JP2024004189A - Depreciation simulation device, depreciation simulation method, and depreciation simulation program - Google Patents

Abstract

To provide a depreciation simulation device, a depreciation simulation method, and a depreciation simulation program by which calculation for managing a depreciable asset can be easily performed.SOLUTION: In a depreciation simulation device, an acquisition unit acquires asset information indicating depreciable assets that are held, depreciation expense information indicating depreciation expenses of the depreciable assets which are depreciated with the lapse of time, and virtual retirement information including a virtual retirement asset which is an asset, of the depreciable assets, to be virtually retired and a date on which the virtual retirement asset is retired. A calculation unit calculates depreciation expenses of the depreciable assets of a prescribed time period if the virtual retirement asset is virtually retired on the date designated by the virtual retirement information. A data creating unit creates depreciation simulation data of the prescribed time period including the calculated depreciation expenses. An output control unit extracts depreciation simulation data of a designated simulation time period from the depreciation simulation data of the prescribed time period, and outputs the extracted depreciation simulation data.SELECTED DRAWING: Figure 1

Description

The present invention relates to an amortization simulation device, an amortization simulation method, and an amortization simulation program.

For example, managing depreciable assets held by companies is important in order to stabilize long-term management. As a prior art related to the management of depreciable assets, a fixed asset management system is disclosed in Patent Document 1 (Japanese Unexamined Patent Publication No. 2020-042531).

This fixed asset management system is a fixed asset management system for managing fixed assets related to facilities, and has means for registering facility information associated with vector data superimposed on a map screen. It also includes means for registering fixed asset information associated with one or more vector data, and means for disposing of fixed assets included in the fixed asset information. Then, as a removal process, a process of accepting a designation of a facility to be removed and a process of registering the designated facility as removal information are performed with respect to the vector data on the map screen. Thereby, fixed assets related to the facility can be efficiently managed using the mapping system.

When considering whether to withdraw from a store, a company that operates stores should calculate the SG&A expenses of that store in addition to the sales trends of that store, and consider whether to withdraw from the store after taking into account profits and expenses. make that judgment. In other words, the company determines whether or not to withdraw after understanding the income and expenditure of each store and understanding what kind of impact it would have on the entire company if it were to withdraw from a particular store.

In making such a judgment, depreciation among the selling, general and administrative expenses of the target store is calculated based on the depreciation amount of fixed assets. Specifically, for the assets of the store that is subject to withdrawal, we will calculate the depreciation expense up to the time of withdrawal, and if it is sold, we will calculate the extraordinary profit or loss amount based on the difference between the book value at the time of sale and the sale price. calculate.

JP2020-042531A

However, calculating depreciation costs requires very troublesome and time-consuming calculations. Therefore, there was a problem in that this calculation placed a large burden on the person in charge. Such problems become more pronounced as the number of stores increases and the number of assets managed by each store increases.

The present invention has been made in view of the above-mentioned problems, and aims to provide a depreciation simulation device, a depreciation simulation method, and a depreciation simulation program that can easily perform calculations for managing depreciable assets. purpose.

In order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation device according to the present invention includes at least asset information indicating depreciable assets held and depreciable assets that are depreciated over time. an acquisition unit that acquires depreciation amount information indicating the depreciation amount of the depreciable assets, hypothetical retirement assets to be hypothetically retired from among the depreciable assets, and provisional retirement information including the date on which the hypothetical retirement assets are to be retired; A calculation unit that calculates the depreciation amount for a predetermined period of a depreciable asset when the virtual retirement asset is virtually retired on the date specified in the information, and a calculation part that calculates the depreciation amount for a predetermined period of time including the calculated depreciation amount. It has a data generation unit that generates data, and an output control unit that extracts and outputs depreciation simulation data for a designated simulation period from among depreciation simulation data for a predetermined period.

Further, in order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation method according to the present invention includes at least asset information indicating depreciable assets held and depreciation value to be amortized over time. Acquisition in which the acquisition department acquires depreciation amount information indicating the depreciation amount of depreciable assets, hypothetical retirement assets to be hypothetically retired among depreciable assets, and provisional retirement information including the date on which the hypothetical retirement assets are to be retired. a calculation step in which the calculation unit calculates the depreciation amount for a predetermined period of the depreciable asset when the virtual retirement asset is virtually retired on the date specified in the provisional retirement information; a data generation step for generating depreciation simulation data for a predetermined period including the depreciation amount that has been determined; and an output control step for outputting the output.

In addition, in order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation program according to the present invention provides a computer with at least asset information indicating depreciable assets held and depreciation over time. Acquisition of depreciation amount information indicating the depreciation amount of depreciable assets to be depreciated, hypothetical retirement assets to be virtually retired among depreciable assets, and provisional retirement information including the date on which the hypothetical retirement assets are to be retired. a calculation unit that calculates the depreciation amount for a predetermined period of the depreciable asset when the hypothetical retirement asset is virtually retired on the date specified in the provisional retirement information, and a calculation portion for the predetermined period including the calculated depreciation amount. The present invention functions as a data generation unit that generates depreciation simulation data for a predetermined period, and an output control unit that extracts and outputs depreciation simulation data for a designated simulation period from among depreciation simulation data for a predetermined period.

The present invention can easily perform calculations for managing depreciable assets.

FIG. 1 is a system configuration diagram of an amortization simulation system according to an embodiment. FIG. 2 is a diagram showing various information stored in the actual data table. FIG. 3 is a diagram showing an example of a fixed asset control master. FIG. 4 is a diagram showing an example of a settlement period master. FIG. 5 is a diagram showing an example of a monthly master. FIG. 6 is a diagram showing an outline of the operation of the amortization simulation system according to the embodiment. FIG. 7 is a diagram showing an example of depreciable assets held at each location. FIG. 8 is a flowchart showing the flow of a provisional retirement information registration operation performed by an accounting person via an accounting terminal device. FIG. 9 is a diagram showing an example of a provisional retirement registration screen. FIG. 10 is a diagram showing an example in which asset information for provisional retirement is generated from actual data. FIG. 11 is a diagram showing an example in which depreciation information for provisional retirement is generated from actual data. FIG. 12 is a diagram showing an example in which monthly depreciation information for provisional retirement is generated from actual data. FIG. 13 is a diagram showing history information indicating the year of acquisition of assets, etc., stored in the actual data. FIG. 14 is a diagram illustrating an example in which provisional retirement information of an asset targeted for retirement is generated from actual data. FIG. 15 is a flowchart showing the flow from creation to output of depreciation simulation data. FIG. 16 is a diagram showing an example of an amortization simulation screen. FIG. 17 is a diagram showing an example of depreciation simulation data in the case where provisional retirement is not performed, which is generated based on actual data. FIG. 18 is a diagram showing an example of depreciation simulation data when provisional retirement is performed, which is generated based on provisional retirement data. FIG. 19 is a diagram showing an example of monthly and annual depreciation simulation data. FIG. 20 is a diagram for explaining movement of assets. FIG. 21 is a diagram showing an example of updating asset information in the actual data table. FIG. 22 is a diagram showing an example of updating monthly depreciation information in the actual data table. FIG. 23 is a diagram showing an example of updating the history information of the actual data table. FIG. 24 is a diagram showing an example of a warning message. FIG. 25 is a diagram for explaining deletion of provisional retirement data. FIG. 26 is a diagram for explaining the regeneration operation of depreciation simulation data. FIG. 27 is another diagram for explaining the regeneration operation of depreciation simulation data. FIG. 28 is still another diagram for explaining the operation of regenerating depreciation simulation data.

Embodiments to which the present invention is applied will be described below. Note that such embodiments are merely examples of the present invention, and the present invention is not limited to these embodiments.

[System configuration]
FIG. 1 is a system configuration diagram of an amortization simulation system according to an embodiment. As shown in FIG. 1, the depreciation simulation system is configured by interconnecting a depreciation simulation device 1, a base terminal device 9, and an accounting terminal device 10 via a network 8.

As the network 8, in addition to a wide area network such as the Internet, a private network such as a LAN (Local Area Network) can be used.

