JP2020052693A - Departmental profit/loss management apparatus, departmental profit/loss management method and departmental profit/loss management program - Google Patents

Abstract

To provide a departmental profit/loss management apparatus, a departmental profit/loss management method and a departmental profit/loss management program that can automatically generate departmental money transfer classification at sales booking time, purchase booking time or moving time of a commodity, so as to understand departmental profit/loss in a company.SOLUTION: A departmental profit/loss management apparatus determines whether or not a management department of a management source of a commodity differs from a management department of a management destination of the commodity at transaction generation time on the basis of transaction management data, and creates money transfer classification data for making a transfer from the management department of the management source to the management department of the management destination when it is determined that the management department of the management source differs from the management department of the management destination.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a section-based profit / loss management apparatus, a section-based profit / loss management method, and a section-based profit / loss management program.

  Patent Document 1 discloses a configuration for creating transfer journal data for transferring in-process costs and the like from a department in charge before a transfer to a department in charge after a transfer when an organization change occurs in a company.

JP-A-2006-154002

  However, the invention described in Patent Literature 1 has a problem in that transfer journals cannot be automatically generated between departments in a company when accounting for sales, purchasing, or moving goods.

  The present invention has been made in view of the above problems, and in order to ascertain the profit and loss of each department in a company, a transfer journal of a department is automatically generated at the time of product sales, purchase, or transfer. It is an object of the present invention to provide a divisional profit and loss management device, a divisional profit and loss management method, and a divisional profit and loss management program that can be made to operate.

  In order to solve the above-described problems and achieve the object, a department-based profit / loss management apparatus according to the present invention is a department-based profit / loss management apparatus including a storage unit and a control unit. Transaction management storage means for storing transaction management data including a transaction identifier and / or a management department identifier, and transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction. The control unit, based on the transaction management data, when a transaction occurs, a department determining unit that determines whether a management department of a management source of the product and a management department of a management destination of the product are different. When the department determination unit determines that the management department of the management source is different from the management department of the management destination, the cost is transferred from the management department of the management source to the management department of the management destination. A journal creation unit configured to create a replacement journal data, characterized by comprising a.

  Further, in the department-based profit / loss management apparatus according to the present invention, the journal creation means, when the department determination means determines that the management department of the management source and the management department of the management destination are different, the journal cost creation means The transfer journal data is created by transferring a debit account and transferring a credit account to transfer from the management department of the management source to the management department of the management destination. .

  Further, in the profit-and-loss management apparatus by section according to the present invention, when the transaction is a purchase of the product, the journal creation means further creates purchase journal data related to the purchase when accounting for purchase. It is characterized by the following.

  Further, in the divisional profit and loss management device according to the present invention, the journal creation means, when the transaction is the sale of the product, creates sales journal data related to the sale when the sales are recorded. I do.

  Also, in the profit-and-loss management apparatus by section according to the present invention, when the transaction is the purchase of the product, the department determination means, based on the transaction management data, at the time of purchase accounting, the purchase department of the product. It is characterized in that it is determined whether or not the stock management department at the destination of the product is different.

  Further, in the profit-and-loss management apparatus by section according to the present invention, when the transaction is the movement of the product, the department determination means performs inventory management of the source of the product based on the transaction management data when the product is moved. It is characterized in that it is determined whether or not the department is different from the inventory management department at the destination of the product.

  Further, in the profit-and-loss management apparatus for each section according to the present invention, when the transaction is the sale of the product, the department determination means, based on the transaction management data, manages the inventory of the export source of the product when the sales are recorded. It is characterized in that it is determined whether or not a department is different from a sales department of the product.

  In the department-based profit / loss management apparatus according to the present invention, the control unit further includes profit / loss statement creation means for creating income statement data based on the transfer journal data.

