JP6103792B1 - Accounts receivable evaluation system - Google Patents

Abstract

A receivable receivable evaluation system is provided. A computer system including a control unit and a storage unit coupled to the control unit, wherein the storage unit stores company information for each of a plurality of companies, and the control unit stores the stored companies. Calculate the average closing date of multiple companies based on the closing date included in the information, calculate the average accounts receivable turnover number of multiple companies based on the number of turnover of accounts receivable included in the stored company information, Based on the calculated average closing date and the calculated average accounts receivable turnover period, the standard accounts receivable turnover period is calculated and included in the stored accounts receivable balance and the stored company information. Calculate actual accounts receivable turnover days for one of a plurality of companies based on the deposit amount. Based on the calculated standard receivable turnover days and calculated actual receivable turnover days, Corporate accounts receivable To calculate the authority collateral valuation. [Selection] Figure 7

Description

  The present invention relates to an accounts receivable evaluation system, and more particularly to an accounts receivable evaluation system that evaluates the net value of accounts receivable of accounts receivable.

  In order to facilitate the financing of SMEs, a receivable-backed loan guarantee system was established in December 2001. According to this system, when a financial institution makes a loan using a trade receivable held by a business (loaner) as a collateral for a business partner, the credit guarantee association can guarantee the debt.

  According to the above system, when a company raises funds, it receives loans from financial institutions using accounts receivable as collateral. This loan is referred to as a receivable-backed loan (accounts receivable ABL (Asset-based Lending)). Accounts receivable means the right to sell / provide goods and / or services to customers, and to charge for the money that has not been received. Accounts receivable are considered assets.

  As described above, accounts receivable can be used as a means for a company to raise funds, so it is necessary for financial institutions to appropriately calculate the collateral evaluation value of accounts receivable. In addition, the borrower company can easily obtain a loan from a financial institution by appropriately calculating the collateral evaluation value of the accounts receivable.

  In general, management indicators are calculated from the contents described in the accounts receivables of the accounts receivable company, and the collateral evaluation value of the accounts receivable is calculated based on external credit information such as business conditions and information such as the accounts receivable balance. There are methods to calculate (prior art).

Japanese Patent No. 3407801

  At present, receivable-backed loans are not in widespread use. As a result, the financial institution does not have sufficient track record of credit management through accounts receivable-collateralized loans, and the collateral evaluation value cannot be calculated appropriately.

  In the collateral evaluation value calculation method of the prior art, the settlement document is created by the target company, and its reliability is limited. From this, it is difficult to say that an appropriate collateral evaluation value can be calculated. In addition, external credit information is not evaluated objectively, and the reliability as information used as the basis for evaluating the collateral evaluation amount is also poor.

  Patent Literature 1 discloses a method for collateralizing accounts receivable collateral that evaluates accounts receivable by registering accounts receivable information of accounts receivable in a computer and using credit information of the accounts receivable doing. The invention disclosed in Patent Document 1 evaluates the accounts receivable by calculating the evaluation collateral rate of accounts receivable by using external credit information such as non-delivery history information of the accounts receivable company. This is not a reasonable evaluation of the recorded trade receivables themselves, and it is difficult to say that an appropriate collateral evaluation value can be calculated because there is little basis for calculating the reliability and the collateral rate.

  The present invention has been made in view of such problems, and the purpose thereof is the number of rotations of accounts receivable that can be reasonably predicted based on the transaction conditions described in the transaction contract with the accounts receivable company. And an account receivable evaluation system that calculates the appropriateness and appraisal value of the accounts receivable balance registered by the accounts receivable company, by calculating the excess situation with the actual turnover based on the actual receipts of accounts receivable It is to provide.

  In order to solve the above problems, an accounts receivable evaluation system according to the present invention is a computer system including a control unit and a storage unit coupled to the control unit, wherein the storage unit includes a plurality of storage units. Stores company information for each of the companies, and the control unit calculates an average closing date of the plurality of companies based on the closing date included in the stored company information, and sells the sales information included in the stored company information. Calculate the average accounts receivable turnover days of the plurality of companies based on the receivable turnover days, and calculate the reference receivable turnover days based on the calculated average closing date and the calculated average receivable turnover days Calculated, based on the balance of accounts receivable included in the stored company information and the amount of deposit included in the stored company information, the actual number of receivables rotation days of one company among the plurality of companies The Based on the calculated reference accounts receivable turnover period and the calculated actual accounts receivable turnover period, and the receivable collateral valuation value of the one company is calculated. To do.

