JP2015007954A - Three-dimensional accounting system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a three-dimensional accounting system that can perform accounting processing and creation of financial statements in time series by inputting, in one action, the amount of money at the intersection of the objective debit side axis, credit side axis, and temporal axis.SOLUTION: In creating financial statements, the debit side and credit side are represented by axes, and the BS subject and PL subject are arranged as addresses, and then the transactions are entered at the intersection of the address of the subject on the debit side axis and the address of the subject on the credit side axis. By adding a temporal axis to the financial statements, the transactions are entered at the intersection of the debit side axis, credit side axis, and temporal axis, and stored. Representing the financial statements with an annual temporal axis creates annual financial statements. Representing the financial statements with a monthly temporal axis creates monthly financial statements.

Description

  The basic concept of the present invention is to construct a multi-dimensional virtual data storage cube that stores business management data. Using a computer, the overall management status of a company is grasped, and cost management and business management are the same. It relates to software for performing management analysis on the platform.

Conventionally, for example, in the construction industry, it is necessary to perform sales management and manufacturing management at the same time, and a construction period occurs. Therefore, a construction ledger for a given year in a given year (at least a construction name and payment for a given construction) It is necessary to create a table showing the amount, deposit amount, and deposit difference. “Contract construction ledger” for the construction industry that is generally marketed, fills in the “contract contract amount” and “construction receipt” as the revenue side, and “material costs”, “labor costs”, “subcontract costs”, “ "Expenses" and "construction information" are entered in chronological order.

  Also, a device that performs current financial accounting processing (generally a device in which application software that operates on the OS is installed in a computer in which a predetermined OS is installed) is used for financial accounting, inventory, purchase, and man-hour management. The accounting management ledger and the like are created on the condition that the data is unified and each data is input by performing a plurality of processes simultaneously.

  For this reason, financial accounting and software expertise and complicated transfer slip processing are required, which complicates the work (a number of data needs to be entered when creating a business management ledger), and easily creates a ledger. There was a drawback that could not.

In addition, as this type of system, for example, one proposed by Patent Document 1 is known. This is to display the bill table on the display and enter the bill information issued by the merchant on this, and also display the payment table on the display and input the payment information every month. . Then, display the construction ledger table on the display, import the invoice table and payment table information created earlier, enter other information, create a construction ledger on a monthly basis, It displays the deposit difference (gross profit) and expense ratio (gross profit ratio) for each construction. Patent Document 2 discloses an input means, a display means, a storage means for storing a construction ledger book, and a process for causing the display means to display a construction ledger for each construction on one screen and storing it in the construction ledger book. In the construction ledger creation device provided with means, the construction ledger displayed on one screen displays the contract amount, the budget for each contractor and the total amount thereof, the cost required for each contractor and the total amount, and the display contents A construction ledger creation device that can be rewritten and additionally entered is disclosed.

JP 2000-123075 A JP 2004-54662 A

  However, in the past, when analyzing multi-dimensional data, it has been common to create separate databases for different purposes and analyze them individually, and conduct business analysis between databases of different dimensions. Was difficult. Therefore, the present inventor has previously proposed a construction ledger, a cash flow system, and a business management system based on a business management system that can solve this problem by using Japanese Patent Laid-Open No. 2009-245140 and 2011-070417.

The business management system of the above-mentioned JP2009-245140 provides a virtual cube as a data storage location as a management location for income (debit), and a virtual cube as a data storage location for expenditure (credit). The data storage location is the debit cube 1 and the credit cube 2, and the debit cube 1 is a multi-dimensional three-dimensional cell of time 1c in the Z-axis direction with customer information 1b on the Y-axis, customer information 1b on the Y-axis. The credit cube 2 sets the expense item information 2a on the X-axis, the payment partner information 2b on the Y-axis, and the multidimensional solid cell of time 2z in the Z-axis direction. In addition, the credit cube 2 can be configured as a multi-dimensional virtual cube with X, Y, and Z axes to easily obtain various types of information for a single construction, and easily create a construction ledger with less man-hours. Those who wear way. Furthermore, in Japanese Patent Application Laid-Open No. 2011-070417, the X-axis, Y-axis, and Z-axis subjects or times are configured and managed in two or more layers to improve versatility, and theoretically, endlessly A business management system using a multidimensional data storage cube that can be created is provided.

