JP2021144688A - Net-sales and journal entry apparatus, net-sales and journal entry method, and net-sales and journal entry program - Google Patents

Abstract

To provide a net-sales and journal entry apparatus, a net-sales and journal entry method, and a net-sales and journal entry program capable of automatically determining whether or not a contract that a prime contractor is going to win is a contract that a prime contract company can act as an agent, and when it is a contract capable of acting as an agent, capable of recording sales and journals in net amount.SOLUTION: In the embodiment, (1) in a contract information input screen, it is checked whether or not a combination of an orderer and a construction company specified by a person in charge of the prime contractor exists in a cost-on transaction pattern master; (2) when confirmed that it exists, the net amount is calculated based on the contract amount and construction amount input by the person in charge of the prime contractor on the contract information input screen, sales recording is executed with the net amount; and (3) when it is confirmed that it exists, the journal entry that includes the calculated net amount is executed.SELECTED DRAWING: Figure 4

Description

The present invention relates to a net-sales / journal entry device, a net-sales / journal entry method, and a net-sales / journal entry program.

In Patent Document 1, even when a plurality of works are performed in parallel, individual deposits and withdrawals and their schedules can be easily managed, and a financial institution can determine whether or not to lend. A possible document providing system is disclosed (see paragraph 0010 of Patent Document 1).

Japanese Patent No. 6651173

For example, in the construction / construction industry as described in Patent Document 1, the cost-on method (described later, simply speaking, when the ordering party orders the construction work from the construction company, both main contractors Regarding the sales under the contract (the method of intervening and acting as an agent), the prime contractor has conventionally recorded the total sales, but by adopting the new profit standard (described later), the target company is the net amount. It is necessary to record sales and journals in (described later).

Here, whether or not the prime contractor can act as the agent is determined by the combination of the ordering party and the construction company, but conventionally, the decision is made by the person in charge of the prime contractor. However, there is a problem that the work efficiency is very low and mistakes in judgment are likely to occur. In addition, when it was determined that it was possible to act as the agent, there was room for improvement in the subsequent business of net sales and journals from the viewpoint of business efficiency.

The present invention has been made in view of the above problems, and automatically determines whether or not the contract that the prime contractor is trying to receive is a contract that the prime contractor can act as an agent. In addition, if the contract can be an agent, net sales and journals can be recorded, net-sales and journals, net-sales and journals, and The purpose is to provide a net-sales and journal entry program.

When the orderer of the service arranges the service provision amount with the service provider company that provides the service in order to solve the above-mentioned problems and achieve the purpose, the orderer acts as an agent for the service. A contract contract is concluded with the prime contractor as the contract amount, which is obtained by adding the overall management cost of the service to the service provision amount, and the prime contractor and the service providing company are described as described above. When concluding a contract contract with the agreed service provision amount, it is used by the prime contractor who executes sales recording and journal entry by the net amount which is the amount obtained by subtracting the service provision amount from the contract amount. A net-sales / journal entry device including a control unit, wherein the control unit is designated by a person in charge of the prime contractor on a contract information input screen for inputting information about the contract. Whether the combination of the ordering party and the service providing company exists in the agentable pattern setting master that holds the combination of the ordering party and the service providing company, in which the prime contractor can act as the agent. The net confirmation means for confirming whether or not the contract information and the service provision amount based on the contract amount and the service provision amount input by the person in charge of the prime contractor on the contract information input screen when the confirmation means confirms the existence. A sales recording execution means that calculates the amount and executes sales recording with the net amount, and if the confirmation means confirms that the sales amount exists, the journal entry including the net amount calculated by the sales recording execution means is executed. It is characterized in that it is provided with a means for executing journal entry.

Further, the net amount-sales recording / journal accounting device according to the present invention holds the ordering party in which the prime contractor can act as the agent as the combination in the agentable pattern setting master. A combination of the ordering party in the agent-capable orderer setting master and the service-providing company in the agent-capable service-providing company setting master that holds the service-providing company in which the prime contractor can act as the agent. Is set.