The base terminal device 9 is, for example, a terminal device installed at a branch office or store in each region of a company. A person in charge at each base inputs asset information of depreciable assets owned at that base into the actual data table 11 of the depreciation simulation device 1 via the base terminal device 9. In addition, the person in charge at each base can use the base terminal device 9 to send information about depreciation when there is a change in depreciable assets, such as when depreciable assets owned are moved to another base or disposed of. Registration corresponding to changes in depreciable assets is performed in the actual data table 11 of the simulation device 1. "Actual data" is data such as the above-mentioned fluctuations in depreciable assets, which is written into the actual data table 11 via the site terminal device 9 by the person in charge at each site who is permitted to write data.

The accounting terminal device 10 specifies a depreciable asset to be virtually retired, a simulation period, etc. when performing a depreciation simulation to be described later.

For example, the depreciation simulation device 1 functions as a so-called web application server device, and provides an input screen to the base terminal device 9 for registering, deleting, and changing asset information of depreciable assets via the communication control unit 27. Send and display. The depreciation simulation device 1 also sends a provisional retirement registration screen, a depreciation simulation screen, etc. to the accounting terminal device 10 for performing a depreciation simulation to consider the depreciation amount when a desired depreciable asset is virtually retired. Display.

Note that the depreciation simulation device 1 may be operated by a person in charge at each base and an accounting person. In this case, the depreciation simulation device 1 is connected to input devices such as a keyboard device and a mouse device via an external output interface, and is also connected to output devices such as a monitor device and a printer device. Then, the display control unit displays on the monitor device an input screen for registering, deleting, and changing asset information of depreciable assets, as well as depreciation simulation data showing the depreciation amount, etc. of the generated depreciable assets. , or print it out using the output control unit. In this way, even when the depreciation simulation device 1 is used alone, the same effects as described below can be obtained. See explanation below.

(Hardware configuration of depreciation simulation device)
Next, the hardware configuration of the depreciation simulation device 1 will be explained. The depreciation simulation device 1 includes a storage section 2, a control section 3, and a communication interface section 4, as shown in FIG. The communication interface unit 4 is connected to a base terminal device 9 and an accounting terminal device 10 via a network 8.

As the storage unit 2, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), an HDD (Hard Disk Drive), or an SSD (Solid State Drive) can be used. The storage unit 2 stores an actual data table 11, a provisional retirement table 12, a simulation data table 13, a fixed asset control master 15, a fiscal year end master 16, and a monthly master 17. The actual data table 11 is an example of an actual data storage section. The provisional retirement table 12 is an example of a provisional retirement storage section.

Furthermore, the storage unit 2 stores an amortization simulation program that enables an amortization simulation operation to be described later.

FIG. 2 is a diagram showing various information stored in the actual data table 11. The actual data table 11 contains asset information, which is ledger information shown in FIG. 2(a), and depreciation information and diagrams shown in FIG. 2(b), which are depreciation-related information, through the base terminal device 9 of each base. Monthly depreciation information shown in 2(c) is stored. Further, the actual data table 11 stores history information shown in FIG. 2(d).

The asset information shown in Figure 2 (a) includes the asset name of the depreciable asset, the office name that is the base name, the accounting department, the acquisition date of the depreciable asset, the depreciation start date that is the date when depreciation started, It is composed of various information such as the price at which the depreciable asset was acquired (acquisition price) and the location where the depreciable asset is installed.

The depreciation information shown in Figure 2(b) is information indicating the depreciation amount of each asset, and includes the asset name, year, useful life, beginning book value, and ordinary depreciation amount (depreciation amount) of the depreciable asset. configured.

The monthly depreciation information shown in Figure 2(c) is information indicating the monthly depreciation amount of each asset, and includes the asset name, fiscal year, month, and office name of the base that owns the depreciable asset. It consists of the location name, book value at the beginning of the month, and monthly depreciation amount.

The history information shown in Figure 2(d) is information showing the history of acquisition, movement, retirement, etc. of depreciable assets, and includes the asset name, year, date (history date), and reasons for acquisition, movement, retirement, etc. It is composed of categories.

FIG. 3 is a diagram showing an example of the fixed asset control master 15. As shown in FIG. As shown in FIG. 3, information for two periods of fixed assets is held in the fixed asset control master 15 as actual data. The example in FIG. 3 shows a state where the accounting periods are "Fiscal Year 0: Current Period = 10th Period" and "Fiscal Year 1: Next Period = 11th Period."

FIG. 4 is a diagram showing an example of the fiscal year end master 16. As shown in FIG. As shown in FIG. 4, the fiscal year end master 16 stores information such as the fiscal year end, the year, month, and day of the beginning of the fiscal year, and the year, month, and day of the end of the fiscal year.

FIG. 5 is a diagram showing an example of the monthly master 17. As shown in FIG. As shown in FIG. 5, the monthly master 17 stores information such as a fiscal year end, a monthly number, a monthly name, a start date, and an end date.

(Functional configuration of depreciation simulation device)
Next, the control unit 3 of the depreciation simulation device 1 shown in FIG. , a fluctuation detection section 25, a warning control section 26, a communication control section 27, and a storage control section 28. The selection unit 24 and the communication control unit 27 are examples of an output control unit.

The acquisition unit 21 acquires asset information indicating the depreciable assets held and depreciation amount information indicating the depreciation amount of the depreciable assets that is amortized over time (for example, FIG. 2(b) and FIG. 2 (corresponding to the depreciation information and monthly depreciation information shown in (c)), a hypothetical retirement asset to be virtually retired among depreciable assets, and provisional retirement information including the date on which the hypothetical retirement asset is to be retired. .

The calculation unit 22 calculates the depreciation amount for a predetermined period, such as the current month, of the depreciable asset when the virtual retirement asset is virtually retired on the date specified by the provisional retirement information.

The data generation unit 23 generates depreciation simulation data for a predetermined period, such as five years, including the calculated depreciation amount.

The selection unit 24 and the communication control unit 27, which are examples of the output control unit, select the depreciation for a specified simulation period (for example, monthly, annual, quarterly, etc.) out of the depreciation simulation data for a predetermined period. Extract and output simulation data.

In addition, the calculation unit 22 and the data generation unit 23 acquire asset information acquired by the acquisition unit 21 from the actual data table 11, which is an example of an actual data storage unit in which at least asset information and depreciation amount information are stored as actual data. Calculate provisional retirement data that includes the depreciation amount for a predetermined basic period, such as the current month, based on the depreciation amount information, the hypothetical retirement asset specified in the provisional retirement information, and the date on which the hypothetical retirement asset is to be retired. and generate it. The storage control unit 28 stores this provisional retirement data in a provisional retirement table 12 that is different from the actual data table 11 and is an example of a provisional retirement storage unit.

The calculation unit 22 and the data generation unit 23 calculate depreciation for a predetermined period, such as five years, based on provisional retirement data for a basic period such as the current month read from the provisional retirement table 12 by the acquisition unit 21. Calculate and generate simulation data.

Further, the calculation unit 22 and the data generation unit 23 calculate the depreciation for the case where the virtual retirement asset is not virtually retired, based on the asset information and depreciation amount information for the basic period acquired from the actual data table 11 by the acquisition unit 21. Calculates and generates depreciation simulation data for a predetermined period including the amount. The storage control unit 28 stores the depreciation simulation data for a predetermined period including the depreciation amount when the virtual retirement asset is not virtually retired, and the depreciation simulation data for the predetermined period including the depreciation amount when the virtual retirement asset is virtually retired. It is stored together with the simulation data in a simulation data table 13, which is an example of a simulation data storage section.

In addition, the selection unit 24 selects among the depreciation simulation data stored in the simulation data table 13 in the case where the virtual retirement asset is virtually retired and the depreciation simulation data in the case where the virtual retirement asset is not virtually retired. It is possible to select one or both outputs.

As an example, the selection unit 24 can select output of at least monthly, semiannual, quarterly, and annual amortization simulation data.

Further, the depreciable assets are depreciable assets for each base, and the data generation unit 23 generates depreciation simulation data for the depreciable assets of the specified base.

