JP2012181731A - Accounting system, accounting method and accounting program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To produce an accounting system, an accounting method and an accounting program which are easily operable and in which settings are easily changeable, in accounting processing for a plurality of organizations.SOLUTION: An accounting system 201 comprises: a setting part 1 which sets whether a plurality of organizations of accounting management objects are base organizations which are organizations related to an entity of a transaction or total organizations which are organizations for totaling up a balance; an organization system management part 1 managing a relationship between organizations by a hierarchic structure; and a total offset part 3 totaling up the balance of the base organizations with the upper total organizations and performing an internal offset between the base organizations in totaling up with the total organizations, based on the hierarchic structure.

Description

  The present invention relates to an accounting system, an accounting method, and an accounting program, and more particularly, to an accounting system, an accounting method, and an accounting program having a management connection function.

  Currently, there is a need to aggregate company groups from various perspectives such as segments as internal information.

  However, even when aggregation is performed according to management accounting requirements, manual work is required to offset transactions between affiliated companies each time the tabulation of aggregation is changed. This is a very complicated task and has a high degree of difficulty.

  For this reason, there is a demand for a function capable of performing totaling and offsetting flexibly even if the point of tabulation is changed in management consolidation.

  For example, Japanese Patent Laid-Open No. 2001-028586 (Patent Document 1) discloses the following technique. That is, each group company terminal creates a financial statement using its own accounting system and transmits it to a higher-level regional management server. The regional management server concatenates the financial statements sent from the group company terminals included in each region and transmits them to the main server. The main server consolidates the financial statements sent from each regional management server. When consolidating financial statements with the regional management server or the main server, the transaction between group companies is subtracted from each item of the financial statements using only the sales-side transaction information. The group company terminal also includes an interface device that converts the transaction information created by the unique system into the system of the main body server, and performs conversion by this interface device and transmits it to the regional control server.

  Japanese Patent Laid-Open No. 2001-325419 (Patent Document 2) discloses the following technique. That is, when the business partner is the consolidated company or the parent company, the parent company and the consolidated company input the consolidation code when inputting the journal data and store the consolidated code in the accounting data. Next, the settlement file is created by inputting the settlement summary accounting data into the accounting file for each company at the closing date of each company. Next, the parent company performs the consolidation process with the parent company's closing file based on the concatenation code based on the closing file of the consolidated company whose closing date is the same as that of the parent company and the temporary closing file of the consolidated company whose closing date is different from the parent company. Enter the adjustment accounting data, create a consolidated accounting file, and create a consolidated financial statement.

  JP-A-2005-234734 (Patent Document 3) discloses the following technique. That is, in an accounting information system for creating a form in a predetermined format based on accounting data, an input means for accepting input of the support dictionary registration contents and accounting data input, and a database for storing the input support dictionary registration contents And storage means for storing a database for storing accounting data, and reverse journal data for offsetting a predetermined transaction based on the accounting data and the registered contents of the support dictionary, and the reverse journal data thus created There is provided reverse journal creation means for storing a database to be stored in the storage means, and predetermined form creation means for creating a form of the predetermined format based on the accounting data and the reverse journal data.

  Japanese Unexamined Patent Application Publication No. 2007-122388 (Patent Document 4) discloses the following technique. That is, the journal detail data includes items of year, month, organization, subject, auxiliary, and data classification, and the balance creation key for each management unit in which the aggregation condition for each management unit is preset for the above items is associated with the identification information. The stored key master, the organization information master in which the higher organization name is set for each organization name, and the specified balance creation key for each management unit are read from the key master, and based on this, the target data in the journal entry data Determine the intermediate aggregation unit, create actual balance data by compressing the target data into aggregate unit data, refer to the actual balance creation processing means to output and the organization information master, and the above compressed actual results of each organization belonging to the upper organization And a stacked balance calculation processing means for stacking and outputting the balance data.

  Japanese Patent Laid-Open No. 11-203373 (Patent Document 5) discloses the following technique. That is, a computer network having a database is constructed between each company AB that constitutes a group company, and A company creates billing data that can input and display transaction data having contents sufficient to specify a commercial transaction, While the transaction data is stored in the database, the billing data is transmitted to the company B in a state where the transaction data can be displayed, and the transmission / reception date and time is added to the transaction data. Company B confirms the transaction data through the received billing data, creates payment data representing processed, sends this payment data to Company A, adds the transmission / reception date / time to the transaction data, and transmits / receives the payment data In the group company, it is possible to individually cancel the business transactions that have been completed by a specific date and time.

