JP2019219933A - Factoring device, factoring method, and factoring program - Google Patents

Abstract

To solve the problem in factoring work in which: an assignment of both accounts receivable and payable of a paying company can automatically offset the accounts receivable and payable, in order for making the work at both the paying company and a supplier efficient.SOLUTION: A factoring device for carrying out factoring work according to an embodiment of the present invention comprises: accounts payable and receivable data input means which ingests accounts payable data and accounts receivable data in a payment company including at least suppliers, amounts, and due dates; offset means which creates an offset subject statement having a same supplier and due date for the accounts payable data and the accounts receivable data, for offsetting the amount of the accounts payable and the amount of the accounts receivable; and payment processing means which carries out payment processing to the supplier for the accounts payable post the offset.SELECTED DRAWING: Figure 3

Description

  The present invention relates to a factoring device, a factoring method, and a factoring program.

  For example, the factoring business is a financial service for purchasing accounts receivable owned by others and collecting the receivables. The factoring company contracts with the paying company (obligor) and the delivering company (creditor), and after the receivables and payables, the receivables are transferred from the delivering company to the factoring company. When the redemption maturity date has passed, the full amount of the receivable is paid. The factoring company collects the full debt from the paying company on the settlement date. Factoring companies often take charge of payments for multiple companies such as group companies. Conventionally, for example, there is Patent Document 1 as a factoring device.

JP-A-2006-197421

  However, in the past, the paying company transferred only the debt to the factoring company, and managed the receivables by itself. This is because the specification of the offset target and the prioritization of the offset details were complicated.

  The present invention has been made in view of the above, and in the factoring business, both the paying company and the paying company are automatically set off by receiving the transfer of both the receivables and the debts of the paying company. It is an object of the present invention to provide a factoring device, a factoring method, and a factoring program capable of improving the efficiency of the work of the present invention.

  In order to solve the above-described problems and achieve the object, the present invention includes a control unit, a factoring device for performing a factoring business, the control unit is a paying company, at least a delivering company, an amount, Means for inputting debt and receivable data including debt and receivable data, and for the debt data and receivable data, creating an offsetting statement with the same delivery company and maturity date to obtain the amount of debt and receivable It is characterized by comprising an offsetting means for offsetting the amount of money, and a payment processing means for executing a payment process to the delivery company for the debt after the offsetting.

  Further, according to a preferred aspect of the present invention, the offset means may perform the offset in a descending order of the debt amount within a range where the debt amount is not negative.

Further, in order to solve the above-described problem and achieve the object, the present invention relates to a factoring method in a factoring business for causing an information processing apparatus including a control unit to execute,
A debt / receivable data inputting step of taking in debt data and receivable data including at least a paying company, an amount, and a maturity date in the paying company to be executed by the control unit; and a delivering company and a maturity date for the debt data and the receivable data. Comprises the steps of: creating the same offsetting statement and offsetting the amount of the debt and the amount of the receivable; and a payment processing step of performing a payment process to the supplier for the debt after the offset. And

  Further, in order to solve the above-described problems and achieve the object, the present invention is a factoring program in a factoring business to be executed by an information processing apparatus including a control unit, wherein the control unit includes: A debt / receivable data input step of capturing debt data and receivable data including at least a supplier, an amount, and a maturity date; and for the debt data and the receivable data, creating an offsetting statement with the same delivery company and maturity date. A factoring program for executing an offsetting step of offsetting an amount of a debt and an amount of a receivable, and a payment processing step of executing a payment process to the delivery company for the offset debt.

  According to the present invention, in the factoring business, the transfer of both the receivable and the receivable of the paying company is automatically performed to offset the receivables and payables. This has the effect of being possible.

FIG. 1 is a diagram for describing an outline of factoring according to the present embodiment. FIG. 2 is a diagram for explaining the difference between the factoring task of the present embodiment and the factoring task of the present embodiment. FIG. 3 is a block diagram showing an example of the configuration of the factoring device according to the present embodiment. FIG. 4 is a flowchart for explaining an outline of the entire processing of the factoring device in the present embodiment. FIG. 5 is a diagram for describing a specific example of the processing of the factoring device according to the present embodiment.

  An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by the present embodiment.