The change detection unit 25 detects whether there is a change in the asset information stored in the actual data table 11. When the change detection unit 25 detects a change in the asset information, the warning control unit 26 controls notification of a warning indicating that the asset information has changed. "Change" means that the asset information stored in the actual data table 11 is changed to new asset information, for example, due to the movement of depreciable assets from base A to base B or the retirement of depreciable assets at base A. Show that.

Specifically, the change detection unit 25 detects whether there is a change in asset information when generating depreciation simulation data or outputting depreciation simulation data. The warning control unit 26 performs warning notification control when a change in asset information is detected by the change detection unit 25 when generating depreciation simulation data or outputting depreciation simulation data. As for this "warning notification control", the warning control unit 26 generates a warning screen displaying a warning message, or an electronic sound or warning voice indicating that a change has occurred in asset information, and the communication control unit 27 However, it may also be transmitted to the accounting terminal device 10. Further, the fluctuation detection unit 25 may detect whether there is a fluctuation in the actual data table 11 regularly or irregularly.

When recalculation of depreciation simulation data is specified by such a warning notification, the calculation unit 22 and data generation unit 23 calculate and generate depreciation simulation data again. Alternatively, if deletion of provisional retirement information and recalculation of depreciation simulation data are specified by the warning notification, the calculation unit 22 and data generation unit 23 change the information in the provisional retirement table 12 when generating the previous depreciation simulation data. After deleting the stored provisional retirement data, depreciation simulation data is calculated and generated again. The storage control unit 28 stores the regenerated new depreciation simulation data in the simulation data table 13.

(Overview of operation of depreciation simulation system)
FIG. 6 is a diagram showing an outline of the operation of the amortization simulation system according to the embodiment. As shown in FIG. 6, in the depreciation simulation system of the embodiment, a person in charge at each base accesses the depreciation simulation device 1 via the base terminal device 9, registers depreciable assets (fixed asset registration), Register the transfer of depreciable assets to other locations, register the retirement of depreciable assets, etc. As a result, various types of information such as asset information, depreciation information, monthly depreciation information, history information, and simulation implementation data described using FIG. 2 are stored (registered) in the real data table 11 as "actual data."

The person in charge of accounting registers a depreciation simulation (provisional retirement registration) that verifies, for example, how income will change before and after the retirement if some or all of the depreciable assets are retired. At this time, the depreciation simulation device 1 is accessed via the accounting terminal device 10 and provisional retirement registration is performed.

When this provisional retirement registration is performed, based on the various information stored in the actual data table 11, asset information (for provisional retirement), depreciation information (for provisional retirement), which is data used when performing depreciation simulation calculations, ), monthly depreciation information (for provisional retirement), provisional retirement information indicating depreciable assets to be provisionally retired, and other provisional retirement data are generated and stored in the provisional retirement table 12.

That is, provisional retirement data is generated based on the actual data stored in the actual data table 11 at the time of provisional retirement registration. One of the features is that only reading of various information from the actual data table 11 is possible, and rewriting of data to the actual data table 11 is prohibited.

When the provisional retirement data is generated in this way, depreciation simulation data when the depreciable asset designated by the accounting person in charge via the accounting terminal device 10 is retired is stored in the provisional retirement table 12. It is generated based on the provisional retirement data and stored in the simulation data table 13. Further, depreciation simulation data for the case where the designated depreciable asset is not retired is generated based on the actual data stored in the actual data table 11 and stored in the simulation data table 13.

Specifically, for the depreciation simulation data when the designated depreciable asset is not retired, depreciation information and monthly depreciation information for the designated simulation period are calculated based on the actual data in the actual data table 11. This calculation result is stored in the simulation data table 13 with a data classification of "0 (not including provisional retirement)" added.

On the other hand, when generating depreciation simulation data in which a specified depreciable asset is retired, for the depreciable asset for which virtual retirement is specified in the provisional retirement information, depreciation information for the simulation period and monthly Reflect provisional retirement information when calculating depreciation information. This calculation result is stored in the simulation data table 13 with a data classification of "1 (including provisional retirement)" added.

Note that if the item is provisionally retired in the current period or the next period, the depreciation information (for provisional retirement) and monthly depreciation information (for provisional retirement) in the provisional retirement table 12 are used as is. Furthermore, for depreciable assets that are registered for retirement in the period after the next, when calculating the depreciation information and monthly depreciation information for the period after the next, the retirement information is taken into consideration to calculate the depreciation amount. Furthermore, among the depreciable assets indicated in the provisional retirement information (depreciable assets subject to provisional retirement), depreciation for which movement data exists in the history information on the actual data side with an update date after the data update date of the provisional retirement information. Provisional retirement data is not reflected in assets.

In this way, when the depreciation simulation data for when the designated depreciable asset is retired and when the designated depreciable asset is not retired is stored in the simulation data table 13, the person in charge of accounting can Output can be selectively obtained by specifying one or both of the two through the . Further, it is also possible to obtain depreciation simulation data by selecting a granularity such as monthly or yearly. Furthermore, depreciation simulation data can be obtained by selecting a desired base.

Additionally, if a change in depreciable assets is detected when generating depreciation simulation data or outputting depreciation simulation data, a warning indicating that a change in depreciable assets has occurred is sent to the accounting terminal device 10. I will do it. As a result, the depreciation simulation data is recalculated, and business decisions can be made using the depreciation simulation data that corresponds to the correct current state of the depreciable assets.

(Provisional retirement registration operation)
Next, each operation related to generation of depreciation simulation data will be specifically explained. First, FIG. 7 is a diagram showing an example of depreciable assets held at each base. Among these, FIG. 7(a) shows the depreciable assets of each base A to base C as of April 2022. FIG. 7(b) is an example of holding assets a to d of base A until November 2023 and after December 2023. In this case, as a matter of course, depreciation costs will be incurred for assets a to d of base A.

On the other hand, in order to examine the cost trends in the case where base A is hypothetically withdrawn in December 2023, an accounting person uses the accounting terminal device 10 to decide whether base A will be withdrawn in December 2023. Assume that provisional disposal registration is performed to virtually withdraw assets and dispose of assets a to d. In this case, as shown in Figure 7(c), depreciation costs will be incurred for assets a to d of base A until November 2023, but from December 2023 onward, depreciation costs will be incurred for assets a to d of base A. No amortization expense will be incurred (0 yen).

Below, operations related to generation of depreciation simulation data will be described based on an example in which base A is virtually withdrawn in December 2023 and assets a to d are disposed of.

First, FIG. 8 shows the flow of operations for registering provisional retirement information to virtually withdraw base A in December 2023 and dispose of assets a to asset d, which is performed by the person in charge of accounting via the accounting terminal device 10. It is a flowchart which shows. When registering such provisional retirement information, the person in charge of accounting operates the accounting terminal device 10 to request the depreciation simulation device 1 to register provisional retirement information.

When this provisional retirement information registration request is made, the data generation unit 23 of the control unit 3 of the depreciation simulation device 1 registers provisional retirement information as illustrated in FIG. 9 based on the depreciation simulation program stored in the storage unit 2. Generate the screen. The communication control unit 27 of the depreciation simulation device 1 transmits this provisional retirement registration screen to the accounting terminal device 10. Thereby, the accounting terminal device 10 receives this provisional retirement registration screen via the web browser and displays it on the display unit. As a result, the provisional retirement registration screen illustrated in FIG. 9 is displayed on the accounting terminal device 10.

The flowchart in FIG. 8 starts when a provisional retirement registration screen is displayed on the accounting terminal device 10. In step S1, the person in charge of accounting specifies the operation mode as ``new'' on the provisional retirement registration screen, specifies the target year as ``next term'', and confirms. The example in FIG. 9 is an example in which "11th period" from April 1, 2023 to March 31, 2024 is specified as the target year.

Next, in step S2, the person in charge of accounting enters information on the location where the depreciable asset is located, such as business office, accounting department, installation location, etc. in the "extraction conditions" input field on the provisional retirement registration screen. Specify the department you are currently in and use the display button. The example in FIG. 9 is an example in which "base A" is input as the base (office) to be temporarily disposed of. When “base A” is input as a base (office) to be provisionally retired and the display button is operated, the data generation unit 23 of the depreciation simulation device 1 generates information held at base A as illustrated in FIG. A provisional retirement registration screen is generated that displays a list of asset information for assets a to d.