JP 2001-222656 A JP 2001-325419 A JP 2005-234734 A JP 2007-122388 A JP-A-11-203373

  However, the techniques described in Patent Documents 4 and 5 are mechanisms for automatically canceling transactions between affiliated companies by transmitting billing data to the other party and selecting and confirming the other party's account for the settlement of the group company. . For this reason, there are the following problems.

  First, there is a problem that it is necessary to clarify that the slip is to be offset when issuing a slip. In other words, even if the other party is changed to consolidated or non-consolidated after the voucher is issued, the change will not be reflected. That is, cancellation and re-registration processing is required for each slip.

  Further, when canceling an internal transaction, there is a problem in that the operation becomes complicated because selection and confirmation processing is necessary at the other party. This is because the operation is complicated because it is necessary to select and confirm a cancellation target for each transaction information, that is, for each slip. That is, when dealing with a large number of slips, it is easily imagined that the selection and confirmation process takes time, and the settlement work takes a lot of time.

  That is, a technique for facilitating operation and setting change in accounting processing for a plurality of organizations is desired beyond the techniques described in Patent Documents 1 to 5.

  The present invention has been made to solve the above-described problems, and an object of the present invention is to provide an accounting system, an accounting method, and an accounting method capable of facilitating operation and setting change in accounting processing for a plurality of organizations. To provide an accounting program.

  In order to solve the above problems, an accounting system according to an aspect of the present invention is a base organization that is an organization related to the substance of a transaction, or an organization for counting balances, for a plurality of organizations that are accounting management targets. A setting unit for setting whether the organization is a total organization, an organization system management unit for managing the relationship between each of the organizations in a hierarchical structure, and the balance of the base organization based on the hierarchical structure. And a total offset unit for performing internal offset between the base organizations in totaling the total organization.

  In order to solve the above-mentioned problems, an accounting method according to an aspect of the present invention is a base organization that is an organization related to the substance of a transaction, or an organization for totaling balances, for a plurality of organizations that are accounting management targets. A step of setting whether the organization is a total organization, a step of managing the relationship between the organizations by a hierarchical structure, and based on the hierarchical structure, the balance of the base organization is aggregated in the upper total organization, And performing internal offset between the base tissues in the aggregation to the total tissues.

  In order to solve the above-described problems, an accounting program according to an aspect of the present invention collects the balance of a plurality of organizations that are accounting management targets, whether they are base organizations that are related to the substance of transactions, or a balance. Determining whether the organization is a total organization, a step of managing the relationship between the organizations by a hierarchical structure, and based on the hierarchical structure, the balance of the base organization is transferred to the upper total organization. And a step of executing an internal offset between the base tissues in the totaling of the total tissues.

  According to the present invention, operations and setting changes can be facilitated in accounting processing for a plurality of organizations.

It is a schematic block diagram of the accounting system which concerns on embodiment of this invention. It is a block diagram which shows the control structure which the accounting system which concerns on embodiment of this invention provides. It is a block diagram which shows the control structure which the accounting system which concerns on embodiment of this invention provides. It is a flowchart which shows the operation | movement procedure at the time of the accounting system which concerns on embodiment of this invention performs an accounting process. It is a figure which shows an example of the input information from an auxiliary master. It is a figure which shows an example of the input information from an input part. It is a figure which shows an example of an organization system master. It is a figure which shows an example of the balance according to each organization. It is a figure which shows an example of the aggregation process result to the company by the accounting system which concerns on embodiment of this invention. It is a figure which shows an example of the aggregation processing result to the district total by the accounting system which concerns on embodiment of this invention. It is a figure which shows an example of the aggregation processing result to the group total by the accounting system which concerns on embodiment of this invention. It is a figure which shows the other example of the balance according to each organization. It is a figure which shows an example of the aggregation processing result to the total organization by the accounting system which concerns on embodiment of this invention.

  Hereinafter, embodiments of the present invention will be described with reference to the drawings. In the drawings, the same or corresponding parts are denoted by the same reference numerals and description thereof will not be repeated.

  The accounting system according to the embodiment of the present invention typically has a basic structure of a computer having a general-purpose architecture, and provides various functions as described later by executing a preinstalled program. . In general, such a program is stored in a recording medium such as a flexible disk and a CD-ROM (Compact Disk Read Only Memory) or distributed via a network or the like.

