JP5119347B2 - Accounting management system, accounting management method and accounting management program - Google Patents

Description

  The present invention relates to an accounting management system, accounting management method, and accounting management program for calculating future cash flows for asset retirement obligations.

  For fixed assets that are intended for continuous use by the company rather than for sale, the acquisition price is depreciated at the end of each fiscal year. Here, depreciation is to determine the useful life and residual value for each asset, and to distribute the amount obtained by deducting the residual value from the cost systematically and regularly according to the useful life. is there.

  Technologies for managing combinations of elements such as usage status, expense information (depreciation expenses, payment expenses), organization information, date information, etc. in asset management in the company are being studied (for example, patent literature) 1). In the technique described in this document, when an asset in a company is acquired, asset information is registered in the asset information management unit, and organization and location information is registered in the organization location information management unit. For assets that are subject to depreciation, the depreciation until the depreciable limit or residual value is reached is calculated at the time of data registration.

  On the other hand, the application of accounting standards related to asset retirement obligations has been required for listed companies and consolidated companies since 2010 (see Non-Patent Document 1, for example). Under this accounting standard, it is necessary to manage contractual obligations necessary for the removal of tangible fixed assets, leases, and other assets (excluded from service provision) and liability information in environmental laws and regulations.

  Here, asset retirement obligations include buildings in fixed-term land lease agreements, internal construction in building lease agreements, and harmful substances used in tangible fixed assets. Hazardous substances include asbestos used in buildings, high-concentration PCBs used in electrical equipment, dioxins contained in incineration facilities, and soil contamination contained in specified facilities using hazardous substances.

JP 2008-15845 A (first page, FIG. 1)

Financial Accounting Standards Organization, “Public Accounting Standards No. 18“ Accounting Standards for Asset Retirement Obligations ”and Corporate Accounting Standards Application Guidelines No. 21“ Guidelines for Applying Accounting Standards for Asset Retirement Obligations ”” [online] [Search on March 11, 2011], Internet, <URL: https://www.asb.or.jp/asb/asb_j/documents/docs/aro/>

  When recording asset retirement obligations in accordance with the above accounting standards, it is necessary to determine whether retirement costs should be recognized as debt. For this purpose, it is necessary to investigate whether owned assets contain harmful substances stipulated by law, and whether leased assets have an obligation to restore the original condition when returned.

Therefore, it is necessary to newly manage environment-related information and contract contents that were not necessary in the conventional accounting process, estimated amounts of future removal costs derived from the information, and the like. Specifically, in the accounting department, information collection and accounting processing are performed, and it is necessary to formulate accounting policies, improve the efficiency of accounting work, and manage and improve the efficiency of overall work. In addition, the general environment / facility management department is responsible for collecting information and investigating debt, and it is necessary to formulate evaluation information registration guidelines and manage and improve the efficiency of each business department's work. In addition, in the business divisions that use assets, asset utilization information is provided, and it is necessary to improve the efficiency of information provision work.

However, in the conventional accounting system, management of asset retirement obligations corresponding to international accounting standards is not considered, and it is not sufficient from the viewpoint of improving the efficiency of management work.
The present invention has been made to solve the above-described problems, and an object of the present invention is to provide an accounting management system, an accounting management method, and an accounting management program for calculating a future cash flow for asset retirement obligations. is there.

  In order to solve the above problems, the invention described in claim 1 is for selecting asset management information storage means for storing asset management information relating to the asset status of the asset to be managed, and assets for which asset retirement obligations are generated. Application condition information storage means that stores the application condition information, and evaluation reference information storage means that stores, for each asset retirement obligation target, evaluation reference information for evaluating the asset retirement obligation by a plurality of debt evaluation methods And a control means for calculating a future cash flow of the asset retirement obligation, wherein the control means includes asset management information recorded in the asset management information storage means, and the application condition information Means for collating application conditions recorded in the storage means to identify a candidate asset that may generate an asset retirement obligation; and means for acquiring asset status information of the candidate asset , Identifying a target of the asset retirement obligation to be generated based on the asset status information, and using the evaluation reference information stored in the evaluation reference information storage unit for the target of the asset retirement obligation, Means for calculating a plurality of estimated amounts by the method, and means for calculating an estimated evaluation result based on the plurality of estimated amounts, and calculating a future cash flow corresponding to a useful life of the candidate asset for the estimated evaluation result And the summary.

  According to a second aspect of the present invention, in the accounting management system according to the first aspect, the control means obtains an inflation rate and a discount rate corresponding to a useful life of the candidate asset, and for the estimated evaluation result The gist is to calculate the future cash flow using the inflation rate and the discount rate.

  According to a third aspect of the present invention, in the accounting management system according to the first or second aspect, the control means calculates a depreciation cost for the future cash flow using a useful life of the candidate asset. The gist is to calculate.

  According to a fourth aspect of the present invention, in the accounting management system according to the third aspect, the control means calculates a plurality of depreciation expenses for a useful life of the candidate asset by using a plurality of useful life candidates. The summary is to output the estimated depreciation cost in association with the useful life candidate.

  According to a fifth aspect of the present invention, in the accounting management system according to any one of the first to fourth aspects, the evaluation reference information storage means includes asset removal as evaluation reference information for each asset removal obligation target. The debt evaluation method includes a method of obtaining the published unit price of the asset retirement obligation for the candidate asset and calculating the estimated amount using the published unit price. This is the gist.

According to a sixth aspect of the present invention, in the accounting management system according to any one of the first to fifth aspects, the evaluation reference information storage means stores an asset removal obligation as evaluation reference information for an object of the asset removal obligation. The actual amount is recorded, and in the debt evaluation method, the actual amount common to the asset retirement obligation target is acquired for the candidate asset, and the estimated amount is calculated using the actual unit price calculated based on the actual amount The gist is to include a method for calculating

  The invention according to claim 7 is the accounting management system according to any one of claims 1 to 6, wherein the evaluation reference information storage means stores asset removal as evaluation reference information for each asset removal obligation target. The contact information of the business partner who performs the work is recorded, and in the debt evaluation method, the contact information is used to transmit an estimate request for asset removal for the candidate asset, and the business partner The gist is to include a method for obtaining an estimated amount using an asset removal unit price at a business partner.

  According to an eighth aspect of the present invention, in the accounting management system according to any one of the first to seventh aspects, the control means acquires a current unit price necessary for asset removal for the candidate asset. Compare the unit price used in the calculation of depreciation expenses with the current unit price for assets for which depreciation expenses have been calculated in the past. The gist is to calculate the estimated amount again.

  A ninth aspect of the present invention is the accounting management system according to any one of the first to eighth aspects, wherein the asset management information storage means stores a related department of the asset to be managed, and the control Means for identifying a related department of the asset to be managed using the asset management information storage means, and for transmitting a questionnaire for confirming the asset status to the contact of the related department; and based on the questionnaire The present invention is further characterized by further comprising means for recording the acquired asset status in the asset management information storage means.

  The invention according to claim 10 is an application that stores asset management information storage means for storing asset management information relating to the asset status of the asset to be managed, and an application condition for selecting an asset for which an asset retirement obligation arises. Condition information storage means, evaluation reference information storage means for storing evaluation reference information for evaluating asset retirement obligations by multiple debt evaluation methods for each asset retirement obligation target, and future cash flow of asset retirement obligations A method for performing accounting management using an accounting management system including a control means for calculating the asset management information recorded in the asset management information storage means, and the application condition Identifying candidate assets that may generate asset retirement obligations by collating with the application conditions recorded in the information storage means, and obtaining asset status information of the candidate assets And identifying the target of the asset retirement obligation to be generated based on the asset status information, and using the evaluation reference information stored in the evaluation reference information storage means for the target of the asset retirement obligation, Calculating a plurality of estimated amounts using the debt evaluation method, and calculating an estimated evaluation result based on the plurality of estimated amounts, and regarding the estimated evaluation result, a future cash flow corresponding to a useful life of the candidate asset is calculated. The gist is to execute the step of calculating.