Asset information includes the asset number (asset number) of assets a to asset d, asset name, office (base), installation location, acquisition price, quantity, retirement quantity, unit, retirement ratio, acquisition price to be retired, and acquisition date. , and the depreciation start date are displayed in a list. The communication control unit 27 transmits a provisional retirement registration screen in which such asset information is displayed in a list to the accounting terminal device 10 and displays it.

Next, in step S3, the person in charge of accounting selects the desired asset to be disposed of from the listed asset information, and as shown in FIG. 9, checks the check box provided to the left of the asset number. Check the box. Thereby, on the depreciation simulation device 1 side, assets to be retired whose checkboxes are checked can be recognized.

Next, in step S4, the person in charge of accounting inputs the date of provisional retirement (retirement date) in the "retirement information" input field on the provisional retirement registration screen. In this example, ``December 1, 2023 is entered as the retirement date.In addition, the person in charge of accounting inputs ``0 Disposal'', which indicates that all assets a to asset d will be disposed of, as the ``retirement reason category.'' ”.

Further, in step S5, the person in charge of accounting inputs the "retirement classification". As this retirement classification, either "Includes the month of retirement" or "Does not include the month of retirement" is selected. If you select "Include month of retirement", depreciation costs will be recorded until December 2022. On the other hand, if you select "Do not include month of retirement", depreciation costs will be recorded until November 2022 (depreciation costs will be 0 yen from December). The example in FIG. 9 is an example in which “does not include month of retirement” is selected, and no depreciation expenses will be recorded starting from December 2022.

Based on the provisional retirement registration screen, the person in charge of accounting enters provisional retirement information such as the target year, bases etc. to be retired (extraction conditions), asset information to be retired, and retirement date, etc. (retirement information). Once input, "registration" of such provisional retirement information is designated via the accounting terminal device 10 in step S6.

When such "registration" of provisional retirement information is performed, the acquisition unit 21 of the depreciation simulation device 1 acquires the actual data of base A and assets a to asset d specified in the provisional retirement information from the actual data table 11. do. The data generation unit 23 generates various information for provisional retirement based on the acquired actual data. The storage control unit 28 stores various kinds of generated information for temporary retirement in the table 12 for temporary retirement.

To be more specific, FIG. 10 shows that asset information for assets a to asset d of base A for provisional retirement shown in FIG. 10(b) is generated from the actual data shown in FIG. 10(a), and This is an example stored in table 12. FIG. 11 shows that the calculation unit 22 recalculates the normal depreciation amount of assets a to d that are subject to retirement based on the actual data shown in FIG. This is an example in which the recalculated ordinary depreciation amount is added and stored in the provisional retirement table 12.

FIG. 12 shows that the calculation unit 22 recalculates the monthly depreciation amounts of assets a to d that are subject to retirement based on the actual data shown in FIG. is an example in which the recalculated monthly depreciation amounts of assets a to d are added and stored in the provisional retirement table 12.

Note that the actual data table 11 stores history information indicating the acquisition year of each asset, as shown in FIG. FIG. 13 is an example of history information indicating the acquisition year of asset a.

Furthermore, the data generation unit 23 generates provisional retirement information indicating that assets a to d of base A are to be retired, as illustrated in FIG. 14, based on the actual data and the designated retirement date. . This provisional retirement information includes the history number (history NO), asset name, designated retirement date, retirement office such as base A, designated retirement reason classification, retirement classification, and update date and time. . In this example, the retirement date is "December 1, 2023" as described above. Further, the reason for removal is "0 (disposal)". In addition, the retirement category is "1 (does not include)," which indicates that depreciation costs will be recorded until November 2022, and no depreciation costs will be recorded from December. Furthermore, the update date and time is "April 1, 2022." The storage control unit 28 stores this provisional retirement information in the provisional retirement table 12.

(Depreciation simulation data generation operation)
Once such asset information (for provisional retirement), depreciation information (for provisional retirement), monthly depreciation information (for provisional retirement), and provisional retirement data including provisional retirement information are generated, the desired simulation period can be specified. This makes it possible to examine trends in depreciation amounts (depreciation simulation). FIG. 15 is a flowchart showing the flow from creation to output of depreciation simulation data.

When a depreciation simulation is requested from an accounting person via the accounting terminal device 10, the depreciation simulation device 1 generates an amortization simulation screen illustrated in FIG. 16 and sends it to the accounting terminal device 10. By operating the accounting terminal device 10, the person in charge of accounting selects "data creation" indicating the start of creation of depreciation simulation data based on this depreciation simulation screen. In step S1 of the flowchart of FIG. 15, the acquisition unit 21 of the depreciation simulation device 1 monitors whether "data creation" is instructed via the depreciation simulation screen. Then, at the timing when the acquisition unit 21 detects the instruction to "create data", the process proceeds to step S12.

In step S12, the acquisition unit 21, the calculation unit 22, and the data generation unit 23 calculate and generate, for example, five years' worth of depreciation simulation data without reflecting provisional retirement based on the actual data.

Specifically, first, the acquisition unit 21 acquires depreciation information, monthly depreciation information, etc. for each of the assets a to e of the base A for the current period from the actual data table 11. The calculation unit 22 calculates depreciation calculations and monthly depreciation calculations for the current period and the next period when provisional retirement is not performed, based on the acquired actual data such as depreciation information and monthly depreciation information for the current period. This is done for each month and each asset of base A. The data generation unit 23 generates depreciation simulation data by adding a data classification of "0 (not including provisional retirement)" to each calculation result for the current period and the next period. The storage control unit 28 stores the depreciation simulation data for the current period and the next period in the case where provisional retirement is not performed in the simulation data table 13 as shown in FIG. 17.

In addition, in step S12, the calculation unit 22 calculates the amount for the period after next (for example, the period after next and the year after next) based on the calculated amortization calculation results for the next period and the monthly depreciation calculation results. Perform depreciation calculations and monthly depreciation calculations.

The data generation unit 23 generates depreciation simulation data in which a data classification of "0 (not including provisional retirement)" is added to each calculation result for the period after next. The storage control unit 28 stores the depreciation simulation data for the period after next in the simulation data table 13 as shown in FIG. 17.

As an example, the depreciation simulation device 1 calculates provisional retirement for a total of five years by using the end-of-period book value for N periods of depreciation information and performing depreciation calculations for N+1 periods and monthly depreciation calculations. Depreciation simulation data for the case where no depreciation is performed is stored in the simulation data table 13.

Next, in step S13, the acquisition unit 21, the calculation unit 22, and the data generation unit 23 calculate and generate, for example, 5 years worth of depreciation simulation data that reflects the provisional retirement of the specified asset, and control the storage. The unit 28 stores the simulation data in the simulation data table 13.

Specifically, the acquisition unit 21 obtains current period depreciation information (for provisional retirement), monthly depreciation information (for provisional retirement), etc. of assets for which data exists in the retirement information (assets for which provisional retirement is specified). is obtained from the provisional retirement table 12. The calculation unit 22 performs amortization calculations and monthly amortization calculations for the current period and the next period based on this depreciation information (for provisional retirement) and monthly depreciation information (for provisional retirement).

The data generation unit 23 generates depreciation simulation data for the current period and the next period when provisional retirement is performed by adding a data classification of “1 (including provisional retirement)” to this calculation result. do. The storage control unit 28 stores this depreciation simulation data in the simulation data table 13 for the current term and the next term, as shown in FIG.

Further, in the case of an asset for which no retirement information exists (an asset for which provisional retirement is not specified), the acquisition unit 21 acquires depreciation information, monthly depreciation information, etc. for the current period from the actual data table 11. The calculation unit 22 performs amortization calculations for the current term and the next term and monthly amortization calculations based on this amortization information and monthly amortization information.

