JP6062836B2 - Expense apportioning system and method - Google Patents

Description

  The present invention relates to an expense apportioning system and method corresponding to International Financial Reporting Standards (IFRS).

  With the globalization of corporate activities, there is a trend to align corporate accounting with international accounting standards (IFRS). In companies in Japan, expenses related to business contracted with companies and individuals are recorded for each contract, but expenses before the contract are determined as a collective expense for multiple contract objects without specifying the contract object. I have recorded. However, under IFRS, it is necessary to account for expenses before the contract related to the loan contract (expenses associated with the loan) for each contract target. To that end, it is necessary to apportion the expenses in the pre-contract stage for each contract object.

  Patent Document 1 discloses the apportionment of expenses. In Patent Literature 1, when a plurality of virtual stores share a virtual store terminal, expenses are apportioned according to a fixed ratio, a sales ratio, and a screen share ratio of the virtual store terminal for each virtual store.

Japanese Patent Laid-Open No. 11-296584

  The cost apportioning method disclosed in Patent Document 1 is apportioned by the ratio of the above-mentioned predetermined items, and does not take into account the status related to the contract (the degree of contract performance, the creditworthiness (rating) of the contracting party, etc.). For example, in a contract with a partner with a large contract record, expenses before the contract (expenses associated with lending) are often reduced. However, if the apportioning method of expenses disclosed in Patent Document 1 is applied without considering the situation related to contracts such as counterparties with a large number of contracts, more expenses than actual conditions are recorded in a specific contractor. Irration occurs.

  The expense apportionment system to be disclosed is a contract data acquisition unit for acquiring the loan contract data including the contract number, customer name, and contract amount, and the unit cost that is the expense corresponding to the activity unit corresponding to the contract number. With respect to the customer attribute data, the load value setting unit for setting the customer load value according to the customer personality load value specified by the customer name, the customer rating load value, and the number of customer contracts, and Corresponding to the contract number, for the unit cost, obtain the load value product that is the product of the contract value, personal load value, rating load value, and customer load value, and the contract number subject to the cost apportionment of the load value product of the contract number The apportioning cost data creating unit for creating apportioning cost data of unit cost using the ratio of the sum of the load value products to the apportioning ratio.

  According to the present invention, the expenses before the contract can be apportioned at an apportioning ratio reflecting the status relating to the contract.

It is a structural example of an expense management system. It is an example of personnel expense data. It is an example of loan contract data. It is an example of customer attribute data. It is an example of unit cost data. It is an example of an attribute load value parameter. It is an example of an actual load value parameter. It is an example of customer load value data. It is an example of a prorated expense source data table. It is a processing flowchart of an expense apportioning system. It is an example of prorated expense data. It is an example of depreciation expense data.

  FIG. 1 shows a configuration example of an expense management system for a lending contract centered on an expense apportioning system. Here, the expense management system will be described with the personnel expenses accounting for the largest proportion of the various expenses as the target expenses. The expense management system includes at least one computer including a processor, a storage device, an input / output device, and the like (not shown), and the processor executes the expense apportioning system on a monthly basis. Each system including the expense apportioning system is a processing unit executed by a computer.

  The upstream system 20 provides personnel cost data 24 to the cost management system 21 and lending contract data 25 and customer attribute data 26 necessary for apportionment to the expense apportionment system 10 via a storage device. The upstream system 20 is a system located upstream of the processing of the expense apportioning system 10 (a system that provides data used directly or indirectly by the expense apportioning system 10), and is generally composed of several systems. Here, they are collectively referred to as the upstream system.

  The cost management system 21 decomposes the labor cost data 24 into the cost for each activity unit (unit cost 27). The activity unit represents the type of sales activity or production activity (customer status survey such as external relations or financial survey), and the cost management system 21 grasps the cost for each activity unit. According to the requirements of IFRS (International Accounting Standard), it is necessary to determine whether each activity unit is a unit cost to be amortized. The cost management system excludes unit costs that are not subject to depreciation from the apportionment object.

  The expense apportioning system 10 apportions unit costs into contract units based on the loan agreement 25, customer attributes 26, and unit costs 27. Under IFRS requirements, expenses (unit costs) must be amortized over the contract period for each contract. The cost apportioning system 10 sets in advance, as parameters, weight values that reflect the status related to the contract, such as the attribute 12 of each contract and the contract results 13 and 14 of the customer when apportioning the unit cost into contract units. The apportioned expense source data 15 is generated by reflecting those load values in the apportioning ratio. Therefore, the weight value needs to be updated in accordance with changes in the contract status such as contract attributes and customer contract performance. The expense apportioning system 10 outputs to the amortization system 22 apportioned expenses 28 that are obtained by apportioning each unit cost (apportioned expense source data 15) and summing up for each contract.