The invention according to claim 11 is an application that stores asset management information storage means for storing asset management information relating to the asset status of the asset to be managed, and an application condition for selecting an asset for which an asset retirement obligation arises. Condition information storage means, evaluation reference information storage means for storing evaluation reference information for evaluating asset retirement obligations by multiple debt evaluation methods for each asset retirement obligation target, and future cash flow of asset retirement obligations A program for performing accounting management using an accounting management system comprising control means for calculating the asset management information recorded in the asset management information storage means, and the application condition Means for identifying candidate assets that may cause asset retirement obligations by collating with application conditions recorded in the information storage means, and asset status information of the candidate assets A means for obtaining, identifying a target of the asset retirement obligation to be generated based on the asset status information, and using the evaluation reference information stored in the evaluation reference information storage means for the target of the asset retirement obligation, A means for calculating a plurality of estimated amounts using a debt evaluation method, calculating an estimated evaluation result based on the plurality of estimated amounts, and calculating a future cash flow corresponding to the useful life of the candidate asset for the estimated evaluation result The gist is to make it function as a means.

(Function)
According to the invention described in claim 1, 10, or 11, the asset management information recorded in the asset management information storage unit and the application condition recorded in the application condition information storage unit are collated to remove the asset Identify candidate assets that may incur debt. Next, asset status information of candidate assets is acquired. Next, based on the asset status information, identify the target of the asset retirement obligations to be generated, and use the evaluation reference information stored in the evaluation reference information storage means for the asset retirement obligation targets, Thus, a plurality of estimated amounts are calculated. Then, an estimated evaluation result is calculated based on a plurality of estimated amounts, and a future cash flow based on the useful life of the candidate asset is calculated for the estimated evaluation result. As a result, it is possible to calculate the future cash flow by evaluating an accurate asset retirement obligation for a management target asset using a plurality of estimated amounts.

  According to invention of Claim 2, a control means acquires the inflation rate and discount rate corresponding to the useful life about a candidate asset, and uses the said inflation rate and discount rate with respect to the said estimated evaluation result. Calculate future cash flow. As a result, the future cash flow can be calculated in consideration of the useful life of the asset.

  According to invention of Claim 3, a control means calculates a depreciation expense using the useful life about the said candidate asset with respect to a future cash flow. Thereby, depreciation expenses can be calculated in consideration of the useful life of the asset.

  According to the invention described in claim 4, the control means calculates a plurality of depreciation expenses using a plurality of useful life candidates for the useful lives of the candidate assets, and calculates the calculated depreciation expenses as the useful life candidates. Output in association with. Thereby, based on the depreciation expense, the useful life suitable for corporate management can be estimated.

  According to the invention described in claim 5, in the debt evaluation method, an estimated unit price of the asset retirement obligation is acquired for the candidate asset, and an estimated amount is calculated using the announced unit price. As a result, future cash flows and depreciation expenses can be calculated using the published unit price.

  According to the invention described in claim 6, in the debt evaluation method, for the candidate asset, an actual amount common to the target of the asset retirement obligation is acquired and estimated using the actual unit price calculated based on the actual amount. Calculate the amount. As a result, the future cash flow and depreciation expenses can be calculated using the asset removal results.

  According to the invention described in claim 7, in the debt evaluation method, the contact information is used to send an estimate request for asset removal for the candidate asset, and the asset removal unit price at the customer is used from the customer. Get an estimated amount. Thereby, the future cash flow and the depreciation expense can be calculated based on the estimated amount calculated by the business partner.

According to the invention described in claim 8, the control means acquires the current asset removal unit price related to the candidate asset. Compare the unit price used in the calculation of depreciation expenses with the current unit price for assets for which depreciation expenses have been calculated in the past. Calculate the estimated amount again. As a result, only when there is a large change in the asset removal unit price, the calculation load can be reduced because the depreciation expenses are recalculated.

  According to the invention described in claim 9, the control means specifies the related department of the asset to be managed using the asset management information storage means. And the questionnaire which confirms an asset condition is transmitted with respect to the contact of a related department, and the asset condition acquired based on the questionnaire is recorded on an asset management information storage means. Thereby, an asset condition can be grasped efficiently.

  According to the present invention, it is possible to provide an accounting management system, accounting management method, and accounting management program for calculating future cash flows for asset retirement obligations.

The system schematic of embodiment of this invention. It is explanatory drawing of the database of embodiment of this invention, Comprising: (a) is an asset management database, (b) is an evaluation object asset database, (c) is explanatory drawing of the data recorded on the asset removal performance database. Explanatory drawing of the process sequence of this embodiment. Explanatory drawing of the process sequence of this embodiment. Explanatory drawing of the process sequence of this embodiment. Explanatory drawing of the process sequence of this embodiment. Explanatory drawing of the process sequence of this embodiment. Explanatory drawing of the process sequence of other embodiment.

  Hereinafter, an embodiment embodying the present invention will be described with reference to FIGS. In the present embodiment, description will be made as an accounting management system, accounting management method, and accounting management program for realizing a service for evaluating asset retirement obligations for assets and calculating depreciation expenses. In the present embodiment, it is assumed that an asset retirement obligation is evaluated for an asset held by a company.

In the present embodiment, as shown in FIG. 1, an asset management server 10, an asset removal obligation evaluation server 20, and a client terminal 30 are connected to each other via a network.
The client terminal 30 is a computer terminal used by a person in charge of this company. The client terminal 30 includes a display unit (display, etc.) and an input unit (keyboard, pointing device, etc.).

  The asset management server 10 is a computer system that manages assets owned by this company. Then, the asset management server 10 provides asset information to be evaluated in response to a request from the asset removal obligation evaluation server 20. The asset management server 10 includes an asset management database 12 as shown in FIG.

  In the asset management database 12, an asset management record 120 for managing each asset is recorded as shown in FIG. This asset management record 120 is recorded when an asset acquired in this company is registered. The asset management record 120 includes data relating to an asset management code, a related department, a classification, an acquisition date, an acquisition price, and a management status.

In the asset management code data area, data relating to an identifier for identifying each asset is recorded.
In the related department data area, data relating to an identifier (department code) for identifying a department related to the management of the asset is recorded. In this data area, for example, an identifier for specifying a related department or a use department of the asset is recorded. In this data area, the upper departments (eg, departments that belong to the general environmental / facility management department) that manage assets are subordinate to the lower departments (eg, departments that belong to business departments that use tangible fixed assets). As such, department codes are recorded in hierarchical order.

  In the classification data area, data relating to an identifier for specifying the classification to which the asset belongs is recorded. For example, in this data area, the classification of tangible fixed assets such as buildings and manufacturing facilities is recorded.

In the acquisition date data area, data relating to the date (year / month / day) when this asset was acquired is recorded.
In the acquisition price data area, data relating to the price when the asset is acquired is recorded.
In the management status data area, a flag for specifying the status of the asset is recorded. For example, if this asset has been retired, a “retired” flag is recorded in this data area.