The data generation unit 23 generates depreciation simulation data for assets that are not subject to provisional retirement for the current period and the next period by adding a data classification of “1 (including provisional retirement)” to this calculation result. do. The storage control unit 28 stores this depreciation simulation data in the simulation data table 13 for the current term and the next term, as shown in FIG.

In addition, in step S12, the calculation unit 22 calculates the amount for the period after next (for example, the period after next and the year after next) based on the calculated amortization calculation results for the next period and the monthly depreciation calculation results. Performs depreciation calculations and monthly depreciation calculations for assets subject to provisional retirement and assets not subject to provisional retirement.

In addition, the book value of assets to be provisionally retired in the current period or the period after the next is ``0 yen'' at the end of the next period, so the book value at the beginning of the month and the monthly depreciation amount will be ``0 yen'' from the period after the next.

The data generation unit 23 generates depreciation simulation data in which a data classification of "1 (including provisional retirement)" is added to each calculation result for the period after next. The storage control unit 28 stores the depreciation simulation data for the second term onwards in the simulation data table 13 as shown in FIG. 18.

As an example, the depreciation simulation device 1 calculates provisional retirement for a total of five years by using the end-of-period book value for N periods of depreciation information and performing depreciation calculations for N+1 periods and monthly depreciation calculations. Depreciation simulation data for the case is stored in the simulation data table 13.

Next, in step S13, the data generation unit 23 generates simulation implementation data indicating the date and time when the simulation was performed. As an example, the simulation implementation data includes an implementation guide (execution guide) such as "Acjsio2~" and an implementation date and time such as "April 2, 2022 11:00". The storage control unit 28 stores this simulation implementation data in the actual data table 11 in which actual data is stored.

Next, in step S15, the data generation unit 23 displays a depreciation simulation screen in which the date on which the depreciation simulation was performed, such as "April 2, 2022 11:00", is displayed in the display column of "previous implementation information". (See Figure 16). The communication control unit 27 transmits this depreciation simulation screen to the accounting terminal device 10. This makes it possible to clearly indicate to the person in charge of accounting the date on which the amortization simulation was performed.

Next, when outputting depreciation simulation data, the person in charge of accounting selects "data output" on the depreciation simulation screen shown in FIG. 16. In step S16 of the flowchart of FIG. 15, the selection unit 24 monitors whether or not this "data output" has been selected. If "data output" is not selected (step S16: No), the process of the flowchart of FIG. 15 is ended.

When "data output" is selected (step S16: Yes), in step S17, the fluctuation detection unit 25 detects the presence or absence of fluctuation in the actual data stored in the actual data table 11. "Change" means that the asset information stored in the actual data table 11 is changed to new asset information, for example, due to the movement of depreciable assets from base A to base B or the retirement of depreciable assets at base A. Show that.

Detection of "fluctuation" involves comparing the update date of the historical information of the actual data shown in FIG. 13 or 23, etc., with the implementation date of "simulation implementation data" (not shown) or the update date and time of the provisional retirement information in FIG. 14. Do it with Furthermore, a "warning" to be described later is displayed at the timing of each "fluctuation" detection. Note that, for example, the change detection unit 25 may detect the presence or absence of a change based on the presence or absence of flag information attached to an asset in which a change has occurred. Furthermore, the asset information in the actual data table 11 at the time of generating the previous depreciation simulation data (see FIG. 10(a)) is stored, and the asset information in the actual data table 11 at the time of generating the current depreciation simulation data is stored. The presence or absence of a change may be detected by comparison.

If there is no change in the actual data (step S17: No), the selection unit 24 and communication control unit 27, which function as an example of an output control unit, select the retirement status and base selected by the accounting person in step S18. , and the amortization simulation data of the aggregation granularity are output, and the process of the flowchart of FIG. 15 is completed.

That is, in the case of the depreciation simulation device 1, the selection unit selects either or both of the depreciation simulation data for the case in which provisional retirement is not performed and the depreciation simulation data for the case in which provisional retirement is performed, which are stored in the simulation data table 13. 24 can be selected and output. This selection is the "removal state" selection. The person in charge of accounting selects this "retirement state" based on the depreciation simulation screen shown in FIG.

The selection unit 24 reads the selected depreciation simulation data from the simulation data table 13. The communication control unit 27 transmits the selected amortization simulation data to the accounting terminal device 10 as document data or print data in a predetermined format. As a result, the selected amortization simulation data is displayed on the display unit of the accounting terminal device 10, or the selected amortization simulation data is printed out via the printing device on the accounting side.

Further, the data generation unit 23 generates depreciation simulation data of the depreciable assets of the base specified on the depreciation simulation screen shown in FIG. 16. In this example, the data generation unit 23 generates depreciation simulation data when assets a to d of base A are virtually retired. As a result, similarly to the above, the depreciation simulation data of the specified base is transmitted to the accounting terminal device 10 and displayed or printed out.

In addition, the depreciation simulation device 1 allows the aggregation granularity of monthly, quarterly, half-yearly, and yearly to be selected as the "output method" on the depreciation simulation screen shown in FIG. The selection unit 24 reads out the amortization simulation data of the selected aggregation granularity from the simulation data table 13.

The communication control unit 27 transmits the selected amortization simulation data to the accounting terminal device 10 as document data or print data in a predetermined format. As a result, the amortization simulation data of the selected aggregation granularity is displayed on the display section of the accounting terminal device 10, or the amortization simulation data of the selected aggregation granularity is printed out via the printing device on the accounting side.

FIG. 19 shows an example of amortization simulation data of the selected aggregation granularity. FIG. 19(a) is an example of monthly depreciation simulation data. Further, FIG. 19(b) is an example of quarterly depreciation simulation data.

(Moving registration operation)
Here, the asset movement registration operation will be explained. When a person in charge at each base moves an asset, the person in charge at each base registers the movement of the asset in the actual data table 11 of the depreciation simulation device 1. FIG. 20(a) shows an example in which asset b of base A is moved to base C. In this case, in response to the movement registration operation of the person in charge of base A or base C, the data generation unit 23 and storage control unit 28 set the base of asset b as base B, as shown in FIG. Update the asset information in the actual data table 11.

Furthermore, as shown in FIG. 22, the data generation unit 23 and storage control unit 28 also update the monthly depreciation information in the actual data table 11 with base B as the base of asset b. Furthermore, the data generation unit 23 and the storage control unit 28 add the year in which asset b was moved, the history date, the reason category (3 move), and the update date to the history information of the actual data table 11, as shown in FIG. and record it.

By registering the movement of assets in this way, the actual data table 11 is updated as described above, but the asset information (see FIG. 10(b)) and depreciation information in the provisional retirement table 12 are updated as described above. (for provisional retirement: see FIG. 11(b)), monthly depreciation information (see FIG. 12(b)), and provisional retirement information (see FIG. 14) are not updated. Further, the simulation implementation data indicating the implementation guide and implementation date in which the depreciation simulation data was generated in the actual data table 11 is not updated.

(Warning control operation)
By performing such movement registration, differences arise between the various information stored in the actual data table 11 and the various information stored in the provisional retirement table 12. Therefore, in the depreciation simulation device 1, when the instruction operation for data output is detected in step S16 of the flowchart of FIG. 15 (step S16: Yes), the fluctuation detection unit 25 Detect the presence or absence of. Then, when a change in the actual data in the actual data table 11 is detected (step S17: Yes), the warning control unit 26 performs predetermined warning notification control in step S19.

As for this "warning notification control", the warning control unit 26 generates a warning screen displaying a warning message, or an electronic sound or warning voice indicating that a change has occurred in asset information, and the communication control unit 27 However, it may also be transmitted to the accounting terminal device 10. Further, the fluctuation detection unit 25 may detect whether there is a fluctuation in the actual data table 11 regularly or irregularly.

FIG. 24 shows an example of a warning message. FIG. 24(a) is an example of a warning message that is displayed when there is an asset whose history has been updated after the simulation data creation date and time. That is, for example, at 9:30 (T1) on May 2, 2022, historical information of actual data is added by registering the movement of asset b, etc., and April 2, 2022 (T3) is the implementation date of the simulation. Suppose there was. In this case, since movement registration of asset b, etc. has been performed after the simulation implementation date (T3<T1), the warning control unit 26 displays the "status after simulation data creation" as illustrated in FIG. 24(a). There are assets that have been changed. Do you want to continue outputting data? *If you want to run the simulation with the latest state, please create the simulation data again." is displayed.

