JP2022060498A - Work in process automatic transfer device and work in process automatic transfer method and work in process automatic transfer program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a work in process automatic transfer device, a work in process automatic transfer method, and a work in process automatic transfer program that can grasp an all company profit as financial accounting and a department profit as administrative accounting for a case including an in-house transaction.

SOLUTION: A work in process automatic transfer device according to an embodiment comprises a case information processing means that generates case information including a case number, an order amount and a department that accepts an order from a customer or in-house by an order acceptance of a case and makes the case information hold a sale state as well as making a case of a department that accept an order in an in-house transaction hold a case number of an order department, a work in process/cost recognition means that automatically conducts work in process/cost recognition of an expense linked to the case of the order department linking to the sale state of the case of the order department by referring the case information, and an administrative/financial accounting data processing means generating administrative accounting data and financial accounting data separately to store a storage part by referring the case information in month processing.

SELECTED DRAWING: Figure 3

COPYRIGHT: (C)2022,JPO&INPIT

Description

The present invention relates to an automatic work-in-process transfer device, an automatic work-in-process transfer method, and an automatic work-in-process transfer program.

For example, in a company such as a video system work or an IT service industry, in which one company is engaged in a plurality of businesses, there is a case where each division is divided into divisions and each division manages the case. Here, when deliverables and processes are separated in one job, in-house transactions (ordering / ordering) are often performed between departments.

Conventionally, for example, Patent Document 1 is an apparatus for improving the efficiency of work-in-process cost transfer work. In the device of Patent Document 1, the project data before the organizational change including the project No., the department CD of the project supervising department, and the BS balance (in-process cost, credit balance, or debt balance) recorded in the supervising department, and the project data before the organizational change, and Based on the changed department data after the organizational change, including the project number and the department CD corresponding to the changed supervising department, the department CD included in the project data is replaced with the department CD included in the changed department data. , Create a transfer journal to transfer the BS balance to the changed supervising department.

Japanese Unexamined Patent Publication No. 2016-154002

However, in the above-mentioned Patent Document 1, it is difficult to grasp the in-process cost in the case including the internal transaction, and the cost recording timing is shifted. Therefore, the company-wide profit as financial accounting and the department profit as management accounting are grasped at the same time. Nothing is said about the difficulty of doing so.

The present invention has been made in view of the above, and is a work-in-process automatic transfer device and a work-in-process that can simultaneously grasp the company-wide profitability as financial accounting and the departmental profitability as management accounting for a case including internal transactions. It is an object of the present invention to provide an automatic transfer method and an automatic in-process transfer program.

In order to solve the above-mentioned problems and achieve the object, the present invention is an automatic in-process transfer device provided with a control unit and automatically transferring in-process of a matter including an in-house transaction, and the control unit receives an order for the matter. Create matter information including the matter number, order amount, and department ordered from the customer or in-house in each unit, keep the sales status in the matter information, and place the ordering department in the matter of the ordering department in the internal transaction. The matter information processing method that holds the matter number and the matter information are linked to the sales status of the matter in the ordering department, and the work in progress of the cost associated with the case in the ordering department / the work in which cost recognition is automatically performed / It is characterized by being equipped with a cost recognition means and a management / financial accounting data processing means for separately creating management accounting data and financial accounting data and storing them in a storage unit by referring to the above-mentioned matter information in the month-end processing. And.

Further, according to the present embodiment, the management accounting data and the financial accounting data include the case number, the department ordered from the customer or in-house, the in-process status, the sales amount, the in-house sales amount, and the incurred cost. , And internal cost data should be included.

Further, according to the present embodiment, in the management / financial accounting data processing means, the sales status of the matter in the ordering department is "not sold" and the sales status of the matter in the ordering department is "sold" at the time of processing at the end of the month. In this case, it is desirable that the management accounting data aggregates the costs incurred in the case of the order receiving department as the cost of sales, and the financial accounting data aggregates the costs incurred in the case of the order receiving department as the in-process cost.