  According to the accounts receivable evaluation system according to the present invention, each time an account receivable collateral loan is performed, the data is accumulated, so that an appropriate collateral evaluation value of the account receivable can be obtained without using external credit information. Can be calculated. Moreover, it can utilize as an evaluation item of a business evaluation of a lending party by the accounts receivable balance and accounts receivable turnover days for each account receivable company.

It is a figure which shows the example of the whole structure of the accounts receivable evaluation system which concerns on embodiment of this invention. It is a figure which shows the detailed example of the computing device which comprises the accounts receivable evaluation system which concerns on embodiment of this invention. It is a figure which shows the example of the accounts receivable transaction condition data table which concerns on embodiment of this invention. It is a figure which shows the example of the accounts receivable data table based on embodiment of this invention. It is a figure which shows the example of the money_receiving | payment / bill receipt performance data table which concerns on embodiment of this invention. It is a figure which shows the example of the rotation day data table according to the type of industry and company which concerns on embodiment of this invention. It is a flowchart which shows the example of the process which calculates the receivables collateral valuation amount which the accounts receivable evaluation system which concerns on embodiment of this invention performs.

  Hereinafter, an accounts receivable evaluation system according to an embodiment of the present invention will be described with reference to the accompanying drawings. In the present embodiment, an example is shown in which, when a financial institution performs an account receivable-collateralized loan, a collateral evaluation value for the account receivable of the account receivable held by the lender is shown. However, this receivables evaluation system is mainly intended to calculate the collateral evaluation value in evaluating the business feasibility of a company, and is not based on a receivable collateral loan.

  The accounts receivable evaluation service provided by the accounts receivable evaluation system according to the embodiment of the present invention is used by companies such as accounts receivable companies and loan companies and / or financial institutions that provide loans. A company and / or a financial institution can calculate an appropriate receivable collateral valuation value by registering the receivable receivable information and the received / billed bill receiving information in the receivable receivable evaluation system.

<System configuration>
FIG. 1 shows an example of the overall configuration of an accounts receivable evaluation system according to an embodiment of the present invention.

  The accounts receivable evaluation system according to this embodiment includes an accounts receivable evaluation server 1, a client computer 2, and an external information providing server 3. The accounts receivable evaluation server 1, the client computer 2, and the external information providing server 3 are connected to each other via a network 4 (for example, the Internet).

  The accounts receivable evaluation server 1 is installed in an operator (hereinafter, “service operator”) that provides an accounts receivable evaluation service according to an embodiment of the present invention, and is a main computing that provides an accounts receivable evaluation service. It is a device. In response to a request from the client computer 2, the trade receivable evaluation server 1 calculates a receivable collateral evaluation amount and transmits the calculated amount to the client computer. The trade receivables evaluation server 1 may be composed of a single computing device or a plurality of computing devices.

  The client computer 2 is a computing device used by a service user who receives an account receivable evaluation service according to the present embodiment, such as a financial institution or an account receivable company. The client computer 2 downloads a dedicated program for using the accounts receivable evaluation system according to this embodiment from the accounts receivable evaluation server 1. The client computer 2 can use the receivables evaluation service via the input interface displayed on the display unit when the client computer 2 executes the program. The client computer 2 may be a stationary computing device such as a desktop personal computer and a notebook personal computer, and a mobile computing device such as a mobile phone such as a smartphone, a tablet computer, and a personal digital assistant.

  The external information providing server 3 is a computing device that constitutes an accountant system that has been conventionally implemented in financial institutions such as banks. The above-mentioned accountant system manages deposit / bills receipt information from accounts receivable related to accounts receivable via accounts of the financial institution. The external information providing server 3 provides (sends) the receipt / bills receipt information to the trade receivables evaluation server 1. Each of the plurality of financial institutions has an external information providing server 3, and the trade receivable evaluation server 1 is provided with deposit / bill receipt information from each of the plurality of financial institutions.

  The computing device described above is a computing device including a central processing unit (CPU), a memory, a storage device, and the like, and is controlled in a centralized manner by the CPU processing a computer program stored in the memory or the storage device. The processing according to the present embodiment can be executed to realize the function. Note that the above-described system configuration is for illustration, and does not limit the system configuration capable of executing the present embodiment.

  Next, with reference to FIG. 2, a detailed example of a computing device that constitutes an accounts receivable evaluation system according to an embodiment of the present invention will be described.

