JP2022035318A - Real estate transaction processor and real estate transaction processing method and real estate transaction processing program - Google Patents

Abstract

To provide a real estate transaction processor, a real estate transaction processing method, and a real estate transaction processing program that can automatically calculate a sell-off income summary from a sell-off payment, a sell-off expense, and a book value when selling off a real estate.SOLUTION: A processor acquires a sell-off payment and a sell-off expense of a real estate, and acquires a sell-off income summary of the real estate based on a book value when selling off the real estate, the sell-off payment and the sell-off expense of the real estate.SELECTED DRAWING: Figure 3

Description

The present invention relates to a real estate transaction processing device, a real estate transaction processing method, and a real estate transaction processing program.

Patent Document 1 discloses a configuration in which a gain or loss on sale is automatically calculated from a comparison between the sale price and the book value for the sale of real estate assets such as land and buildings.

Japanese Unexamined Patent Publication No. 2009-86895

However, in the invention described in Patent Document 1, there is a problem that the profit or loss on sale cannot be automatically calculated in consideration of the selling cost at the time of selling the asset.

The present invention has been made in view of the above problems, and is a real estate transaction processing device, a real estate transaction processing method, which can automatically calculate a sale profit / loss from a sale price, a sale cost, and a book value at the time of sale of real estate. And the purpose is to provide a real estate transaction processing program.

In order to solve the above-mentioned problems and achieve the object, the real estate transaction processing device according to the present invention is a real estate transaction processing device including a storage unit and a control unit, and the storage unit is at the time of sale of real estate. The control unit is provided with a fixed asset storage means for storing fixed asset data in which the book value of the real estate is set, and the control unit acquires a sale price acquisition means for acquiring the sale price of the real estate and a sale for acquiring the sale cost amount of the real estate. It is characterized by comprising an expense acquisition means and a sale profit / loss acquisition means for acquiring the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale cost amount.

Further, in the real estate transaction processing device according to the present invention, the sale price acquisition means acquires the billing data in which the provisional receipt amount of the real estate is set, and acquires the sale price by transferring a part of the provisional receipt amount. It is characterized by doing.

Further, in the real estate transaction processing apparatus according to the present invention, the sale cost acquisition means acquires payment data in which the temporary payment amount of the real estate is set, and acquires the sale cost amount by transferring a part of the temporary payment amount. It is characterized by.

Further, in the real estate transaction processing apparatus according to the present invention, the means for acquiring profit or loss on sale is characterized in that the amount obtained by subtracting the cost of sale and the book value from the sale price is acquired as the profit or loss on sale. do.

Further, in the real estate transaction processing apparatus according to the present invention, the fixed asset data is further set with a retirement obligation balance, and the selling cost acquisition means acquires the payment data with the provisional payment amount of the real estate. The provisional payment amount is transferred to the sale cost amount and the performance cost amount, and the sale profit / loss acquisition means further obtains a performance difference obtained by subtracting the performance cost amount from the retirement obligation balance.

Further, in the real estate transaction processing apparatus according to the present invention, the sale price acquisition means acquires the billing data in which the provisional receipt amount of the real estate is set, and the provisional receipt amount is used as the profit amount not subject to profit or loss and the sale price. Transfer to the amount, the control unit creates sale journal data based on the fixed asset data, the provisional receipt amount, the provisional payment amount, the performance difference, the non-profit and loss income amount, and the sale profit / loss amount. It is characterized by further providing means.

Further, in the real estate transaction processing apparatus according to the present invention, the billing data is further provided with a settlement amount, and the control unit further includes a billing journal means for creating billing journal data corresponding to the billing data. It is characterized by that.

Further, in the real estate transaction processing apparatus according to the present invention, the payment data is further provided with an intermediary fee amount, and the control unit further includes a payment journal means for creating payment journal data corresponding to the payment data. It is characterized by that.