Further, according to the present embodiment, the management / financial accounting data processing means refers to the management accounting data and the financial accounting data, and is used for the management accounting and financial accounting of the ordering department, the order receiving department, and the entire company. It is desirable to output information.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is a work-in-progress automatic transfer method for causing an information processing apparatus provided with a control unit to execute, and is executed by the control unit. Create matter information including the matter number, order amount, and department ordered from the customer or in-house for each order, keep the sales status in the matter information, and place the ordering department for the matter in the ordering department in the internal transaction. The matter information processing process that retains the matter number of the ordering department and the matter information are linked to the sales status of the matter of the ordering department, and the mechanism / cost recognition of the expenses associated with the matter of the ordering department is automatically performed. / Characterized by including a cost recognition process and a management / financial accounting data processing process in which management accounting data and financial accounting data are separately created and stored in a storage unit with reference to the above-mentioned matter information in the month-end processing. And.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is an in-process automatic transfer program for causing an information processing apparatus provided with a control unit to execute, and the case number and the order are received in units of order. Create matter information including the amount of money and the department that received the order from the customer or in-house, and keep the sales status in the matter information, and keep the matter number of the ordering department in the matter of the ordering department in the internal transaction. The information processing process, the in-process / cost recognition process that automatically recognizes the in-process / cost of the expenses associated with the item in the ordering department by linking to the sales status of the item in the ordering department by referring to the above-mentioned item information, and the end of the month. In the processing, the control unit automatically transfers the management / financial accounting data processing process in which the management accounting data and the financial accounting data are separately created and stored in the storage unit with reference to the matter information. It is characterized by being a program.

According to the present invention, it is possible to simultaneously grasp the company-wide profitability as financial accounting and the departmental profitability as management accounting for a case including internal transactions.

FIG. 1 is a diagram showing an example of a conceptual diagram of internal transactions. FIG. 2 is a diagram showing an example of the configuration of the work-in-process automatic transfer system according to the present embodiment. FIG. 3 is a block diagram showing an example of the configuration of the work-in-process automatic transfer device of FIG. FIG. 4 is a diagram for explaining a specific example 1 of processing of the work-in-process automatic transfer device according to the embodiment. FIG. 5 is a diagram for explaining a specific example 1 of processing of the work-in-process automatic transfer device according to the embodiment. FIG. 6 is a diagram for explaining a specific example 2 of processing of the work-in-process automatic transfer device according to the embodiment. FIG. 7 is a diagram for explaining a specific example 2 of processing of the work-in-process automatic transfer device according to the 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]
In a company that has multiple businesses such as video control work and IT service industry, there are cases where each department manages projects by dividing it into departments for each business. At this time, when the deliverables and processes are separated in one work, orders and orders are often placed between departments. This act of placing an order / order is called an in-house transaction. For example, as a specific example of an in-house transaction, there is a case where a CM production and an event production related to the same CM are collectively ordered, and the ordered department orders the event production for each department.

When an internal transaction occurs in managing profitability and work-in-process for each case in each department, exchanges (oral request / slip) between the persons in charge of each department in order to understand the work-in-process status of the case and the timing of cost accounting. ) Is always occurring. As a result, it is difficult to grasp the in-process cost of the entire company for projects that include internal transactions, and in some cases the timing of cost recording may be different, so it is necessary to simultaneously grasp the company-wide profitability as financial accounting and the department profitability as management accounting. Had the problem of being difficult.

In this embodiment, it is possible to grasp the profitability of the entire company while minimizing the communication between the persons in charge, separating the timing of sales recognition and cost recognition in financial accounting and management accounting, and managing profitability for each department. And.

Specifically, in the present embodiment, 1. 2. Hold the case number of the ordering department in the case of the ordering department in the internal transaction. 2. Automatically recognize the in-process / cost associated with the sales status of the item in the ordering department and the cost associated with the item in the ordering department. Keep accounting management data separate from financial accounting data.

FIG. 1 is a diagram showing an example of a conceptual diagram of internal transactions. With reference to FIG. 1, a specific example of the work flow of a matter including an internal transaction and its accounting process will be described. In the following explanation, all units are 1,000 yen.