  Further, the divisional profit and loss management method according to the present invention is a divisional profit and loss management method for causing a divisional profit and loss management device including a storage unit and a control unit to execute the divisional profit and loss management method. Transaction management storage means for storing transaction management data including an identifier and / or a management department identifier; and transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction. A control unit, based on the transaction management data, based on the transaction management data, when a transaction occurs, a management department of a management source of the product and a management department of a management destination of the product, a department determination step of determining whether or not different. When it is determined in the department determination step that the management department of the management source is different from the management department of the management destination, the cost is allocated from the management department of the management source to the management department of the management destination. Characterized in that it comprises a journal creation step of creating a transfer journal data for demarcating a.

  Further, the divisional profit and loss management program according to the present invention is a divisional profit and loss management program to be executed by a divisional profit and loss management device including a storage unit and a control unit, and the storage unit is configured to execute each transaction. Transaction management storage means for storing transaction management data including an identifier and / or a management department identifier; and transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction. In the control unit, based on the transaction management data, when a transaction occurs, a department management step of determining whether or not a management department of a management source of the product and a management department of a management destination of the product are different, and When it is determined in the department determination step that the management department of the management source is different from the management department of the management destination, the cost is transferred from the management department of the management source to the management department of the management destination. A journal creation step of creating a transfer journal data for transfer to, characterized in that to the execution.

  Advantageous Effects of Invention According to the present invention, by automatically generating transfer journals, it is possible to confirm whether unnecessary costs have been generated in the purchasing department, and it is possible for the sales department to confirm operating profit by capturing sales costs. To play. Further, according to the present invention, by automatically generating transfer journals, there is an effect that it is possible to grasp the profit and loss of each department.

FIG. 1 is a block diagram illustrating an example of a configuration of a department-based profit / loss management apparatus according to the present embodiment. FIG. 2 is a flowchart illustrating an example of a process performed by the unit-based profit / loss management apparatus according to the present embodiment. FIG. 3 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 4 is a diagram illustrating an example of the transfer journal creation process at the time of purchase in the present embodiment. FIG. 5 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 6 is a diagram illustrating an example of the transfer journal creation process in the present embodiment. FIG. 7 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 8 is a diagram illustrating an example of a transfer journal creation process during sales 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]
First, an outline of the present invention will be described.

  Conventionally, accounting departments have manually created journals based on reports from sales departments in order to grasp the profits and losses of each department within a company. For this reason, if it takes time to report the sales department, it has been difficult to link accurate figures to the accounting department. In the past, manual journal creation has been troublesome in the accounting department. In addition, if the purchasing department that records external purchases and the sales department that manages sales are different within a company, it is difficult to capture the costs of the sales department using the accounting system alone, and the cost of the sales department is low. It was difficult to grasp which department contributed to profit and how much it contributed to profit because the profit between departments could not be seen without understanding.

  Therefore, in the present embodiment, by automatically generating transfer journals, the trouble of reporting by the sales department can be omitted, and accurate numbers can be linked to the accounting department. Eliminating the need to create journal entries. Further, in the present embodiment, transfer journal data is created without generating transfer data for in-house trading, and only reflection on the sales system form eliminates the need to create unnecessary data. Is also suppressed.

[2. Constitution]
An example of the configuration of the unit-based profit / loss management apparatus 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram illustrating an example of a configuration of a section-based profit / loss management apparatus 100 according to the present embodiment.

  The section profit and loss management device 100 is a commercially available desktop personal computer. The section profit and loss management apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, but may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, tablet personal computer, or the like. It may be a portable information processing device.

  The department-based profit / loss management apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the unit-based profit / loss management apparatus 100 are communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the department-based profit / loss management apparatus 100 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 department-based profit / loss management apparatus 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

  The storage unit 106 stores various databases, tables, files, and the like. In the storage unit 106, a computer program for cooperating with an OS (Operating System) and giving instructions to a CPU (Central Processing Unit) to perform various processes 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, an optical disk, and the like can be used. The storage unit 106 includes a transaction management file 106a and a transaction statement file 106f.