Thereby, when outputting depreciation simulation data, it is possible to notify the person in charge of accounting of changes in the information registered in the actual data table 11. A person in charge who recognizes the change in the information registered in the actual data table 11 should either create the depreciation simulation data again, or delete the depreciation simulation data that is about to be output, and then re-create the new depreciation simulation data. create.

In this example, the variation detection unit 25 detects the presence or absence of variation in the actual data table 11 when an instruction operation for data output is detected, and the warning control unit 26 issues a warning. However, when detecting the data creation instruction operation in step S11, the variation detection unit 25 may detect the presence or absence of variation in the actual data table 11, and the warning control unit 26 may issue a warning.

In this case, the change detection unit 25 detects assets whose history has been updated after the registration processing date of provisional retirement data. That is, for example, at 9:30 (T1) on May 2, 2022, historical information of actual data is added by movement registration of asset b, etc., and as shown in FIG. 14, on April 1, 2022 (T2) Suppose that the fluctuation detection unit 25 detects that asset b has been registered for provisional retirement. In this case, the movement of asset b has been registered after the date when the provisional retirement information for asset b was generated (T2<T1). Therefore, as illustrated in FIG. 24(b), the warning control unit 26 displays the following message: ``There are assets whose status has changed after provisional retirement registration.Do you want to continue outputting data?*Simulation with the latest status. If you wish to do so, please delete and re-register the following provisional retirement information. *If the provisional retirement information is not re-registered, the actual data will be reflected.'' The provisional retirement information of "KJ000101 Asset No. Asset b" is displayed.

(Regeneration operation of depreciation simulation data)
Next, when the accounting staff re-creates the depreciation simulation data due to the above-mentioned warning, the person in charge of accounting determines whether or not to delete the provisional retirement data that was used to generate the depreciation simulation data that they were trying to output. Specify via the provisional retirement registration screen illustrated in . In step S20 of the flowchart of FIG. 15, the data generation unit 23 determines whether deletion of the provisional retirement data has been designated. If deletion of the provisional retirement data is not specified (step S20: No), the process returns to step S12, and new depreciation simulation data corresponding to the current state of the actual data table 11 is generated again as described above.

Specifically, if deletion of provisional retirement data is not specified, the data generation unit 23 generates depreciation simulation data that has already been created and stored in the simulation data table 13 and simulation data stored in the actual data table 11. Delete the simulation implementation data that indicates the implementation date. Then, as explained in steps S12 to S15, new depreciation simulation data corresponding to the current state of the actual data table 11 is regenerated.

That is, based on the monthly depreciation information etc. of the actual data table 11 that reflects asset b moved to base B shown in FIG. 26, a depreciation simulation without provisional retirement for 5 years, for example, as shown in FIG. Data is generated and stored in the simulation data table 13.

In addition, for assets for which provisional retirement information (see Figure 14) exists, data for the current period and the next period is divided into data categories based on monthly depreciation information (for provisional retirement), etc. stored in the provisional retirement table 12. Amortization simulation data with =1 is generated. Note that among the assets for which provisional retirement information exists, asset b for which movement data exists in the history information data on the actual data side with an update date after the update date of the provisional retirement information is not reflected in the depreciation simulation data.

Furthermore, for assets for which provisional retirement information does not exist, data classification = 1 is added for the current period and the next period based on monthly depreciation information, etc.

Asset b has provisional retirement information, but since movement history information exists in the actual data table 11 at a date later than the registration date and time of provisional retirement, asset b is depreciated using the monthly depreciation information in the actual data table 11 shown in FIG. Simulation data is generated.

In addition, for the period after the next year, depreciation calculation and monthly depreciation calculation will be performed based on the depreciation information for the next period, and the calculated monthly depreciation information will be divided into data categories for April 2024 (for the period after next). = 1 and is added to the simulation data table 13. Monthly depreciation information for the year after next is calculated in the same way and added to the simulation data table 13.

(Deletion of provisional retirement information → Re-registration of provisional retirement → Regeneration operation of depreciation simulation data)
Next, in step S20 of the flowchart of FIG. 15, if deletion of the temporary retirement data is detected (step S20: Yes), the data generation unit 23, in step S21, deletes the temporary retirement data stored in the temporary retirement table 12. After deleting the retirement data, the process returns to step S12, and the depreciation simulation data is regenerated in the same manner as described above.

The deletion of provisional retirement data is designated via the provisional retirement registration screen shown in FIG. 25. That is, the person in charge of accounting specifies the deletion mode on the provisional retirement registration screen, inputs the provisional retirement number of the provisional retirement data to be deleted, and operates the confirm button. As a result, the registered contents (asset information and retirement information) of the provisional retirement data corresponding to the entered provisional retirement number are displayed in a list on the provisional retirement registration screen. By operating the delete button in this state, the data generation unit 23 deletes the provisional removal data stored in the provisional removal table 12. After this deletion, the depreciation simulation data is regenerated in the same manner as described above.

It is also possible to register provisional retirement for the period two years after next as the scheduled retirement date for provisional retirement registration. In this case, when calculating the depreciation for the next year when calculating the depreciation simulation, check whether there is provisional retirement registration for the next year (among the provisional retirement information, there is provisional retirement information that applies to the next year). or not). If there is provisional retirement, the monthly depreciation amount from the month of retirement is updated to "0 yen" in the depreciation calculation result of the target asset, and the result is stored in the simulation data table 13. Also, update the period-end book value set in the depreciation calculation work to "0 yen". Since the book value at the end of the period is "0 yen", when calculating the depreciation amount for the next year, the depreciation amount is calculated as "0 yen".

(Effects of embodiment)
As is clear from the above description, in the depreciation simulation system of the embodiment, the acquisition unit 21 collects asset information indicating depreciable assets held and depreciation of depreciable assets to be depreciated over time. Depreciation amount information indicating the depreciation amount, a hypothetical retirement asset to be virtually retired among the depreciable assets, and provisional retirement information including the date on which the hypothetical retirement asset is to be retired are acquired. The calculation unit 22 calculates the depreciation amount for a predetermined period, such as the current month, of the depreciable asset when the virtual retirement asset is virtually retired on the date specified by the provisional retirement information. The data generation unit 23 generates depreciation simulation data for a predetermined period, such as five years, including the calculated depreciation amount. Then, the selection unit 24 and the communication control unit 27 extract depreciation simulation data for a specified simulation period (for example, monthly, annual, quarterly, etc.) from among the depreciation simulation data for a predetermined period. and output it.

As a result, even if there are many depreciable assets owned by a store or other location, for example, depreciation expenses can be calculated automatically, easily and quickly, and the burden on the person in charge of calculating depreciable assets is reduced. can be reduced.

In addition, the calculation unit 22 and the data generation unit 23 acquire asset information acquired by the acquisition unit 21 from the actual data table 11, which is an example of an actual data storage unit in which at least asset information and depreciation amount information are stored as actual data. Calculate provisional retirement data that includes the depreciation amount for a predetermined basic period, such as the current month, based on the depreciation amount information, the hypothetical retirement asset specified in the provisional retirement information, and the date on which the hypothetical retirement asset is to be retired. and generate it. The storage control unit 28 stores this provisional retirement data in a provisional retirement table 12 that is different from the actual data table 11. The calculation unit 22 and the data generation unit 23 calculate depreciation for a predetermined period, such as five years, based on provisional retirement data for a basic period such as the current month read from the provisional retirement table 12 by the acquisition unit 21. Calculate and generate simulation data.

Thereby, the simulation calculation of the depreciation amount can be performed while the actual data stored in the actual data table 11 is held without rewriting, changing, or deleting the actual data.