  The accounts receivable evaluation server 1 includes a communication unit 11, a control unit 12, a main storage unit 13, and an auxiliary storage unit 14, and these elements are connected via a system bus.

  The communication unit 11 is a network interface that transmits and receives control information and data between the client computer 2 and the external information providing server 3 connected via the network 4.

  The control unit 12 is also referred to as a central processing unit (CPU), and controls each of the above components and calculates data. Further, the control unit 12 reads various programs stored in the auxiliary storage unit 14 for executing various processes according to the present embodiment into the main storage unit 13 and executes them.

  The main storage unit 13 is also referred to as a main memory, and is a volatile storage device that temporarily stores input data received by the trade receivables evaluation server 1, computer-executable instructions, data after arithmetic processing by the instructions, and the like. is there.

  The auxiliary storage unit 14 is a non-volatile storage device typified by a hard disk (HDD) and stores a program (not shown) for causing the control unit 12 to execute various processes according to the present embodiment. . In addition, the trade receivables evaluation server 1 is implemented with a DBMS (Database Management System) and has a data storage unit 14a that stores a data table and the like to be described later.

  The client computer 2 includes a communication unit 21, a control unit 22, a main storage unit 23, an auxiliary storage unit 24, and a display unit 25, and these elements are connected via a system bus. The communication unit 21, the control unit 22, the main storage unit 23, and the auxiliary storage unit 24 have the same functions as the communication unit 11, the control unit 12, the main storage unit 13, and the auxiliary storage unit 14 of the accounts receivable evaluation server 1. Have. The display unit 25 inputs information necessary for calculating the receivables collateral evaluation value, and displays an input interface for displaying the receivables collateral evaluation value calculated by the receivables evaluation server 1.

  The accounts receivable evaluation system according to the present invention is not limited to the configuration described with reference to FIGS. 1 and 2, and may be implemented only by the accounts receivable evaluation server 1, for example. In this case, the accounts receivable evaluation server 1 has a display unit that displays an input interface, and the service user inputs information to the input interface so that the accounts receivable evaluation server 1 receives the evaluation of the accounts receivable collateral collateral. Is calculated. The calculated receivable collateral evaluation value is displayed on the display unit described above. Further, instead of providing the deposit / bill receipt information from the external information providing server 3, the service user may input the deposit / bill receipt information from the input interface described above.

  Next, with reference to FIG. 3, the accounts receivable transaction condition data table 300 stored in the data storage unit 14a of the accounts receivable evaluation server 1 will be described. The account receivable transaction condition data table 300 is a database table implemented by DBMS, and records are added, read, updated, and the like by SQL (structured query language).

  The trade receivable transaction condition data table 300 stores a data record related to the trade receivable receivable transaction conditions for each receivable company to be evaluated for the receivable collateral evaluation value by the receivable receivable evaluation system according to the present invention. Yes. Each data record is registered, for example, by inputting sales partner transaction condition information via an input interface (not shown) displayed on the display unit 25 of the client computer 2. For example, when each account receivable company makes a new transaction and uses the account receivable evaluation service according to the present embodiment, it may be registered by each account receivable company or service provider.

  The trade receivable transaction condition data table 300 includes data items “company identification number”, “company name”, “industry number”, “address”, “account information”, “payment method”, “closing date”, “payment site”. , “Non-transferable clause presence / absence”, and “eligibility determination”. The data item “industry number” is assigned for each industry in the trade receivables evaluation system, and a number indicating the industry to which the target trader company belongs is set. In the data item “account information”, account information used for payment by the target account receivable company is set. For example, “1: bill” or “2: cash” is set in the data item “payment method”. In the data item “closing date”, the closing date of the billing for the transaction price of each month of the target account receivable company is set. In the data item “payment site”, the number of days that is a grace period from the closing date to the payment date is set. In the data item “presence / absence of assignment prohibition clause”, a value indicating whether the subject trade receivable is restricted or transferred is set, for example, “0: no restriction” or “1: restriction”. In the data item “eligibility determination”, a value indicating whether the data item “qualification” is qualified in performing the transaction with the target sales partner company, for example, “1: qualified” or “2: not qualified” is set. .

  Note that the accounts receivable transaction condition data table 300 is not necessarily implemented as a DBMS database table, but may be implemented in another manner. For example, the accounts receivable transaction condition data table 300 may be in the form of a data file stored in the auxiliary storage unit 14. Further, the credit card transaction condition data table 300 does not need to be stored in advance in the trade receivables evaluation server 1. For example, when executing a process of calculating a trade receivables collateral evaluation amount described later, the client computer 2 May be input from the input interface displayed on the display unit 25.