Further, the real estate transaction processing method according to the present invention is a real estate transaction processing method for causing a real estate transaction processing device including a storage unit and a control unit to execute, and the storage unit is a book value at the time of sale of the real estate. The fixed asset storage means for storing the fixed asset data set in the above is provided, and the sale price acquisition step for acquiring the sale price of the real estate and the sale cost for acquiring the sale cost of the real estate, which are executed by the control unit, are provided. It is characterized by including an acquisition step and a sale profit / loss acquisition step for acquiring the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale cost amount.

Further, the real estate transaction processing program according to the present invention is a real estate transaction processing program for causing a real estate transaction processing device including a storage unit and a control unit to execute, and the storage unit is the book value at the time of sale of the real estate. A fixed asset storage means for storing the fixed asset data set in the above is provided, and in the control unit, a sale price acquisition step for acquiring the sale price of the real estate and a sale cost acquisition step for acquiring the sale cost amount of the real estate. And, based on the book value, the sale price amount, and the sale cost amount, the sale profit / loss acquisition step of acquiring the sale profit / loss amount of the real estate is executed.

According to the present invention, there is an effect that more precise profit and loss can be managed in the same system. Further, according to the present invention, there is an effect that accounting processing including journal entry can be centrally processed. Further, according to the present invention, it is possible to seamlessly link data in accounting, building management, and fixed assets, so that the processing at the time of sale by linking the asset data and the building management system becomes smooth. Play. As a result, according to the present invention, there is an effect that the trouble of double work such as individual replacement and calculation with spreadsheet software is eliminated. Further, according to the present invention, it is possible to realize an early grasp of profit and loss related to the sale of a property and an improvement in business efficiency up to accounting processing.

FIG. 1 is a diagram showing an example of business process comparison. FIG. 2 is an example of a system correlation diagram in this embodiment. FIG. 3 is a block diagram showing an example of the configuration of the real estate transaction processing device according to the present embodiment. FIG. 4 is a flowchart showing an example of processing of the real estate transaction processing device in the present embodiment. FIG. 5 is a diagram showing an example of real estate transaction processing in the present embodiment. FIG. 6 is a diagram showing an example of real estate transaction processing in the present embodiment.

Embodiments of 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]
First, the outline of the present invention will be described with reference to FIGS. 1 and 2. FIG. 1 is a diagram showing an example of business process comparison. FIG. 2 is an example of a system correlation diagram in this embodiment.

In the past, the processing between systems was not complicated because the frequency of buying and selling in real estate transactions was not high, but it is the same because the number of property sales increased due to the liquidation of real estate and the activation of buying and selling transactions due to securitization in recent years. As the number of cases where cooperation between systems is required rather than the work that can be processed within the system has increased, the work load has increased as the transaction volume has increased.

For example, as shown in FIG. 1, the person in charge uses spreadsheet software or the like to calculate the results of the sale price and the sale cost, which were conventionally managed by the fixed asset system individually at the time of sale and managed by another system. Since the calculation was made using the above, the journal was not automatically created, and the time and effort required to attach the property data at the time of journal entry and drafting increased, which was very complicated.

Therefore, as shown in FIG. 1, in the present embodiment, a mechanism is provided that enables data linkage between the sale price and the sale cost and the fixed assets, from the registration of the sale item to the registration of the profit / loss and the journal entry in a lump sum. ing. Further, as shown in FIG. 2, in the present embodiment, by automatically linking the asset sale data and the fixed asset data between the systems, the check / confirmation work by the person in charge, Excel (registered trademark), etc. The calculation in is also unnecessary.

[2. Constitution]
An example of the configuration of the real estate transaction processing apparatus 100 according to the present embodiment will be described with reference to FIG. FIG. 3 is a block diagram showing an example of the configuration of the real estate transaction processing device 100 in the present embodiment.

As shown in FIG. 3, the real estate transaction processing device 100 is a commercially available desktop personal computer. The real estate transaction processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. It may be a type information processing device.

The real estate transaction processing 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 real estate transaction processing device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the real estate transaction processing device 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 real estate transaction processing device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction 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) / 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 includes a fixed asset database 106a and a transaction database 106b.