Further, the net amount-sales recording / journalizing method according to the present invention is a net amount-sales recording / journalizing method executed by an information processing apparatus including a control unit, and the method is described by the orderer of the service. When the service provision amount is agreed with the service providing company that provides the service, the ordering party adds the service provision amount to the service provision amount with the prime contractor acting as the service agent, and the overall management cost of the service. When a contract contract is concluded with the amount obtained by adding A method of performing net sales and journal entry, which is the amount after deducting the service provision amount, for inputting information about the contract contract used by the prime contractor and executed by the control unit. The combination of the ordering party and the service providing company designated by the person in charge of the prime contractor on the contract information input screen allows the prime contractor to act as the agent, and the ordering party and the service providing. A confirmation step for confirming whether or not it exists in the agentable pattern setting master that holds the combination of companies, and when it is confirmed that the existence is present in the confirmation step, the person in charge of the prime contractor on the contract information input screen. When the net amount is calculated based on the contract amount and the service provision amount input by, and the sales recording execution step of executing the sales recording with the net amount, and the confirmation step confirming that the net amount exists, the above It is characterized by including a journal entry execution step for executing the journal entry including the net amount calculated in the sales recording execution step.

Further, the net amount-sales recording / journalizing program according to the present invention is a net amount-sales recording / journalizing program for an information processing apparatus provided with a control unit to execute, and the program is an orderer of services. When the ordering party arranges the service provision amount with the service providing company that provides the service, the ordering party supervises the service with the service provision amount with the prime contractor acting as the agent of the service. When a contract is concluded with the amount obtained by adding the management cost as the contract amount, and the main contractor and the service providing company conclude a contract with the agreed service provision amount, the contract amount Information about the contract contract that is used by the main contractor and is used by the main contractor to execute the sales recording and the journalizing by the net amount, which is the amount obtained by subtracting the service provision amount from the above. The combination of the ordering party and the service providing company designated by the person in charge of the prime contractor on the contract information input screen for input allows the prime contractor to act as the agent. And a confirmation step for confirming whether or not it exists in the agentable pattern setting master that holds the combination of the service providing companies, and when it is confirmed that the existence is present in the confirmation step, the prime contractor is displayed on the contract information input screen. The net amount is calculated based on the contract amount and the service provision amount input by the person in charge of the contractor, and the sales recording execution step of executing the sales recording with the net amount and the confirmation that the net amount exists in the confirmation step. If so, it is characterized by including a journal entry execution step for executing the journal entry including the net amount calculated in the sales recording execution step.

According to the present invention, it is possible to automatically determine whether or not the contract that the prime contractor is trying to receive is a contract that the prime contractor can act as an agent, and further, it is possible to act as an agent. In the case of a contract, it has the effect of being able to record sales and journals in a net amount.

FIG. 1 is a block diagram showing an example of the configuration of a net amount-sales recording / journalizing device. Figure 2 shows the balance when the cost-on method is adopted and the sales amount is recorded according to the "conventional revenue standard" (left figure), and the sales amount is recorded when the cost-on method is adopted and the sales amount is recorded according to the "new revenue standard". It is a figure which shows an example of the balance (right figure) in the case of doing. FIG. 3 is a diagram showing an example of the correlation of characters and the flow of money in a specific example of the present embodiment. FIG. 4 is a diagram showing an example of a contract information input screen. FIG. 5 is a diagram showing an example of a cost-on transaction pattern master, a customer master, a supplier master, contract header data, and contract detail data. FIG. 6 is a diagram showing an example of contract detail data and order slip data. FIG. 7 is a diagram showing an example of a journal created by inputting a purchase amount. FIG. 8 is a diagram showing an example of a journal created by entering sales. FIG. 9 is a diagram showing an example of contract detail data, sales header data, and sales detail data. FIG. 10 is a diagram showing an example of a journal created by the journal creation process. FIG. 11 is a diagram showing an example of the balance of income (left figure) and the balance of claims and debts (right figure). FIG. 12 is a diagram showing an example of a sales record table output screen. FIG. 13 is a diagram showing an example of the output sales record table.