  The program according to the embodiment of the present invention may be provided by being incorporated in a part of another program such as an OS. Even in this case, the program itself according to the embodiment of the present invention does not include a module included in the other program as described above, and the process is executed in cooperation with the other program. That is, the program according to the embodiment of the present invention may be in a form incorporated in such another program.

  Alternatively, some or all of the functions provided by program execution may be implemented as a dedicated hardware circuit.

[Device configuration]
FIG. 1 is a schematic configuration diagram of an accounting system according to an embodiment of the present invention.

  Referring to FIG. 1, an accounting system 201 includes a CPU (Central Processing Unit) 101 that is an arithmetic processing unit, a main memory 102, a hard disk 103, an input interface 104, a display controller 105, and a data reader / writer 106. And a communication interface 107. These units are connected to each other via a bus 121 so that data communication is possible.

  The CPU 101 performs various operations by developing programs (codes) stored in the hard disk 103 in the main memory 102 and executing them in a predetermined order. The main memory 102 is typically a volatile storage device such as a DRAM (Dynamic Random Access Memory), and stores data indicating various arithmetic processing results in addition to programs read from the hard disk 103. To do. The hard disk 103 is a non-volatile magnetic storage device, and stores various setting values in addition to programs executed by the CPU 101. The program installed in the hard disk 103 is distributed in a state of being stored in the recording medium 111 as will be described later. In addition to the hard disk 103 or instead of the hard disk 103, a semiconductor storage device such as a flash memory may be employed.

  The input interface 104 mediates data transmission between the CPU 101 and an input unit such as a keyboard 108, a mouse 109, and a touch panel (not shown). That is, the input interface 104 receives an external input such as an operation command given by the user operating the input unit.

  The display controller 105 is connected to a display 110 that is a typical example of a display unit, and controls display on the display 110. That is, the display controller 105 displays the result of image processing by the CPU 101 to the user. The display 110 is, for example, an LCD (Liquid Crystal Display) or a CRT (Cathode Ray Tube).

  The data reader / writer 106 mediates data transmission between the CPU 101 and the recording medium 111. That is, the recording medium 111 is distributed in a state where a program executed by the accounting system 201 is stored, and the data reader / writer 106 reads the program from the recording medium 111. Further, the data reader / writer 106 writes the processing result in the accounting system 201 into the recording medium 111 in response to the internal command of the CPU 101. The recording medium 111 is, for example, a general-purpose semiconductor storage device such as CF (Compact Flash) and SD (Secure Digital), a magnetic storage medium such as a flexible disk, or a CD-ROM (Compact Disk Read Only). Memory).

  The communication interface 107 mediates data transmission between the CPU 101 and other personal computers and server devices. The communication interface 107 typically has an Ethernet (registered trademark) or USB (Universal Serial Bus) communication function. Instead of installing the program stored in the recording medium 111 in the accounting system 201, a program downloaded from a distribution server or the like via the communication interface 107 may be installed in the accounting system 201.

  The accounting system 201 may be connected to another output device such as a printer as necessary.

[Control structure]
Next, a control structure for providing a management connection function in the accounting system 201 will be described.

  2 and 3 are block diagrams showing a control structure provided by the accounting system according to the embodiment of the present invention. Each block in the accounting system 201 shown in FIGS. 2 and 3 is provided by developing a program (code) stored in the hard disk 103 in the main memory 102 and causing the CPU 101 to execute it. Note that part or all of the control structure of the accounting system 201 shown in FIGS. 2 and 3 may be realized by dedicated hardware and / or a wiring circuit.

  With reference to FIG. 2 and FIG. 3, the accounting system 201 includes an input unit 11, a data processing unit 12, and an output unit 14 as its control structure. The data processing unit 12 includes an update unit (organization system management unit and setting unit) 1, an update unit (balance management unit) 2, and an update unit (total offset unit) 3. The accounting system 201 includes a storage unit 13. The storage unit 13 corresponds to, for example, the main memory 102 or the hard disk 103 shown in FIG.

  The accounting system 201 holds a balance for each recording organization of the recorded slip. It has a function of summing up the corresponding organization to a higher organization in the balance counting process and a function of internally canceling transactions between organizations within a company or between affiliated companies within a group company. This solves the above-mentioned problem.