Further, the calculation unit 22 and the data generation unit 23 calculate the depreciation for the case where the virtual retirement asset is not virtually retired, based on the asset information and depreciation amount information for the basic period acquired from the actual data table 11 by the acquisition unit 21. Calculates and generates depreciation simulation data for a predetermined period including the amount. The storage control unit 28 stores the depreciation simulation data for a predetermined period including the depreciation amount when the virtual retirement asset is not virtually retired, and the depreciation simulation data for the predetermined period including the depreciation amount when the virtual retirement asset is virtually retired. It is stored in the simulation data table 13 together with the simulation data.

As a result, clear management decisions can be made by outputting depreciation simulation data when hypothetical retirement assets are retired and depreciation simulation data when hypothetical retirement assets are not retired and comparing the two. be able to. Further, it is possible to easily compare the amount change in the case where the depreciable asset is not retired and the amount change in the case where the depreciable asset is retired.

In addition, the selection unit 24 selects among the depreciation simulation data stored in the simulation data table 13 in the case where the virtual retirement asset is virtually retired and the depreciation simulation data in the case where the virtual retirement asset is not virtually retired. It is possible to select one or both outputs.

Thereby, a desired output can be selected and outputted from the depreciation simulation data when the hypothetical retirement asset is retired and the depreciation simulation data when the hypothetical retirement asset is not retired.

Further, the selection unit 24 can select output of at least monthly, semiannual, quarterly, and annual amortization simulation data.

Thereby, it is possible to select and output depreciation simulation data of desired granularity such as monthly or yearly.

Further, the depreciable assets are depreciable assets for each base, and the data generation unit 23 generates depreciation simulation data for the depreciable assets of the specified base. This makes it possible to make business decisions, etc. by referring to the depreciation simulation data of the desired base.

Further, the change detection unit 25 detects whether there is a change in the asset information stored in the actual data table 11. When the change detection unit 25 detects a change in the asset information, the warning control unit 26 controls notification of a warning indicating that the asset information has changed. Specifically, the change detection unit 25 detects whether there is a change in asset information when generating depreciation simulation data or outputting depreciation simulation data. The warning control unit 26 performs warning notification control when a change in asset information is detected by the change detection unit 25 when generating depreciation simulation data or outputting depreciation simulation data.

This makes it possible to notify the person in charge of changes in asset information when generating depreciation simulation data or outputting depreciation simulation data. The person in charge who recognizes the change in asset information will recalculate the depreciation simulation data.

That is, when recalculation of the depreciation simulation data is specified by the warning notification, the calculation unit 22 and the data generation unit 23 calculate and generate the depreciation simulation data again. Alternatively, if deletion of provisional retirement information and recalculation of depreciation simulation data are specified by the warning notification, the calculation unit 22 and data generation unit 23 change the information in the provisional retirement table 12 when generating the previous depreciation simulation data. After deleting the stored provisional retirement data, depreciation simulation data is calculated and generated again. The storage control unit 28 stores the regenerated new depreciation simulation data in the simulation data table 13.

This makes it possible to make accurate management decisions based on depreciation simulation data that corresponds to the current state of depreciable assets.

[Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions of companies, so it is possible to contribute to Goal 8 and Goal 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goal 12, Goal 13, and Goal 15 of the SDGs.

Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

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

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or the processes described as being performed manually can be performed manually. All or part of the process can also be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the depreciation simulation device 1, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, for the processing functions provided in the depreciation simulation device 1, especially each processing function performed by the control unit 3, all or any part of the processing functions are implemented by a CPU (Central Processing Unit) and a program that is interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium that includes programmed instructions for causing an information processing device to execute the processes described in each embodiment, and can perform depreciation simulation as necessary. It is mechanically read by the device 1. That is, a storage unit such as a ROM or an HDD stores a computer program that cooperates with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control unit 3 in cooperation with the CPU.

Further, the depreciation simulation program of this depreciation simulation device 1 may be stored in another server device connected to the depreciation simulation device 1 via any network, and all or part of the depreciation simulation program may be stored as necessary. It is also possible to download.

Further, the depreciation simulation program for executing the processes described in each embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" refers to a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical Disk), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Furthermore, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in the depreciation simulation apparatus 1 shown in the embodiment, and the installation procedure after reading.

The storage unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and the like used for various processing and website provision. , stores files for web pages, etc.

Further, the depreciation simulation device 1 may be configured with an information processing device such as a known personal computer device or a workstation, or may be configured with an information processing device to which arbitrary peripheral devices are connected. Further, the information processing device may be implemented by implementing software (including programs, data, etc.) that implements the processing described in this embodiment.

Furthermore, the specific form of dispersion/integration of devices is not limited to what is shown in the diagram, and all or part of the devices can be functionally or physically divided into arbitrary units according to various additions or additions of functions. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention can contribute to any type of industry as long as it performs amortization simulation of depreciable assets.

1 Depreciation simulation device 2 Storage unit 3 Control unit 4 Communication interface unit 8 Network 9 Base terminal device 10 Accounting terminal device 11 Actual data table 12 Temporary retirement table 13 Simulation data table 15 Fixed asset control master 16 Accounting period master 17 Monthly master 21 Acquisition unit 22 Calculation unit 23 Data generation unit 24 Selection unit 25 Fluctuation detection unit 26 Warning control unit 27 Communication control unit 28 Storage control unit

In order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation device according to the present invention includes at least asset information indicating depreciable assets held and depreciable assets that are depreciated over time. an acquisition unit that acquires depreciation amount information indicating the depreciation amount of the depreciable assets, hypothetical retirement assets to be hypothetically retired from among the depreciable assets, and provisional retirement information including the date on which the hypothetical retirement assets are to be retired; The depreciation amount for the predetermined period before and after the date when the depreciable asset is virtually retired on the date specified in the information, and the predetermined amount before and after the date when the depreciable asset is hypothetically retired when it is not retired. A calculation unit that calculates the depreciation amount for each period, the depreciable asset name of the depreciable asset to be virtually retired, the date corresponding to the predetermined period, and the calculated amount of the depreciable asset to be virtually retired. Depreciation simulation data including the depreciation amount for a predetermined period, the depreciable asset name of the depreciable asset in the case where virtual retirement is not performed, the date corresponding to the predetermined period, and the calculated depreciation amount for the predetermined period a data generation unit that generates depreciation simulation data including a virtual retirement asset, depreciation simulation data when the virtual retirement asset is virtually retired, and depreciation simulation data when the virtual retirement asset is not virtually retired; or both outputs, and an output control unit that extracts and outputs depreciation simulation data for a specified simulation period from the selected depreciation simulation data, and the calculation unit extracts and outputs provisional retirement information. Among the depreciable assets that are subject to provisional retirement shown in , for depreciable assets that are transferred on an update date after the data update date of provisional retirement information, the depreciation amount for the specified period before and after the date if not retired. The data generation unit calculates virtual assets for depreciable assets that are subject to provisional retirement indicated in the provisional retirement information and will be transferred on an update date after the data update date of the provisional retirement information. Depreciation simulation data is generated that includes a depreciable asset name, a date corresponding to a predetermined period, and a calculated depreciation amount for the predetermined period of a depreciable asset in the case where the depreciable asset is not retired.

In addition, in order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation method according to the present invention includes a depreciation simulation method executed by an acquisition unit, a calculation unit, a data generation unit, and an output control unit included in the depreciation simulation device. A simulation method that includes at least asset information indicating depreciable assets held, depreciation amount information indicating the depreciation amount of depreciable assets that is depreciated over time, and hypothetical information of depreciable assets. an acquisition step in which the acquisition unit acquires a hypothetical retirement asset to be retired temporarily and provisional retirement information including the date on which the virtual retirement asset is to be retired; Calculate the depreciation amount for the predetermined period before and after the date of the depreciable asset in the case of retirement, and the depreciation amount for the predetermined period before and after the hypothetical retirement date of the depreciable asset in the case not to be retired. The calculation step, and the data generation unit, the depreciable asset name of the depreciable asset to be virtually retired, the date corresponding to the predetermined period, and the depreciation for the calculated predetermined period of the depreciable asset to be virtually retired. Depreciation simulation data including the depreciation amount, and the depreciation asset name of the depreciable asset in the case where virtual retirement is not performed, the date corresponding to the predetermined period, and the calculated depreciation amount for the predetermined period. a data generation step for generating a data generation step, and the output control unit generates one of depreciation simulation data when the virtual retirement asset is virtually retired, and depreciation simulation data when the virtual retirement asset is not virtually retired. or both outputs, and an output control step for extracting and outputting depreciation simulation data for a specified simulation period from the selected depreciation simulation data, and in the calculation step, provisional retirement information is selected. Among the depreciable assets that are subject to provisional retirement shown in , for depreciable assets that are transferred on an update date after the data update date of provisional retirement information, the depreciation amount for the specified period before and after the date if not retired. In the data generation step, virtual Depreciation simulation data is generated that includes a depreciable asset name, a date corresponding to a predetermined period, and a calculated depreciation amount for the predetermined period of a depreciable asset in the case where the depreciable asset is not retired.