Hereinafter, embodiments of the net amount-sales recording / journalizing device, the net amount-sales recording / journalizing method, and the net amount-sales recording / journalizing program according to the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
In the construction industry, etc., sales under cost-on contracts have traditionally been recorded as a total amount, but with the adoption of the new revenue standard, it has become necessary for target companies to record as a net amount. In the cost-on method, the ordering party designates a specialized construction company (cost-on contractor), decides the construction amount, adds the overall management cost (cost-on), and works with the prime contractor (user of the present invention). This is a method in which a construction contract is concluded, and the main contractor and a specialized construction company conclude a subcontract contract with the agreed construction amount. The new revenue standard requires determining the role (or principal or agent) of a company in providing goods or services to its customers in order to determine the amount of revenue that the company should recognize. , When a company corresponds to the principal, the revenue is recognized by the total amount, and when the company corresponds to the agent, the revenue is recognized by the net amount (application guidelines, paragraphs 39 to 47). Fig. 2 shows an image of the case where the sales amount is recorded based on the conventional revenue standard when adopting the cost-on method (“conventional revenue standard” in Fig. 2), and the new revenue standard when adopting the cost-on method. It shows an image diagram (“new profit standard” in Fig. 2) when the sales amount is recorded in.

Here, in order to manage sales at a net amount under the cost-on method, the prime contractor must first identify whether or not all contracts are contracts based on the cost-on method. In addition, in the case of a cost-on contract, it is necessary to register an adjustment journal in order to record the net sales amount, and it is also necessary to manage the sales amount in management accounting and the sales amount in system accounting. be. When carrying out such a series of work, there is a problem that the work becomes complicated because it is necessary to manage the grounds and the trail.

Therefore, in the present embodiment, for example, in the case of a cost-on method transaction, the identification information of the principal and the agent is retained in the performance obligation unit, and sales and journals can be recorded in net amount. In the present embodiment, the person or the agent is registered in advance in the master according to the pattern of the combination of the customer (the ordering party) and the supplier (the specialized construction company). It is possible to specify the classification of the agent without making a mistake.

As a result, in the present embodiment, for example, the transaction amount in the management accounting and the sales amount in the system accounting can be accurately managed, and the performance management and the performance evaluation in the management accounting can be performed accurately. Hereinafter, a specific configuration and operation will be described.

[2. composition]
An example of the configuration of the net amount-sales recording / journalizing device 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the net amount-sales recording / journalizing device 100.

The net amount-sales recording / journalizing device 100 is a commercially available desktop personal computer. The net amount-sales recording / journalizing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet type. It may be a portable information processing device such as a personal computer.

The net amount-sales recording / journalizing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the net amount-sales recording / journalizing device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the net amount-sales accounting / journalizing apparatus 100 to the network 300 so as to be communicable 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 net amount-sales recording / journalizing device 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). Data of various masters and the like, which will be described later, may be stored in the server 200, for example.

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

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used.

The storage unit 106 is, for example, a cost-on transaction pattern master 106a as an agentable pattern setting master, a customer master 106b as an agentable orderer setting master, and a supplier as an agentable service providing company setting master. It includes a master 106c, contract data 106d, order slip data 106e, and sales data 106f. The contract data 106d includes contract header data 106d1 and contract detail data 106d2. The sales data 106f includes sales header data 106f1 and sales detail data 106f2.

According to the net amount-sales recording / journalizing device 100 according to the present embodiment, when the service orderer arranges the service provision amount with the service providing company that provides the service, the orderer causes the service provision amount. A contract contract is concluded with the prime contractor acting as the agent of the service, using the amount obtained by adding the overall management cost of the service to the service provision amount as the contract amount, and the service provision with the prime contractor. When a company concludes a contract with the agreed service provision amount, it is possible to execute sales recording and journal entry recording in a net amount which is the amount obtained by subtracting the service provision amount from the contract amount. The net amount-sales recording / journalizing device 100 according to the present embodiment is used, for example, by the prime contractor.

The net amount-sales recording / journalizing device 100 according to the present embodiment can be used in, for example, the construction industry, but in addition to this, for example, a construction industry that conducts a project balance type business, a large machine installation business, and the like. It can be used in a wide range of fields such as advertising and manufacturing. In the following description, it is assumed that the net amount-sales recording / journalizing device 100 according to the present embodiment is used in the construction industry, the service is construction, the service providing company is a construction company, and the service provision amount is The explanation will proceed assuming that the construction amount and the contract contract are construction contract contracts.