In FIG. 1, (1) Department A receives an order for a job of 100 yen from a customer (this is referred to as "project A001") and registers the project. (2) Department A orders some of the ordered work from Department B for ¥ 30. (3) Department B receives an order for a job of ¥ 30 from Department A (this is referred to as "project B001").

(4-1) Department A incurs a cost of ¥ 40 for the production of project A001. In addition, (4-2) Department B incurs a cost of ¥ 20 for the production of project B001. Here, there is a problem that it is difficult to grasp the work-in-process cost. Specifically, since the projects are separated, it is difficult to grasp the work in process of 60 yen for the entire company. This accounting process (journal) is (4-1) Expense project A001 ¥ 40 / CASH ¥ 40, and (4-2) Expense project B001 ¥ 20 / CASH ¥ 20.

(5) Department B in-house charges ¥ 30 to Department A. This accounting process is (5) ××× ¥ 30 / in-house sales project B001 ¥ 30.

(6) Department A incurs an internal cost of ¥ 30 as the cost of project A001. Here, the cost accounting timing is off. Specifically, since the cases are separated, the person in charge of each department is different, and the cost of the case B001 may be recognized as the cost of the case A001 before billing the customer. Behind this, there are cases where only the production of project B001 is completed first because the deliverables are different. This accounting process is (6) Internal cost item A001 ¥ 30 / ××× ¥ 30.

(7) Department A charges the customer ¥ 100. This accounting process is (7) Accounts receivable ¥ 100 / Sales ¥ 100, and if Item A001 is not sold at the end of the month, Work in process ¥ 40 / Expense Item A001 ¥ 40, Work in process ¥ 20 / Expense Item B001 ¥ 20, If project A001 has been sold at the end of the month, the cost project A001 ¥ 40 / work in process ¥ 40 and the cost project B001 ¥ 20 / work in process ¥ 20.

In the example of FIG. 1, it is difficult to grasp the in-process cost in the case where the internal transaction is included as in the above (4-1), (4-2), (5), and (6), and the cost recording timing is set. There is a problem that it is difficult to grasp the company-wide profitability as financial accounting and the department profitability as management accounting at the same time because of the deviation. In this embodiment, as will be described later, for the case of the ordering department in the internal transaction, the "case number of the ordering department" is retained in the case information and linked to the "sales status" of the case of the ordering department of the matter information. , The problem is solved by automatically recognizing the in-process / cost of expenses associated with the case of the order receiving department and holding the accounting management data separately from the financial accounting data.

[2. Constitution]
An example of the configuration of the work-in-process automatic transfer system according to the present embodiment will be described with reference to FIGS. 2 and 3. FIG. 2 is a diagram showing an example of the configuration of the work-in-process automatic transfer system according to the present embodiment. The in-process automatic transfer system according to the present embodiment can be used by, for example, a company having a plurality of businesses such as a video control work and an IT service industry.

In FIG. 2, the in-process automatic transfer system 1 is composed of, for example, a server-client system, and the in-process automatic transfer device 100 that functions as a server and a plurality of terminal devices 200 can communicate with each other via a network 300. Has been done.

The in-process automatic transfer device 100 provides various input screens to the terminal device 200 in response to a request from the terminal device 200, receives input of information on various input screens by the terminal device 200, and stores the received information. Centrally manage with various files of. Further, the in-process automatic transfer device 100 provides information on various files and information on generated accounting processing (month-end processing, management accounting, financial accounting, etc.) in response to a request from the terminal device 200, and the terminal device 200 provides various information. File information and accounting information can be viewed.

The work-in-process automatic transfer device 100 can be configured by, for example, a workstation or a personal computer.

The terminal device 200 is arranged in, for example, each department in the company (for example, department A, department B, etc.). The terminal device 200 includes a monitor, a keyboard, a printer, and the like. The terminal device 200 displays various input screens provided by the in-process automatic transfer device 100 on the monitor, and a person in charge (operator) inputs an item (orders received). It is possible to input), cost generation input, in-house sales input, sales input, etc. Further, the terminal device 200 can display the information of various files stored in the in-process automatic transfer device 100 and the generated accounting processing (month-end processing, management accounting, financial accounting, etc.) information on the monitor and browse the information. There is.