[1. Overview]
Conventionally, in the factoring business, the paying company has transferred only the debt to the factoring company, and has managed the receivables in-house. That is, the paying company did not transfer it to the factoring company even though it had the claim against the delivering company. This is because the specification of the offset target and the prioritization of the offset specification were complicated. In the present embodiment, the factoring company receives the transfer of both the debt and the receivables of the paying company and automatically cancels the receivables and payables, thereby increasing the efficiency of the operations of both the paying company and the paying company.

  FIG. 1 is a diagram for describing an outline of factoring according to the present embodiment. In FIG. 1, a paying company (obligor) 1 has a factoring contract with a delivering company (creditor) 2. The paying company 1 entrusts payment to the delivering company 2 to the factoring company 3, and pays the factoring company 3 on the due date.

  The delivery company 2 has a factoring contract with the payment company 1. The delivery company 2 requests the payment from the factoring company 3 instead of the paying company 1. It is possible to request payment before the due date.

  The factoring company 3 pays to the paying company 2 instead of the paying company 1. When the factoring company is requested by the delivery company 2 for early repayment, the factoring company performs a discount procedure and pays.

  In FIG. 1, first, when a transaction is made between the paying company 1 and the delivering company 2, accounts payable and accounts receivable are generated (S1). The paying company 1 transfers the debts and receivables to the delivering company to the factoring company 3 (S2). The delivery company 2 makes a prepaid application to the factoring company 3 (S3). In response, the factoring company 3 makes a payment in advance to the delivery company 2 (S4). The factoring company 3 collects the due loan from the paying company 1 (S5) and charges a fee (S6).

  That is, in S2 and S4 of FIG. 1 described above, in the present embodiment, when the factoring company 3 receives the transfer of the debt from the paying company 1, if the paying company 1 holds the receivables from the paying company 2, Upon receiving the transfer of the receivables, the receivables and the debts are automatically offset, and the offset amount is paid to the delivery company 2.

FIG. 2 is a diagram for explaining the difference between the factoring task of the present embodiment and the factoring task of the present embodiment.
In the following description, the unit is all 1,000 yen. As shown in FIG. 2A, conventionally, the paying company 1 transfers only the debt to the factoring company 3, and manages the receivables in-house. In the example shown in FIG. 2 (A), the total debt of the paying company 1 to the delivery company 2 is $ 750, and the total amount of receivables is $ 590. Only the debt “¥ 750” was transferred from the paying company 1 to the factoring company 3, and the receivables could not be transferred. The factoring company 3 pays the debt company "7.5 million yen" to the delivery company 2.

  On the other hand, in the present embodiment, as shown in FIG. 2B, in addition to the debt “$ 750”, the receivable “− $ 5.9 million” is transferred from the paying company 1 to the factoring company 3. You. The factoring company 3 receives the transfer of both the debt “$ 750” and the receivable “− $ 590” of the paying company 1 and automatically offsets the receivables and payables. 1.6 million yen.

  According to the present embodiment, it is possible to make the operations of both the paying company 1 and the delivering company 2 more efficient.

  (1) The paying company 1 often uses factoring for the purpose of increasing the efficiency of debt payment operations, but can also efficiently perform the debt collection business for the paying company 2.

  (2) The paying company 2 often uses factoring for the purpose of receiving advance payment when the cash flow is severe. However, it is possible to streamline the debt payment business for the paying company 1.

[2. Constitution]
FIG. 3 is a block diagram showing an example of the configuration of the factoring device 100 according to the present embodiment. The factoring device 100 is used, for example, by the factoring company 3 in FIG. 2, the factoring apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the factoring device 100 is communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the factoring device to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the factoring device 100 and the bank Web site 200, the terminal device 202 of the payment company 1, and the like so as to be able to communicate with each other. is there. For example, the factoring device 100 and the terminal device 202 may be configured to cooperate with each other with a file so that the factoring device 100 can capture a file from a folder or the like in a storage unit of the terminal device 202. For example, the paying company 1 may put a file of debt / credit data to be transferred to the factoring company 3 in a folder of the terminal device 202, and the factoring device 100 may take in and input this file.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. As the input device 112, a monitor that realizes a pointing device function in cooperation with a mouse can be used in addition to a keyboard, a mouse, and a microphone. In the following, the output device 114 may be described as the monitor 114.