The cost-on transaction pattern master 106a is a feature of the present invention and retains the combination of the ordering party and the construction company. For the combination of the orderer and the construction company set in the master, the prime contractor can be the agent. As shown in FIG. 5, the cost-on transaction pattern master 106a is, for example, for identifying the customer identification data (customer code) for identifying the customer who is the ordering party and the supplier who is the construction company. Includes supplier identification data (supplier code), etc.

The customer master 106b holds the orderer (the customer) whose agent can be the prime contractor. As shown in FIG. 5, in the customer master 106b, the prime contractor and the agent for the customer identification data (customer code and customer name) and the customer specified by the customer identification data. It includes a flag (1: possible or 2: impossible) indicating whether or not it is possible to become, and the like.

The supplier master 106c holds the construction company (the supplier) in which the prime contractor can act as the agent. As shown in FIG. 5, the supplier master 106c is the prime contractor for the supplier identification data (supplier code and supplier name) and the supplier specified by the supplier identification data. It includes a flag (1: possible or 2: impossible) indicating whether or not the trader can act as the agent, and the like.

Here, for example, in the customer master 106b, the flag of "1: possible" is set for the customer "○○ company", and in the supplier master 106c, the supplier "△△ company" is set. When the flag of "1: Possible" is set for "", the combination of the customer "○○ company" and the supplier "△△ company" can be set in the cost-on transaction pattern master 106a. It will be possible. In other words, for the combination of the customer "○○ company" and the supplier "△△ company", the prime contractor can be the agent.

As shown in FIG. 5, the contract header data 106d1 includes, for example, a project number, an order number, an accounting date, the customer identification data (customer code), a slip sales body amount, and a slip sales consumption tax amount. , Slip cost amount, slip gross profit amount, etc.

After inputting the contract information, the contract detail data 106d2 has, for example, the order number, the order line number, the product code, the product name, the credit item classification, and the consumption tax rate classification, as shown in FIGS. 5 and 6. , The number of orders, the sales unit price, the sales body unit price, the sales body amount, the sales consumption tax amount, the cost unit price, the cost amount, the gross profit amount, and the supplier identification data (supplier code). And the agent classification (principal or agent), and so on. After inputting the sales information, the contract detail data 106d2 further includes, for example, the cost consumption tax amount, the net sales unit price, the net sales main unit price, the net sales main unit amount, and the net sales consumption tax amount, as shown in FIG. Includes net gross profit amount, etc.

As shown in FIG. 6, the order slip data 106e includes, for example, an order number, the supplier identification data (supplier code), the project number, a project order number, a project order line number, and a slip. Includes the purchase amount, the slip purchase consumption tax amount, and so on.

As shown in FIG. 9, the sales header data 106f1 includes, for example, a sales number, the order number, an accounting date, the customer identification data (customer code), the slip sales body amount, and the slip. The sales consumption tax amount, the slip cost amount, the slip gross profit amount, and the like are included.

As shown in FIG. 9, the sales detail data 106f2 includes the sales number, the sales line number, the product code, the product name, the credit item classification, the consumption tax rate classification, and the number of orders. The sales unit price, the sales main unit price, the sales main unit amount, the sales consumption tax amount, the cost unit price, the cost amount, the cost consumption tax amount, the gross profit amount, and the net sales unit price. , The net sales unit price, the net sales amount, the net sales consumption tax amount, the net gross profit amount, the supplier identification data (supplier code), the agent classification, etc. including.

The control unit 102 is a CPU or the like that collectively controls the net amount-sales recording / journalizing device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run.

The control unit 102 functionally conceptually means, for example, (1) the orderer and the service provider designated by the person in charge of the main contractor on the contract information input screen for inputting information about the contract. Confirmation means for confirming whether or not the combination of the above is present in the agentable pattern setting master that holds the combination of the orderer and the service provider, in which the prime contractor can act as the agent. When it is confirmed by the confirmation unit 102a and (2) the confirmation means that the contract information exists, the contract amount and the service provision amount input by the person in charge of the main contractor on the contract information input screen are used. The sales recording execution unit 102b as a sales recording execution means for calculating the net amount and executing the sales recording with the net amount, and (3) when the confirmation means confirms the existence, the sales recording execution means calculates the net amount. It is provided with a journal entry execution unit 102c as a journal entry execution means for executing the entry of the journal including the net amount.