The terminal device 200 may be, for example, a commercially available desktop personal computer, and is not limited to a stationary information processing device such as a desktop personal computer, and a commercially available notebook personal computer, PDA (Personal Digital Assistants), or the like. It may be a portable information processing device such as a smartphone or a tablet-type personal computer.

FIG. 3 is a block diagram showing an example of the configuration of the work-in-process automatic transfer device 100 of FIG. In FIG. 2, the work-in-process automatic transfer 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 work-in-process automatic transfer device 100 is connected so as to be communicable via an arbitrary communication path.

The communication interface unit 104 connects the work-in-process automatic transfer 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 work-in-process automatic transfer device 100 and the terminal device 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 matter information file 106a, an in-house sales information file 106b, a sales information file 106c, a management accounting data file 106d, and a financial accounting data file 106e.

The matter information file 106a is a file for storing matter information generated in units of orders received from customers or in-house. The matter information may include data such as a matter number for identifying the matter, an order amount, a department ordered from a customer or in-house, an ordering department matter No., a sales status, and incurred costs (for example, FIG. 4). And see Figure 5). The control unit 102 creates (generates) and updates the matter information according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department, and registers and updates the matter information file 106a. I do.

The in-house sales information file 106b is a file for storing in-house sales information generated in units of sales in the company. The in-house sales information may include data such as a sales number, a matter number, and an in-house sales amount (see, for example, FIGS. 4 and 5). The control unit 102 creates (generates) and updates in-house sales information according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department, and registers it in the in-house sales information file 106b.・ Update.

The sales information file 106c is a file for storing sales information generated in units of sales to customers (outside the company). The sales information may include data such as a sales number, a matter number, and a sales amount (see, for example, FIGS. 4 and 5). The control unit 102 creates (generates) and updates sales information according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department, and registers and updates the sales information file 106c. I do.

The management accounting data file 106d is a file for storing the actual cost of sales data (management accounting data) for each matter created (aggregated) in the month-end processing. The actual cost of sales data (management accounting data) for each project is for managing profitability for each department. It may include data such as cost of goods sold. In the month-end processing, the control unit 102 creates (generates) / updates the cost of sales actual data (management accounting data) for each matter based on the matter information, and registers / updates the management accounting data file 106d.

The financial accounting data file 106e is a file for storing the actual cost of sales data (financial accounting data) for each matter created (aggregated) in the month-end processing. The actual cost of sales data (financial accounting data) for each project is for grasping the profitability of the entire company. Data may be included. In the month-end processing, the control unit 102 creates (generates) / updates the cost of sales actual data (financial accounting data) for each matter based on the matter information, and registers / updates the financial accounting data file 106e.

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, 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 described as a monitor 114.

The control unit 102 is a CPU or the like that collectively controls the work-in-process automatic transfer 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 is functionally conceptually composed of a matter information processing unit 102a, an in-house sales information processing unit 102b, a sales information processing unit 102c, an in-process / cost recognition unit 102d, and a management / financial accounting data processing unit 102e. It is equipped with.

The case information processing unit 102a creates case information including the case number, the order amount, and the department that received the order for each order received from the customer (outside) or inside the company, and keeps the sales status in the case information. At the same time, the matter number of the ordering department is retained in the matter of the ordering department in the internal transaction. The matter information processing unit 102a creates (generates) and updates the matter information according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department, and registers it in the matter information file 106a.・ Update.

The in-house sales information processing unit 102b creates in-house sales information including the sales number, the case number, and the in-house sales amount according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department. It is updated and registered / updated in the in-house sales information file 106b.

The sales information processing unit 102c creates and updates sales information including the sales number, the case number, and the sales amount according to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of each department. Then, it is registered / updated in the sales information file 106c.

The work-in-process / cost recognition unit 102d refers to the matter information stored in the matter information file 106a, links it to the sales status of the matter of the ordering department, and recognizes the in-process / cost of the cost associated with the matter of the ordering department. Do it automatically.