  The asset retirement obligation evaluation server 20 is a computer system that evaluates asset retirement obligations and calculates depreciation expenses. As shown in FIG. 1, the asset retirement obligation evaluation server 20 includes a control unit 21, an application condition database 22, an accounting index database 23, an evaluation target asset database 24, an asset retirement performance database 25, a debt evaluation method database 26, and an organization management database 27. It has. In the present embodiment, the application condition database 22 functions as application condition information storage means, and the evaluation target asset database 24 functions as asset management information storage means. Furthermore, the asset removal result database 25 and the debt evaluation technique database 26 function as evaluation reference information storage means.

  Based on an instruction from the client terminal 30, the control unit 21 performs various processes for evaluating the asset removal obligation for the asset. The control unit 21 includes a CPU, a RAM, a ROM, and the like as control means, and each of processes described later (an asset information acquisition stage, a screening stage, a questionnaire management stage, an estimate management stage, a depreciation evaluation stage, a re-evaluation stage, etc. Process). By executing the accounting management program for this purpose, the control unit 21, as shown in FIG. 1, the asset information acquisition means 211, screening means 212, questionnaire management means 213, estimate management means 214, depreciation evaluation means 215, It functions as reevaluation means 216 and the like.

The asset information acquisition unit 211 executes processing for acquiring asset management data of the evaluation target asset from the asset management server 10 and registering it in the evaluation target asset database 24.
The screening unit 212 executes a process of selecting an asset for which an asset removal obligation is generated.

  The questionnaire management unit 213 collects information for evaluating the presence / absence of the asset removal obligation and the debt cost, and executes a process of registering in the evaluation target asset database 24. This questionnaire management means 213 transmits a questionnaire to the related department and evaluates the questionnaire response acquired from the related department. Therefore, the questionnaire management unit 213 holds various questionnaires for collecting information on the contract status and asset status according to the classification of the asset to be evaluated. This questionnaire includes various questions for confirming the contract status and asset status. The answer to each questionnaire can be selected from “Surveyed and estimated”, “Surveyed in the past”, “Partial surveyed”, “Unsurveyed / Unknown”, and the like.

The estimate management unit 214 executes processing for acquiring an estimated amount of expenses necessary for the asset retirement obligation and registering it in the evaluation target asset database 24.
The depreciation evaluation means 215 executes processing for evaluating the depreciation cost of the asset retirement obligation.
The re-evaluation means 216 executes processing for re-evaluating the depreciation expenses calculated in the past.

The application condition database 22 records application condition data for selecting an asset that causes asset retirement obligations based on laws and regulations. This application condition data is recorded when the asset classification subject to asset retirement obligations, the target of asset retirement obligations and application conditions are registered based on “obligation by law” and “obligation by contract”. In this application condition data, data relating to classification, target, application condition, and application start date (year / month / day) is recorded.
In the classification data area, data relating to an identifier for specifying a classification of an asset that may cause an asset retirement obligation is recorded.
In the target data area, data relating to an identifier for specifying the target of the asset retirement obligation is recorded. Examples of the target include asbestos, PCB, soil contamination, special management waste, and Freon.

In the application condition data area, data relating to conditions for making an asset retirement obligation subject is recorded. For example, as the application condition, the usage amount of harmful substances specified in applicable laws and regulations is recorded.
In the application start date data area, data relating to the date (year / month / day) to which the target or condition is applied is recorded.

  The accounting index database 23 records an accounting index table used for calculating future cash flows and depreciation expenses. In this accounting index table, data relating to the applied inflation rate and discount rate is recorded for each useful life.

  In the evaluation target asset database 24, as shown in FIG. 2 (b), an evaluation target asset management record 240 for an asset that may generate an asset retirement obligation is recorded. This evaluation target asset management record 240 is registered when asset management data is acquired, and is additionally recorded when various evaluation results are calculated. The asset management record 240 to be evaluated includes an asset management code, a questionnaire result, a contract status, an asset status, an applicable law, a useful life, an asset removal determination, an estimation result, a debt evaluation result, and a depreciation evaluation result.

In the asset management code data area, data relating to an identifier for identifying an asset to be evaluated for asset removal is recorded.
In the questionnaire result data area, data related to the questionnaire result acquired from the related department is recorded. In this questionnaire result data area, answers to questions concerning questionnaire destinations, contract statuses and asset statuses, and useful lives are recorded. When questionnaire results are acquired from a plurality of related departments, all questionnaire results are recorded.

  In the contract status data area, data relating to the contract status of the asset specified based on the questionnaire result is recorded. A flag for specifying the contract details when the asset is acquired (a contract form such as lease or purchase, and whether or not there is an obligation to restore the original state) is recorded.

  In the asset status data area, data relating to the usage status and response status of the asset specified based on the questionnaire result is recorded. For example, data relating to an identifier for identifying the type of asset retirement obligation (for example, a harmful substance) that requires countermeasure costs, reconstruction of a building, and the like is recorded. Furthermore, total amount information (usage amount and area) such as the usage status of the target substance, and total amount information (degree and area) such as reconstruction are recorded. In addition, when the original state can be recovered by in-house correspondence, an “in-house correspondence” flag is recorded. Further, when the asset retirement obligation has already been dealt with, the “corresponding” flag is recorded.

In the applicable law data area, data relating to an identifier for identifying a law that defines a target of asset retirement obligations is recorded for this asset.
In the useful life data area, data relating to the useful life specified based on the questionnaire for this asset is recorded.

  In the asset removal determination data area, data relating to an identifier for determining whether the asset removal obligation needs to be evaluated is recorded. When the asset retirement obligation needs to be evaluated, the “target” flag is recorded in this data area. When other measures are taken, an “other” flag is recorded.

  In the estimation result data area, data relating to the estimation of the cost of asset retirement obligations is recorded. In this embodiment, a plurality of estimated amounts calculated by a plurality of debt evaluation methods are acquired, and all estimated results are recorded in the estimated result data area. In this data area, data relating to an estimation code, an estimation date, an estimation method, a unit price, and an estimated amount is recorded. In the estimate code data data area, an identifier for specifying each estimate is recorded. The date (year / month / day) when this estimate is acquired is recorded in the estimate date data area. In the estimation method data area, the basis for creating this estimate (public value, actual value, estimate of business partner) is recorded. In the unit price data area, a unit price for calculating the asset retirement obligation cost is recorded. In the estimated amount data area, an estimated amount of asset retirement obligation cost calculated using the unit price is recorded.

In the debt evaluation result data area, data relating to the cost for the result asset retirement obligation is recorded. This cost is calculated by comprehensively evaluating the estimated amount as will be described later.
In the depreciation evaluation result data area, data relating to the evaluation result when the cost for asset retirement obligations is depreciated is recorded. In this depreciation evaluation result data area, data relating to the calculation date, the inflation rate, the discount rate, and the depreciation expenses are recorded. In the calculation date data area, the date (year / month / day) when the depreciation evaluation result is calculated is recorded. Inflation rate and discount rate data areas store the inflation rate and discount rate when the depreciation evaluation result is calculated. In the depreciation expense data area, the depreciation expense calculated for the asset retirement obligation is recorded.

  In the asset removal record database 25, as shown in FIG. 2C, an asset removal record management record 250 for the record of asset removal is recorded. In this embodiment, the asset removal performance management record 250 is used as one piece of evaluation reference information for evaluating the asset removal obligation. This asset removal result management record 250 is registered when an asset is removed. The asset removal record management record 250 includes data relating to an asset management code, a removal date, an actual amount, and removal contents.