However, in general, SMEs and micro-enterprises that do not employ dedicated accounting engineers have difficulty in aligning transaction records and financial results, and having trouble investigating the causes of corporate results from the content of financial results. Furthermore, there is a problem that it is difficult to understand the causal relationship between the contents of the settlement of accounts and the cost of sales.
That is, in the conventional financial statements such as the balance sheet and profit and loss statement, there is a problem that it is impossible to judge at a glance the counterpart items constituting the figure of each subject and the values for each counterpart subject. For example, when “100,000 yen” is listed in the cash item in the balance sheet assets, it is necessary to confirm the counterpart item that constitutes “100,000 yen” and the amount for each counterpart item in the sub-book. It was. Moreover, it is not possible to confirm these values in a time series.
Conventionally, financial statements are a pinpoint result report at a specified time, and in order to obtain information immediately before and after that time, and before and after that time, it was necessary to check with separately prepared financial statements. . In addition, it was extremely difficult to grasp the time-series continuous changes in the figures described in the financial statements.

The BSPL cube of claim 1 of the present invention that solves the above problems records and aggregates transactions in corporate activities using double-entry bookkeeping, and represents “assets” “liabilities” “net assets” “revenue” “expenses”. “Balance sheet item and income statement item” placed on the debit axis (virtual X axis) and “Balance sheet item and income statement item” placed on the credit axis (virtual Y axis) By accumulating in the target intersection cell of “BSPLcube”, which is a three-dimensional virtual cube consisting of time axis (virtual Z axis), balance sheet and income statement results, balance sheet item and income statement item The transaction value between subjects and the transaction value between subject factors are managed simultaneously and in time series, and can be displayed and output.

In addition, the 3D accounting system according to claim 2 is configured such that the time allocated (plotted) on the Z axis in the revenue cube of the BSPL cube consisting of the BS cube, the revenue cube, the cost cube, and the NULL (blank) cube, and the BS subject axis “Revenue cube (cost management)”, which is a three-dimensional virtual cube that consists of “virtual X-axis: subject axis” converted into transaction items and “virtual Y-axis: revenue partner axis” disassembled from the PL subject axis In the BSPL cube, the time placed (plotted) on the Z axis in the cost cube, the “virtual X axis: subject axis” converted from the BS subject axis to the transaction subject, and the “virtual Y-axis: Receives information between “Cost Management cube” and “BSPLcube” consisting of “Cost Cube (Cost Management)” which is a three-dimensional virtual cube consisting of “Cost Axis” We are passing, at the same time financial and cost, and managed in time series, a display, characterized in that to enable the output.

The 3D accounting system according to claim 3 is characterized in that double-entry bookkeeping and cost calculation are managed in three dimensions using the BSPLcube according to claim 1 and the 3D accounting system according to claim 2, and can be displayed and output. .

The 3D accounting system of claim 4 records and aggregates transactions in corporate activities using double-entry bookkeeping, and prepares financial statements to create “assets”, “liabilities”, “net assets” and “revenues” resulting from business activity transactions. ”When expressing“ cost ”, the aggregated value of these and the factors constituting them, and the transaction value between these and the factors constituting them, using“ BSPLCube ”, in debit and credit terms, tabular and It is characterized by the fact that the transaction amount is realized in a single record in a time series, and the transaction amount is realized by one record at the target intersection of BSPLCube for one transaction and aggregation and preparation of financial statements in one business activity. .

When the 3D accounting system according to claim 5 represents “cost” and “unpaid” resulting from a business activity transaction, the aggregate value of these and the factors constituting them, and the transaction between these and the factors constituting them The value is displayed in a tabular form and in a time series in a unit form and a counterparty standard using “Cost Management Cube”.

The 3D accounting system according to claim 6 is characterized in that the accounting process and the preparation of the financial statements are performed in time series by inputting “amount” at the intersection of the target debit axis, credit axis and time axis.

The 3D accounting system of claim 7 records and aggregates transactions in a corporate activity using double-entry bookkeeping, and prepares a financial statement. Aggregation and preparation of financial statements are realized by two input operations of inputting the transaction amount at the target intersection of the BSPL sheet and inputting the transaction date and time.

The 3D accounting system according to claim 8 is a method for recording and collecting transactions in corporate activities using double-entry bookkeeping, creating financial statements, and adding cost management information to manage costs and under-execution once. Enter the transaction amount at the target intersection of BSPLCube, record the transaction and collect the transactions in the corporate activities, create financial statements, and manage the cost and incomplete management related to the transaction. It is realized by a total of three input operations of inputting information and supplier information.

The 3D accounting system of claim 9 records and aggregates transactions in corporate activities using double-entry bookkeeping, creates financial statements, adds cost management information, and performs cost management and incomplete management once. Enter the transaction amount at the intersection of the objectives of the BSPL sheet for transaction processing, recording and summarizing one transaction in corporate activities, preparing financial statements, and cost management and incomplete management related to the transaction, and the transaction date and time and the transaction This is realized by a total of four input operations of inputting the subject information and the supplier information.