The fixed asset database 106a stores fixed asset data. Here, the fixed asset database 106a may store fixed asset data in which the book value at the time of sale of the real estate is set. Here, in the fixed asset data, a property identifier (for example, a property code and / or a property name, etc.), an asset identifier (for example, an asset number, etc.), and / or a balance of retirement obligations, etc. are set (including). You may.

The transaction database 106b stores transaction data. Here, the transaction data may include sale data, billing data, payment data, provisional transfer data, provisional payment transfer data, sale asset data, and / or journal data and the like. Here, the sale data includes a sale identifier (for example, a sale number, etc.), a property identifier (for example, a property code and / or a property name, etc.), a planned sale date, a sale date, a performance difference, and / or a sale profit / loss. It may be set. In addition, the billing data includes the sale identifier, the property identifier, the accounting category (for example, provisional receipt or settlement amount, etc.), the scheduled payment date, the recording date, and / or the billing amount (for example, provisional receipt amount or settlement amount), etc. May be set. In addition, the payment data is set with the sale identifier, property identifier, recording category (for example, temporary payment or brokerage fee, etc.), scheduled payment date, recording date, and / or payment amount (for example, temporary payment amount or brokerage fee amount). It may have been done. In addition, the provisional transfer data includes the sale identifier, property identifier, recording category (for example, sale price or revenue, etc.), profit / loss target identifier (for example, target or non-target, etc.), recording date, and / or provisional transfer amount. (For example, the sale price or the profit amount) may be set. In addition, the temporary payment transfer data includes the sale identifier, the property identifier, the recording category (for example, sale cost or performance cost, etc.), the profit / loss target identifier, the recording date, and / or the temporary payment transfer amount (for example, the sale cost amount or performance). Cost amount) and the like may be set. Further, in the asset data for sale, a sale identifier, a property identifier, an asset identifier, a book value, and / or a balance of retirement obligations and the like may be set. The sold asset data may be acquired based on the fixed asset data. Further, the journal data may have a debit account, a debit amount, a credit account, and / or a credit amount and the like.

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 touch panel). As the input device 112, a keyboard, a mouse, and a microphone, as well as 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 or a printer 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that comprehensively controls the real estate transaction processing 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. Execute. The control unit 102 functionally includes a sale price acquisition unit 102a, a sale expense acquisition unit 102b, a sale profit / loss acquisition unit 102c, and a journal entry unit 102d.

The sale price acquisition unit 102a acquires the sale price of the real estate. Here, the sale price acquisition unit 102a may acquire billing data in which the provisional receipt amount of the real estate is set, and may acquire the sale price by transferring a part of the provisional receipt amount. Further, the sale price acquisition unit 102a may acquire billing data in which the provisional receipt amount of the real estate is set, and transfer the provisional receipt amount to the profit amount not subject to profit or loss and the sale price amount.

The sale cost acquisition unit 102b acquires the sale cost amount of the real estate. Here, the sale expense acquisition unit 102b may acquire the payment data in which the temporary payment amount of the real estate is set, and may acquire the sale expense amount by transferring a part of the temporary payment amount. Further, the sale cost acquisition unit 102b may acquire payment data in which the temporary payment amount of the real estate is set, and transfer the temporary payment amount to the sale cost amount and the performance cost amount.

The sale profit / loss acquisition unit 102c acquires the sale profit / loss amount of the real estate. Here, the sale profit / loss acquisition unit 102c may acquire the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale expense amount. Further, the sale profit / loss acquisition unit 102c may acquire the amount obtained by subtracting the sale cost amount and the book value from the sale price amount as the sale profit / loss amount. Further, the sales profit / loss acquisition unit 102c may acquire the performance difference obtained by subtracting the performance cost amount from the retirement obligation balance.

The journal entry unit 102d creates journal data. Here, the journal entry unit 102d may create the sale journal data based on the fixed asset data, the provisional receipt amount, the provisional payment amount, the performance difference, the non-profit and loss income amount, and the sale profit / loss amount. Further, the journal entry unit 102d may create billing journal data corresponding to the billing data. Further, the journal entry unit 102d may create payment journal data corresponding to the payment data. Further, the journal entry unit 102d may register the journal data in the transaction database 106b.