  Next, the accounts receivable data table 400 stored in the data storage unit 14a of the accounts receivable evaluation server 1 will be described with reference to FIG. Accounts receivable data table 400 is also a database table implemented by DBMS.

  The trade receivable data table 400 stores data records related to trade receivables for each trade receivable company and for each month. Each data record may be registered, for example, by each account receivable company entering the account receivable information via the input interface displayed on the display unit 25 of the client computer 2 on a monthly basis.

  The trade receivable data table 400 includes data items “company identification number”, “business type number”, “year / month”, “sales”, and “receivable balance”. In the data item “sales”, the sales amount of the target year of the target company is set. In the data item “Accounts receivable balance”, the accounts receivable balance in the target year of the target company is set.

  For the data item “Accounts Receivable Balance”, for example, the control unit 12 of the Accounts Receivable Evaluation Server 1 receives the accounts receivable of the target company / year / month at a predetermined timing such as monthly (batch processing). It may be set by calculating the balance of receivables.

  Note that the accounts receivable data table 400 is not necessarily implemented as a DBMS database table, but may be implemented in another manner. For example, the accounts receivable data table 400 may be in the form of a data file stored in the auxiliary storage unit 14. Further, the accounts receivable data table 400 need not be stored in advance in the accounts receivable evaluation server 1. For example, when executing a process for calculating an evaluation value of accounts receivable collateral as described later, It may be input from an input interface displayed on the display unit 25.

  Next, with reference to FIG. 5, the deposit / bill receipt result data table 500 stored in the data storage unit 14a of the accounts receivable evaluation server 1 will be described. The deposit / bill receipt result data table 500 is also a database table implemented by DBMS.

  The deposit / bill receipt result data table 500 stores data records related to the deposit / bill receipt results for each account receivable company and for each month. The deposit / bill receipt result data table 500 includes data items “company identification number”, “business type number”, “year / month”, “payment amount”, and “bill receipt amount”. In the data item “payment amount”, the receipt amount (payment amount) of the target year with respect to all the accounts receivable balances of the target payable company is set (when the payment method is cash). In the data item “Notes Receivable”, the amount of notes received for the subject year is set for the total accounts receivable balance of the target accounts receivable (when the payment method is bills).

  As described above, the accounts receivable evaluation server 1 is provided with the receipt / bills receipt information about the deposit and bill receipt results at each financial institution from the external information provision server 3 (sent from the external information provision server 3). Receive deposit / bills receipt information). This deposit / bill receipt information may be provided periodically for the specified accounts receivable companies together with the deposit amount / bill receipt amount, or may be provided each time the deposit is made. This deposit / bill receipt information includes at least the name of the deposit / transferr and account information.

  Based on this deposit / bill receipt information, each record of the deposit / bill receipt result data table 500 is registered as follows. First, when the communication unit 11 of the trade receivables evaluation server 1 receives the deposit / bills receipt information, the control unit 12 is based on the deposit / drawer name and / or account information included in the deposit / bills receipt information. Thus, the target record is acquired from the account receivable transaction condition data table 300, and the account receivable company is specified. Then, the control unit 12 aggregates the deposit amount / bills received amount included in the received deposit / bills receipt information for each account receivable company, and adds a record to the deposit / bills receipt result data table 500.

  The deposit / bill receipt result data table 500 does not necessarily have to be implemented as a DBMS database table, but may be implemented in another manner. For example, the deposit / bill receipt result data table 500 may be in the form of a data file stored in the auxiliary storage unit 14. Further, the deposit / bill receipt result data table 500 does not need to be stored in advance in the trade receivables evaluation server 1. For example, when executing a process of calculating a receivables collateral evaluation amount described later, the client computer It may be input from an input interface displayed on the second display unit 25. In this case, the amounts set in the data items “payment amount” and “bills received” are also aggregated when the processing is executed (for each target receivable company and year).

  Next, the rotation date data table 600 for each business type and company stored in the data storage unit 14a of the accounts receivable assessment server 1 will be described. The rotation date data table 600 for each industry / company is also a database table implemented by DBMS.

  The industry / company rotation day data table 600 stores data records related to accounts receivable rotation days for each industry and / or company. Accounts receivable turnover means the number of days required for collection of accounts receivable after sales have occurred.