In this case, if the work-in-process / cost recognition unit 102d has the sales status of the item in the ordering department "sales" but the sales status of the item in the ordering department is "unsold" at the end of the month processing, the item and order in the ordering department You may automatically create a journal that transfers the costs incurred in the department's projects to the in-process costs.

In addition, if the sales status of the item in the ordering department is "sales completed" at the end of the month, the work-in-process / cost recognition unit 102d automatically transfers the in-process cost of the item in the ordering department and the item in the ordering department to the expense. You may create it.

In the month-end processing, the management / financial accounting data processing unit 102e creates management accounting data and financial accounting data separately with reference to the matter information, and stores them in the management accounting data file 106d and the financial accounting data file 106e.

In this case, the management / financial accounting data processing unit 102e has the management accounting data when the sales status of the matter in the ordering department is "unsold" and the sales status of the matter in the order receiving department is "sold" at the time of processing at the end of the month. In the above financial accounting data, the costs incurred of the projects in the order receiving department are aggregated as the cost of sales (in-process status "sales"), and the costs incurred in the projects in the order-receiving department are aggregated as the in-process cost (in-process status "unsold"). ) May.

Further, the management / financial accounting data processing unit 102e refers to the management accounting data file 106d and the financial accounting data file 106e in response to the request from the terminal device 200, and manages the ordering department, the order receiving department, and the entire company. And financial accounting information may be provided (output) to the terminal device 200. That is, the information on the management accounting and the financial accounting of the ordering department, the ordering department, and the entire company may be browsed from the terminal device 200.

[3. Concrete example]
A specific example of the processing of the work-in-process automatic transfer device 100 in the present embodiment will be described with reference to FIGS. 2 to 7.

(Specific example 1)
4 and 5 are diagrams for explaining a specific example 1 (journal creation) of processing of the work-in-process automatic transfer device 100 in the embodiment. In FIGS. 4 and 5, the case of processing the matter shown in FIG. 1 will be described with reference to the numbers in FIG.

In FIG. 4, (1) When the A department receives an order for a job of 100 yen from a customer (Matter A001), the case information processing unit 102a responds to an input operation of a person in charge on the input screen of the terminal device 200 of the A department. Then, the matter information about the matter A001 is created and stored in the matter information file 106a. In the example shown in the figure, the project information is the project number "A001", the order amount "¥ 100", the department "department A", and the sales status "unsold".

(3) When the B department receives an order for a job of ¥ 30 from the A department (case B001), the case information processing unit 102a responds to the input operation of the person in charge on the input screen of the terminal device 200 of the B department. The information is updated and the data about the matter B001 is added (updated). In the example shown in the figure, the case number "B001", the order amount "¥ 30", the department "B department", the ordering department case number "A001", and the sales status "unsold" are added. Here, since the transaction of the B department is a case of the order receiving department in the internal transaction, as described above, the case No. “A001” of the A department, which is the ordering department, is held.

(4-1) In the A department, when a cost of 40 yen is incurred in the production of the case A001, the case information processing unit 102a responds to the input operation of the person in charge on the input screen of the terminal device 200 of the A department, and the case information. Is updated to update the data of "incurred costs" for matter A001. In the example shown in the figure, the "incurred cost" for the matter No. "A001" in the matter information is updated to "¥ 40". This accounting treatment is (4-1) Expense Item A001 ¥ 40 / CASH ¥ 40.

(4-2) In the B department, when a cost of ¥ 20 is incurred in the production of the matter B001, the matter information processing unit 102a responds to the input operation of the person in charge on the input screen of the terminal device 200 of the B department, and the matter information. Is updated to update the data of "incurred costs" for matter B001. In the example shown in the figure, the "incurred cost" for the matter No. "B001" in the matter information is updated to "¥ 20". This accounting treatment is (4-2) Expense matter B001 ¥ 20 / CASH ¥ 20.

(5) When the B department charges the A department for ¥ 30, the in-house sales information processing unit 102b responds to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of the B department for the matter B001. In-house sales information is created and stored in the in-house sales information file 106b. In the example shown in the figure, the in-house sales information is the newly assigned sales number "UR01001", the case number "B001", and the in-house sales amount "¥ 30".