  Specifically, it has the following functions 1-4. The function 1 and the function 2 are realized by the update unit 1, and the function 3 and the function 4 are realized by the update unit 3.

  Function 1 is a function for managing relationships between organizations with an internal code representing a parent-child relationship. With this function, relationships between affiliated companies can be managed in the same organizational structure as in-house organizations.

  Further, the balance to be offset is the balance for each organization code, subject code, and auxiliary code, and the organization code representing the other party is designated as the subject code for the subject code and the balance for each auxiliary code.

  Function 2 is a function for designating an aggregation unit by setting an organizational structure. That is, in setting the organizational structure, not only an organization related to the transaction entity (hereinafter also referred to as a base organization) but also a temporary organization (hereinafter also referred to as a total organization) for aggregating the subject balance of the base organization. Make it possible. Then, the relationship between affiliated companies and the relationship between departments within the company are designated in the same organizational system.

  Function 3 is a function for counting the balance according to the organizational structure of function 2. In other words, this is a function of totaling the balance of each subject code and auxiliary code of the base organization in the upper total organization.

  Function 4 is a function for performing internal offsetting of inter-department transactions within the company and internal offsetting of group company related company transactions.

  In function 4, according to the correlation between the total organization that aggregates the balance, and the organization code that represents the destination specified in the subcode of the balance by item code and subcode that is aggregated in this total organization, the target balance Is determined whether or not to cancel internally.

  Here, the determination of whether or not to internally cancel can be performed automatically by a computer, and determination by an operator, that is, a human is not necessary. Moreover, since the unit of internal offset is the subject balance for each counterpart specified in the auxiliary code, management becomes easy.

  Specifically, the storage unit 13 stores a subject master 31, an auxiliary master 32, an organization system master 33, base balance data 34, and product balance data 35.

  The subject master 31 and the auxiliary master 32 record name information necessary for slip registration and form output in advance.

  The auxiliary master 32 has an auxiliary code and an auxiliary name for each auxiliary identification. In particular, when the auxiliary identification is an organization master, it is possible to distinguish between the base organization and the total organization according to the classification.

  Further, the auxiliary identification of the auxiliary master 32 and the auxiliary identification of the subject master 31 are linked, and the breakdown of the subject balance can be managed for each subject code and the auxiliary code.

  The organizational system master 33 stores data of organizational system information that positions the hierarchical structure of the organization, that is, the upper and lower levels.

  The basic balance data 34 stores balance data for each basic organization code, subject code, and auxiliary code.

  The product balance data 35 stores, in addition to the basic balance data, balance data for each organizational system code including a total organization, a subject code, and an auxiliary code.

  Based on the information given from the input unit 11, the update unit 1 updates the organizational system information to the organizational system master 33 by targeting the content whose auxiliary identification of the auxiliary master 32 is the organizational master.

  The update unit 2 registers the slip with reference to the subject master 31 and the auxiliary master 32 based on the information given from the input unit 11 and updates the base balance data 34.

  Based on the execution instruction information given from the input unit 11, the update unit 3 refers to the organizational structure master 33 and the base balance data 34 and creates the accumulated balance data 35. The update unit 3 performs a counting process and a canceling process in the creation of the accumulated balance data 35.

  Based on the output instruction information given from the input unit 11, the output unit 14 refers to the item master 31 and the auxiliary master 32 from the accumulated balance data 35 and outputs a form.

  In other words, the updating unit 1 sets, for a plurality of organizations to be accounted for, whether it is a base organization that is an organization related to the substance of a transaction or a total organization that is an organization for collecting balances.

  Further, the update unit 1 manages the relationship between the organizations in a hierarchical structure with respect to a plurality of organizations that are accounting targets. More specifically, the updating unit 1 manages the hierarchical structure between affiliated companies and between departments in the company as the same organizational system. For example, the update unit 1 manages the relationship between each organization using a code indicating the hierarchical position of each organization in the organization system.

  Based on the hierarchical structure managed by the update unit 1, the update unit 3 aggregates the balance of the base organization in the upper total organization and performs internal offset between the base organizations in the total organization.

  More specifically, the update unit 2 manages the balance for each base organization. Based on the hierarchical structure managed by the update unit 1 and the balance of each base organization managed by the update unit 2, the update unit 3 performs aggregation of the balance of the base organization and internal offset between the base organizations. For example, the update unit 3 performs an internal offset for inter-department transactions in the company or an internal offset for inter-company transactions.