In the asset management code data area, data relating to an identifier for identifying the removed asset is recorded.
In the removal date data area, data related to the date (year / month / day) when the asset is removed is recorded.

In the actual amount data area, data relating to an identifier for specifying the cost required for handling the asset retirement obligation is recorded.
In the removal content data area, data relating to the content of the asset removal obligation (object of asset removal obligation and total amount information) is recorded.

  The debt evaluation technique database 26 records a debt evaluation technique record for evaluation reference information for evaluating the asset removal obligation. In this debt evaluation method record, data on the target, the announced unit price, and the business partner are recorded.

In the target data area, data relating to an identifier for specifying a target that can be estimated in the asset retirement obligation (contents of “obligation by law” and “obligation in contract”) is recorded.
In the published unit price data area, data related to the published unit price for calculating the cost required for asset retirement obligations is recorded. In this data area, the value is recorded only when the unit price for calculating the cost required for the asset retirement obligation is announced.

  In the business partner data area, data relating to business partners that can request an estimate and contact information of each business partner are recorded for the asset retirement obligation target. This business partner is recorded only when there is a business partner that can handle the asset retirement obligation.

Organization management records are recorded in the organization management database 27. In the organization management record, data relating to the organization configuration diagram and contact information is recorded.
Data relating to an identifier (department code) for specifying each department constituting the company is recorded in the organization configuration chart data area.
In the contact data area, data on contact information (phone number, e-mail address, etc.) of each department is recorded.

  A processing procedure in the case of evaluating the asset retirement obligation using the system configured as described above will be described. In the following, the outline of the processing procedure (FIG. 3), the screening process based on the questionnaire (FIG. 4), the estimation information registration process (FIG. 5), the depreciation expense calculation process (FIG. 6), the depreciation expense update process ( This will be described in the order of FIG.

(Outline of processing procedure)
First, the outline of the process will be described with reference to FIG.
Here, the control unit 21 of the asset removal obligation evaluation server 20 executes asset information acquisition processing (step S1-1). Specifically, the asset information acquisition unit 211 of the control unit 21 acquires asset information from the asset management database 12 of the asset management server 10. Then, the asset information acquisition unit 211 searches the evaluation target asset database 24 for the evaluation target asset management record 240 in which the asset management code of the extracted asset management record 120 is recorded. If the evaluation target asset management record 240 in which the asset management code is recorded is not registered, the asset information acquisition unit 211 newly generates the evaluation target asset management record 240 and records it in the evaluation target asset database 24. .

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a screening process based on the application condition (step S1-2). Specifically, the screening unit 212 of the control unit 21 compares the asset removal obligation target classification recorded in the application condition database 22 with the classification of the asset management record 120 acquired from the asset management server 10. Then, the screening unit 212 extracts assets having the same classification as the evaluation target assets.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a questionnaire transmission destination determination process (step S1-3). Specifically, the questionnaire management unit 213 of the control unit 21 acquires the department code recorded in the related department data area of the extracted asset management record 120. In this case, if a plurality of related departments are registered, the questionnaire transmission destination is determined in order from the higher department.

  Next, the control part 21 of the asset removal obligation evaluation server 20 performs a questionnaire transmission process (step S1-4). Specifically, the questionnaire management means 213 of the control unit 21 extracts contact information of the department code determined as the questionnaire transmission destination from the organization management database 27. And the questionnaire management means 213 transmits the questionnaire of the content corresponding to the classification | category of a process target asset. In this questionnaire, an asset management code and a transmission destination department code are set.

Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a questionnaire response acquisition process (step S1-5). Specifically, the person in charge of the department receiving the questionnaire inputs the contract status and asset status of the asset to be evaluated. The questionnaire management means 213 of the control unit 21 acquires an answer about the questionnaire from the related department of the transmission destination. In this questionnaire, the contents which the transmission destination department knows about the contract status and asset status are entered. Then, the questionnaire management means 213 records the asset status, contract status, and useful life in the evaluation target asset management record 240 based on the collected questionnaire responses. In addition, “uninvestigated / unknown” is recorded for questions about contents that cannot be grasped by the related department of the transmission destination.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a determination process as to whether or not the information for evaluation is sufficient (step S1-6). Specifically, the questionnaire management means 213 of the control unit 21 makes a determination based on the collected questionnaire responses. Here, if some of the responses include “partial survey is present” and “not surveyed / unknown”, it is determined that the information for evaluation is insufficient.

  When it is determined that the information for evaluation is insufficient (in the case of “NO” in step S1-6), the control unit 21 of the asset removal obligation evaluation server 20 performs the questionnaire transmission destination determination process (step S1-3) and the subsequent steps. repeat. In this case, the questionnaire management unit 213 identifies the department code of the related department recorded as the next lower department of the related department that has transmitted the questionnaire in the asset management record 120. Then, the questionnaire management unit 213 acquires the contact information of the related department from the organization management database 27 and determines it as a questionnaire transmission destination.

  When there is no answer of “partial survey” or “not surveyed / unknown” and it is determined that the information for evaluation is sufficient (in the case of “YES” in step S1-6), the control unit of the asset removal obligation evaluation server 20 21 executes a screening process based on a questionnaire (step S1-7). Specifically, the screening unit 212 of the control unit 21 performs screening using the evaluation target asset management record 240 updated based on the contents of the questionnaire. Then, as a result of screening, an asset removal determination flag is recorded in the asset management record 240 for evaluation of an asset determined to be a debt recording target. This process will be described later with reference to FIG.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a process for registering estimate information (step S1-8). Specifically, the estimate management unit 214 of the control unit 21 calculates an estimated amount of debt costs necessary for asset removal by a plurality of methods. This process will be described later with reference to FIG.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a depreciation expense calculation process (step S1-9). Specifically, the depreciation evaluation means 215 of the control unit 21 calculates the depreciation cost for the asset removal obligation. This process will be described later with reference to FIG.

Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a depreciation expense update process (step S1-10). This process will be described later with reference to FIG.
Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a report output process (step S1-11). Specifically, the depreciation evaluation means 215 of the control unit 21 outputs a report on the calculated cost. This report includes the depreciation assessment results for asset retirement for each asset incurred.

(Screening process based on questionnaire)
Next, the screening process will be described with reference to FIG. Here, the assets in the evaluation target asset management record 240 recorded in the evaluation target asset database 24 are sequentially specified as processing target assets, and the following processing is repeated.

  First, the control unit 21 of the asset retirement obligation evaluation server 20 executes an asset contract form specifying process (step S2-1). Specifically, the screening unit 212 of the control unit 21 acquires the flag recorded in the contract status data area of the evaluation target asset management record 240.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes determination processing as to whether or not the lease contract is satisfied (step S2-2). Specifically, the screening unit 212 of the control unit 21 determines that the lease is a lease contract when the “lease” flag is recorded in the contract form data area of the evaluation target asset management record 240.

  When it is determined as a lease contract (in the case of “YES” in Step S2-2), the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not there is an original restoration obligation (Step S2-3). ). Specifically, the screening unit 212 of the control unit 21 determines that there is an obligation to restore the original state if the “original restoration obligation” flag is recorded in the contract form data area of the evaluation target asset management record 240. .

  When it is determined that there is an obligation to restore the original state (in the case of “YES” in step S2-3), the control unit 21 of the asset removal obligation evaluation server 20 executes usage status acquisition processing (step S2-4). Specifically, the screening unit 212 of the control unit 21 acquires the usage status recorded in the asset status data area of the evaluation target asset management record 240.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not the usage state needs to be restored (step S2-5). Specifically, the screening unit 212 of the control unit 21 determines whether or not it is necessary to restore the original state based on the acquired usage status. For example, if an “in-house correspondence” flag or a “responded” flag is recorded in the asset status data area, it is determined that the usage status does not require restoration of the original state. On the other hand, when the target of asset retirement obligations requiring countermeasure costs (for example, harmful substances that need to be excluded or renovations that need to be restored) is recorded, it is determined that the restoration of the original condition is necessary.