When the in-house sales for the matter B001 are generated (when the in-house sales information for the matter B001 is created), the matter information processing unit 102a updates the sales status of the matter No. "B001" in the matter information to "sold". .. The work-in-process / cost recognition unit 102d controls the sales status of the item No. of the ordering department, links it to the sales state of the item of the ordering department, and automatically recognizes the work-in-process / cost of the expenses associated with the item of the ordering department.

In FIG. 5, in the month-end processing, the work-in-process / cost recognition unit 102d refers to the matter information, and if the matter A001 is not sold at the time of the end-of-month processing, the ordering department linked to B001 even if the production of B001 is completed. Since the sales status of the matter A001 is "not yet sold", the journals for accounting treatments (5) and (6) are not created. In this case, the work-in-process / cost recognition unit 102d automatically creates a journal that transfers the costs incurred in the matter A001 and the matter B001 to the work-in-process cost. The accounting process is work-in-process ¥ 40 / expense project A001 ¥ 40, work-in-process ¥ 20 / expense project B001 ¥ 20.

(7) When the A department charges the customer for 100 yen, the sales information processing unit 102c responds to the operation of the person in charge on the input screen (not shown) of the terminal device 200 of the A department, and the sales for the matter A001. Information is created and stored in the sales information file 106c. In the example shown in the figure, the sales information is the newly assigned sales number "UR02001", the case number "A001", and the sales amount "¥ 100". The accounting process is (7) Accounts receivable ¥ 100 / Sales ¥ 100.

When the sales information of the matter No. "A001" is created, the matter information processing unit 102a updates the sales status of the matter No. "A001" in the matter information to "sales completed".

In the month-end processing, the work-in-process / cost recognition unit 102d refers to the matter information, and if the matter A001 is "sold" at the end of the month processing, the journal entry in accounting processing (5) and (6) is made based on the in-house sales information. Create automatically. This accounting process is (5) (6) cost of sales item A001 ¥ 30 / in-house sales item B001 ¥ 30.

Further, the work-in-process / cost recognition unit 102d automatically creates a journal that transfers the work-in-process cost of the matter A001 and the matter B001 to the expense when the matter A001 is "sales" at the end of the month processing. This accounting process is expense project A001 ¥ 40 / work in process ¥ 40, expense project B001 ¥ 20 / work in process ¥ 20.

(Specific example 2)
6 and 7 are diagrams for explaining a specific example 2 (management / financial accounting data creation) of processing of the work-in-process automatic transfer device 100 in the embodiment. 6 and 7, a case of processing the matter shown in FIGS. 4 and 5 will be described.

In FIG. 6, in the specific example 2, even if the project A001 is unsold, if the production of the project B001 is completed, the in-house sales are recorded and the management accounting (profit management) is performed as the B department. On the other hand, when viewed company-wide as financial accounting, it is recognized as work-in-process cost and the company-wide profitability is grasped.

In the month-end processing, the management / financial accounting data processing unit 102e separately creates the actual sales cost information for each case (management accounting data) and the actual sales cost information for each case (financial accounting data) with reference to the matter information. , Stored in the management accounting data file 106d and the financial accounting data file 106e, respectively.

In the case of the end-of-month processing in the upper part of FIG. If the sales status of the matter B001 is "sold", the cost of goods sold in the order department (department B) of the matter B001 is aggregated as the cost of sales in the actual cost of sales information (management accounting data) by matter (in-process status "in-process status". In the actual cost of sales information (financial accounting data) for each project, the costs incurred for project B001 in the order receiving department are aggregated as in-process costs (assuming the in-process status is "unsold").

In the example shown in FIG. 6, the actual cost of sales information (management accounting data) for each project is, for the project number "A001", the department "A department", the in-process status "unsold", the sales "¥ 0", and the in-house sales. "¥ 0", incurred cost "¥ 40", and in-house cost "¥ 30". For the project number "B001", the department "B department", the in-process status "sold", the sales "¥ 0", and the company Sales are "¥ 30", incurred costs are "¥ 20", and internal costs are "¥ 0".