The confirmation unit 102a is the ordering party designated by the person in charge of the main contractor on the contract information input screen (see FIG. 4) for inputting information about the construction contract contract (in FIG. 4, the customer “ It is confirmed whether or not the combination of "○○ company") and the construction company (in FIG. 4, "△△ company" of the supplier) exists in the cost-on transaction pattern master 106a.

When the sales recording execution unit 102b confirms that the existence is present in the confirmation unit 102a, the contract amount entered by the person in charge of the prime contractor on the contract information input screen (see FIG. 4) (contract amount in FIG. 4). Calculate the net amount (gross profit amount 100,000 yen in Fig. 4) based on the construction amount (1,000,000 yen) and the construction amount (estimated cost amount 900,000 yen in Fig. 4), and record sales at the net amount (100,000 yen). To execute.

When the confirmation unit 102a confirms that the journal entry execution unit 102c exists, the journal entry execution unit 102c executes the journal entry including the net amount (100,000 yen) calculated by the sales recording execution unit 102b.

[3. Specific example of processing]
In this item, a specific example of the process according to this embodiment will be described. FIG. 3 shows an image diagram of the correlation of characters and the flow of money in this item. In this item, as shown in FIG. 3, when the ordering party negotiates a construction amount of 900,000 yen with a specialized construction company, the ordering party becomes a prime contractor as an agent for the construction. A construction contract is concluded with the contract amount (1 million yen) obtained by adding the overall management cost (100,000 yen) of the construction to the construction amount (900,000 yen), and the prime contractor. And the specialized construction company conclude a construction contract with the agreed construction amount (900,000 yen), the amount obtained by subtracting the construction amount (900,000 yen) from the contract amount (1 million yen). The flow of recording sales and journal entries by the net amount (100,000 yen) of the above-mentioned prime contractor will be specifically described.

(1) Confirmation of cost-on transaction pattern master First, the confirmation unit 102a refers to the cost-on transaction pattern master 106a, which holds identification information of the principal or the agent in the performance obligation unit, and is good at inputting to the contract information input screen. Check if the combination of supplier and supplier exists in the cost-on transaction pattern master 106a.

Specifically, as shown in the contract information input screen of FIG. 4, "○○ company" is the customer (the ordering party), and "△△ company" is the supplier (the specialized construction company). , It is assumed that it is designated by the person in charge of the prime contractor. In this case, the confirmation unit 102a confirms whether or not the combination of the XX company and the Δ△ company exists in the cost-on transaction pattern master 106a. In this example, it is assumed that it exists, and in this case, the check box in the item of "agent classification" on the contract information input screen of FIG. 4 can be checked.

The information in the contract information input screen of FIG. 4 will be described in detail. In FIG. 4, the construction contract amount between the orderer and the prime contractor is specified as the contract amount (1,000,000 yen) at the time of receiving an order, and the cost estimate amount (900,000 yen) is the prime contractor. And the construction contract amount between the specialized construction company is specified. If you check the check box in the "Agent classification" item, the gross profit amount (100,000 yen) will be the profit amount. In the case of the cost-on method, contract details = order slip = purchase slip.

When the input of information from the contract information input screen of FIG. 4 is completed and the "register" button at the bottom of the screen is pressed, the contract information is input to the items in the contract header data 106d1 and the contract detail data 106d2 shown in FIG. The information entered on the screen is set.

Then, the process moves from inputting the contract information to inputting the order amount. When the "Register" button at the bottom of the screen is pressed after checking the check box in the "Agent classification" item on the contract information input screen in FIG. 4 (that is, in the case of the cost-on method), the contract detail data The information in 106d2 transitions to the order slip data 106e. The correspondence between the items is as shown in FIG. 6. For example, the cost amount (cost estimate amount) in the contract detail data 106d2 transitions to the slip purchase body amount (order amount) in the order slip data 106e. do.

Then, the process moves from the input of the order amount to the input of the purchase amount. By inputting the purchase amount, the journal shown in FIG. 7 is created.

(2) Sales recording Next, the sales recording execution unit 102b identifies the person or the agent who is obliged to fulfill the order, and records the sales in total or net amount.