The 3D accounting system of claim 10 records the transaction, the transaction date and time (Z axis: time axis) and the information of the counterparty (Y axis: destination axis) are fixed, the balance item, and the transaction item ( It is characterized by bidirectional data conversion between financial statements and cost management by rearranging them according to the information of the X axis (subject axis).

The 3D accounting system according to claim 11 is configured such that the data stacked on the BSPLCube that manages double-entry bookkeeping is represented by the value of the second target item on the value axis of the first target item (Z axis: axis other than the time axis). Information on time-series changes in the value of one item in the balance sheet or income statement and the transaction value of that item by cutting and expressing the numerical value appearing there over time (financial accounting fault diagnosis) It is characterized by obtaining.

The 3D accounting system according to claim 12 uses the data stacked in “BSPLCube” for managing double-entry bookkeeping as the second target item value axis (Z axis: axis other than the time axis) of the first target item. The information cut by the value and the information cut by the value of the fourth target item on the value axis of the third target item (Z axis: axis other than the time axis) Representing the value of one item on the balance sheet or balance sheet (difference between total debit and total credit) and information on time-series changes in these transaction values (financial accounting fault diagnosis) 3D accounting system.

The 3D accounting system of claim 13 uses the data stacked in “BSPLCube” for managing double-entry bookkeeping as the second target item value axis (Z axis: axis other than the time axis) of the first target item. Cut by the value and cut by the value of the fourth target item on the axis of the value of the third target item (Z axis: axis other than the time axis) Representing information on time-series changes in one transaction value in the balance sheet or income statement and information on time-series changes in multiple factors that constitute the transaction value (financial accounting fault diagnosis) And

The 3D accounting system according to claim 14, the data stacked in “BSPLCube” that manages double-entry bookkeeping is used for the second objective item value axis (Z axis: axis other than the time axis) of the first objective item. The value of the fourth target n item is cut from the value of the fourth target item on the axis of the third target value (Z axis: axis other than the time axis). The time-series changes of multiple transaction values in the balance sheet or profit and loss statement and the transaction value are configured by expressing the numerical values collected according to the results obtained by cutting in the time of Z-axis. It is characterized by obtaining information on time-series changes of a plurality of factors (financial accounting fault diagnosis).

16. A 3D accounting system according to claim 15, wherein a calculation unit connected to a storage device for storing application software and various data, and a data input means such as a keyboard and a mouse for inputting data connected to the calculation unit via an interface In addition to creating the necessary data for the construction ledger according to the data input work from this data entry means, create a tabular construction ledger that can be displayed on the display, settlement forecast and income statement, cash flow and balance sheet In addition to displaying the calculation data generated in each table, the hardware configuration includes a printer that prints each table created by the calculation unit, and a program that comprehensively controls the entire system is input. From data information, master information, integration software linked to this system, accounting software and salary software, It has a function to output various forms of calculation forecast and profit and loss statement, cash flow and balance sheet, construction ledger, estimated order rate and construction gross margin and accounting, and it is a module configuration that can obtain management support information, It is stored in the calculation unit.

According to the present invention, the following excellent effects can be obtained.
(1) When expressing “assets”, “liabilities”, “net assets”, “revenues”, and “expenses” resulting from business activity transactions, the aggregated values of these and the factors constituting them, and between these and the factors constituting them The transaction value of “BSPLCube” can be displayed in a tabular form and in a time series in a debit basis and a credit basis.
(2) When representing “cost” and “unpaid” resulting from business activity transactions, the aggregated value of these and the factors constituting them, and the transaction value between these and the factors constituting them, are referred to as “cost management cubes”. ”Can be displayed in a tabular form and in a time-series manner in accordance with subject standards and counterparty standards.
(3) 1 action input method (financial statements)
If you use a 3D accounting system to record and aggregate transactions, enter the amount of money at the intersection of the target debit axis, credit axis, and time axis to create accounting and prepare financial statements. Can be done in series. Furthermore, alignment work and transfer work are unnecessary. In other words, in the conventional accounting process and financial statement preparation, at least five actions of “date”, “debit item”, “amount”, “credit item”, “amount” are entered, or “date”, “debit item”, “credit item” ”4 action input work was necessary, but this system is a one-action work that inputs“ amount ”at the debit axis, credit axis, and time axis at the minimum. Allows processing and financial statement preparation.
(4) 2-action input method (financial statements)
As a method for simply performing the one-action input method (1), there is a two-action input method. This method is based on time designation. By performing input operations on the plane of the debit axis and credit axis and stacking them on the time axis, accounting processing and financial statement creation can be performed in time series. That is, accounting processing and financial statements equivalent to those in the past can be created with at least two input operations of “input date” and “input an amount at the intersection of the debit axis and credit axis”.
(5) 3-action input method (financial statements and cost management)
If you use a 3D accounting system to record and aggregate transactions, enter “amount” at the intersection of the desired debit axis, credit axis, and time axis, and add “item information” and “customer information”. By inputting an action, it is possible to centrally manage accounting processing and preparation of financial statements, as well as cost management and incomplete management in time series.
(6) 4-action input method (financial statements and cost management)
There is a four-action input method as a simple method of performing the three-action input method (3). In this method, the specified time is used as a reference. Input work on the plane of the debit axis and credit axis, add "item information" and "customer information", and then stack on the time axis to create accounting processing and financial statements, as well as cost management and underage management Can be centrally managed in time series.
(7) If a numerical value entered on the BSPL sheet of FIG. 1 is designated, detailed information on the numerical value can be obtained.
(8) The results of financial statements and the transaction value between items can be confirmed at a glance in chronological order.
(9) Since continuous information on financial values can be provided, the discovery of irregular numbers can be facilitated and management can be assisted.
(10) Regardless of the company or other companies, the soundness of various items can be determined at a glance by performing “financial accounting fault diagnosis” on the settlement information of the company.