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 4 to 6.

[Real estate transaction processing]
Here, an example of real estate transaction processing in the present embodiment will be described with reference to FIG. FIG. 4 is a flowchart showing an example of processing of the real estate transaction processing apparatus 100 in the present embodiment.

As shown in FIG. 4, when the property identifier and the planned sale date of the real estate are input by the user via the input device 112, the control unit 102 trades the sale data in which the sale identifier, the property identifier and the planned sale date are set. Register in the database 106b (step SA-1).

Then, when the provisional receipt amount of the real estate is input by the user via the input device 112, the sale price acquisition unit 102a acquires the billing data in which the provisional receipt amount of the real estate is set (step SA-2).

Then, when the temporary payment amount of the real estate is input by the user via the input device 112, the sale expense acquisition unit 102b acquires the payment data in which the temporary payment amount of the real estate is set (step SA-3).

Then, the journal creation unit 102d creates the billing journal data corresponding to the billing data and the payment journal data corresponding to the payment data (step SA-4).

Then, the sale price acquisition unit 102a acquires the provisional transfer data in which the provisional receipt amount of the real estate set in the billing data is transferred to the profit amount not subject to profit or loss and the sale price amount (step SA-5).

Then, the sale cost acquisition unit 102b acquires the temporary payment transfer data in which the temporary payment amount of the real estate set in the payment data is transferred to the sale cost amount and the performance cost amount (step SA-6).

Then, the sale profit / loss acquisition unit 102c acquires the amount obtained by subtracting the book value and the sale cost stored in the fixed asset database 106a from the sale price as the sale profit / loss amount of the real estate, and stores it in the fixed asset database 106a. The sale data stored in the transaction database 106b is updated by acquiring the performance difference obtained by subtracting the performance cost amount from the removed debt balance and registering the sale profit / loss amount and the performance difference in the sale data (step SA-7). ..

Then, the journal entry unit 102d collects the sale journal data based on the book value and the retirement obligation balance, the provisional receipt amount, the provisional payment amount, the performance difference, the non-profit and loss income amount, and the sale profit / loss amount stored in the fixed asset database 106a. Create (step SA-8) and end the process.

Here, an example of real estate transaction processing in the present embodiment will be described with reference to FIGS. 5 and 6. 5 is a diagram showing an example of real estate transaction processing in the present embodiment with reference to FIGS. 5 and 6.

As shown in FIG. 5, in the present embodiment, the sale No., the property code, the property name, and the sale data in which the planned sale date is set are registered by the user registering the sale item, and the sale No., the property code, and the property name are registered. , Accounting category, scheduled payment date, recording date and amount are set, and billing data is acquired, and sale number, property code, property name, accounting category, scheduled payment date, recording date and amount are set. Billing journal data where the debit account is cash and the credit account is provisional receipts and settlements, and the debit account is provisional payments and brokerage fees, and the credit account is cash. Payment journal data is created (step SB-1).

Then, as shown in FIG. 6, in the present embodiment, the provisional transfer data in which the sale No., the property code, the property name, the recording category, the profit / loss target, the recording date, and the amount are set by the user's registration of the sale profit / loss confirmation. Is acquired, and the temporary payment transfer data in which the sale No., the property code, the property name, the recording category, the profit / loss target, the recording date and the amount are set is acquired, and the temporary transfer data. The sale data is updated and the debit account is provisionally received by registering the sale date, performance difference and sale profit / loss in the sale data based on the sale asset data obtained from the temporary payment transfer data and the fixed asset data. Sales journal data is created in which the credit accounts are provisional payments, buildings, performance differences, income (not subject to profit or loss) and sales profit or loss (step SB-2).

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

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

Further, with respect to the real estate transaction processing apparatus 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 real estate transaction processing apparatus 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. 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 real estate transaction processing is performed as necessary. It is read mechanically by the 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 the CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the real estate transaction processing device 100 via an arbitrary network, and all or part of the computer program may be downloaded as needed. Is.

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 Probe Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disc), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, 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 multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium and the installation procedure after reading in each device shown in the present embodiment.