In addition, as for the actual cost of sales information (financial accounting data) by project, for the project number "A001", the department "A department", the in-process status "unsold", the sales "¥ 0", the in-house sales "¥ 0", occur. The cost is "¥ 40" and the in-house cost is "¥ 30". For the case number "B001", the department "B department", the in-process status "unsold", the sales "¥ 0", the in-house sales "¥ 30", The incurred cost is "¥ 20" and the in-house cost is "¥ 0".

In the case of the month-end processing at the bottom of Fig. 5 above, the sales status of item A001 in the ordering department is "sold" and the sales status of item B001 in the ordering department is "sold". The information (management accounting data) and the actual cost of sales information by project (financial accounting data) are the same because the in-process status of project A001 in the ordering department (department A) and project B001 in the ordering department (department B) is "sold". It becomes data.

In response to a request from the terminal device 200, the management / financial accounting data processing unit 102e refers to the management accounting data file 106d and the financial accounting data file 106e to manage and finance the ordering department, the order receiving department, and the entire company. Accounting information may be provided (output) to the terminal device 200. FIG. 7 shows an output example (data appearance) of management accounting and financial accounting of the ordering department, the order receiving department, and the entire company in the case of FIG.

FIG. 7A shows an output example of the management accounting of the department A. In the actual cost of sales information by project (management accounting data), since the in-process status of project A001 = unsold, the incurred cost is set as the in-process cost for department A, and the internal cost is recorded. The management accounting of department A is sales "¥ 0", in-house sales "¥ 0", expenses "¥ 40", in-house cost "¥ 30", in-process cost "¥ 40", cost of sales "¥ 0" for project A001. , The gross profit is "¥ 0".

FIG. 7B shows an output example of management accounting of department B. In the actual cost of sales information (management accounting data) for each project, since the work-in-process status of project B001 = sales completed, department B considers the costs incurred as cost of sales and records internal sales. The management accounting of department B is sales "¥ 0", in-house sales "¥ 30", expenses "¥ 20", in-house cost "¥ 0", in-process cost "¥ 0", cost of sales "¥ 20" for project B001. , The gross profit is "¥ 10".

FIG. 7C shows an output example of management accounting of a company (whole). The management accounting of the company is a compilation of the management accounting of departments A and B. The management accounting of the company is sales "¥ 0", in-house sales "¥ 30", expenses "¥ 60", in-house cost "¥ 30", in-process cost "¥ 40", cost of sales "¥ 20", gross profit "¥ 20". It becomes "10".

FIG. 7D shows an example of the output of the financial accounting of the department A. In the actual cost of sales information (financial accounting data) for each item, the in-process status of item A001 = unsold, so the department A considers the incurred cost as the in-process cost and does not record the internal cost. For the case A001, the financial accounting of department A is sales "¥ 0", in-house sales "¥ 0", expenses "¥ 40", in-house cost "¥ 0", in-process cost "¥ 40", cost of sales "¥ 0". , The gross profit is "¥ 0".

FIG. 7 (E) shows an example of output of financial accounting of department B. In the actual cost of sales information (financial accounting data) by project, the in-process status of project B001 = sold, but the in-process status of project A001 = unsold, so department B records the in-house sales as the in-process cost. do not.
The financial accounting of department B is sales "¥ 0", in-house sales "¥ 0", expenses "¥ 20", in-house cost "¥ 0", in-process cost "¥ 20", cost of sales "¥ 0" for item B001. , The gross profit is "¥ 0".

FIG. 7 (F) shows an output example of the financial accounting of a company. The financial accounting of the company is a compilation of the financial accounting of departments A and B. The financial accounting of the company is sales "¥ 0", in-house sales "¥ 0", expenses "¥ 60", in-house cost "¥ 0", in-process cost "¥ 60", cost of sales "¥ 0", gross profit "¥ 0". It becomes "0".