[Operation]
Next, the operation of the accounting system according to the embodiment of the present invention will be described with reference to the drawings. In the embodiment of the present invention, the accounting method according to the embodiment of the present invention is implemented by operating the accounting system 201. Therefore, the description of the accounting method according to the embodiment of the present invention is replaced with the following description of the operation of the accounting system 201. In the following description, FIG. 1 is referred to as appropriate.

  FIG. 4 is a flowchart showing an operation procedure when the accounting system according to the embodiment of the present invention performs accounting processing.

  Referring to FIG. 4, first, update unit 1 is a base organization that is an organization related to the substance of a transaction or a total organization that is an organization for collecting balances for a plurality of organizations that are accounting targets. Is set (step S1).

  Next, the update unit 1 manages the relationship between the organizations in a hierarchical structure. Specifically, the updating unit 1 updates the organization system information by giving the organization system information to the organization system master 33 based on the information given from the input unit 11 for the content whose auxiliary identification of the auxiliary master 32 is the organization master. (Step S2).

  Next, the update unit 2 manages the balance for each base organization. Specifically, the update unit 2 registers a slip with reference to the subject master 31 and the auxiliary master 32 based on the information given from the input unit 11, and updates the base balance data 34 (step S3).

  Next, based on the hierarchical structure managed by the update unit 1 and the balance of each base organization managed by the update unit 2, the update unit 3 aggregates the balance of the base organization into the upper total organization, In aggregation, internal offset between base tissues is performed. Specifically, the update unit 3 creates the accumulated balance data 35 with reference to the organizational structure master 33 and the base balance data 34 based on the execution instruction information given from the input unit 11 (step S4).

  Next, based on the output instruction information given from the input unit 11, the output unit 14 refers to the item master 31 and the auxiliary master 32 from the product balance data 35 and outputs a form (step S5).

  Next, the update process of the organizational structure master will be described in detail.

  FIG. 5 is a diagram illustrating an example of input information from the auxiliary master.

  Referring to FIG. 5, the organizational structure information given from input unit 11 is supplied to update unit 1. The updating unit 1 refers to the auxiliary master 32 and extracts the auxiliary code and auxiliary name for which auxiliary identification is set in the organization master.

  FIG. 6 is a diagram illustrating an example of input information from the input unit. FIG. 7 is a diagram illustrating an example of an organization system master.

  Referring to FIGS. 6 and 7, update unit 1 targets an auxiliary code for which auxiliary identification is set in the organization master as an object, based on the organizational system information given from input unit 11, for each auxiliary code. The organization system master 33 is created by calculating the code and the display order.

  Here, the organization system code is a code representing a position corresponding to the corresponding organization in the organization system diagram, and the code represents the position information for each hierarchy in two-byte divisions.

  Specifically, when viewed from the upper byte side of the organizational structure code, for example, “01” is the group total, “0101” is the Osaka area, “0102” is the Tokyo area, “010101” is the A company, and “010102” is Company B, “010203” represents Company C.

  Further, the slip registration information including the recording date given from the input unit 11 and the borrowing organization code / subject code / subsidiary code / amount is supplied to the update unit 2.

  Then, the update unit 2 refers to the item master 31 and the auxiliary master 32, registers the slip, collects the amount by the recording date, the organization code, the item code, and the auxiliary code, and updates the base balance data 34. In FIG. 2, slip data related to slip registration is omitted for the sake of simplicity.

  As for the amount of the basic balance data 34, the booked amount and the balance are held. In FIG. 2, for the sake of simplicity, the date of recording and the amount recorded for lending are omitted.

  Next, the processing of subject aggregation and internal offset will be described in detail.

  FIG. 8 is a diagram illustrating an example of a balance for each organization.

  Based on the organizational system master 33 created by the updating unit 1 and the basic balance data 34 updated by the updating unit 2, the updating unit 3 stores the accumulated balance data 35 for each organizational system code, item code, and auxiliary code. create.

  More specifically, the update unit 3 converts the organization code of the base balance data 34 into an organization system code with reference to the organization system master 33, and reflects the contents of the base balance data 34 to store the accumulated balance data 35. create.

  Next, the aggregation process to the total organization will be described in detail.

