the keyboard and mouse to the CPU. The ROM stores a program that controls basic control of each part of the apparatus. The RAM is used as a work area for the CPU, and temporarily stores programs executed by the CPU and various data.

  When connected to the network, the communication interface controls data communication performed between the accounting processing apparatus and a communication apparatus via the Internet or the like. The display unit is a CRT (Cathode-Ray Tube) or an LCD (Liquid Crystal Display).

  The HD stores various software for controlling the accounting processing apparatus such as an operating system.

  Next, the operation of this embodiment will be described. It is assumed that various transactions as shown in FIG.

  First, in the above key master registration process (ST21), as shown in FIG. 3, “transaction date” is used as the account creation key for creating the details for management accounting and financial accounting from the key master registration screen. , "Course" is the condition of the subject to be managed, "Assistance" is the condition of the item breakdown such as customer, supplier, organization name, etc. "Management" is the condition of the item breakdown of the product / person in charge, "Data type" Registers the data classification conditions such as accounting, budget, and allocation data type in the key master 31.

  The key master 31 has key information for each management unit. Here, <Management Unit Detail Creation Key> has a description creation key item as a management unit, and for management accounting, there are transaction date / organization / subject / subsidiary / management / data type, and financial. For accounting, there are transaction date / organization / subject / subsidiary / data type. In this way, a plurality of items (attributes) are defined as keys.

  In the example shown in FIG. 3, all the “subjects”, all “subsidies”, all “management”, “data type” in accounting / budget / allocation, and “date of transaction” in accounting Each period is set and registered. In addition, the “Item” in the financial accounting details is an item other than the internal transaction account, “Subsidy” is only for customers and suppliers, “Management” is not used, “Data type” is only for accounting / allocation, “Transaction” The date is set and registered for each accounting period.

  Next, in the above-described actual balance creation process (ST22), as shown in FIG. 4, the journal detail data 36 is totaled and processed with the management unit detail creation key set in the key master 31, and the financial accounting actual detail data 38 is obtained. And management accounting result detailed data 37 is created.

  For aggregated items such as gross profit and PL net income that do not occur in the journal entry detail data 36, refer to the item identification and relationship between items in the item master 33-1 and item information master 33-2, and the customer Journal summary items such as totals, supplier totals, organizational totals, etc., refer to the auxiliary identification and the relationship between the auxiliary in the auxiliary master 34-1 and auxiliary information master 34-2, as well as product totals, person in charge, etc. The management summary items in FIG. 4 summarize the journal entry detail data 36 while referring to the management identification of the management master 35-1 and the management information master 35-2 and the relationship between management, and the financial accounting actual detail data 38 and the management accounting actual detail. Data 37 is created.

  Next, in the above-mentioned management accounting statement creation process (ST23), as shown in FIG. 5, the management accounting result statement data 37 is accumulated for the accounting period, and the management accounting statement data 39 is created.

  As in step ST23, in the financial accounting statement creation process (ST24) described above, as shown in FIG. 6, the financial accounting actual result statement data 38 is accumulated for the accounting period to create the financial accounting statement data 40.

  According to the above embodiment, every time journal data such as transaction / cost / budget / allocation / financial data is generated, journal detail data is created in real time, and details for management accounting and financial accounting are prepared. This makes it possible to immediately output a form of management accounting or financial accounting.

  Each of the above-described embodiments is a preferred embodiment of the present invention, and various modifications can be made without departing from the scope of the present invention. For example, the processing for realizing the function of the present apparatus may be performed by causing each unit to read and execute a program for realizing the function of the accounting processing apparatus in the above embodiment. Further, the program is transmitted to another computer system by a transmission wave via a computer-readable recording medium such as a CD-ROM or a magneto-optical disk, or via a transmission medium such as the Internet or a telephone line. Also good.

  Each of the above-described embodiments has been described with respect to a configuration in which each function is realized as a single computer system. However, the present invention can be applied to a system configuration in which a plurality of server devices are added for each function. is there.

It is a schematic block diagram of the accounting processing apparatus in embodiment of this invention. It is a figure which shows the outline | summary of the transaction used as the foundation of the accounting process in embodiment of this invention. It is a figure explaining key master registration processing. It is a figure explaining a performance details creation process. It is a figure explaining management accounting statement creation processing. It is a figure explaining a financial accounting statement creation process.

Explanation of symbols

1 Input / Output Unit 2 Data Processing Unit 3 Auxiliary Storage Unit 31 Key Master 32 Organization / Organization Information Master 33 Subject / Subject Information Master 34 Auxiliary / Auxiliary Information Master 35 Management / Management Information Master 36 Journal Details Data 37 Management Accounting Results Detail Data 38 Financial Accounting actual item data 39 Management accounting item data 40 Financial accounting item data

Claims (9)

Means for setting a detail creation key for each management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A means for creating actual detail data from journal entries while referring to each information such as data type,
Means for accumulating the actual detail data and creating the detail data. A means of setting a line-by-control line creation key for creating control line items and financial line items;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A method for creating a management accounting actual item and a financial accounting actual item from a journal item while referring to each information such as a data type,
Means for accumulating the management accounting performance details to create the management accounting details;
Means for accumulating the financial accounting performance details and creating the financial accounting details.   Each time a journal entry occurs, the journal entry details are aggregated using the set management unit detail creation key, the management accounting details and the financial accounting details are created, and the details are accumulated for each accounting period management unit. The accounting processing apparatus according to claim 2. A step of setting a detail creation key by management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, Creating actual item data from journal details while referring to each information such as data type,
Accumulating the actual detail data and creating the detail data. Setting up a line-by-control key for creating control lines and financial lines,
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A step of creating a management accounting actual item and a financial accounting actual item from the journal entry item while referring to each information such as the data type,
Accumulating the management accounting performance details to create the management accounting details;
Storing the financial accounting result details to create the financial accounting details.   Each time a journal entry occurs, the journal entry details are aggregated using the set management unit detail creation key, the management accounting details and the financial accounting details are created, and the details are accumulated for each accounting period management unit. The accounting method according to claim 5. On the computer,
A function to set a detail creation key for each management unit for creating detail data;
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, While referring to each information such as data type, the function to create the actual details data from the journal details,
A program for realizing the function of accumulating the actual detail data and creating the detail data. On the computer,
A function that allows you to set a line-by-control line creation key for creating control line items and financial line items,
This is a management unit detailing key that identifies the organization and the relationship between the upper and lower organization, the subject identification and the relationship between the upper and lower subjects, the item breakdown identification and the relationship between the item breakdowns, the management item identification and the relationship between the management items, A step of creating a management accounting actual item and a financial accounting actual item from the journal entry item while referring to each information such as the data type,
A function for accumulating the management accounting performance details to create the management accounting details;
A program for realizing the function of accumulating the financial accounting performance details and creating the financial accounting details.   Every time a journal entry occurs, the journal entry details are aggregated with the set management unit detail creation key, the management accounting details and the financial accounting details are created, and the details are accumulated for each accounting period management unit. The program according to claim 8.

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