  The storage unit 106 stores various databases, tables, files, and the like. In the storage unit 106, a computer program for performing various processes by giving instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used. The storage unit 106 includes a debt / receivable data file 106a and a recorded debt total data file 106b.

  The debt and bond data file 106a is a file for storing debt and bond data for each paying company. The debt / receivable data may include data on factoring No., the CD of the supplier, the date of transfer of the claim, the amount, the maturity date, and the type of receivable / debt (claim or debt) (FIGS. 5A and 5E). reference).

  The recorded debt total data file 106b is a file for storing recorded debt total data (see FIGS. 5B and 5D) obtained by sequentially recording and totaling debt data for each paying company.

  The control unit 102 is a CPU or the like that controls the factoring device 100 as a whole. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various types of information processing based on the stored programs. Execute. The control unit 102 includes a debt / receivable data input unit 102a, a canceling unit 102b, and a payment processing unit 102c in a functional concept.

  The debt / receivable data input unit 102a inputs debt data and receivable data of the paying company 1 including at least the delivery company, the amount, and the maturity date, and stores the data in the debt / receivable data file 106a. For example, the debt / receivable data input unit 102a may receive debt data and debt data from the terminal device 202 of the paying company 1 via the communication interface unit 104 and the network 300.

  Further, the debt / receivable data input unit 102a creates, for each paying company, data obtained by recording and summing the debt data stored in the debt / receivable data file 106a as recorded debt total data, and generates a recorded debt total data file 106b. May be stored.

  The offset unit 102b creates an offset target statement with the same delivery company and maturity date for the debt data and the receivable data, and offsets the debt amount and the receivable amount.

  The payment processing unit 102c creates payment data for the debt after the offset, and performs a payment process to the delivery company. For example, the payment processing unit 102c may create FB remittance data as payment data and remittance to the account of the delivery company 2 via the bank Web site 200.

[3. Overall processing]
With reference to FIG. 3 and FIG. 4, an outline of the entire processing of factoring apparatus 100 in the present embodiment will be described. FIG. 4 is a flowchart for explaining an outline of the entire processing of factoring apparatus 100 in the present embodiment.

  In FIG. 4, when the factoring company 3 receives the transfer of the debt of the paying company 1 to the delivery company 2, the debt / receivable data input unit 102a inputs the debt data of the paying company 1 and It is stored in the data file 106a (step S11). For example, the debt / receivable data input unit 102a may take in debt data from the terminal device 202 of the paying company 1 via the communication interface unit 104 and the network 300.

  The debt / receivable data input unit 102a may create and update the totalized data as recorded debt data for each paying company each time debt data is input and store the data in the recorded debt total data file 106b. Good.

  When the factoring company 3 receives the transfer of the receivable from the paying company 1 to the delivering company 2, the debt / receivable data input unit 102a inputs the receivable data of the paying company 1 and stores the data in the debt / receivable data file 106a. It is stored (step S12). For example, the debt / credit data input unit 102a may take in the debt data from the terminal device 202 of the paying company 1 via the communication interface unit 104 and the network 300.

  The offset unit 102b executes an offset process (step S13). In the offsetting process, with respect to the debt data and the receivable data, offsetting target detail data having the same delivery company and maturity date is created, and the debt amount and the receivable amount are offset.

  The payment processing unit 102c performs a payment process (Step S14). In the payment process, payment data is created for the debt after the offset, and payment is made to the delivery company 2.

[4. Concrete example]
With reference to FIG. 3 and FIG. 5, a specific example of the processing of the factoring device 100 according to the present embodiment will be described. FIG. 5 is a diagram for describing a specific example of the processing of the factoring device 100 according to the present embodiment. In the example shown in FIG. 5, payment of a debt to be processed this month (for example, December) will be described.

  In FIG. 5, it is assumed that (1) the debt is transferred from the paying company 1 to the factoring company 3 on 2017/12/1. The debt / receivable data input unit 102a of the factoring apparatus 100 acquires, for example, debt data as shown in FIG. 5A from the terminal device 202 of the paying company 1 (step S11 in FIG. 4), and It is stored in the file 106a.

  In the example of the debt data shown in FIG. 5A, the factoring No. “A00000001”, the delivery company CD “5111100”, the date of transfer of the receivable “2017/12/1”, the amount “$ 300”, and the expiration date “2018/2 / 28, and the type of debt and debt, "Debt", factoring No. "A00000002", supplier CD "5111100", receivable transfer date "2017/12/1", amount "$ 200", maturity date "2018/2 / 28 ", and the type of debts and obligations is" debt ".