  Referring to FIG. 3, in the accumulated balance data 35, the update unit 3 includes not only the balance for each base organization, that is, the balance of the organization system code 01010109999, the organization system code 010101039999, the organization system code 010101029999, and the organization system code 010102039999. Based on the hierarchical structure registered in the organizational structure master 33, that is, information for positioning the upper and lower levels, the balance for each base organization is aggregated and updated in the upper total organization.

  Specifically, the update unit 3 includes the balance by total organization, that is, the balance of the organization system code 0999999999999, the balance of the subject code K001 and the auxiliary code A001, and the balance including the balance of the organizational system code 0999999999999, the subject code K101 and the auxiliary code C201. Balance data 35 is created.

  FIG. 9 is a diagram showing an example of the result of the aggregation process to the company by the accounting system according to the embodiment of the present invention.

  Referring to FIG. 9, update unit 3 aggregates balances by subject into a company based on the balances by organization shown in FIG. 8.

  In other words, the update unit 3 aggregates the accounting for the A company, the procurement for the A company, and the sales for the A company. The updating unit 3 aggregates the accounting for B company and the business for B company. The updating unit 3 aggregates the accounting for the company C and the business for the company C.

  FIG. 10 is a diagram showing an example of the result of the aggregation processing to the district total by the accounting system according to the embodiment of the present invention.

  Referring to FIG. 10, update unit 3 then aggregates the portion for Company A and Company B as the Osaka area, and internally offsets the balance in which Company A and Company B are designated as the auxiliary code.

  Specifically, the renewal unit 3 includes “(Seki) Accounts Receivable Company A Procurement 110”, “(Seki) Accounts Payable Company B Sales 110”, “(Seki) Cost of Sales B Company Sales 110” and “(Seki) Sales”. Offset Company A Procurement 110 ”. Moreover, the update part 3 aggregates the part for C company as a Tokyo area.

  FIG. 11 is a diagram showing an example of the result of the aggregation processing to the group total by the accounting system according to the embodiment of the present invention.

  Referring to FIG. 11, update unit 3 then aggregates the Osaka area and the Tokyo area. Here, the update unit 3 internally cancels the balances in which the A company and the C company are designated as auxiliary codes.

  Specifically, the renewal unit 3 has “(Seki) accounts receivable A company procurement 120”, “(Seki) accounts payable C company sales 120”, “(Seki) cost of sales C company sales 120” and “(Seki) sales”. Offset Company A Procurement 120 ”.

  In this way, the update unit 3 is the case where the auxiliary identification of the subject corresponding to the balance aggregated in the total organization is the organization master for the total organization that is the processing target, and the subordinate of the total organization that is the processing target When the organization code matches the auxiliary code of the balance, internal offset processing is executed.

  Note that the update unit 3 is not limited to the case where the organizational hierarchy in the organizational structure master is three as shown in FIG. The accumulated balance data 35 for all the organizations registered on the master is created.

  Next, another example of subject aggregation and internal offset processing will be described.

  FIG. 12 is a diagram illustrating another example of the balance for each organization.

  Referring to FIG. 12, in this process, attention is paid only to company A in the examples shown in FIGS. That is, in order to accurately grasp the balance of each organization within A, internal transactions, A company sales, PL profit and BS profit are further recorded in A company procurement and A company sales.

  Here, an example of a transaction in which a product acquired from the outside by Procurement of Company A is sold to Company A's business with the profit (8) and sold to Company A for an amount of 238 is shown.

  FIG. 13 is a diagram showing an example of the result of the aggregation processing to the total organization by the accounting system according to the embodiment of the present invention.

  Referring to FIG. 13, updating unit 3 aggregates Company A accounting, Company A procurement, and Company A sales, and internally offsets the balance in which Company A procurement and Company A sales are designated as auxiliary codes.

  Specifically, the update unit 3 offsets “(Seki) cost of sales A company procurement 238” and “(Seki) sales A company business 110”.

  As described above, in the accounting system according to the embodiment of the present invention, the updating unit 1 aggregates the balances of a plurality of organizations that are accounting management targets, whether they are base organizations that are related to the substance of transactions. It is set whether it is a total organization which is an organization for the purpose. In addition, the update unit 1 manages the relationship between the organizations in a hierarchical structure. Then, the updating unit 3 aggregates the balance of the base organization to the upper total organization based on the hierarchical structure managed by the update unit 1, and performs internal offset between the base organizations in the aggregation to the total organization.