  The transaction management file 106a stores transaction management data including a transaction identifier and / or a management department identifier of each transaction. Here, the transaction may be purchase, transfer, sale, or the like of a product. Further, the transaction identifier may be a transaction number or the like. Further, the management section identifier may be a management section code or the like. Here, as shown in FIG. 1, the transaction management file 106a includes a purchase header 106b, a warehouse master 106c, a transfer header 106d, and a sales header 106e.

  The purchase header 106b stores a purchase number, a (purchase) department code, and / or a person-in-charge code.

  The warehouse master 106c stores a warehouse code, a warehouse name, and / or a (stock management) department code.

  The movement header 106d stores a movement number and the like.

  The sales header 106e stores a sales number, a (sales) department code, and / or a person-in-charge code.

  The transaction statement file 106f stores transaction statement data including the transaction identifier of the transaction and the cost of the product related to the transaction. Here, the transaction statement data may be purchase statement data, transfer statement data, sales statement data, or the like. Here, the purchase detail data may include a purchase number, a purchase detail line number, a (destination) warehouse code, a product code, and / or a purchase price (cost). Further, the transfer specification data may include a transfer number, a transfer description line number, a source warehouse code, a destination warehouse code, a product code, and / or a transfer amount (cost). Further, the sales statement data may include a sales number, a sales statement line number, a (shipping source) warehouse code, a product code, a sales amount, and / or a cost.

  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 touch panel), a speaker and a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with a mouse can be used. In the following, the output device 114 may be described as a monitor 114 or a printer 114, and the input device 112 may be described as a keyboard 112 or a mouse 112.

  The control unit 102 is a CPU or the like that controls the department-based profit / loss management apparatus 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 functionally includes a transaction acquisition unit 102a, a department determination unit 102b, a journal creation unit 102c, and a profit and loss statement creation unit 102d.

  The transaction acquisition unit 102a acquires transaction data when a transaction occurs. Here, the transaction data may be purchase data of goods, movement data of goods in a company, sales data of goods, or the like. Further, the transaction acquisition unit 102a may acquire transaction management data and / or transaction statement data based on the transaction data. Further, the transaction acquisition unit 102a may store the transaction management data in the transaction management file 106a. Further, the transaction acquisition unit 102a may store the transaction statement data in the transaction statement file 106f.

  The department determination unit 102b determines whether or not the management department that manages the product is different from the management department that manages the product based on the transaction management data. Here, when the transaction is the purchase of a product, the department determination unit 102b determines whether the purchase department of the product and the inventory management department of the destination of the product are different at the time of purchase accounting based on the transaction management data. It may be determined whether or not. In addition, when the transaction is the transfer of a product, the department determination unit 102b determines, based on the transaction management data, that when the product is moved, the stock management department of the source of the product and the stock management department of the destination of the product are different. It may be determined whether or not. In addition, when the transaction is the sale of a product, the department determination unit 102b determines whether the inventory management department from which the product is delivered and the sales department of the product are different at the time of the sales based on the transaction management data. It may be determined.

  The journal creation unit 102c creates journal data. Here, the journal creation unit 102c transfers the cost from the management source management department to the management destination management department when the department determination unit 102b determines that the management department of the management source is different from the management department of the management destination. May be created. The journal creation unit 102c transfers the cost from the management unit of the management source to the management unit of the management destination when the unit determination unit 102b determines that the management unit of the management source is different from the management unit of the management destination. Alternatively, transfer journal data may be created in which the debit account is transferred and the credit account is transferred. In addition, when the transaction is the purchase of a product, the journal creation unit 102c may create purchase journal data relating to the purchase when accounting for purchase. Further, when the transaction is sales of a product, the journal creation unit 102c may create sales journal data relating to the sales when the sales are recorded.

  The profit and loss statement creation unit 102d creates profit and loss statement data based on the transfer journal data.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS.