  If it is determined that the usage state needs to be restored (in the case of “YES” in step S2-5), the control unit 21 of the asset retirement obligation evaluation server 20 executes asset retirement obligation candidate registration processing (step S2— 6). Specifically, the screening unit 212 of the control unit 21 records data on the applicable law specified in the application condition data in the applicable law data area of the evaluation target asset management record 240. Further, the screening unit 212 records a “target” flag in the asset removal determination data area.

  On the other hand, when it is determined that there is no obligation to restore the original state (in the case of “NO” in step S2-3), or when it is determined that the use state is not necessary to restore the original state (in the case of “NO” in step S2-5), The control unit 21 of the asset retirement obligation evaluation server 20 executes other correspondence registration processing (step S2-7). Specifically, the screening unit 212 of the control unit 21 records the “other” flag in the asset removal determination data area of the evaluation target asset management record 240.

  On the other hand, when the “purchase” flag is recorded and it is determined that the contract is not a lease contract (in the case of “NO” in step S2-2), the control unit 21 of the asset retirement obligation evaluation server 20 performs usage status acquisition processing. Execute (step S2-8). Specifically, the screening unit 212 of the control unit 21 acquires the usage status recorded in the asset status data area of the evaluation target asset management record 240.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not it is a legal object (step S2-9). Specifically, the screening unit 212 of the control unit 21 confirms whether or not the acquired use state corresponds to “duty by law” (for example, use of harmful substances) recorded in the application condition database 22. If it falls under the category of “obligation by law” recorded in the application condition database 22, it is determined to be a law target.

  If it is determined that it is a legal object (in the case of “YES” in step S2-9), the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not it is incompatible (step S2-10). Specifically, the screening unit 212 of the control unit 21 determines that it is not supported when the “corresponding” flag is not recorded in the asset status data area of the evaluation target asset management record 240.

  When it is determined that it is not supported (in the case of “YES” in Step S2-10), the control unit 21 of the asset removal obligation evaluation server 20 executes asset removal obligation candidate registration processing (Step S2-11). Specifically, the screening unit 212 of the control unit 21 records data on the applicable law specified in the application condition data in the applicable law data area of the evaluation target asset management record 240. Further, the screening unit 212 records a “target” flag in the asset removal determination data area of the evaluation target asset management record 240.

On the other hand, when it is determined that it is not subject to laws and regulations (in the case of “NO” in step S2-9) or in the case where it has been determined that it has been handled (in the case of “NO” in step S2-10), control of the asset removal obligation evaluation server 20 The unit 21 executes other correspondence registration processing (step S2-12). Specifically, the screening unit 212 of the control unit 21 records the “other” flag in the asset removal determination data area of the evaluation target asset management record 240.
The above processing is repeated until the processing for all asset retirement obligations is completed.

(Estimation information registration process)
Next, the estimate information registration process will be described with reference to FIG. In this processing, in the evaluation target asset database 24, the assets in the evaluation target asset management record 240 in which the “target” flag is recorded in the asset removal determination data area are sequentially specified as the processing target assets, and the following processing is repeated.

  First, the control unit 21 of the asset removal obligation evaluation server 20 executes a determination process as to whether or not estimation is possible (step S3-1). Specifically, the estimate management unit 214 of the control unit 21 includes the objects (“obligation by law”, “obligation in contract” recorded in the asset status data area of the asset management record 240 to be evaluated in the debt evaluation method database 26. ”), The debt evaluation method record in which the information is recorded is searched. If the debt evaluation method record has not been extracted, it is determined that the estimation is impossible.

When it is determined that estimation is impossible (in the case of “NO” in step S3-1), the processing for this asset removal obligation target is terminated.
On the other hand, when it is determined that estimation is possible (in the case of “YES” in step S3-1), the control unit 21 of the asset removal obligation evaluation server 20 executes a published value search process (step S3-2). Specifically, the estimate management unit 214 of the control unit 21 searches the debt evaluation method record of the debt evaluation method database 26 for the published unit price for this target.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a determination process as to whether or not a published value has been acquired (step S3-3). Specifically, the estimate management unit 214 of the control unit 21 determines based on whether or not the published unit price is recorded in the debt evaluation method record.

  When the published unit price is recorded in the debt evaluation method record and the published value is acquired (in the case of “YES” in step S3-3), the control unit 21 of the asset retirement obligation evaluation server 20 estimates based on the published value. The calculation / registration process is executed (step S3-4). Specifically, the estimate management unit 214 of the control unit 21 multiplies the announced unit price recorded in the debt evaluation method record by the total amount recorded in the asset status data area of the asset management record 240 to be evaluated. Calculate the estimated amount. Then, the estimate management unit 214 records, in the estimate result data area of the evaluation target asset management record 240, data relating to the estimate code, the estimate date, the estimate method, the published unit price, and the estimated amount as the first estimate result.

  When the announced unit price is not recorded in the debt evaluation technique record and the published value cannot be acquired (in the case of “NO” in step S3-3), the control unit 21 of the asset removal obligation evaluation server 20 calculates and registers an estimate. The process (step S3-4) is skipped.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a search process of a similar asset evaluation history (step S3-5). Specifically, the estimate management unit 214 of the control unit 21 searches the asset removal record database 25 for the asset removal record management record 250 in which the asset condition common to the asset condition of the current asset to be processed is recorded.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a determination process as to whether or not an evaluation history is acquired (step S3-6). Specifically, the estimate management unit 214 of the control unit 21 determines whether or not the asset removal record management record 250 having the same asset status can be extracted.

  When the asset removal record management record 250 is extracted and the evaluation history can be acquired (in the case of “YES” in step S3-6), the control unit 21 of the asset removal obligation evaluation server 20 calculates an estimate based on the evaluation history. Registration processing is executed (step S3-7). Specifically, the estimate management unit 214 of the control unit 21 calculates the actual unit price by dividing the actual amount recorded in the asset removal result management record 250 by the total amount recorded in the removal content data area. To do. Next, the estimate management unit 214 calculates an estimated amount by multiplying the actual unit price by the total amount of asset removal obligations recorded in the asset status data area of the evaluation target asset management record 240. Then, the estimate management means 214 records data relating to the estimate code, the estimate date, the estimate method, the actual unit price, and the estimated amount as the second estimate result in the estimate result data area of the evaluation target asset management record 240.

  When the asset removal result management record 250 cannot be extracted and the evaluation history cannot be acquired (in the case of “NO” in step S3-6), the control unit 21 of the asset removal obligation evaluation server 20 calculates an estimate based on the evaluation history. -Skip the registration process (step S3-7).

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes an estimate request process for the asset removal obligation (step S3-8). Specifically, the estimate management unit 214 of the control unit 21 acquires information on the business partner and the contact address recorded in the debt evaluation technique record of the debt evaluation technique database 26. Then, the estimate management unit 214 assigns an estimate code and transmits an estimate request to this business partner. This request for quotation includes an estimate code, information on the asset to be evaluated, data on asset retirement obligations, and data on total amount information.