  The amortization system calculates the amortization expense 29 over the contract period from the apportionment expense 28 and outputs it to the accounting system 23. The accounting system 23 journals the depreciation expense and stores it as general ledger data not shown.

  FIG. 2 shows an example of personnel cost data 24 that occupies the largest proportion of expenses. In the following, we will explain personnel expenses as a representative, but other expenses will be handled in the same way. In the labor cost data 24, the occurrence date 240 when the labor cost is generated and the labor cost 241 are associated with each other. In the following, an example will be described in which the apportioned expenses for the February 2013 loan agreement in FIG. 2 are obtained.

  FIG. 3 shows an example of the loan contract data 25. The lending contract data 25 is associated with a contract number 250, a contract date 251, a customer name (contract partner name) 252, and a contract amount 253. The example of the loan contract data 25 shown in FIG. 3 represents a contract concluded in the target month for which the apportionment expense is requested.

  FIG. 4 shows an example of customer attribute data 26. In the customer attribute data 26, a customer name 260, a registration date 261, a personality 262, and a rating 263 are associated with each other. The customer attribute data 26 shown in FIG. 4 is obtained by extracting data corresponding to the customer name 260 contracted in the target month for which the apportionment cost is requested, and the customer name 260 is the same as the customer name 252 of the lending contract data 25. . The registration date 261 is the date when the customer name 260 and others are registered as the customer attribute data 26, and indicates the time when a new contract (first contract) is reached. The personality 262 indicates here whether it is a corporation or an individual. The personality 262 is generally used by being subdivided according to the type of corporation or the age of the individual, but here, it is shown whether it is a corporation or an individual in order to simplify the explanation. The rating 263 is a customer rating indicated by the customer name 260, generally a credit rating.

  FIG. 5 shows an example of unit cost data 27 that the cost management system 21 generates from the personnel cost data 24. In the unit cost data 27, the unit cost is associated with the generation date 270 when the expense occurred and the activity unit name 271 corresponding to the expense. The example of unit cost data 27 shown in FIG. 5 is obtained by extracting the data of the target month for which the apportionment cost is required. For the purpose of simplifying the explanation, the activity unit name 271 shows two items, financial survey and office work. ing.

  In the following, financial research will be described as an activity unit. For example, the attribute load value parameter 12 and the apportioned expense source data 16, which will be described later, are prepared in advance or created in association with the name of the activity unit.

  FIG. 6 shows an example of the attribute load value parameter 12. The attribute load value parameter 12 includes the load value 121 of the personality attribute 120, the load value 123 of the rating 122, and the load value of the attribute 124 of a new / existing contract (customer who has made a contract for the first time / customer with a past contract) 125 is associated.

  The attribute load value parameter 12 shown in FIG. 6 is shown as the case where the activity unit is the financial survey shown in FIG. The expense apportioning system 10 thus has the attribute load value parameter 12 corresponding to the activity unit.

  FIG. 7 shows an example of the actual load value parameter 13. The actual load value parameter 13 associates the contract actual number 130 and the load value 131 so far (contracted before the target month for which the apportionment cost is required).

  FIG. 8 shows an example of customer load value data 14. The customer load value data 14 is associated with the customer name 140, the customer contract number 141 indicated by the customer name 140, and the load value 142. The customer contract record number 141 is stored in the customer attribute data 26 in association with the customer name 260 although illustration and description are omitted. Therefore, the expense apportioning system 10 uses the customer name 252 of the loan contract data 25 as the customer name 140, the contract actual number extracted from the customer attribute data 26 as the contract actual number 141, and refers to the actual load value parameter 13 to determine the contract. The load value 142 corresponding to the actual number 141 is stored in the customer load value data 14.

  Although the attribute load value parameter 12, the actual load value parameter 13, and the customer load value data 14 are shown in FIG. 1 so as to be provided in the expense apportioning system 10, they may be provided in a connected storage device or the like.

  FIG. 9 shows an example of the apportioning expense source data table 15 generated and used by the expense apportioning system 10. The expense apportioning system 10 creates an apportioning expense source data table 15 corresponding to the activity unit. The configuration of the apportioning expense source data table 15 will be described in the processing explanation of the expense apportioning system 10.

  FIG. 10 shows a process flowchart of the expense apportioning system 10. The expense apportioning system 10 includes a contract data acquisition part, a load value setting part, and a prorated expense data creation part processing part. FIG. 10 is a flowchart showing a series of processes of these processing units.