Various databases and the like stored in the storage unit 106 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 real estate transaction processing 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. Further, the real estate transaction processing device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Furthermore, the specific form of distribution / integration of the device is not limited to the one shown in the figure, and all or part of the device may be functionally or physically in any 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 in the real estate industry.

100 Real estate transaction processing device 102 Control unit 102a Sale price acquisition unit 102b Sale cost acquisition unit 102c Sale profit / loss acquisition unit 102d Journal creation unit 104 Communication interface unit 106 Storage unit 106a Fixed asset database 106b Transaction database 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

A real estate transaction processing device equipped with a storage unit and a control unit.
The storage unit is
Fixed asset storage means for storing fixed asset data that sets the book value at the time of sale of real estate,
Equipped with
The control unit
The means for acquiring the sale price to acquire the sale price of the real estate, and
The means for acquiring the sale cost to acquire the sale cost amount of the real estate, and
A sales profit / loss acquisition means for acquiring the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale expense amount.
A real estate transaction processing device characterized by being equipped with. The means for obtaining the sale price is
The real estate transaction processing apparatus according to claim 1, wherein the billing data in which the provisional receipt amount of the real estate is set is acquired, and the sale price amount to which a part of the provisional receipt amount is transferred is acquired. The means for acquiring the selling cost is
The real estate transaction processing apparatus according to claim 2, wherein the payment data in which the temporary payment amount of the real estate is set is acquired, and the sale cost amount to which a part of the temporary payment amount is transferred is acquired. The means for acquiring profit or loss on sale is
The real estate transaction processing apparatus according to any one of claims 1 to 3, wherein an amount obtained by subtracting the selling expense amount and the book value from the selling price amount is acquired as the selling profit / loss amount. The fixed asset data is
In addition, the retirement obligation balance is set,
The means for acquiring the selling cost is
The payment data in which the temporary payment amount of the real estate is set is acquired, and the temporary payment amount is transferred to the sale cost amount and the performance cost amount.
The means for acquiring profit or loss on sale is
The real estate transaction processing apparatus according to claim 3, further comprising acquiring a performance difference obtained by subtracting the performance cost amount from the retirement obligation balance. The means for obtaining the sale price is
Acquire the billing data in which the provisional receipt amount of the real estate is set, and transfer the provisional receipt amount to the profit amount not subject to profit or loss and the sale price amount.
The control unit
A sale journal means that creates sale journal data based on the fixed asset data, the provisional receipt amount, the provisional payment amount, the performance difference, the profit / loss amount not subject to profit / loss, and the sale profit / loss amount.
The real estate transaction processing apparatus according to claim 5, further comprising. The billing data is
In addition, the settlement amount is set,
The control unit
Billing journal means for creating billing journal data corresponding to the billing data,
The real estate transaction processing apparatus according to claim 2, further comprising. The payment data is
In addition, the brokerage fee is set,
The control unit
Payment journal means that creates payment journal data corresponding to the payment data,
The real estate transaction processing apparatus according to claim 3, further comprising. It is a real estate transaction processing method for causing a real estate transaction processing device having a storage unit and a control unit to execute.
The storage unit is
Fixed asset storage means for storing fixed asset data that sets the book value at the time of sale of real estate,
Equipped with
It is executed by the control unit.
The sale price acquisition step to acquire the sale price of the real estate, and
The sale cost acquisition step to acquire the sale cost amount of the real estate, and
A sale profit / loss acquisition step for acquiring the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale expense amount.
A real estate transaction processing method characterized by including. It is a real estate transaction processing program to be executed by a real estate transaction processing device having a storage unit and a control unit.
The storage unit is
Fixed asset storage means for storing fixed asset data that sets the book value at the time of sale of real estate,
Equipped with
In the control unit
The sale price acquisition step to acquire the sale price of the real estate, and
The sale cost acquisition step to acquire the sale cost amount of the real estate, and
A sale profit / loss acquisition step for acquiring the sale profit / loss amount of the real estate based on the book value, the sale price amount, and the sale expense amount.
Real estate transaction processing program to execute.

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