And an estimate is acquired from a business partner. This estimate includes an estimate code, an estimation date, an estimation method, a unit price, and an estimated amount. In this case, the control unit 21 of the asset retirement obligation evaluation server 20 executes an estimate acquisition / registration process for the asset retirement obligation (step S3-9). Specifically, the estimate management unit 214 of the control unit 21 stores the estimate code and the estimate in the estimate result data area of the evaluation target asset management record 240 based on the estimate obtained from the business partner as the third estimate result. Record data on the date, estimation method, unit price, and estimated amount.

Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a comprehensive evaluation process for estimation (step S3-10). Specifically, the estimate management unit 214 of the control unit 21 calculates a statistical value of the estimated amount recorded in the evaluation target asset management record 240. As this statistical value, for example, a median value of estimated amounts is specified, and a weighted value is used by multiplying another estimated amount by a predetermined occurrence probability. Then, the estimate management unit 214 records the calculated statistical value (asset removal obligation cost) in the obligation evaluation result data area.
The above processing is repeated until the processing is completed for all processing target assets.

(Trial calculation of depreciation expenses)
Next, the calculation process of depreciation expenses will be described with reference to FIG. In this processing, in the evaluation target asset database 24, the assets of the evaluation target asset management record 240 whose estimated amount is recorded in the debt evaluation result data area are sequentially specified as the processing target assets, and the following processing is repeated.

  First, the control unit 21 of the asset retirement obligation evaluation server 20 executes a service life specifying process (step S4-1). Specifically, the depreciation evaluation means 215 of the control unit 21 acquires the useful life recorded in the evaluation target asset management record 240 of the processing target asset.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes an inflation rate and discount rate specifying process according to the useful life (step S4-2). Specifically, the depreciation evaluation means 215 of the control unit 21 acquires an inflation rate and a discount rate according to the useful life from the accounting index database 23.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a future cash flow creation process (step S4-3). Specifically, the depreciation evaluation means 215 of the control unit 21 multiplies the cost recorded in the debt evaluation result data area of the asset management record 240 to be evaluated by [1 + inflation rate] the useful life times. As a result, the future cash flow is calculated.

  Next, the control unit 21 of the asset removal obligation evaluation server 20 executes present value calculation processing (step S4-4). Specifically, the depreciation evaluation means 215 of the control unit 21 calculates the present value by dividing the calculated future cash flow by the useful life times by [1 + discount rate].

Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a depreciation expense calculation process based on the useful life and the present value (step S4-5). Specifically, the depreciation evaluation means 215 of the control unit 21 calculates the depreciation expense for each year by dividing the present value by the useful life by the straight-line method. Then, the depreciation evaluation means 215 calculates the depreciation calculated in the depreciation evaluation result data area of the asset management record 240 to be evaluated together with the calculation date (current date), the inflation rate and the discount rate used to calculate the depreciation expenses. Record data about costs.
The above processing is repeated until the processing is completed for all processing target assets.

(Update processing of depreciation expenses)
Next, the depreciation expense update process will be described with reference to FIG. In this process, in the evaluation target asset database 24, assets in the evaluation target asset management record 240 in which past depreciation evaluation results are recorded in the debt evaluation result data area are sequentially specified as processing target assets, and the following processing is performed. repeat.

  First, the control unit 21 of the asset removal obligation evaluation server 20 executes an asset status information acquisition process (step S5-1). Specifically, the re-evaluation means 216 of the control unit 21 extracts the asset status information recorded in the evaluation target asset management record 240 of the processing target asset.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not it has been handled (step S5-2). Specifically, the re-evaluation means 216 of the control unit 21 acquires the asset management record 120 from the asset management database 12 using the asset management code recorded in the evaluation target asset management record 240. If the “removed” flag has already been recorded in the management status data area of the asset management record 120, it is determined that it has been handled.

  When the response has been made (in the case of “YES” in step S5-2), the control unit 21 of the asset removal obligation evaluation server 20 executes update processing of the evaluation target asset management information (step S5-3). Specifically, the re-evaluation means 216 of the control unit 21 records the “corresponding” flag in the asset status data area of the evaluation target asset management record 240 of the processing target asset. Then, the process for this processing target asset is terminated.

  On the other hand, when it has not been dealt with (in the case of “NO” in step S5-2), the control unit 21 of the asset removal obligation evaluation server 20 executes a legal standard acquisition process (step S5-4). Specifically, the re-evaluation unit 216 of the control unit 21 acquires the asset removal obligation target from the asset status data area of the evaluation target asset management record 240 of the processing target asset. Next, the re-evaluation unit 216 obtains application condition data for this object from the application condition database 22.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not there has been a change in legal standards (step S5-5). Specifically, the re-evaluation means 216 of the control unit 21 compares the calculation date recorded in the depreciation evaluation result data area of the evaluation target asset management record 240 of the processing target asset with the application start date. If the application start date after the calculation date is recorded, it is determined that there has been a change in legal standards.

  When it is determined that there is a change in the application standard (in the case of “YES” in step S5-5), the control unit 21 of the asset retirement obligation evaluation server 20 executes a re-estimation process of depreciation expenses (step S5-10). ). Specifically, the re-evaluation unit 216 of the control unit 21 re-executes the depreciation expense calculation process illustrated in FIG. 6 for the evaluation target asset.

  On the other hand, when it is determined that there is no change in the application standard (in the case of “NO” in step S5-5), the control unit 21 of the asset removal obligation evaluation server 20 executes an inflation rate and discount rate specifying process (step S5-5). S5-6). Specifically, the re-evaluation means 216 of the control unit 21 acquires the useful life recorded in the evaluation target asset management record 240 of the processing target asset. Then, the re-evaluation means 216 acquires the current inflation rate and discount rate corresponding to the useful life of the processing target asset from the accounting index database 23. Further, the re-evaluation means 216 specifies the inflation rate and the discount rate recorded in the depreciation evaluation result data area of the evaluation target asset management record 240 of the processing target asset.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not there has been a significant change in either the inflation rate or the discount rate (step S5-7). Specifically, the re-evaluation means 216 of the control unit 21 calculates the rate of change with respect to the inflation rate and the discount rate recorded in the evaluation target asset management record 240 for the inflation rate and the discount rate acquired from the accounting index database 23. To do. When the rate of change exceeds a predetermined allowable range, it is determined that there has been a significant change.

  When it is determined that there has been a significant change in either the inflation rate or the discount rate (in the case of “YES” in step S5-7), the control unit 21 of the asset retirement obligation evaluation server 20 recalculates the depreciation expenses. Is executed (step S5-10).

  On the other hand, when it is determined that neither the inflation rate nor the discount rate has changed significantly (in the case of “NO” in step S5-7), the control unit 21 of the asset retirement obligation evaluation server 20 determines the announced value, An actual value acquisition process is executed (step S5-8). Specifically, the re-evaluation means 216 of the control unit 21 acquires the announced unit price and actual unit price used when calculating the asset removal obligation cost from the estimation result data area of the evaluation target asset management record 240. Further, the re-evaluation means 216 acquires the announced unit price of the asset removal obligation from the debt evaluation method database 26. Further, the re-evaluation means 216 searches the asset removal record database 25 in the asset removal record database 25 in which the asset condition common to the asset condition of the current asset to be processed is recorded. Next, the estimate management unit 214 calculates the actual unit price by dividing the asset removal cost recorded in the asset removal result management record 250 by the total amount.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a determination process as to whether or not there is a significant change in either the published value or the actual value (step S5-9). Specifically, the re-evaluation means 216 of the control unit 21 calculates the rate of change with respect to the announced unit price and the actual unit price recorded in the evaluation target asset management record 240 for the newly acquired published unit price and the actual unit price. When the rate of change exceeds a predetermined allowable range, it is determined that there has been a significant change.