  The industry / company rotation day data table 600 includes data items “company identification number”, “industry number”, “year / month”, and “accounts receivable rotation days”. The first to fourth data records shown in FIG. 6 are data records indicating the number of receivables rotation days for each company and for each month, and the fifth to eighth data records are for each industry and for each month. It is a data record indicating the average number of receivable turnover days for all companies in the same industry.

For example, the control unit 12 of the accounts receivable evaluation server 1 stores data from the accounts receivable data table 400 at a predetermined timing such as monthly (batch processing). A record may be acquired and registered based on a value set in the data record. Specifically, for example, for a data record for each trade receivable company, a target year / month (based on processing date (system date)) data record is acquired from the trade receivable data table 400 for each company, and the data Based on the accounts receivable balance and sales set in the data items “accounts receivable balance” and “sales” included in the code, the number of rotations of accounts receivable is calculated according to equation (1).
Accounts receivable turnover = Accounts receivable balance / Sales x 30.5 Formula (1)
For the data records for each industry, the average accounts receivable turnover days are calculated by summing up the receivable turnover days of all companies for each industry and calculating the average.

  Note that the rotation date data table 600 for each business type and company does not necessarily have to be implemented as a DBMS database table, and may be implemented in another manner. For example, the rotation date data table 600 by industry / company may be in the form of a data file stored in the auxiliary storage unit 14. Further, the rotation date data table 600 for each business type and company does not need to be stored in advance in the trade receivables evaluation server 1. For example, when executing processing for calculating a receivables collateral evaluation amount described later, the client It may be input from an input interface displayed on the display unit 25 of the computer 2. In this case, the accounts receivable turnover days set in the data item “Accounts Receivable Turnover Days” are also calculated when the processing is executed (for each target receivable company or industry).

  Next, with reference to the flowchart of FIG. 7, the process of calculating the receivable collateral evaluation amount executed by the receivable receivable evaluation system according to the present embodiment will be described. In the process shown in FIG. 7, for example, the financial institution calculates the valuation value of accounts receivable collateral for the company name “company A” shown in FIG. 3 based on the most recent N months from the date of the system date. Then, it is assumed that the company identification number of “company A” (hereinafter “target sales partner company”) is input via the input interface displayed on the display unit 25 of the client computer 2.

  In this embodiment, based on the average for each business category to which the target account receivable company belongs (for example, the standard accounts receivable turnover period), the receivable collateral evaluation value of the target account receivable company is calculated. It is not limited to such a format. For example, it is possible to evaluate M receivable collateral evaluation values based on an average of M number of receivable companies (M is an arbitrary integer).

  When the company identification number of the target account receivable company (hereinafter referred to as “target account receivable company identification number”) is input via the input interface, the target account receivable company is input from the client computer 2 to the accounts receivable evaluation server 1. The identification number is transmitted and received by the communication unit 11 of the accounts receivable evaluation server 1. The flowchart of FIG. 7 starts in this state.

<Appropriate judgment of subject receivables>
The control unit 12 of the trade receivables evaluation server 1 acquires a data record of the target receivable company from the receivable business condition data table 300 based on the received target receivable company identification number (step S701). ). The receivables that have “1: qualified” in the data item “eligibility determination” included in the acquired data record and “0: no restriction” set in “non-transferable clause presence / absence” are evaluated as collateral. It is a target for calculating the amount. On the other hand, if “2: Unqualified” is set in the data item “Qualification”, or “1: Restricted” is set in “Transfer prohibited”, the process ends at this point To do.

  As described above, receivables that have “1: Restricted” in the data item “Presence of transfer prohibition clauses” cannot be used as collateral. In this embodiment, it is excluded from the evaluation target. In addition, for trade receivables for which “2: Ineligible” is set in the data item “Qualification Judgment”, since it is judged to be ineligible in conducting transactions with the target accounts receivable company, In this embodiment, it is not subject to evaluation.

<Calculation of standard accounts receivable turnover days>
Next, based on the business type number set in the data item “business type number” included in the data record acquired in step S701, the control unit 12 reads all of the target business types from the account receivable transaction condition data table 300. A data record is acquired (step S702).

  Next, the control unit 12 calculates the average closing date by calculating the average closing date set in the data item “closing date” included in all the data records acquired in step S703 (step S703).

  Next, the control unit 12 determines all data records for the nearest N months of the target industry from the industry / company rotation day data table 600 based on the industry number and system date included in the data record acquired in step S701. Is acquired (step S704).