  When the debt / receivable data input unit 102a captures the debt data, the debt / credit data input unit 102a creates the recorded debt total data as shown in FIG. 5B in which the debt data is recorded, and stores it in the recorded debt total data file 106b.

  (2) It is assumed that the debt is transferred from the paying company 1 to the factoring company 3 on December 12, 2017. The debt / receivable data input unit 102a of the factoring device 100 acquires the debt data as shown in FIG. 5C from the terminal device 202 of the paying company 1 (step S11 in FIG. 4), and acquires the debt / receivable data file 106a. To be stored.

  In the example of the debt data shown in FIG. 5C, the factoring No. “A00000003”, the delivery company CD “5111100”, the date of transfer of the receivable “2017/12/11”, the amount of “$ 100”, and the expiration date “2018/2 / 28, and the type of debt and debt, “Debt”, factoring No. “A00000004”, CD of delivery company “5111100”, date of transfer of receivable “2017/12/11”, amount of “$ 150”, expiration date “2018/2 / 28 ", and the type of debts and obligations is" debt ".

  Upon receiving the debt data, the debt / receivable data input unit 102a updates the recorded debt total data, as shown in FIG.

  (3) It is assumed that the receivable is transferred from the paying company 1 to the factoring company 3 on December 12, 2017. The debt / receivable data input unit 102a of the factoring apparatus 100 acquires the debt data as shown in FIG. 5 (E) from the terminal device 202 of the paying company 1 (step S12 in FIG. 4), and obtains the debt / receivable data file 106a. To be stored.

  In the example of the receivables data shown in FIG. 5E, the factoring No. “A00000005”, the supplier CD “5111100”, the receivable transfer date “2017/12/1”, the amount “$ −530”, and the expiration date “2018/2” / 28 ", and the type of receivables and payables," receivables ", factoring No." A00000006 ", delivery company CD" 5111100 ", receivable transfer date" 2017/12/1 ", amount" $ -60 ", maturity date" 2018 / 2/28 ", and the type of receivables and payables is" receivables ". Here, the calculation of the offset is simplified by making the amount of the receivable into negative data.

  The offset unit 102b creates an offset target statement having the same delivery company and maturity date as shown in, for example, FIG. 5F, based on the recorded debt total data and the credit data.

  The offset unit 102b offsets the debt with the debt in the order of the debt amount in descending order of the debt amount in the order of the debt amount (in step S13 in FIG. 4). In the example shown in FIG. 5 (F), the order of offset is “1”, “2”, and “3” in order from the factoring No. “A00000001”, No. “A00000002”, and No. “A00000004” where the amount of debt is large. I do.

  Debt amount “$ 300” of factoring No. “A00000001”, debt amount “$ 200” of No. “A00000002”, debt amount “$ 150” of No. “A00000004”, and debt amount “− $ 530” of factoring No. “A00000005” When the credit amount “− $ 60” of the factoring No. “A00000006” is offset, the recorded debt total data after the offset is as shown in FIG. 5 (G).

  In the example shown in FIG. 5 (G), factoring No. “A00000003”, delivery company CD “5111100”, receivable transfer date “2017/12/1”, amount “$ 100”, expiration date “2018/2/28”, And a record of the type of the obligation “debt”, the factoring No. “A00000004”, the delivery company CD “5111100”, the date of transfer of the bond “2017/12/1”, the amount of “$ 60”, and the expiration date “2018/2/28” , And the record of the type of debt, "Debt".

  The payment processing unit 102c creates payment data based on the accounted debt total data after offset shown in FIG. 5 (G), and performs payment processing to the delivery company 2 (step S14 in FIG. 4). In the payment process, the payment processing unit 102c may create FB remittance data as payment data and transfer the remittance data to the account of the delivery company 2 via the bank website 200.

  As described above, according to the present embodiment, in the paying company, the debt / receivable data input unit 102a that captures debt data and receivable data including at least the delivering company, the amount, and the maturity date; With respect to data, an offsetting unit 102b that creates an offsetting statement with the same delivery company and maturity date to offset the amount of debt and the amount of receivables, and a payment process that performs payment processing to the delivery company for the debt after offsetting And the part 102c, in the factoring business, the transfer of both the receivables and the receivables of the paying company and the automatic elimination of the receivables and payables make the business of both the paying company and the delivering company efficient. Can be realized.