  If it is determined that there is a significant change in either the published value or the actual value (in the case of “YES” in step S5-9), the control unit 21 of the asset retirement obligation evaluation server 20 recalculates the depreciation expenses. Is executed (step S5-10).

On the other hand, when it is determined that there is no significant change in either the published value or the actual value (in the case of “NO” in step S5-9), the processing for this evaluation target asset is ended.
And it repeats until the process about all the evaluation object assets in which the past depreciation evaluation result was recorded is complete | finished.

According to this embodiment, the following effects can be obtained.
(1) In the present embodiment, the control unit 21 of the asset retirement obligation evaluation server 20 executes a questionnaire transmission destination determination process (step S1-3) and a questionnaire transmission process (step S1-4) to answer a questionnaire. An acquisition process is executed (step S1-5). Furthermore, the control part 21 performs the determination process about whether the information for evaluation is enough (step S1-6). When it is determined that the information for evaluation is insufficient (in the case of “NO” in step S1-6), the control unit 21 of the asset removal obligation evaluation server 20 performs the questionnaire transmission destination determination process (step S1-3) and the subsequent steps. repeat. As a result, it is possible to grasp the contract status and asset status of the managed asset from the related department and evaluate the asset retirement obligation.

  (2) In the screening process of the present embodiment, when it is determined as a lease contract and it is determined that there is an obligation to restore the original state (when “YES” in steps S2-2 and S2-3), asset removal The control unit 21 of the debt evaluation server 20 executes usage status acquisition processing (step S2-4). If it is determined that the usage state needs to be restored (in the case of “YES” in step S2-5), the control unit 21 of the asset retirement obligation evaluation server 20 executes asset retirement obligation candidate registration processing (step S2— 6). As a result, asset retirement obligations can be recorded for assets with lease contracts in consideration of the obligation to restore the original condition.

  On the other hand, when the “purchase” flag is recorded and it is determined that the contract is not a lease contract (in the case of “NO” in step S2-2), the control unit 21 of the asset retirement obligation evaluation server 20 performs usage status acquisition processing. Execute (step S2-8). When it is determined to be a legal object (in the case of “YES” in step S2-9) and is determined to be incompatible (in the case of “YES” in step S2-10), the control unit of the asset removal obligation evaluation server 20 21 executes candidate registration processing for asset retirement obligations (step S2-11). As a result, asset retirement obligations can be recorded for acquired assets in consideration of legal obligations.

  (3) In the estimate information registration process of the present embodiment, the control unit 21 of the asset retirement obligation evaluation server 20 executes an estimate calculation / registration process based on the published value (step S3-4). Further, the control unit 21 executes calculation / registration processing of an estimate based on the evaluation history (step S3-7). Furthermore, the control unit 21 executes an estimate request process for the asset removal obligation (step S3-8) and an estimate acquisition / registration process for the asset removal obligation (step S3-9). And the control part 21 of the asset removal obligation evaluation server 20 performs the comprehensive evaluation process of estimation (step S3-10). Thereby, an estimated amount can be acquired by various methods, and an accurate asset removal cost can be predicted.

  (4) In the trial calculation process of the depreciation expense of this embodiment, the control unit 21 of the asset retirement obligation evaluation server 20 determines the useful life (step S4-1), the inflation rate, the discount according to the useful life The rate specifying process (step S4-2) is executed. Then, the control unit 21 calculates a future cash flow (step S4-3), a present value calculation process (step S4-4), a depreciation expense calculation process based on the useful life and the present value (step S4-5). ). As a result, it is possible to calculate an accurate future cash flow and depreciation expenses in consideration of the inflation rate and the discount rate according to the useful life.

  (5) In the depreciation expense update process of this embodiment, the control unit 21 of the asset retirement obligation evaluation server 20 determines the change in the legal standards (step S5-5), changes in the inflation rate, and the discount rate. A determination process (step S5-7), and a determination process (step S5-9) regarding the change of the published value and the actual value are executed. When it is determined that there has been a change (in the case of “YES” in steps S5-5, S5-7, and S5-9), the control unit 21 of the asset retirement obligation evaluation server 20 executes a recalculation process of depreciation expenses. (Step S5-10). Thereby, the asset removal cost can be calculated again only when there is a change. Therefore, when there is no change, the already calculated value can be used, so that the evaluation burden can be reduced.

In addition, you may change each said embodiment as follows.
In the estimation information registration process of the above embodiment, the control unit 21 of the asset removal obligation evaluation server 20 performs a published value search process (step S3-2) and a similar asset evaluation history search process (step S3-5). Then, an estimate request process (step S3-8) is executed for the asset removal obligation with respect to the business partner. As long as estimate information can be acquired by a plurality of methods, the order of the above-described processes is not limited. Moreover, you may add some implementation of the said process and another estimation method. For example, when the published value cannot be acquired or when the evaluation history of similar assets cannot be extracted, the number of business partners who request a quote may be increased. Specifically, the debt evaluation method is selected so that estimate information for the standard number can be obtained.

-In the update process of the depreciation expense of the said embodiment, the control part 21 of the asset retirement obligation evaluation server 20 is the determination process about the fluctuation | variation of a legal standard (step S5-5). A determination process (step S5-7) for fluctuations in the inflation rate and discount rate and a determination process (step S5-9) for fluctuations in the published value and the actual value are executed. Here, the order of the necessity of review of depreciation expenses is not limited to this. Also, other determination elements can be added. Furthermore, not only depreciation expenses can be updated, but these changes can also be used to determine whether future cash flows need to be updated.

  In the above-described embodiment, as shown in FIG. 2B, the evaluation target asset database 24 records the evaluation target asset management record 240 for the asset that may generate the asset retirement obligation. In this asset management record for evaluation 240, the useful life is recorded. In the trial calculation of depreciation expenses, this useful life is used. Here, depreciation expenses may be simulated by changing the useful life. This process will be described with reference to FIG. In this case, the control unit 21 is provided with simulation means for simulating depreciation expenses. The simulation means stores a useful life table in which the first useful life candidate is recorded according to the asset classification. Further, the simulation means holds an adjustment table in which the fluctuation range of the simulation is recorded according to the length of the first useful life candidate.

And the asset of the evaluation object asset management record 240 designated in the client terminal 30 is specified as a process object asset, and the following processes are performed.
First, the control unit 21 of the asset retirement obligation evaluation server 20 executes a process for specifying a useful life first candidate (step S6-1). Specifically, the simulation unit of the control unit 21 acquires the asset classification from the asset management database 12 using the asset management code of the processing target asset. And a simulation means acquires the useful life 1st candidate according to this asset classification from the useful life table.

  Next, the control unit 21 of the asset retirement obligation evaluation server 20 executes a service life candidate calculation process (step S6-2). Specifically, the simulation means of the control unit 21 obtains a fluctuation range corresponding to the length of the first useful life candidate from the adjustment table. Then, the simulation means calculates a plurality of useful life candidates by adding and subtracting the fluctuation range.

Then, the following processing is repeated for each useful life candidate.
Here, similarly to steps S4-2 to S4-3, the control unit 21 of the asset retirement obligation evaluation server 20 specifies the inflation rate and the discount rate (step S6-3) and future cash according to the useful life. A flow creation process (step S6-4) is executed. Further, similarly to steps S4-4 to S4-5, a present value calculation process (step S6-5), a depreciation expense calculation process (step S6-6) based on the useful life and the present value are executed.