It is a top view of the BSPL sheet which concerns on the 3D accounting system of this invention. It is a perspective view which shows BSPLCube which concerns on this invention. It is a flowchart which shows the input method of assets. It is a top view of a BSPL sheet in a state where assets are input. It is a flowchart which shows the input method of a debt. It is a top view of the BSPL sheet of the state which input the debt. It is a flowchart which shows the input method of a net asset. It is a top view of the BSPL sheet in a state where net assets are input. It is a flowchart which shows the input method of a profit. It is a top view of a BSPL sheet in a state where revenue is input. It is a flowchart which shows the input method of expense. It is a top view of the BSPL sheet of the state which input the expense. It is a top view which shows the profit-and-loss statement part of a BSPL sheet. It is a top view which shows the cost control sheet in the middle of conversion from a BSPL sheet. It is a top view which shows the cost control sheet which completed the conversion by making the subject axis common. It is a perspective view which shows a cost control cube notionally. It is a flowchart which shows the conversion method from a BSPL cube to a cost control cube. It is explanatory drawing which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis. It is a flowchart which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis. It is explanatory drawing which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "Accounts payable" of a credit axis. It is a flowchart which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "Accounts payable" of a credit axis. It is explanatory drawing which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis, and the value of the item of "cash" of a credit axis. It is a flowchart which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis, and the value of the item of "cash" of a credit axis. It is explanatory drawing which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis | shaft, and the value of "Accounts receivable" of a credit axis. It is a flowchart which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis | shaft, and the value of "Accounts receivable" of a credit axis. Explanation of the procedure for fault diagnosis of financial accounting by cutting the data stacked in the BSPL cube by the value of the item "cash" and "accounts payable" on the debit axis and the value of the item "Accounts receivable" and "cash" on the credit axis FIG. It is a flowchart which shows the procedure of the financial accounting fault diagnosis which cut | disconnected the data laminated | stacked on the BSPL cube by the value of the item of "cash" of a debit axis, and the value of the item of "Accounts receivable" of a credit axis. It is a hardware configuration and module block diagram of the 3D accounting system according to the present invention.

  Hereinafter, the 3D accounting system according to the present invention will be described with reference to the drawings.

Hereinafter, for convenience, a two-action input method (financial statements) and a four-action input method (financial statements and cost management) will be described as examples.

  First, bookkeeping has the rules shown in Table 1 below.

When debits and credits are expressed as axes, and the BS item and the PL item are arranged as addresses, the transaction is entered at the intersection of the item address on the debit axis and the item address on the credit axis. If the time axis is set up, it is written and accumulated at the intersection of the debit axis, credit axis, and time axis. If this is expressed on the time axis of one year, it becomes an “annual financial statement”. When expressed on the time axis for one month, it becomes a “monthly financial statement”. This is referred to as a “3D accounting system”. This “3D accounting system” includes “BSPLCube” that handles accounting and financial statements, and “Cost management Cube” that handles cost management and incomplete management.

2. Action input method (financial statements)
In the conventional 5-action input, the work to align the debit total and the credit total and the posting to each book were necessary. However, in the 2-action input, the debit and credit are already aligned at the time of input. No work is required. In addition, since account items appear on the debit and credit axes, no posting is necessary.

4 Action input method (Financial statements and cost management)
When centrally managing cost management, at least enter the amount at the intersection of the “debit” and “credit” axes, and add “item information” and “partner information” to the financial statement and Centralized cost management is possible.

Description of 3D Accounting System The 3D accounting system is composed of “BSPLCube” and “Cost Management Cube”, and “BSPLCube” is composed of three management cubes: BS cube, revenue cube, and expense cube. Is a system composed of two management cubes, a revenue cube and an expense cube.