  Further, since the offsetting unit 102b performs the offset in the descending order of the amount of the debt in a range where the amount of the debt does not become negative, the paying company and the delivering company within the range of the factoring business of paying the debt to the delivering company. It is possible to increase the efficiency of both operations.

[5. Other Embodiments]
The present invention may be embodied in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

  For example, of the processes described in the embodiment, all or some of the processes described as being performed automatically can be manually performed, or all of the processes described as being performed manually can be performed. Alternatively, it can be performed partly automatically by a known method.

  In addition, processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions of each processing, screen examples, and database configurations shown in this specification and drawings are not unless otherwise specified. Can be changed arbitrarily.

  Further, regarding the factoring apparatus 100, each illustrated component is a functional concept, and does not necessarily need to be physically configured as illustrated.

  For example, all or any part of the processing functions provided in the factoring apparatus 100, particularly, each processing function performed by the control unit, may be realized by the CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment. Is read mechanically. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and forms a control unit in cooperation with the CPU.

  Further, this computer program may be stored in an application program server connected to the factoring apparatus 100 via an arbitrary network, and it is also possible to download all or part of the computer program as needed. .

  Further, the program for executing the processing described in the present embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” refers to a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disc, Digital (Digital and Digital), DVD (Digital, Digital and Digital, etc.) Any "portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as a source code or a binary code. Note that the “program” is not necessarily limited to a single program, but achieves its function in cooperation with a program that is distributed as a plurality of modules or libraries or a separate program represented by an OS. Including things. It should be noted that a known configuration and procedure can be used for a specific configuration and reading procedure for reading a recording medium in each apparatus described in the embodiment, an installation procedure after reading, and the like.

  Various databases and the like stored in the storage unit are storage devices such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Stores programs, tables, databases, web page files, and the like.

  Further, the factoring device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device to which an arbitrary peripheral device is connected. Further, the factoring device 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the device.

  Furthermore, the specific form of the distribution / integration of the apparatus is not limited to the illustrated one, and all or a part of the apparatus may be functionally or physically separated in arbitrary units according to various additions or the like or according to the functional load. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

REFERENCE SIGNS LIST 100 factoring device 102 control unit 102 a debt / receivable data input unit 102 b offset unit 102 c payment processing unit 104 communication interface unit 106 storage unit 106 a debt / receivable data file 106 b recorded debt total data file 108 input / output interface unit 112 input device 114 output device 200 Bank Web site 202 Terminal device 300 Network

Claims (4)

A factoring device for performing a factoring operation, comprising a control unit,
The control unit includes:
Debt / receivable data input means for the paying company to capture debt data and receivable data including at least the delivering company, the amount, and the maturity date;
With respect to the debt data and the receivable data, an offsetting means for creating an offsetting statement with the same delivery company and maturity date to offset the debt amount and the receivable amount,
With respect to the debt after offset, payment processing means for performing payment processing to the delivery company;
A factoring device comprising:   2. The factoring apparatus according to claim 1, wherein the offset unit performs offset in a descending order of the debt amount within a range in which the debt amount is not negative. A factoring method in a factoring task for causing an information processing apparatus having a control unit to execute,
Executed by the control unit,
A debt / receivable data entry step for the paying company to capture debt and receivable data including at least the delivering company, amount, and maturity date;
With respect to the debt data and the receivables data, an offsetting step of creating an offsetting statement with the same delivery company and maturity date to offset the debt amount and the receivable amount,
With respect to the debt after offset, a payment processing step of performing payment processing to the delivery company;
A factoring method comprising: A factoring program in a factoring business to be executed by an information processing apparatus having a control unit,
In the control unit,
A debt / receivable data entry step for the paying company to capture debt and receivable data including at least the delivering company, amount, and maturity date;
With respect to the debt data and the receivables data, an offsetting step of creating an offsetting statement with the same delivery company and maturity date to offset the debt amount and the receivable amount,
With respect to the debt after offset, a payment processing step of performing payment processing to the delivery company;
A factoring program to execute.

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