Then, the processing is repeated until the processing for all the useful life candidates is completed.
Next, the control unit 21 of the asset removal obligation evaluation server 20 executes a simulation result output process (step S6-7). Specifically, the simulation unit of the control unit 21 outputs the calculated depreciation expense to the client terminal 30 in correspondence with the useful life candidate.
Thereby, it is possible to determine the useful life of the asset to be managed while taking into account depreciation expenses. Furthermore, it is also possible to determine the useful life of the managed asset while taking into account future cash flows. In this case, the future cash flow created in step S6-4 is output as a simulation result (step S6-7).

The first useful life candidate can also be calculated based on the usage period of similar assets. In this case, the asset management database 12 is used to search for an asset management record 120 in which the “removed” flag is recorded and which has a common classification of assets to be processed. And the acquisition date of this asset management record 120 is specified. Next, the asset removal record management record 250 in which the asset management code of the asset management record 120 is recorded is searched in the asset removal record database 25. Then, the usage record period is calculated based on the removal date of the asset removal record database 25 from the acquisition date of the asset management record 120. Thereby, the service life candidate according to the usage record can be calculated.

  In the above embodiment, the control unit 21 of the asset removal obligation evaluation server 20 executes a report output process (step S1-11). This report includes the depreciation assessment results for asset retirement for each asset incurred. The output target is not limited to the depreciation evaluation result. For example, the future cash flow created in step S4-3 may be output.

  DESCRIPTION OF SYMBOLS 10 ... Asset management server, 12 ... Asset management database, 20 ... Asset removal obligation evaluation server, 21 ... Control part, 211 ... Asset information acquisition means, 212 ... Screening means, 213 ... Questionnaire management means, 214 ... Estimation management means, 215 ... depreciation evaluation means, 216 ... revaluation means, 22 ... application condition database, 23 ... accounting index database, 24 ... asset database to be evaluated, 25 ... asset removal performance database, 26 ... debt evaluation technique database, 27 ... organization management database , 30: Client terminal.

Claims (11)

Asset management information storage means for storing asset management information related to the asset status of the managed asset;
Application condition information storage means for storing application conditions for selecting assets for which asset retirement obligations arise;
Evaluation reference information storage means for storing evaluation reference information for evaluating asset retirement obligations by a plurality of debt evaluation methods for each target of asset retirement obligations;
An accounting management system comprising a control means for calculating a future cash flow of asset retirement obligations,
The control means is
The asset management information recorded in the asset management information storage means and the application conditions recorded in the application condition information storage means are collated to identify candidate assets that may cause asset retirement obligations Means,
Means for obtaining asset status information of the candidate asset;
Based on the asset status information, a target of the asset retirement obligation to be generated is specified, and a plurality of debt evaluation methods are used for the asset retirement obligation target by using the evaluation reference information stored in the evaluation reference information storage means. To calculate a plurality of estimated amounts,
An accounting management system, comprising: means for calculating an estimated evaluation result based on the plurality of estimated amounts, and calculating a future cash flow corresponding to the useful life of the candidate asset for the estimated evaluation result. The control means is
Obtaining an inflation rate and a discount rate corresponding to the useful life of the candidate asset;
2. The accounting management system according to claim 1, wherein a future cash flow is calculated for the estimated evaluation result by using the inflation rate and the discount rate.   The accounting management system according to claim 1, wherein the control unit calculates a depreciation expense for the future cash flow by using a useful life of the candidate asset. The control means is
With regard to the useful life of the candidate asset, a plurality of depreciation expenses are estimated using a plurality of useful life candidates,
The accounting management system according to claim 3, wherein the calculated depreciation expense is output in association with the useful life candidate. In the evaluation reference information storage means, for each target of asset retirement obligations, the published unit price required for asset removal is stored as evaluation reference information,
The debt evaluation method includes a method of obtaining an estimated unit price of the asset retirement obligation target for the candidate asset and calculating an estimated amount using the announced unit price. The accounting management system as described in any one. In the evaluation reference information storage means, the actual amount of asset removal is recorded as evaluation reference information for the subject of the asset removal obligation,
The debt evaluation method includes a method of obtaining an actual amount common to the asset retirement obligation target for the candidate asset and calculating an estimated amount using an actual unit price calculated based on the actual amount. The accounting management system according to claim 1, wherein the accounting management system is characterized in that: In the evaluation reference information storage means, for each asset retirement obligation target, contact information of a supplier who performs asset removal work is recorded as evaluation reference information.
In the debt evaluation method, a method for transmitting an estimate request for asset removal for the candidate asset using the contact information, and obtaining an estimated amount using an asset removal unit price at the supplier from the supplier The accounting management system according to any one of claims 1 to 6, further comprising: The control means is
For the candidate asset, obtain the current unit price necessary for asset removal,
For assets for which depreciation costs have been calculated in the past, compare the unit price used in calculating the depreciation expenses with the current unit price,
The accounting management system according to any one of claims 1 to 7, wherein when the difference between the two exceeds the reference range, the estimated amount of the asset retirement obligation is calculated again. In the asset management information storage means, the related department of the asset to be managed is recorded,
The control means is
Means for identifying a related department of the asset to be managed using the asset management information storage means, and transmitting a questionnaire for checking the asset status to the contact information of the related department;
The accounting management system according to any one of claims 1 to 8, further comprising means for recording the asset status acquired based on the questionnaire in the asset management information storage means. Asset management information storage means for storing asset management information related to the asset status of the managed asset;
Application condition information storage means for storing application conditions for selecting assets for which asset retirement obligations arise;
Evaluation reference information storage means for storing evaluation reference information for evaluating asset retirement obligations by a plurality of debt evaluation methods for each target of asset retirement obligations;
A method for carrying out accounting management using an accounting management system comprising a control means for calculating future cash flows of asset retirement obligations,
The control means is
The asset management information recorded in the asset management information storage means and the application conditions recorded in the application condition information storage means are collated to identify candidate assets that may cause asset retirement obligations Stages,
Obtaining asset status information of the candidate asset;
Based on the asset status information, a target of the asset retirement obligation to be generated is specified, and a plurality of debt evaluation methods are used for the asset retirement obligation target by using the evaluation reference information stored in the evaluation reference information storage means. To calculate multiple estimated amounts,
An accounting management method comprising: calculating an estimated evaluation result based on the plurality of estimated amounts, and calculating a future cash flow corresponding to the useful life of the candidate asset for the estimated evaluation result. Asset management information storage means for storing asset management information related to the asset status of the managed asset;
Application condition information storage means for storing application conditions for selecting assets for which asset retirement obligations arise;
Evaluation reference information storage means for storing evaluation reference information for evaluating asset retirement obligations by a plurality of debt evaluation methods for each target of asset retirement obligations;
A program for performing accounting management using an accounting management system comprising a control means for calculating future cash flows of asset retirement obligations,
The control means;
The asset management information recorded in the asset management information storage means and the application conditions recorded in the application condition information storage means are collated to identify candidate assets that may cause asset retirement obligations means,
Means for obtaining asset status information of the candidate asset;
Based on the asset status information, a target of the asset retirement obligation to be generated is specified, and a plurality of debt evaluation methods are used for the asset retirement obligation target by using the evaluation reference information stored in the evaluation reference information storage means. To calculate a plurality of estimated amounts,
An accounting management program that calculates an estimated evaluation result based on the plurality of estimated amounts, and causes the estimated evaluation result to function as means for calculating a future cash flow corresponding to the useful life of the candidate asset.

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