In addition, in order to solve the above-mentioned problems and achieve the purpose, the depreciation simulation program according to the present invention provides a computer with at least asset information indicating depreciable assets held and depreciation over time. Acquisition of depreciation amount information indicating the depreciation amount of depreciable assets to be depreciated, hypothetical retirement assets to be virtually retired among depreciable assets, and provisional retirement information including the date on which the hypothetical retirement assets are to be retired. , the depreciation amount for the predetermined period before and after the date of the depreciable asset when it is virtually retired on the date specified in the provisional retirement information, and the hypothetical retirement of the depreciable asset when it is not retired. A calculation unit that calculates the depreciation amount for a predetermined period before and after the date to be retired, the depreciable asset name of the depreciable asset to be virtually retired, the date corresponding to the predetermined period, and the depreciable asset to be virtually retired. Depreciation simulation data including the calculated depreciation amount for the predetermined period, the depreciable asset name of the depreciable asset in the case where virtual retirement is not performed, the date corresponding to the predetermined period, and the calculated predetermined period. A data generation unit that generates depreciation simulation data including the depreciation amount for a period , depreciation simulation data when virtual retirement assets are virtually retired, and depreciation simulation data when virtual retirement assets are not virtually retired. The calculation unit functions as an output control unit that selects one or both of the outputs, and extracts and outputs depreciation simulation data for a specified simulation period from the selected depreciation simulation data. , among the depreciable assets that are subject to provisional retirement indicated in the provisional retirement information, for depreciable assets that are transferred on an update date after the data update date of the provisional retirement information, the predetermined period before and after the date when they are not retired. The data generation unit calculates the depreciation amount for the depreciable assets to be provisionally retired indicated in the provisional retirement information, and for the depreciable assets to be transferred on the update date after the data update date of the provisional retirement information. Then, depreciation simulation data is generated that includes the depreciable asset name of the depreciable asset in the case where no retirement is performed virtually, the date corresponding to the predetermined period, and the calculated depreciation amount for the predetermined period.

Claims (12)

at least,
Asset information indicating depreciable assets held,
Depreciation amount information indicating the depreciation amount of the depreciable asset that is depreciated over time;
A hypothetical retirement asset to be virtually retired among the depreciable assets, and provisional retirement information including a date on which the hypothetical retirement asset is to be retired;
an acquisition unit that acquires
a calculation unit that calculates the depreciation amount for a predetermined period of the depreciable asset when the virtual retirement asset is virtually retired on the date specified by the provisional retirement information;
a data generation unit that generates depreciation simulation data for a predetermined period including the calculated depreciation amount;
an output control unit that extracts and outputs depreciation simulation data for a specified simulation period from the depreciation simulation data for a predetermined period;
A depreciation simulation device with The calculation unit and the data generation unit acquire the asset information and the depreciation information acquired by the acquisition unit from a real data storage unit in which at least the asset information and the depreciation information are stored as actual data, and , calculating and generating provisional retirement data including a depreciation amount for a predetermined basic period based on the virtual retirement asset specified in the provisional retirement information and the date on which the virtual retirement asset is to be retired;
further comprising a storage control unit that stores the provisional retirement data in a provisional retirement storage unit that is different from the actual data storage unit,
The calculation unit and the data generation unit calculate and generate depreciation simulation data for the predetermined period based on the provisional retirement data for the basic period read from the storage unit for provisional retirement by the acquisition unit. thing,
The depreciation simulation device according to claim 1, characterized in that: The calculation unit and the data generation unit do not virtually retire the virtual retirement asset based on the asset information and the depreciation amount information for the basic period acquired from the actual data storage unit by the acquisition unit. Calculate and generate the depreciation simulation data for a predetermined period including the depreciation amount in the case,
The storage control unit stores the depreciation simulation data for a predetermined period including the depreciation amount when the virtual retirement asset is not virtually retired, and the depreciation simulation data for a predetermined period including the depreciation amount when the virtual retirement asset is virtually retired. storing in a simulation data storage unit together with the depreciation simulation data for
The amortization simulation device according to claim 2, characterized in that: Any one of the depreciation simulation data stored in the simulation data storage unit when the virtual retirement asset is virtually retired, and the depreciation simulation data when the virtual retirement asset is not virtually retired. further comprising a selection unit for selecting one output or both outputs;
The amortization simulation device according to claim 3, characterized in that: The selection unit is capable of selecting at least monthly, semiannual, quarterly, and annual outputs of the amortization simulation data;
The depreciation simulation device according to claim 4, characterized in that: The depreciable assets are depreciable assets for each base,
The data generation unit generates the depreciation simulation data of depreciable assets at the specified base;
The depreciation simulation device according to claim 5, characterized in that: a change detection unit that detects whether there is a change in the asset information stored in the actual data storage unit;
further comprising a warning control unit that controls notification of a warning indicating that a change has occurred in the asset information when the change detection unit detects a change in the asset information;
The depreciation simulation device according to any one of claims 2 to 6, characterized in that: The change detection unit detects whether there is a change in the asset information when generating the depreciation simulation data or outputting the depreciation simulation data,
The warning control unit performs notification control of the warning when a change in the asset information is detected by the change detection unit when generating the depreciation simulation data or outputting the depreciation simulation data;
The depreciation simulation device according to claim 7, characterized in that: The calculation unit and the data generation unit calculate and generate the depreciation simulation data again when recalculation of the depreciation simulation data is specified by the notification of the warning;
The depreciation simulation device according to claim 8, characterized in that: When deletion of the provisional retirement information and recalculation of the depreciation simulation data are specified by the notification of the warning, the calculation unit and the data generation unit are configured to store data in the provisional retirement storage unit at the time of generating the previous depreciation simulation data. calculating and generating the depreciation simulation data again after deleting the stored provisional retirement information;
The depreciation simulation device according to claim 8, characterized in that: at least,
Asset information indicating depreciable assets held,
Depreciation amount information indicating the depreciation amount of the depreciable asset that is depreciated over time;
A hypothetical retirement asset to be virtually retired among the depreciable assets, and provisional retirement information including a date on which the hypothetical retirement asset is to be retired;
an acquisition step in which the acquisition unit acquires
a calculation step in which the calculation unit calculates the depreciation amount for a predetermined period of the depreciable asset when the virtual retirement asset is virtually retired on the date specified by the provisional retirement information;
a data generation step in which the data generation unit generates depreciation simulation data for a predetermined period including the calculated depreciation amount;
an output control step in which the output control unit extracts and outputs depreciation simulation data for a specified simulation period from the depreciation simulation data for a predetermined period;
A depreciation simulation method with computer,
at least,
Asset information indicating depreciable assets held,
Depreciation amount information indicating the depreciation amount of the depreciable asset that is depreciated over time;
A hypothetical retirement asset to be virtually retired among the depreciable assets, and provisional retirement information including a date on which the hypothetical retirement asset is to be retired;
an acquisition unit that acquires
a calculation unit that calculates the depreciation amount for a predetermined period of the depreciable asset when the virtual retirement asset is virtually retired on the date specified by the provisional retirement information;
a data generation unit that generates depreciation simulation data for a predetermined period including the calculated depreciation amount;
Functioning as an output control unit that extracts and outputs depreciation simulation data for a specified simulation period from the depreciation simulation data for a predetermined period;
A depreciation simulation program featuring:

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