Specifically, when the construction is completed, sales are recorded to the specialized construction company (sales month = purchase month). The sales recording execution unit 102b creates a journal that holds the completed construction amount, the completed construction cost, the net sales amount, etc., as shown in FIG. 8, triggered by the instruction from the sales input by the person in charge of the main contractor. Further, as shown in FIG. 9, sales header data 106f1 and sales detail data 106f2 are created. The sales recording execution unit 102b sets values for the items of cost consumption tax amount, net sales unit price, net sales unit price, net sales body amount, net sales consumption tax amount, and net gross profit amount in the contract detail data 106d2. , The set value is transitioned to the value of the same item in the sales detail data 106f2 as it is.

(3) Journal entry Next, the journal entry execution unit 102c records the journal in net amount in the case of the agent performance obligation (that is, in the case of the cost-on method).

Specifically, the journal entry execution unit 102c offsets the cost amount of the performance obligation of the proxy classification. As shown in FIG. 10, the journal entry execution unit 102c records the journal based on the cost amount, the cost consumption tax amount, etc. in the sales detail data 106f2 created in (2).

FIG. 11 shows an image diagram summarizing the amount of income and the amount of claims and debts described so far.

(4) Output of net sales amount in sales record table Finally, from the sales record table output screen shown in Fig. 12, after specifying the office, department and (if necessary) customer, and also, the actual results are totaled. If the category includes cost-on transactions, "including cost-on transactions" can be selected and the sales record table can be output.

In this example, "including cost-on transaction" shall be selected. In addition, the sales results for the PJ0001 project (the project for which the prime contractor is the agent) and the PJ0002 project (the project for which the prime contractor is the principal) are output.

The output sales record table is shown in FIG. In FIG. 13, the part surrounded by the thick frame X shows the sales result by the transaction amount, and the part surrounded by the thick frame Y shows the sales result by the net sales. Here, [1. As mentioned in [Summary], under the new revenue standard, if a company (the prime contractor) corresponds to the principal, the revenue is recognized in total amount, and the company (the prime contractor) is the agent. Recognize revenue in net amounts if: As for the PJ0002 project, since the prime contractor has received the order for the project as the person himself / herself, the total sales amount is 1 million yen (the order amount from the orderer is 1 million yen). As shown by enclosing in Y, the net sales amount is 1 million yen. On the other hand, for the PJ0001 project, the prime contractor has received an order for the project as an agent, so the net amount is 100,000 yen (the order amount from the orderer is 1 million yen-the specialized construction company. The sales amount will be 900,000 yen), and the net sales amount will be 100,000 yen as shown by the thick frame Y in FIG.

In addition, by using the sales record table, it becomes possible to manage the gross profit margin of transactions excluding the cost-on method and manage the actual management (improvement of the profit margin).

[4. Summary of this embodiment]
As described above, according to the net amount-sales recording / journalizing device 100 according to the present embodiment, the contract that the prime contractor is trying to receive can be represented by the prime contractor. It is possible to automatically determine whether or not the contract is, and if the contract is capable of acting as an agent, it is possible to record sales and journals in a net amount.

[5. Other embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be manually performed, or all of the processes described as being performed manually. Alternatively, a part thereof can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the net amount-sales recording / journalizing device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the net amount-sales recording / journalizing device 100, particularly each processing function performed by the control unit, all or any part thereof is interpreted and executed by the CPU and the CPU. It may be realized by, or it may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and if necessary, the net amount- It is mechanically read by the sales recording / journalizing device 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the net-sales / journal entry device 100 via an arbitrary network, and all or a part thereof may be stored as required. You can also download it.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes 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 (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

The "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. A well-known configuration or procedure can be used for a specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, an installation procedure after reading, and the like.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the net amount-sales recording / journalizing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. You may. Further, the net amount-sales recording / journalizing device 100 may be realized by implementing software (including a program or data) that realizes the processing described in the present embodiment on the device.

Further, the specific form of distribution / integration of the device is not limited to the one shown in the drawing, and all or a part thereof may be functionally or physically in an arbitrary unit according to various additions or functional loads. It can 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, for example, in the construction industry, the advertising industry, the control work, and the wholesale industry, which are business balance-type businesses.