Explanation of “BSPLCube” and “Cost Management Cube” In the 3D accounting system, “BSPLCube” is used when managing “assets”, “liabilities”, “net assets”, “revenues”, and “expenses”. “BSPLCube” is composed of three management cubes of “BS cube”, “revenue cube”, and “expense cube”.

In the 3D accounting system, the “cost management cube” is used when managing “cost” and “unfinished amount”. “Cost management cube” is composed of two management cubes, “revenue cube” and “expense cube”. In the 3D accounting system, bi-directional information exchange between “BSPLCube” and “Cost management Cube” can be freely performed by converting one axis of “Revenue cube” and “Cost cube”.

Explanation of “BSPLCube” and “BS cube” “Revenue cube” “Expense cube” “BSPLCube” is used as a tool for centrally managing “assets” “liabilities” “net assets” “revenue” “expenses” in three dimensions. . The “BS cube”, “revenue cube”, and “expense cube” that constitute “BSPLCube” will be described below.
Three axes that are orthogonal at the origin: X axis, Y axis, and Z axis are made, and as shown in FIG. 2, each of them is set as X axis: debit axis, Y axis: credit axis, Z axis: time axis .

  As shown in FIG. 2, a “revenue cube” and a “cost cube” are arranged in the diagonal direction of the origin. At this time, the Z-axis (time axis) of all cubes is made common (identical). Here, the address of the BS subject is designated in the X-axis (debit axis) direction of the “BS cube”. Similarly, the BS subject address is also specified in the Y-axis (credit axis) direction. As a result, the debit item of “Revenue Cube” and the credit item of “Cost Cube” were determined.

The PL subject address is designated in an axis direction other than the Z axis (time axis) that is not in contact with the “BS cube” of the “earning cube” and the “expense cube”.

As described above, the Z-axis (time axis) is taken as a common (identical) axis and designates the address of time. Based on the above rules, “BS cube”, “revenue cube”, and “expense cube” are set.

Explanation of “BSPLCube” and “BSPL sheet” In explaining BS cube, revenue cube, and expense cube, Z axis (X axis (debit axis) taking time axis at any time) = Y axis (credit axis) This will be explained with reference to the plan view (FIG. 1): “FIG. 1: Planar display at an arbitrary point in time” This plan view is referred to as “BSPL sheet.” “BS” is the balance sheet and “PL” is the income statement. “BSPLCube” is a “BSPLCube” obtained by laminating “BSPL sheets” into which various information is input.

The input method to the “BSPL sheet” is shown below.
Table 2 shows an example of the quantity input in the “BSPL sheet (planar display at an arbitrary time)” in FIG.

  The subtotal is shown in Table 3, and the total is shown in Table 4.

Asset Input Method An asset input method and its result will be described based on the flowchart of FIG. 3 and the BSPL sheet of FIG.

Debt Input Method of inputting debt and the result will be described based on the flowchart of FIG. 5 and the BSPL sheet of FIG.

Net Asset Input The net asset input method and the result will be described based on the flowchart of FIG. 7 and the BSPL sheet of FIG.

Revenue Input The revenue input method and the result will be described based on the flowchart of FIG. 9 and the BSPL sheet of FIG.

Cost Input Method The cost input method and the result will be described based on the flowchart of FIG. 11 and the BSPL sheet of FIG.

Conversion from BSPLCube to Cost Control Cube

Since “detailed information (item information / customer information)” of the 3 or 4 action input method has already been entered when inputting “revenue” and “expense” in BSPLCube, the Y axis of the cost management cube: , Displayed as PL item information of “Revenue” and “Cost” in BSPLCube. X-axis: Since the course information is information that the 1 or 2 action input method does not have, based on the information entered in the “detailed information (subject information, supplier information, etc.)” of the 3 or 4 action input method, This can be executed by distributing and displaying the data of the shaded portion in the profit and loss statement portion of the BSPL sheet shown in FIG.

The procedure for conversion from BSPL Cube to cost control Cube is as follows, as shown in the flowchart of FIG. Conversion is performed as shown in FIGS. (1) Replace the credit axis of the cost cube in BSPLCube with the X axis: the axis of the item in the cost management cube. (2) The debit axis of the cost cube in BSPLCube is represented by the Y axis of the cost management Cube: counterpart axis with the cost object (PL item) as detailed information. (3) Replace the debit axis of the revenue cube in BSPLCube with the X axis in the cost management cube: the axis of the item. (4) The credit cube credit axis in BSPLCube is represented by the Y axis of the cost management cube: the other party's axis with the profit target (PL item) as detailed information.

And it can represent as cost management Cube shown in FIG. 16 by adding a time axis to this converted cost management sheet | seat, and laminating | stacking. In FIG. 3, FIG. 5, FIG. 7, FIG. 9 and FIG. 11, in the one-action input method and the three-action input method described in paragraphs [0011] (3) and (5), the designation of “date and time” is used. Is unnecessary.