As described above, according to the present embodiment, the case information including the case number, the order amount, and the department is created for each order, and the case information is kept in the sales state and the order is received in the internal transaction. The matter information processing department 102a that holds the matter number of the ordering department for the matter of the department, and the work of the cost associated with the matter of the ordering department by referring to the matter information and linking to the sales status of the matter of the ordering department / In the in-process / cost recognition unit 102d that automatically recognizes the cost, and in the month-end processing, the management accounting data and the financial accounting data are separately created by referring to the matter information and stored in the management accounting data file 106d and the financial accounting data file 106e. Since it is equipped with a management / financial accounting data processing unit 102e for storing each, even for projects including internal transactions, the exchange between the persons in charge is minimized, the in-process cost of the project is accurately grasped, and the cost recording timing is set. It is possible to match, and for projects that include internal transactions, it is possible to simultaneously grasp the company-wide profitability as financial accounting and the department profitability as management accounting.

In addition, if the sales status of the matter in the ordering department is "not sold" and the sales status of the matter in the order receiving department is "sold" at the end of the month processing, the management / financial accounting data processing unit 102e receives an order in the management accounting data. Since it was decided to aggregate the costs incurred for the projects in the department as cost of sales and to aggregate the costs incurred for the projects in the order receiving department as in-process costs in the financial accounting data, the sales status of the projects in the ordering department was "unsold" at the end of the month. In the case of "", it is possible to grasp the company-wide profit and the department profit at the same time.

The management / financial accounting data processing unit 102e refers to the management accounting data and the financial accounting data in response to a request from the terminal device 200, and provides information on the management accounting and financial accounting of the ordering department, the order receiving department, and the entire company. Since it is decided to output, it becomes possible to easily see the management accounting and financial accounting of the ordering department, the order receiving department, and the entire company.

In the above-described embodiment, the example in which the work-in-process automatic transfer system 1 is configured by the server-client model has been described, but the work-in-process automatic transfer device 100 may be configured standalone. In this case, the operator of the in-process automatic transfer device 100 may input the above-mentioned data based on the order slip, the order slip, the in-house sales slip, the sales slip, and the like.

[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, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all of the processes described as being performed manually. Alternatively, a part 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 work-in-process automatic transfer 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 work-in-process automatic transfer device 100, particularly each processing function performed by the control unit, 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 process described in the present embodiment, and the in-process automatic transfer 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 constitutes a control unit in cooperation with a CPU.

Further, this computer program may be stored in an application program server connected to the in-process automatic transfer device 100 via an arbitrary network, and all or a part thereof can 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 Program Read Only Memory), and an EEPROM (registration). Trademarks) (Electrically Erasable and Protocol Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), 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 specific configurations and reading procedures for reading the recording medium in each apparatus shown in the embodiment, installation procedures 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 in-process automatic transfer 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 work-in-process automatic transfer 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 that 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.

1 Automatic in-process transfer system 100 In-process automatic transfer device 102 Control unit 102a Item information processing department 102b In-house sales information processing department 102c Sales information processing department 102d In-process / cost recognition department 102e Management / financial accounting data processing department 104 Communication interface department 106 Storage unit 106a Item information file 106b Internal sales information file 106c Sales information file 106d Management accounting data file 106e Financial accounting data file 108 I / O interface unit 112 Input device 114 Output device 200 Terminal device 300 Network

Claims (1)

It is a work-in-process automatic transfer device that has a control unit and automatically transfers work-in-process including in-house transactions.
The control unit
Create matter information including the matter number, order amount, and department ordered from the customer or in-house for each order of the matter, keep the sales status in the matter information, and for the matter of the order department in the internal transaction A matter information processing means that holds the matter number of the ordering department,
With reference to the above-mentioned matter information, a work-in-process / cost recognition means that automatically recognizes the in-process / cost of the expenses associated with the matter of the ordering department by associating it with the sales status of the matter of the ordering department.
In the month-end processing, the management / financial accounting data processing means that creates the management accounting data and the financial accounting data separately and stores them in the storage unit with reference to the above-mentioned matter information.
Equipped with
In the management / financial accounting data processing means, if the sales status of the matter in the ordering department is "not sold" and the sales status of the matter in the order receiving department is "sold" at the end of the month processing, the ordering department in the management accounting data. An automatic in-process transfer device characterized in that the costs incurred in the case of the above are aggregated as the cost of sales, and the incurred costs of the cases in the order receiving department are totaled as the in-process cost in the financial accounting data.

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