100 Net-Sales and Journal Recorder 102 Control
102a Confirmation section
102b Sales recording execution department
102c Journal accounting execution unit 104 Communication interface unit 106 Storage unit
106a Cost-on transaction pattern master
106b Customer master
106c Supplier Master
106d Contract data
106d1 contract header data
106d2 Contract detail data
106e Order slip data
106f Sales data
106f1 sales header data
106f2 Sales details data 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

When the orderer of the service arranges the service provision amount with the service providing company that provides the service, the orderer makes the service provision amount with the prime contractor acting as the agent of the service. When a contract contract is concluded with the amount obtained by adding the overall management cost of the service as the contract amount, and the main contractor and the service provider conclude a contract contract with the service provision amount agreed upon. , A net amount-sales recording / journalizing device equipped with a control unit used by the prime contractor, which executes sales recording and journalizing by the net amount which is the amount obtained by subtracting the service provision amount from the contract amount. There,
The control unit
The combination of the ordering party and the service provider designated by the person in charge of the main contractor on the contract information input screen for inputting information about the contract is such that the main contractor acts as the agent. A confirmation means for confirming whether or not it exists in the agentable pattern setting master that holds the combination of the orderer and the service provider, which is possible.
When it is confirmed by the confirmation means that the existence is present, the net amount is calculated based on the contract amount and the service provision amount input by the person in charge of the prime contractor on the contract information input screen, and the net amount is calculated. Sales recording execution means to execute sales recording and
When the confirmation means confirms that the existence is present, the journal recording execution means for executing the recording of the journal including the net amount calculated by the sales recording execution means, and the journal recording execution means.
To prepare
A net-sales and journal entry device featuring. As the combination in the agentable pattern setting master, the orderer and the prime contractor in the agentable orderer setting master holding the orderer whose agent can be the agent. The combination of the service providers in the agentable service provider setting master that holds the service provider who can act as the agent is set.
The net amount-sales recording / journalizing accounting device according to claim 1. A net-sales / journal entry method executed by an information processing device equipped with a control unit, in which the service orderer negotiates the service provision amount with the service provider that provides the service. At that time, the ordering party concludes a contract contract with the main contractor acting as the agent of the service, using the amount obtained by adding the overall management cost of the service to the service provision amount as the contract amount. When the main contractor and the service providing company conclude a contract contract with the service providing amount agreed upon, sales recording and journalizing are recorded in a net amount which is the amount obtained by subtracting the service providing amount from the contract amount. Is a method of performing and used by the prime contractor,
The control unit executes
The combination of the ordering party and the service provider designated by the person in charge of the main contractor on the contract information input screen for inputting information about the contract is such that the main contractor acts as the agent. A confirmation step to confirm whether or not it exists in the agentable pattern setting master that holds the combination of the orderer and the service provider, which is possible.
When it is confirmed that the existence is present in the confirmation step, the net amount is calculated based on the contract amount and the service provision amount input by the person in charge of the prime contractor on the contract information input screen, and the net amount is set to the net amount. Sales recording execution step to execute sales recording and
When it is confirmed that the existence is present in the confirmation step, the journal recording execution step for executing the recording of the journal including the net amount calculated in the sales recording execution step and the journal recording execution step.
Including,
Net amount-Sales and journal entry method. A net-sales / journal entry program for an information processing device equipped with a control unit to execute a service provision amount with and from a service provider that the service orderer provides the service. At the time of the agreement, the ordering party concludes a contract with the main contractor acting as the agent for the service, using the amount obtained by adding the overall management cost of the service to the service provision amount as the contract amount. Then, when the main contractor and the service provider conclude a contract contract with the service provision amount agreed upon, the net sales amount, which is the amount obtained by subtracting the service provision amount from the contract amount, and A program that performs journal entry and is used by the prime contractor.
To make the control unit execute
The combination of the ordering party and the service provider designated by the person in charge of the main contractor on the contract information input screen for inputting information about the contract is such that the main contractor acts as the agent. A confirmation step to confirm whether or not it exists in the agentable pattern setting master that holds the combination of the orderer and the service provider, which is possible.
When it is confirmed that the existence is present in the confirmation step, the net amount is calculated based on the contract amount and the service provision amount input by the person in charge of the prime contractor on the contract information input screen, and the net amount is set to the net amount. Sales recording execution step to execute sales recording and
When it is confirmed that the existence is present in the confirmation step, the journal recording execution step for executing the recording of the journal including the net amount calculated in the sales recording execution step and the journal recording execution step.
Including,
A net-sales and journal entry program featuring.

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