Hereinafter, the financial accounting fault diagnosis in the 3D accounting system of the present invention will be described.
The data stacked in BSPLCube that manages double-entry bookkeeping is cut by the value of any item on the debit axis, and the numerical values that appear there are displayed in time series to obtain fault diagnosis information at any time in financial accounting. It is done. Note that (assets = total debit assets-total credit assets, liabilities = total credit liabilities-total debit liabilities, net assets = total net credit assets-total debit net assets).

(Fault diagnosis of [Debit: Cash])
Specifically, as shown in FIG. 18 and FIG. 19, the value of the item “cash” as the value of the first target item of the BSPLCube debit axis is extracted, and an arbitrary time unit (for example, daily, weekly, etc.) is extracted. Accumulated sum of money every month). Next, the value is set as a factor (subject factor) as the second objective item of the credit axis, and the accumulated amount for each factor is totaled. If the horizontal axis represents time and the vertical axis represents a line graph, the debit result of [debit: cash] can be displayed in time series.

  Moreover, fault diagnosis information at any time in financial accounting by cutting the data stacked in BSPLCube that manages double-entry bookkeeping by the value of any item on the credit axis and displaying the values that appear in time series Is obtained.

(Fault diagnosis of [Credit: Accounts payable])
Specifically, as shown in FIG. 20 and FIG. 21, the value of the item “Accounts payable” which is the value of the first target item of the credit axis of BSPLCube is extracted, and an arbitrary time unit (for example, every day, Accumulated sum of money every week). Next, the item that is the value of the second target item on the debit axis is used as a factor (subject factor), and the accumulated amount for each factor is totaled. If the horizontal axis represents time and the vertical axis represents a line graph, the fault result of [credit: accounts payable] can be displayed in time series.

  In addition, by cutting the data stacked in BSPLCube that manages double-entry bookkeeping with the data of any item on the debit axis and the data of any item on the credit axis, and displaying the numerical values that appear in time series, Fault diagnosis information at any time of financial accounting can be obtained.

(Fault diagnosis of assets (cash))
Specifically, as shown in FIGS. 22 and 23, the value of the item “Accounts payable” which is the value of the first target item of the credit axis of BSPLCube is extracted, and an arbitrary time unit (for example, every day, Accumulated sum of money every week). Next, the value of the second objective item on the debit axis is used as a factor (subject factor), and the accumulated amount for each factor is totaled. If the horizontal axis represents time and the vertical axis represents a line graph, the fault result of [assets: cash] can be displayed in time series.

  In addition, by cutting the data stacked in BSPLCube that manages double-entry bookkeeping with the data of any item on the debit axis and the data of any item on the credit axis, and displaying the numerical values that appear in time series, Fault diagnosis information of an arbitrary cell at an arbitrary time of financial accounting can be obtained.

(Fault diagnosis of [Debit: Cash / Credit: Accounts receivable]; Arbitrary cell information)
Specifically, as shown in FIGS. 24 and 25, first, a factor to be displayed as a line graph is selected from [detailed information (subject information / customer information)] which is the value of the first target item. Next, the value of an arbitrary item that is the value of the second target item on the debit axis of BSPLCube and the value of the arbitrary item that is the value of the third target item on the credit axis are extracted, and an arbitrary time unit (for example, , Daily, weekly, monthly). Next, the accumulated amount for each factor is totaled. When the horizontal axis represents time and the vertical axis represents a line graph, the fault result of [debit: cash / credit: receivable] can be displayed in time series.

  In addition, the data stacked in BSPLCube that manages double-entry bookkeeping is cut into the data of any multiple items on the debit axis and the data of any n items on the credit axis, and the numerical values that appear there are time-series By displaying, fault diagnosis information of a plurality of cells at an arbitrary time of financial accounting can be obtained.

([Debit: Cash / Credit: Accounts receivable] / [Debit: Accounts payable / Credit: Cash] Fault diagnosis; Multi-cell information)
Specifically, as shown in FIGS. 26 and 27, first, a loop for the number of designated items is started. Next, data that matches an arbitrary item that is the value of the first objective item on the debit axis and an arbitrary item that is the value of the second objective item on the credit axis of BSPLCube is extracted. Next, a factor to be displayed as a line graph is selected from [Detailed information (subject information / customer information)]. Next, the accumulated amount is totaled in an arbitrary time unit (for example, daily, weekly, monthly) that is the value of the third objective item. Next, the accumulated amount for each factor, which is the value of the fourth objective item, is totalized. Then, for each factor, the horizontal axis is time, the vertical axis is the amount of money, and the total amount of all factors is tabulated in units of time (for example, daily, weekly, monthly), and the result is repeated until the number of specified items reaches n Is represented by a line graph, the fault results of [debit: cash / credit: accounts receivable] / [debit: accounts payable / credit: cash] can be displayed in time series.