  The expense apportioning system 10 refers to the loan contract data 25 and enters the apportioned expense source data table 15 into the apportioning expense source data table 15 for the current month (the target month, here, February 2013), the contract number 250, the contract date 251 and the customer name. 252 and the contract amount 253 are stored (S100). The same applies when the activity unit is not a financial survey. The processing of S100 is processing by the contract data acquisition unit.

  The expense apportioning system 10 executes the processing of S110 to S145 for the unit costs corresponding to all the activity units (S105). The expense apportioning system 10 executes the processing of S115 to S145 for all contracts stored in the apportioning expense source data table 15 (S110).

  The expense apportioning system 10 stores the personality attribute value 153 and personality load value 154, as well as the case attribute value 155 and the rating load value 156, in the apportioning expense source data table 15 corresponding to each contract number (S115). The personality attribute value 153 is a corporation or an individual having the personality 262 of the customer attribute data 26, and the personality load value 154 is the load value 121 of the attribute load value parameter 12 corresponding to the contents of the personality 262. The rating adjunct value 155 is the rating 263 of the customer attribute data 26, and the rating load value 156 is the load value 123 of the attribute load value parameter 12 according to the contents of the rating 263.

  The expense apportioning system 10 uses the customer name 252 of the loan contract data 25 as the customer name 140, the contract actual number extracted from the customer attribute data 26 as the contract actual number 141, and refers to the actual load value parameter 13 to determine the actual number of contracts. The load value 142 corresponding to 141 is stored in the customer load value data 142 (S120).

  The expense apportioning system 10 determines whether the customer is an existing customer or a new customer by referring to the presence / absence of the customer name 140 or the number of contracts 141 in the customer load value data 14 (S125). When the customer load value data 14 is created corresponding to an existing customer, the new customer name does not exist in the customer name 140. When the customer load value data 14 including the new customer is created, the contract actual number 141 of the new customer is 0. If it is an existing customer, the process proceeds to S130, and if it is a new customer, the process proceeds to S135.

  In the case of an existing customer, the expense apportioning system 10 stores “existing” as the new / existing attribute value 157 of the apportioning expense source data table 15 and responds by referring to the customer name 140 of the customer load value data 14. The attribute value customer load value data 142 is stored in the load value 158 of the apportioned expense source data table 15 (S130).

  In the case of a new customer, the expense apportioning system 10 stores 1 in which the attribute value 124 of the attribute load value parameter 12 is the “new” load value 125 in the load value 158 of the apportioning expense source data table 15 (S135). The above processing of S105 to S135 is processing by the load value setting unit.

  The expense apportioning system 10 obtains the load value product for each customer, stores it in the load value product 159 of the apportioned expense source data table 15, obtains the apportionment ratio based on the load value product 159, and apportions the apportioned expense source data table 15. Store in the ratio 160 (S140). The load value product is a product of the contract amount 152, the personality load value 154, the rated load value 156, and the new / existing customer load value 158 in the apportioned expense source data table 15. The apportionment ratio 160 is a ratio (ratio) of the load value product 159 of each customer to the total of the load value products 159 of each customer. For example, the load value product of the customer X company with the contract number 10000001 in FIG. 9 is 2,000,000 × 1 × 1 × 0.8 = 1600,000. The sum of the load value products of the customer company X, the company Y and the customer Z is 1.600000 + 1512000 + 550000 = 3662000, and the apportioning ratio of the customer company X is 1.600000 / 3662000≈0.437.

  The expense apportioning system 10 creates apportioned expense data 28 corresponding to the unit cost with reference to the apportioned expense source data table 15 corresponding to the unit cost (S145). FIG. 11 shows an example of prorated expense data 28 when the activity unit is a financial survey. The apportionment expense data 28 stores a unit cost 281, an apportionment ratio 282 and an apportionment expense 283 corresponding to the contract number 280. The contract number 280 is the contract number of the apportioned expense source data table 15, the unit cost 281 is the unit cost 272 of the unit cost data 27 when the activity unit is a financial survey, and the apportionment ratio 282 is the apportioned expense source data. The apportionment ratio 160 in Table 15 is the apportionment cost 283, which is the product of the unit cost 281 and the apportionment ratio 282. The above processes of S140 to S145 are processes by the apportioning expense data creation unit.

  When the processes of S105 to S145 are completed, the apportioned expense data corresponding to the unit cost is added for each contract number, apportioned expense data corresponding to the contract number is created (S150), and the process is terminated. Note that the process of S150 may be included in the process of the apportioned expense data creation unit.

  Here, a description will be given of the data of the apportionment ratio 160 in the apportioning expense source data table 15. This is a problem of rounding that generally occurs when apportioning. Here, since the customers who bear the apportionment costs are different, it is necessary to clarify the processing method. Conversely, if only one customer in the target month concludes three contracts, there is no need to stick to rounding because there is no interest.