[Profit and loss management process by department]
Here, an example of the profit-and-loss management process by section in the present embodiment will be described with reference to FIGS. FIG. 2 is a flowchart illustrating an example of a process of the unit-based profit / loss management apparatus 100 according to the present embodiment.

  As shown in FIG. 2, when a transaction occurs, the transaction acquisition unit 102a acquires transaction data of a product input by the user via the input device 112, and based on the transaction data, transaction management data and / or transaction. The statement data is acquired, the transaction management data is stored in the transaction management file 106a, and the transaction statement data is stored in the transaction statement file 106f (step SA-1).

  Then, based on the transaction management data stored in the transaction management file 106a, the section determination unit 102b determines whether the management department of the product management source is different from the management department of the product management destination. (Step SA-2).

  Then, when the department determination unit 102b determines that the management department of the product management source and the management department of the product management destination are the same (not different) (step SA-2: No), the process ends. .

  On the other hand, when the department determination unit 102b determines that the management department of the product management source is different from the management department of the management destination of the product (step SA-2: Yes), the process proceeds to step SA-3.

  Then, the journal creation unit 102c transfers and receives the debit account and the credit account for transferring the cost from the management department of the management source to the management department of the management destination. Is created (step SA-3).

  Then, the profit and loss statement creation unit 102d creates the profit and loss statement data based on the transfer journal data created by the journal creation unit 102c (step SA-4), and ends the process.

  Here, with reference to FIG. 3 and FIG. 4, an example of the transfer journal entry creating process in the present embodiment will be described. FIG. 3 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 4 is a diagram illustrating an example of the transfer journal creation process at the time of purchase in the present embodiment.

  In the present embodiment, as shown in FIG. 3, when purchase data including a purchase number, a purchase staff code, a warehouse code of a destination, a product code, a purchase price, and the like are acquired at the time of purchase accounting. The purchase header 106b is linked with the purchase detail data stored in the transaction detail file 106f by a purchase number, and the purchase detail data stored in the transaction detail file 106f and the warehouse master 106c are represented by a warehouse code. Set the linked data structure.

  As shown in FIG. 4, in the present embodiment, based on the data structure shown in FIG. 3, the warehouse master 106c is converted from the warehouse code (Z01) included in the purchase statement data stored in the transaction statement file 106f. With reference to the (stock) management department code (B02) stored in the warehouse master 106c, the (purchase) department code (B01) and the inventory management department code (B02) stored in the purchase header 106b are obtained. If the two are different, the purchasing section (A section) and the inventory management section (B section) are set as transfer journal creation targets. Then, in the present embodiment, as shown in FIG. 4, purchase journal data relating to purchase in department A is created, in which the debit account is purchase amount and the credit account is accounts payable, To transfer the purchase amount from department A to department B, transfer and receive the debit account and transfer the credit account, and create transfer journal data based on the accumulated journal data. Output profit and loss statement data to

  Further, an example of the transfer journal creation process at the time of transfer according to the present embodiment will be described with reference to FIGS. 5 and 6. FIG. 5 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 6 is a diagram illustrating an example of the transfer journal creation process in the present embodiment.

  In the present embodiment, FIG. 5 shows a case where, when goods are moved in a company, movement data of goods in the company including a transfer number, a source warehouse code, a destination warehouse code, a product code, and a transfer amount are acquired. As described above, the transfer header 106d and the transfer detail data stored in the transaction detail file 106f are linked by the transfer number, and the transfer detail data stored in the transaction detail file 106f and the warehouse master 106c are linked by the warehouse code. Set the data structure.