  As shown in FIG. 28A, the “3D accounting system” includes an arithmetic unit 3 connected to a storage device 7 for storing application software and various data, and an interface 8 connected to the arithmetic unit 3. Data input means 4 such as a keyboard and a mouse for inputting connected data, and necessary data for the construction ledger are calculated and created in accordance with the data input operation from the data input means 4 and are displayed in a table format that can be displayed on the display 5 Create a construction ledger, financial statements and profit and loss statement, cash flow and balance sheet (hereinafter referred to as each book table), display the operation generated data in each book table, and each created by the calculation unit 3 The hardware configuration provided with the printer 6 for printing the book table, and the program for comprehensively controlling the entire system has a module configuration shown in FIG. It is. That is, from the input data information 10, the master information 11, the integration software 12, the accounting software 13 and the salary software 14 linked to this system, the financial forecast and profit and loss statement 15, the cash flow and balance sheet 16, the construction ledger 17, The management support information 20 can be obtained with a function of outputting various orders such as the estimated order rate, the gross work margin 18 and the accounting 19.

  That is, the 3D accounting system in this embodiment is executed by application software that operates on a predetermined OS in the calculation unit 6 of the personal computer 9.

3 Calculation section 4 Data input means 5 Display 6 Printer 7 Storage device 8 Interface 9 Personal computer 10 Input data information module 11 Master information module 12 Accumulation software 13 Accounting software 14 Salary software 15 Earnings forecast and profit and loss statement module 16 Cash flow and balance Table module 17 Construction ledger module 18 Estimated order rate and construction gross margin module 19 Accounting module 20 Management support information

Claims (15)

Transactions in corporate activities are recorded and aggregated using double-entry bookkeeping, and when “assets”, “liabilities”, “net assets”, “revenues”, and “expenses” are represented, the relevant transaction information is placed on the debit axis (virtual X axis) A three-dimensional virtual cube consisting of "balance sheet item and income statement item" and "balance sheet item and income statement item" and time axis (virtual Z axis) placed on the credit axis (virtual Y axis) By accumulating in the target intersection cell of “BSPLcube”, the results of the balance sheet and income statement, the transaction value between the balance sheet item and the income statement item, and the factor of the item (factor) The BSPLcube is characterized in that the transaction value between them can be managed simultaneously and in chronological order, and can be displayed and output.

Of the BSPL cube consisting of a BS cube, revenue cube, expense cube, and NULL (blank) cube, the time placed (plotted) on the Z-axis in the revenue cube, and the BS item axis converted to a transaction item “virtual X axis: “Revenue Axis (Cost Management)”, which is a three-dimensional virtual cube consisting of “Category Axis” and “Virtual Y Axis: Revenue Opponent Axis” that is a decomposition of PL Subject Axis, and Z in the Cost Cube of BSPLcube 3 consisting of the time placed (plotted) on the axis, “virtual X-axis: subject axis” converted from the BS subject axis into a transaction item, and “virtual Y-axis: cost partner axis” disassembled from the PL subject axis By passing information between “Cost Management cube” and “BSPLcube”, which consist of “Cost Cube (Cost Management)” which is a virtual cube of dimension, financial and cost can be simultaneously and 3D accounting system using BSPLcube of claim 1 wherein the managed in time series, a display, characterized in that to enable the output.

3. A 3D accounting system characterized in that double-entry bookkeeping and cost calculation are managed in three dimensions using the BSPLcube according to claim 1 and the 3D accounting system according to claim 2, and can be displayed and output.

Transactions in business activities are recorded and aggregated using double-entry bookkeeping, and financial statements are prepared. When expressing assets, liabilities, net assets, income, and expenses resulting from business activity transactions, these And aggregated values of the factors that make up these and the transaction values between the factors that make up these and these and the factors that make up these, using “BSPLCube”, in a tabular and chronological order on a debit basis and a credit basis, The transaction processing is realized in one record of the transaction amount at the target intersection of BSPLCube, with one transaction and tabulation in the corporate activity and compilation of financial statements. 3D accounting system described in Crab.

When representing “cost” and “unpaid” resulting from business activity transactions, the aggregate value of these and the factors that compose them, and the transaction value between these and the factors that compose them are used in “Cost Management Cube”. The 3D accounting system according to any one of claims 2 to 4, wherein the 3D accounting system is displayed in a tabular form and in a time series in accordance with subject standards and counterparty standards.

6. The accounting process and the preparation of financial statements are performed in time series by inputting “amount” at the intersection of the target debit axis, credit axis, and time axis. 3D accounting system described in 1.