  In FIG. 9, the total of the proration ratio 160 of each contract (corresponding to each customer here) is 0.999. Therefore, the total of the apportionment expenses 283 in the apportionment expense data 28 of FIG. 11 is less than ¥ 150,000. When calculating the proration ratio 160 in FIG. 9, rounding off to the specified number of digits may cause each customer to increase the cost burden, and the total of the proration ratio 160 may exceed 1, which is unreasonable. This is the result of rounding off less than a predetermined number of digits. If the sum of apportioning expenses is less than 1, the sum of apportioning expenses 283 is less than unit cost ¥ 150,000. In FIG. 11, the apportionment cost 283 is obtained as follows. When the apportionment cost obtained by multiplying the unit cost ¥ 150,000 by the apportionment ratio 282 is calculated, the total is 149,950. The value obtained by multiplying the difference between the total cost and unit cost ¥ 50 by the apportionment ratio 282 is set as apportioning expense 283. However, even if apportioning ¥ 50, the unit cost is less than ¥ 150,000. It is not possible to apportion ¥ 2 (if the value less than ¥ 1 is rounded down, the result of apportionment is ¥ 0 for each customer), so here, the difference of ¥ 2 is determined as the customer burden with the largest apportioning ratio. This is because the customer who has the largest apportioning ratio has the smallest difference ¥ 2 to the apportioning expense to be borne. FIG. 11 shows the apportionment cost 283 obtained in this way. Note that the difference of ¥ 50 before obtaining the difference of ¥ 2 may be set as the customer burden with the largest distribution ratio.

  Based on the apportioned expense data 28 output by the expense apportioning system 10, the amortization system 22 calculates amortized expense data 29 and outputs it to the accounting system 23. FIG. 12 shows an example of the depreciation expense data 29. This is data for amortizing the apportioned expenses of Company X for five months (contract period) from the current month (February 2013), and associates the depreciation month 290 with the depreciation amount 291. Rounding is also required when determining the apportioned expense data 28 for each month. However, in this case, since there is no interest, the first amortization month is amortized including the fractional amount.

  According to the embodiment described above, it is possible to apportion the expenses before the contract with the apportioning ratio reflecting the situation regarding the contract and to perform rational fraction processing.

  10: Expense apportioning system, 12: Attribute load value parameter, 13: Actual load value parameter, 14: Customer load value data, 15: Apportioned expense source data table, 20: Upstream system, 21: Cost management system, 22: Amortization system , 23: Accounting system, 24: Personnel cost data, 25: Lending contract data, 26: Customer attribute data, 27: Unit cost data, 28: Prorated expense data, 29: Depreciation expense data.

Claims (4)

Contract data acquisition unit for acquiring loan contract data including contract number, customer name and contract amount, which is subject to cost apportionment,
Corresponding to the contract number, with respect to the unit cost that is the expense corresponding to the activity unit, referring to customer attribute data, the customer personality load value specified by the customer name, the customer rating load value, and the A load value setting unit for setting a customer load value according to the number of contracts of the customer, and the contract cost, the personality load value, the rating load value, and the customer with respect to the unit cost corresponding to the contract number The load value product, which is the product of the load values, is obtained, and the apportioned expense data of the unit cost is obtained by using a ratio of the load value product of the contract number to the sum of the load value products of the contract number subject to the expense apportionment. An expense apportioning system characterized by having an apportioning expense data creation part to be created.   The apportioned expense data creation unit adds the difference between the unit cost and the sum to the apportioned expense data of the customer having the largest apportion ratio when the total of the apportioned expense data created is less than the unit cost. The expense apportioning system according to claim 1. An expense apportioning method in an expense apportioning system for apportioning a unit cost, which is an expense corresponding to an activity unit, to a contract response, the cost apportioning system comprising:
Acquire the loan contract data including contract number, customer name and contract amount, which are subject to apportionment of expenses,
Corresponding to the contract number, with respect to the unit cost, referring to customer attribute data, depending on the customer's personality load value specified by the customer name, the customer's rating load value, and the customer's contract performance number Set the customer load value
Corresponding to the contract number, with respect to the unit cost, a load value product that is a product of the contract amount, the personality load value, the rating load value, and the customer load value is obtained, and the load value product of the contract number is obtained. The cost apportioning method is characterized in that apportioning cost data of the unit cost is created by using the proportion of the contract number subject to the apportionment apportionment to the sum of the load value products as an apportioning ratio.   The cost apportioning system adds the difference between the unit cost and the total to the apportioning cost data of the customer having the largest apportion ratio when the total of the apportioned expense data created is less than the unit cost. The expense apportioning method according to claim 3.

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