  Next, based on the average closing date calculated in step S703, the control unit 12 obtains a reference receivable rotation date correction date from the reference receivable rotation date correction date table shown in Table 1 (step S705). The reference receivable turnover date correction date table shows the correspondence between the average closing date calculated in step S703 and the reference receivable turnover date correction date corresponding to the closing date. For example, the receivable receivable evaluation server 1 Are stored in the auxiliary storage unit 14 and referred to when this step is executed.

  For example, if the average closing date calculated in step S703 is 19.5 from the reference accounts receivable turnover date correction date table, the reference account corresponding to the 20th calculated by rounding off (rounding up or rounding down) the decimal numbers. 10 days is acquired as the date of correction of bond turnover. For example, there is an error between the actual closing date and the book closing date, so this standard receivable turnover date is calculated when calculating the standard receivable turnover date described later. It is added to the number of rotation days. As shown in Table 1, the number of deadlines on the book is large, and as the actual closing date moves away from the 10th, the reference receivable rotation number correction date is added.

Next, the control unit 12 calculates the average for N months for each industry based on the accounts receivable rotation days set in the data item “accounts receivable rotations” included in all the data records acquired in step S704. Calculate the number of days receivable turnover. Then, based on the calculated average accounts receivable rotation days and the standard accounts receivable rotation days correction date acquired in step S705, the standard accounts receivable rotation days are calculated according to equation (2) (step S706).
Standard accounts receivable turnover days = average receivable turnover days + base receivable turnover days
Formula (2)

  Note that, as described above, in the case where the valuation amount of accounts receivable collateral of M number of accounts receivable companies is to be evaluated, in step S701, the number of accounts receivable collaterals is determined from the account receivable transaction condition data table 300. All the corresponding data records are acquired, and the appropriateness determination of the subject trade receivable is made. Further, in step S702 and step S703, the average closing date is set based on the closing date set in the data item “closing date” of all the data records corresponding to the M number of sales-accounting companies in the sales-accounting transaction condition data table 300. Calculated. In step S704, all data records corresponding to M number of accounts receivable companies are acquired from the rotation data table 600 for each industry / company. Further, in step S706, the average number of receivables rotation days is calculated based on the number of receivables rotation days set in the data item “Receivables rotation days” of all data records corresponding to M number of accounts receivable companies. (The standard receivable turnover days calculated finally is the average of M receivable companies).

<Calculation of actual accounts receivable rotation days>
Next, based on the target receivable company identification number and the system date, the control unit 12 reads N months from the previous month based on the system date of the target receivable company from the receivable data table 400. Are acquired (step S707).

  Next, the control unit 12 acquires all the data records for the last N months of the target sales partner company from the deposit / bills receipt record data table 500 based on the target sales partner company identification number and the system date. (Step S708).

  As described above, in step S707 and step S708, the accounts receivable data table 400 and the deposit / bill receipt result data table 500 are respectively acquired, but the acquisition date is shifted by one month ( For example, when acquiring the data records for June to September 2016 from the accounts receivable data table 400, the data records for July to October 2016 are acquired from the deposit / bills receipt record data table 500. ). This is because the payment corresponding to the accounts receivable balance is actually delayed by one month (that is, the data item “deposit amount” / “bills received” in the deposit / bills receipt record data table 500). The set amount of receipts / bills received is the balance of accounts receivable set in the data item “Accounts receivable balance” in the accounts receivable data table 400 one month before the date of receipt and receipt of bills. Corresponding).

Next, the control unit 12 calculates the average sales amount based on the accounts receivable balance set in the data item “Accounts receivable balance” included in the data record for N months of the target account receivable company acquired in step S707. Calculate the credit balance. In addition, the average deposit amount is calculated based on the deposit amount set in the data item “deposit amount” included in the data record for the latest N months of the target receivable company acquired in step S708, and “bills received” The average bill receipt amount is calculated based on the bill receipt amount set in. Based on the average account receivable balance, the average deposit amount, and the average bill receipt amount, the actual account receivable days of rotation of the target account receivable company is calculated according to equation (3) (step S709).
Actual Accounts Receivable Days = Accounts Receivable Balance / ((Average Deposit + Average Bill Receiving) /30.5)
Formula (3)

<Calculation of basic valuation>
Next, the control unit 12 calculates the excess ratio according to the equation (4) based on the reference accounts receivable rotation days calculated in step S706 and the actual accounts receivable rotation days calculated in step S709 (step S710). .
Excess ratio = Actual accounts receivable turnover days / Base receivable turnover days Formula (4)

  Next, the control unit 12 determines whether there is an excess magnification abnormal value exceeding a predetermined reference value from the excess magnification calculated in step S710 (step S711). This predetermined reference value is a preset value, for example, stored in the auxiliary storage unit 14 of the accounts receivable evaluation server 1 and referred to when executing this step.