  That is, in the accounting system according to the embodiment of the present invention, the aggregation processing and the internal offset processing are performed based on the organizational system master and the balance for each base organization. Thus, there is no special restriction when registering a large number of slips, and no special operation is required. Therefore, the operation can be facilitated.

  In addition, the configuration that performs the aggregation process and the offset process based on the hierarchical structure can flexibly cope with changes in the organizational structure. That is, the setting change can be facilitated.

  As described above, among the components in the accounting system according to the embodiment of the present invention, the minimum configuration including the updating unit 1 and the updating unit 3 facilitates operation and setting change in accounting processing for a plurality of organizations. It is possible to achieve the object of the present invention.

  In the accounting system according to the embodiment of the present invention, the updating unit 1 manages the hierarchical structure between affiliated companies and between departments in the company as the same organizational system.

  With such a configuration, it is possible to account for internal transactions between affiliated companies in consolidated accounting and between departments within the company. For example, even when each department in a company is managed by an independent profit system, it is possible to correctly grasp the company total.

  In the accounting system according to the embodiment of the present invention, the updating unit 1 manages the relationship between the organizations using a code indicating the hierarchical position of each organization in the organization system.

  As described above, the configuration using the organization system code can manage the relationship between the organizations by a simple process.

  In the accounting system according to the embodiment of the present invention, the update unit 2 manages the balance for each base organization. Based on the hierarchical structure managed by the update unit 1 and the balance of each base organization managed by the update unit 2, the update unit 3 aggregates the balances of the base organizations and internally cancels the base organizations.

  Specifically, in the accounting system according to the embodiment of the present invention, the input data is a balance by base organization, and the setting of aggregation and offsetting is specified by the organization system master. For this reason, it is possible to flexibly cope with the change by re-calculating the accumulated balance according to the change of the organizational system. That is, the setting change can be facilitated.

  Further, in the accounting system according to the embodiment of the present invention, the updating unit 3 performs an internal offset of inter-department transactions within the company or an internal offset of inter-company transactions.

  In this way, with the function of offsetting between affiliated companies in consolidated accounting, in particular, the internal offset function according to the organizational structure, internal transactions between departments within the company can be similarly processed. For example, even when each department in a company is managed by an independent profit system, it is possible to correctly grasp the company total.

  The above embodiment should be considered as illustrative in all points and not restrictive. The scope of the present invention is defined by the terms of the claims, rather than the description above, and is intended to include any modifications within the scope and meaning equivalent to the terms of the claims.

  Although a part or all of the above embodiments can be described as the following supplementary notes, the scope of the present invention is not limited to the following supplementary notes.

[Appendix 1]
For a plurality of organizations that are the object of accounting management, a setting unit for setting whether the organization is a base organization that is an organization related to a transaction entity or a total organization that is an organization for collecting balances,
An organizational system management unit for managing the relationship between the organizations in a hierarchical structure;
A totaling offset unit for counting the balance of the base organization to the higher total organization based on the hierarchical structure, and performing internal offset between the base organizations in the totaling to the total organization system.

[Appendix 2]
The accounting system according to appendix 1, wherein the organizational system management unit manages a hierarchical structure between affiliated companies and departments within the company as the same organizational system.

[Appendix 3]
The accounting system according to appendix 1 or 2, wherein the organization system management unit manages a relationship between the organizations using a code indicating a hierarchical position of each organization in the organization system.

[Appendix 4]
The accounting system further comprises:
A balance management unit for managing the balance of each base organization;
The accounting system according to any one of appendices 1 to 3, wherein the total offset unit performs total calculation of the balance of the base organization and internal offset between the base organizations based on the hierarchical structure and the balance for each base organization. .

[Appendix 5]
The accounting system according to any one of appendices 1 to 4, wherein the total offset unit performs internal offset of inter-department transactions within a company or internal offset of related company transactions.

[Appendix 6]
Setting a plurality of organizations to be accounted for as a base organization that is an organization related to a transaction entity or a total organization that is an organization for counting balances;
Managing the relationship between the organizations by a hierarchical structure;
Accounting the balance of the base organization in the higher total organization based on the hierarchical structure, and performing internal offset between the base organizations in the total organization.

[Appendix 7]
The accounting method according to appendix 6, wherein in the step of managing the relationship between each organization, the hierarchical structure between affiliated companies and between departments within the company is managed as the same organizational system.