  Then, as shown in FIG. 6, in the present embodiment, based on the data structure shown in FIG. 5, the warehouse master 106c is transferred from the source warehouse code (Z01) included in the transfer detail data stored in the transaction detail file 106f. , The source (stock) management department code (B02) stored in the warehouse master 106c is acquired, and the destination warehouse code (Z02) included in the transfer detail data stored in the transaction detail file 106f is obtained. With reference to the warehouse master 106c, the destination (stock) management department code (B03) stored in the warehouse master 106c is acquired, and the source inventory management department code (B02) stored in the warehouse master 106c and the warehouse are acquired. The destination inventory management department code (B03) stored in the master 106c is compared with the destination inventory management department code (B03). And inventory management department (C Division) and transfer journal creation target. In the present embodiment, as shown in FIG. 6, the transfer of the debit account for transferring the transfer amount from the department B to the department C and the transfer of the credit account are performed. Create journal data and output profit and loss statement data based on the accumulated journal data.

  Here, with reference to FIG. 7 and FIG. 8, an example of the transfer journal creation process in sales according to the present embodiment will be described. FIG. 7 is a diagram illustrating an example of a data structure according to the present embodiment. FIG. 8 is a diagram illustrating an example of a transfer journal creation process during sales according to the present embodiment.

  In the present embodiment, when sales data including sales numbers, sales person codes, export source warehouse codes, product codes, sales amounts, costs, and the like are acquired at the time of sales recording, as shown in FIG. A data structure in which the header 106e and the sales statement data stored in the transaction statement file 106f are linked by a sales number, and the sales statement data stored in the transaction statement file 106f and the warehouse master 106c are linked by a warehouse code. Set.

  Then, as shown in FIG. 8, in the present embodiment, based on the data structure shown in FIG. 7, the warehouse master 106c is referenced from the warehouse code (Z02) included in the sales statement data stored in the transaction statement file 106f. Then, the (stock) management department code (B03) stored in the warehouse master 106c is acquired, and the (sales) department code (B04) stored in the sales header 106e is compared with the inventory management department code (B03). If the two are different, the sales department (D department) and the inventory management department (C department) are set as transfer journal creation targets. Then, in the present embodiment, as shown in FIG. 8, sales journal data relating to sales in the department D, in which the debit account is receivable and the credit account is sales, and the cost is reduced. Create transfer journal data to transfer the debit account and transfer the credit account for transfer from department C to department D, and create an income statement based on the accumulated journal data. Output data.

  As described above, conventionally, when journals were generated only in the accounting department when accounting for sales or purchases, it was not possible to grasp the profit for each department, but in this embodiment, it is necessary to create transfer journals. As a result, the profit and loss and the gross profit contribution of each department can be grasped, thereby enabling appropriate inventory adjustment.

[4. 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 above-described embodiments.

  For example, among 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, a part thereof can be automatically performed by a known method.

  In addition, the 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 the present specification and drawings are not described unless otherwise specified. Can be changed arbitrarily.

  Further, with respect to the section-based profit / loss management apparatus 100, the components shown in the figures are functionally conceptual, and need not necessarily be physically configured as shown in the figures.

  For example, all or any part of the processing functions provided in the section-based profit / loss management apparatus 100, particularly the processing functions performed by the control unit 102, are realized by the CPU and a program interpreted and executed by the CPU. Or 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. It is read mechanically by the management device 100. That is, in a storage unit such as a ROM or a hard disk drive (HDD), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. The 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 departmental profit / loss management apparatus 100 via an arbitrary network, and may be downloaded in whole or in part as needed. It is possible.

  Further, a 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). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical and Digital, Digital, Digital and Digital), DVDs (Digital and Digital Digital, Digital and Digital) 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. The "program" is not necessarily limited to a single program, but may be distributed as a plurality of modules or libraries, or may achieve its function in cooperation with a separate program represented by an OS. Including things. Note that a known configuration and procedure can be used for a specific configuration and a reading procedure for reading a recording medium in each apparatus described in the present embodiment, an installation procedure after reading, and the like.

  Various databases and the like stored in the storage unit 106 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. Programs, tables, databases, web page files, and the like.

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

  Further, 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. 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.

  The present invention is useful in all industries where the purchasing department and the sales department are separated.