  If it is determined in step S711 that there is an excess magnification abnormal value (Yes in step S712), the process proceeds to step S719, and the control unit 12 obtains the company identification number from the sales partner transaction condition data table 300 as the target sales. The data item “qualification determination” is updated to “2: ineligibility” for the data record that matches the callee company identification number (step S719). In this case, the subject trade receivable is regarded as having an evaluation amount of zero, and the process is terminated at this point.

If it is determined in step S712 that there is no excess magnification abnormal value (No in step S712), the process proceeds to step S713, and the control unit 12 calculates in step S710 the average account receivable balance calculated in step S709. Based on the excess magnification, the basic evaluation amount is calculated according to the equation (5) (step S713).
Basic valuation amount = average accounts receivable balance / excess multiple (5)

<Calculation of valuation of accounts receivable collateral>
Next, based on the number of deposits (how many times deposits were made in the same year and month) determined from the data record for the last N months of the target sales partner company acquired in step S708, the control unit 12 uses the formula According to (6), the average deposit record occurrence rate for N months is calculated. Similarly, based on the number of bill receipts determined from the data records for the most recent N months (how many bills were received in the same year and month), the average bill receipt results for the target accounts receivable for N months Calculate the incidence. (Step S714).
Average deposit record occurrence rate = N / number of deposits average bill receipt record rate = N / number of deposits Formula (6)

  Next, based on the deposit amount set in the data item “deposit amount” of the data record for the most recent N months of the target sales partner company acquired in step S708, the control unit 12 determines the N of the target sales partner company. Calculate the deposit fluctuation rate for the month. Similarly, based on the bill receipt amount set in the data item “Bill receipt amount” of the data record for the most recent N months, the average bill receipt actual fluctuation rate for N months of the target sales partner company is calculated. (Step S715). This deposit actual change rate (and average bill receipt actual change rate) may be calculated, for example, by calculating the standard deviation of the deposit amount (and bill receipt amount) for N months.

  Next, based on the average deposit record occurrence rate and average bill receipt record rate calculated in step 714 and / or the average deposit record change rate and average note record record variation rate calculated in step S715, the control unit 12 An evaluation coefficient of the target account receivable company is calculated (step S716).

  The evaluation coefficient calculated in step S716 is a so-called “hanging item”. For example, it is determined that the lower the average deposit actual occurrence rate and / or the average bill receipt actual rate calculated in step 714, the lower the payment reliability. The evaluation coefficient is set low. Also, the higher the average deposit performance variation rate and / or the average bill receipt performance variation rate calculated in step 714, the lower the payment stability is determined, and the lower the evaluation coefficient. The relationship between these average receipt rate occurrence rate, average bill receipt rate, average deposit rate change rate, average note receipt rate change rate, and evaluation coefficient is calculated in advance based on the average of the same industry in the past. The stored value is stored in the auxiliary storage unit 14 of the accounts receivable evaluation server 1 and is referred to when executing this step.

Next, based on the basic evaluation amount calculated in step S713 and the evaluation coefficient calculated in step S716, the control unit 12 calculates an account receivable collateral evaluation amount according to equation (7) (step S717).
Accounts receivable collateral valuation = basic valuation amount x valuation coefficient Formula (7)

  Finally, the communication unit 11 of the trade receivable evaluation server 1 transmits the receivable collateral evaluation value calculated in step S717 to the client computer 2 (step S718). The transmitted account receivable collateral evaluation value is displayed on the display unit 25 of the client computer 2.

  In FIG. 7, the value of collateral for the receivables collateral is calculated for the target receivable company, but the receivables calculated for each of the M number of receivable companies or the receivable companies belonging to a specific industry are calculated. The sum total of the collateral evaluation amount can be used for business evaluation when dealing with M number of accounts receivable companies. In addition, the basic evaluation value calculated in step S713 in FIG. 7 can also be used for business evaluation (the basic evaluation value is not multiplied by an evaluation coefficient, that is, a multiplication item. This is a sufficient parameter when conducting business evaluation.)