[Appendix 8]
The accounting method according to appendix 6 or 7, wherein, in the step of managing the relationship between each organization, the relationship between each organization is managed using a code indicating a hierarchical position of each organization in an organization system.

[Appendix 9]
The accounting method further includes:
Managing the balance of each base organization,
In the step of summing up and offsetting, any one of appendix 6 to 8, wherein the balance of the base organization and the internal offset between the base organizations are performed based on the hierarchical structure and the balance of each base organization The accounting method described.

[Appendix 10]
The accounting method according to any one of appendices 6 to 9, wherein in the step of performing aggregation and offsetting, internal offsetting of inter-department transactions in the company or internal offsetting of transactions between affiliated companies is performed.

[Appendix 11]
On the computer,
Setting a plurality of organizations to be accounted for as a base organization that is an organization related to a transaction entity or a total organization that is an organization for counting balances;
Managing the relationship between the organizations by a hierarchical structure;
An accounting program for summarizing the balance of the base organization in the upper total organization based on the hierarchical structure and performing internal offset between the base organizations in the summation to the total organization .

[Appendix 12]
The accounting program according to appendix 11, wherein in the step of managing the relationship between each organization, the hierarchical structure between affiliated companies and between departments within the company is managed as the same organizational system.

[Appendix 13]
The accounting program according to appendix 11 or 12, wherein in the step of managing the relationship between each organization, the relationship between each organization is managed using a code indicating a hierarchical position of each organization in an organization system.

[Appendix 14]
The accounting program is further stored in a computer,
Executing a step of managing a balance of each base organization;
In the step of summing and offsetting, any one of appendices 11 to 13, wherein the balance of the base organization and the internal offset between the base organizations are performed based on the hierarchical structure and the balance of each base organization The accounting program described.

[Appendix 15]
The accounting program according to any one of appendices 11 to 14, wherein, in the step of performing aggregation and offsetting, internal offsetting of inter-department transactions within the company or internal offsetting of inter-company transactions is performed.

  The present invention is applicable to, for example, an accounting system that processes financial accounting based on management accounting and corporate accounting principles. Therefore, the present invention has industrial applicability.

1 Update Department (Organization System Management Department and Setting Department)
2 Update Department (Balance Management Department)
3 Update Department (Total Offset Department)
11 Input unit 12 Data processing unit 13 Storage unit 14 Output unit 101 CPU
102 Main Memory 103 Hard Disk 104 Input Interface 105 Display Controller 106 Data Reader / Writer 107 Communication Interface 108 Keyboard 109 Mouse 110 Display 111 Recording Medium 121 Bus 201 Accounting System

Claims (7)

For a plurality of organizations that are the object of accounting management, a setting unit for setting whether the organization is a base organization that is an organization related to a transaction entity or a total organization that is an organization for collecting balances,
An organizational system management unit for managing the relationship between the organizations in a hierarchical structure;
A totaling offset unit for counting the balance of the base organization to the higher total organization based on the hierarchical structure, and performing internal offset between the base organizations in the totaling to the total organization system.   The accounting system according to claim 1, wherein the organizational system management unit manages a hierarchical structure between affiliated companies and between departments within the company as the same organizational system.   The accounting system according to claim 1, wherein the organization system management unit manages a relationship between the organizations using a code indicating a hierarchical position of each organization in the organization system. The accounting system further comprises:
A balance management unit for managing the balance of each base organization;
The accounting according to any one of claims 1 to 3, wherein the aggregation offsetting unit aggregates the balance of the base organization and internally offsets between the base organizations based on the hierarchical structure and the balance of each base organization. system.   5. The accounting system according to claim 1, wherein the total offset unit performs internal offset for inter-department transactions within a company or internal offset for related company transactions. Setting a plurality of organizations to be accounted for as a base organization that is an organization related to a transaction entity or a total organization that is an organization for counting balances;
Managing the relationship between the organizations by a hierarchical structure;
Accounting the balance of the base organization in the higher total organization based on the hierarchical structure, and performing internal offset between the base organizations in the total organization. On the computer,
Setting a plurality of organizations to be accounted for as a base organization that is an organization related to a transaction entity or a total organization that is an organization for counting balances;
Managing the relationship between the organizations by a hierarchical structure;
An accounting program for summarizing the balance of the base organization in the upper total organization based on the hierarchical structure and performing internal offset between the base organizations in the summation to the total organization .

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