Reference Signs List 100 Profit and loss management device by section 102 Control section 102a Transaction acquisition section 102b Department determination section 102c Journal creation section 102d Profit and loss statement creation section 104 Communication interface section 106 Storage section 106a Transaction management file 106b Purchase header 106c Warehouse master 106d Transfer header 106e Sales Header 106f Transaction statement file 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

A department-based profit and loss management device comprising a storage unit and a control unit,
The storage unit,
Transaction management storage means for storing transaction management data including a transaction identifier and / or a management department identifier of each transaction;
Transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction,
With
The control unit includes:
Based on the transaction management data, when a transaction occurs, a management unit of a management source of the product and a management unit of a management destination of the product, a department determination unit that determines whether the management department is different,
A transfer journal for transferring the cost from the management department of the management source to the management department of the management destination when the department determination unit determines that the management department of the management source is different from the management department of the management destination. A journal creation means for creating data;
A profit and loss management device for each department, characterized by comprising: The journal creation means,
A debit for transferring the cost from the management department of the management source to the management department of the management destination when the department determination unit determines that the management department of the management source is different from the management department of the management destination. 2. The unit-based profit / loss management apparatus according to claim 1, wherein the transfer journal data is created in such a manner that the transfer account data is transferred and the credit account is transferred. The journal creation means,
3. The profit-and-loss management apparatus according to claim 1, wherein when the transaction is purchase of the product, purchase journal data relating to the purchase is created at the time of purchase accounting. The journal creation means,
Furthermore, when the transaction is sales of the product, sales journal data relating to the sales is created when the sales are recorded, and the profit / loss management apparatus for each department according to any one of claims 1 to 3, wherein . The department determination means,
When the transaction is the purchase of the product, it is determined whether or not the purchasing department of the product and the inventory management department of the destination of the product are different at the time of purchase based on the transaction management data. 3. The department-based profit / loss management apparatus according to claim 1, wherein The department determination means,
In the case where the transaction is the transfer of the product, based on the transaction management data, when the product is moved, whether or not the inventory management unit of the source of the product and the inventory management unit of the destination of the product are different. The profit-and-loss management device for each department according to claim 1 or 2, wherein: The department determination means,
When the transaction is the sale of the product, it is determined whether or not the inventory management department from which the product is taken out and the sales department of the product are different from each other based on the transaction management data when the sales are recorded. The department-based profit / loss management apparatus according to claim 1 or 2, wherein: The control unit includes:
Based on the transfer journal data, income statement creation means for creating income statement data,
The divisional profit and loss management apparatus according to any one of claims 1 to 7, further comprising: A departmental profit / loss management method for executing by a departmental profit / loss management apparatus having a storage unit and a control unit,
The storage unit,
Transaction management storage means for storing transaction management data including a transaction identifier and / or a management department identifier of each transaction;
Transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction,
With
Executed by the control unit,
Based on the transaction management data, when a transaction occurs, a management department of the management source of the product and a management department of a management destination of the product, a department determination step of determining whether or not different,
When it is determined in the department determination step that the management department of the management source is different from the management department of the management destination, a transfer for transferring the cost from the management department of the management source to the management department of the management destination A journal creation step for creating journal data;
A profit and loss management method for each department, characterized by including: A department-based profit / loss management program to be executed by a department-based profit / loss management apparatus having a storage unit and a control unit,
The storage unit,
Transaction management storage means for storing transaction management data including a transaction identifier and / or a management department identifier of each transaction;
Transaction statement storage means for storing transaction statement data including the transaction identifier and the cost of goods pertaining to the transaction,
With
In the control unit,
Based on the transaction management data, when a transaction occurs, a management department of the management source of the product and a management department of a management destination of the product, a department determination step of determining whether or not different,
A transfer for transferring the cost from the management department of the management source to the management department of the management destination when it is determined in the department determination step that the management department of the management source is different from the management department of the management destination. A journal creation step for creating journal data;
Departmental profit and loss management program to run

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