  In the process described with reference to FIG. 7, the target account receivable collateral evaluation value is calculated in response to a request from the client computer 2, but the present invention is not limited to such a configuration. For example, the control unit 12 of the accounts receivable evaluation server 1 performs the target year, month, and month for all companies stored in the accounts receivable transaction condition data table 300 at a predetermined timing such as monthly (batch processing). The receivable collateral evaluation value may be calculated. The calculated receivable collateral valuation amount may be stored in a database table or a data file (not shown) of the data storage unit of the receivable receivable evaluation server 1.

  With the above-described configuration, the receivable collateral evaluation value is automatically calculated for all companies and all years, and the calculated receivable collateral valuation value is managed by the receivable receivable evaluation server 1. Therefore, it becomes possible to calculate the value of collateral for trade receivables for each industry. As a result, it is possible to further improve the reliability of the business evaluation of a company.

  As described above, the accounts receivable evaluation system according to this embodiment has been described. According to the accounts receivable evaluation system according to the present invention, the receivables collateral valuation amount is calculated based on the accounts receivable balance of the accounts receivable company to be evaluated and the receipt of receipts / bills, etc. Without using external credit information that is inferior in reliability, it is possible to properly calculate the value of collateral for trade receivables. In addition, every time when sales and deposit / bills are received for the sales, such information is accumulated, so that the reliability of calculating the receivable collateral evaluation value is further increased.

  It should be noted that the items included in the database table such as the accounts receivable transaction condition data table 300 are merely illustrative, and other data items may be included. Further, the order of the processes described in FIG. 7 is merely an example, and the order may be changed without departing from the concept of the present invention, and some processes may be added or omitted. . Furthermore, in the calculation of each value in the description of FIG. 7, the value does not necessarily have to be calculated according to the equation described above, and may be changed within a range not departing from the scope of the claims.

1 Accounts Receivable Receiving Server 2 Client Computer 3 External Information Providing Server 4 Network 300 Accounts Receivable Transaction Condition Data Table 400 Accounts Receivable Data Table 500 Receipt / Draft Receipt Data Table 600 Rotation Days Data Table by Industry / Company

Claims (5)

A computer system comprising a control unit and a storage unit coupled to the control unit,
The storage unit stores company information for each of a plurality of companies,
The controller is
Based on the closing date included in the stored company information, the average closing date of the plurality of companies is calculated,
Based on the accounts receivable turnover days included in the stored company information, calculate the average accounts receivable turnover days of the plurality of companies,
Based on the calculated average closing date and the calculated average receivable turnover period, a reference receivable turnover period is calculated,
Based on the accounts receivable balance included in the stored company information and the deposit amount included in the stored company information, the actual accounts receivable turnover days of one company of the plurality of companies are calculated. ,
The computer is configured to calculate a valuation amount of collateral for accounts receivable of the one company based on the calculated number of days of receivable receivables rotation and the calculated number of days of actual accounts receivable revolving. system. The control unit calculates an excess ratio based on the calculated reference accounts receivable rotation days and the calculated actual accounts receivable rotation days,
Based on the receivable balance and the calculated excess multiple, calculate the basic evaluation amount,
The computer system according to claim 1, wherein the computer system is further configured to calculate the receivable collateral evaluation value based further on the calculated basic evaluation amount. The controller is
Based on the calculated average closing date, calculate the standard accounts receivable turnover date correction date,
3. The computer system according to claim 1, wherein the computer system is further configured to calculate the reference accounts receivable rotation days based on the calculated reference accounts receivable rotation days correction date. The controller is
Based on the payment record information included in the stored company information, calculate the deposit record occurrence rate of the one company,
Based on the deposit amount included in the stored company information, calculate the deposit actual fluctuation rate of the one company,
Based on the calculated deposit record occurrence rate and / or the calculated deposit record variation rate, an evaluation coefficient is calculated,
The computer system according to claim 2, further configured to calculate the receivable collateral evaluation value based on the evaluation coefficient. A method executed by a computer, wherein the computer includes a storage unit storing company information for each of a plurality of companies,
Calculating an average closing date of the plurality of companies based on a closing date included in the stored company information;
Calculating an average accounts receivable turnover period of the plurality of companies based on accounts receivable turnover days included in the stored company information;
Based on the calculated average closing date and the calculated average accounts receivable turnover days, calculating a reference receivable turnover days;
Based on the accounts receivable balance included in the stored company information and the deposit amount included in the stored company information, the actual number of receivables rotation days of one company among the plurality of companies is calculated. Steps,
And calculating a valuation amount of collateral for trade receivables of the one company based on the calculated reference receivable turnover days and the calculated actual receivable turnover days.

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