Transactions in corporate activities are recorded and aggregated using double-entry bookkeeping, and financial statements are prepared. One transaction is processed, one transaction is recorded and summarized in corporate activities, and financial statements are created in the BSPL sheet. The 3D accounting system according to any one of claims 2 to 6, wherein the 3D accounting system is realized by two input operations of inputting a transaction amount at a target intersection and further inputting a transaction date and time.

Transactions in corporate activities are recorded and aggregated using double-entry bookkeeping, financial statements are prepared, and cost management information is added and cost management and incomplete management are performed. Record and aggregate transactions, prepare financial statements, and manage costs and incomplete management related to the transaction, enter the transaction amount at the target intersection of BSPLCube, and enter the item information and supplier information of the transaction The 3D accounting system according to any one of claims 2 to 7, wherein the 3D accounting system is realized by a total of three input operations.

Transactions in corporate activities are recorded and aggregated using double-entry bookkeeping, financial statements are prepared, and cost management information is added and cost management and incomplete management are performed. Enter the transaction amount at the intersection of the objectives of the BSPL sheet for the record and aggregation of transactions, preparation of financial statements, cost control and incomplete management related to the transaction, and input of transaction date and time, item information of the transaction and supplier information The 3D accounting system according to any one of claims 2 to 8, wherein the 3D accounting system is realized by a total of four input operations.

Transaction record, information of transaction date (Z axis: time axis) and counterparty (Y axis: counterparty axis) is fixed, balance item and transaction item (X axis: subject axis) information 10. The 3D accounting system according to claim 2, wherein the financial statement and the cost management are bidirectionally converted by rearranging the data.
Data stacked on BSPLCube that manages double-entry bookkeeping is cut by the value of the second target item on the axis of the value of the first target item (Z axis: axis other than the time axis), and the numerical value that appears there is expressed as Z The time series change information (financial accounting fault diagnosis) is obtained by expressing the value of one item in the balance sheet or profit and loss statement and the transaction value of the subject item by expressing the time on the axis. The 3D accounting system according to claim 2.
Information obtained by cutting the data stacked on the “BSPLCube” that manages the double entry bookkeeping by the value of the second target item on the axis of the value of the first target item (Z axis: axis other than the time axis); The balance sheet or profit / loss can be obtained by summing up the information cut by the value of the fourth target item on the value axis of the target item (Z axis: axis other than the time axis) and expressing it by the passage of time on the Z axis. 12. The value of one item in the calculation sheet (difference between total debit and total credit) and information on time-series changes in these transaction values (financial accounting fault diagnosis) are obtained. 3D accounting system in any one.

(Asset = Total debit assets-Total credit assets, Liabilities = Total credit liabilities-Total debit liabilities, Net assets = Total credit net assets-Total debit assets)

The data stacked on “BSPLCube” managing double-entry bookkeeping is cut by the value of the second target item on the axis of the value of the first target item (Z axis: axis other than the time axis), and the third By cutting by the value of the fourth target item on the value axis of the target item (Z axis: axis other than the time axis) and expressing the numerical value that appears at the intersection with the passage of time on the Z axis, the balance sheet or profit / loss 13. Information on time-series changes of one transaction value in a calculation document and time-series changes of a plurality of factors constituting the transaction value (financial accounting fault diagnosis) are obtained. 3D accounting system in any one of.

The data stacked in “BSPLCube” for managing double-entry bookkeeping is calculated from the value of the second target item on the axis of the value of the first target item (Z axis: axis other than the time axis) to the second target n item According to the result obtained by cutting by the value of the fourth target item from the value of the fourth target item on the third target value axis (Z axis: axis other than the time axis) By expressing the aggregated numerical value over time on the Z-axis, the time series of multiple transaction values in the balance sheet or income statement and the time series of the multiple factors constituting the transaction value 14. The 3D accounting system according to claim 2, wherein change information (financial accounting fault diagnosis) is obtained.

A calculation unit connected to a storage device for storing application software and various data, a data input unit such as a keyboard and a mouse for inputting data connected to the calculation unit via an interface, and data from the data input unit Creates necessary data for the construction ledger according to the input work, creates a table-type construction ledger that can be displayed on the display, financial statements and profit and loss statements, cash flow and balance sheet, and creates the data generated by the calculation for each book. A program that is displayed in the table and has a printer that prints each book table created by the calculation unit, and a program that comprehensively controls the entire system includes input data information, master information, and this system From the integration software, accounting software and salary software linked to It has a function to output various forms of balance sheet, construction ledger, estimated order rate and construction gross margin rate and accounting, and is configured as a module that can obtain management support information, and is stored in the calculation unit Features. The 3D accounting system according to any one of claims 2 to 14.

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