JP6764727B2 - Consolidated budget formulation equipment, consolidated budget formulation method and consolidated budget formulation program - Google Patents

Description

The present invention relates to a consolidated budget formulation device, a consolidated budget formulation method, and a consolidated budget formulation program.

The budget formulation procedure required for each company (company) and the budget formulation procedure required for consolidation are different. In addition, since there is no legal system for budgeting work, it depends on each company whether or not to implement it.

As the prior art document, Patent Document 1 can be mentioned. Patent Document 1 discloses technical contents for preparing financial statements of a parent company and financial statements of a subsidiary on a planned basis and processing journals of related transactions between groups (see paragraph 0010, etc.).

JP-A-2002-149934

However, although each company often carried out budget formulation work, it was rare to carry out consolidated budget formulation work, and no consolidated budget formulation mechanism was prepared.

The present invention has been made in view of the above problems, and an object of the present invention is to provide a consolidated budget formulation device or the like capable of efficiently formulating a consolidated budget.

In order to solve the above-mentioned problems and achieve the object, the consolidated budget formulation device according to the present invention is a consolidated budget formulation device that has a control unit and formulates a consolidated budget for a plurality of companies to be consolidated. Therefore, the control unit has budget data including at least the budget amount related to the company identification information to be consolidated and the budget formulated by the company specified by the company identification information, and the company identification to be consolidated that is different from each other. In the collection means for collecting the internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between the pair of information and the companies constituting the pair for each consolidated object, and the budget data collected by the collection means. It is provided with a calculation means for calculating the amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected by the collection means from the total of the included budget amount. It is characterized by that.

Further, the consolidated budget formulation device according to the present invention includes a display unit in the consolidated budget formulation device, and the control unit further provides a display execution means for displaying a screen for designating the connection target on the display unit. The collecting means is characterized in that it collects the budget data and the internal transaction budget data for each of the consolidated objects specified on the screen displayed by the display executing means.

Further, in the consolidated budget formulation device according to the present invention, the budget data is financial budget data or segment budget data, and the internal transaction budget data is financial budget data. The case is financial internal transaction budget data, and when the budget data is segment budget data, it is segment internal transaction budget data.

The consolidated budget formulation method according to the present invention is a consolidated budget formulation method executed by a consolidated budget formulation apparatus having a control unit and formulating a consolidated budget for a plurality of companies to be consolidated, and the control unit. A pair of budget data including at least the budget amount related to the company identification information to be consolidated and the budget formulated by the company specified by the company identification information, and the company identification information to be consolidated that are different from each other. And the collection step of collecting the internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between the companies constituting the pair for each consolidation target, and the budget included in the budget data collected in the collection step. It is characterized by including a calculation step of calculating the amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected in the collection step from the total amount. And.

The consolidated budget formulation program according to the present invention is a consolidated budget formulation program for executing a consolidated budget formulation device having a control unit and formulating a consolidated budget for a plurality of companies to be consolidated, and the control. Budget data including at least the budget amount related to the company identification information to be consolidated and the budget formulated by the company specified by the company identification information to be executed by the department, and the company identification information to be consolidated that is different from each other. The internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between the pair and the companies constituting the pair is included in the collection step for collecting the internal transaction budget data for each consolidation target and the budget data collected in the collection step. Including a calculation step of calculating the amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected in the collection step from the total budget amount to be collected. It is characterized by.

According to the present invention, it is possible to efficiently formulate a consolidated budget.

FIG. 1 is a block diagram showing an example of the configuration of the consolidated budget formulation device 100. FIG. 2 is a flowchart showing an example of the main processing executed by the consolidated budget formulation device 100 in the present embodiment. FIG. 3 is a diagram showing an example of budget information. FIG. 4 is a diagram showing an example of budget information. FIG. 5 is a diagram showing an example of consolidated budget data. FIG. 6 is a diagram showing an example of the processing of the present embodiment. FIG. 7 is a diagram showing an example of the consolidation target company designation screen M.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Constitution]
An example of the configuration of the consolidated budget formulation device according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the consolidated budget formulation device 100.

The consolidated budget formulation device 100 is a commercially available desktop personal computer. The consolidated budget formulation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like on the market. It may be a type information processing device.

The consolidated budget formulation device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the consolidated budget formulation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the consolidated budget formulation device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the consolidated budget formulation device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. The storage unit 106 includes a budget information table 106a and a consolidated budget data table 106b. Here, the budget information table 106a is prepared for each company.

The budget information table 106a is a table for managing budget information including budget data and internal transaction budget data generated in the budget formulation of the company. Here, the budget data includes, for example, information for identifying the company from which the budget data is generated (company identification information), a budget item (account item), a budget amount related to the budget, and the like. It's a budget. The internal transaction budget data includes, for example, a pair of different company identification information (the company identification information of the company from which the internal transaction budget data is generated and the company identification information of the company that is the trading partner of the company) and the internal transaction budget. It includes information such as the item (account item) and the internal transaction budget amount related to the internal transaction budget (estimated amount of intercompany transactions to be consolidated).

The consolidated budget data table 106b includes data such as an item (account item) of the consolidated budget (consolidated budget) and an amount related to the consolidated budget (consolidated budget amount).

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a home television). In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that cooperates with the mouse to realize the pointing device function. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that comprehensively controls the consolidated budget formulation device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 functionally conceptually includes a budget information collection unit 102a (corresponding to the collection means of the present invention), a consolidated budget data creation unit 102b (including the calculation means of the present invention), and a display execution unit 102c (the present invention). (Equivalent to the display execution means of).

The budget information collection unit 102a collects budget data including company identification information of the company designated as the consolidation target from the budget information table 106a for each consolidation target. In addition, the budget information collection unit 102a includes the company identification information of the company designated as the consolidation target, and the company identification information of the company as the trading partner is related to the company designated as the consolidation target. Data is collected from the budget information table 106a for each consolidation target. Regarding the processing performed by the budget information collection unit 102a, the following [2. Specific example of processing] will be described in detail.

The consolidated budget data creation unit 102b deducts the total of the internal transaction budget amount included in the internal transaction budget data collected by the budget information collection unit 102a from the total budget amount included in the budget data collected by the budget information collection unit 102a. By doing so, the amount of money related to the consolidated budget is calculated. Further, the consolidated budget data creation unit 102b creates consolidated budget data based on the calculated amount, and stores the created consolidated budget data in the consolidated budget data table 106b. Regarding the processing performed by the consolidated budget data creation unit 102b, the following [2. Specific example of processing] will be described in detail.

The display execution unit 102c performs a process of displaying the consolidation target company designation screen M on the output unit 114. Regarding the processing executed by the display execution unit 102c, the following [2. Specific example of processing] will be described in detail.

[2. Specific example of processing]
A specific example of the processing of the present embodiment will be described with reference to FIGS. 2 to 7.

[2-1. Specific processing example 1]
Specific examples of the processing of the present embodiment will be described with reference to FIGS. 2 to 5 as examples. FIG. 2 is a flowchart showing an example of the main processing executed by the consolidated budget formulation device 100 in the present embodiment. In this explanation, the items of budget, internal transaction budget and consolidated budget are set as "sales".

[Step S1: Budget formulation]
The budget data and the internal transaction budget data obtained as a result of the budget formulation performed by each company are stored in the budget information table 106a. In this explanation, it is assumed that the budget is formulated by company A and company B, the budget information of company A is stored in the budget information table 106a1, and the budget information of company B is stored in the budget information table 106a2. ..

[Step S2: Budget information collection]
The budget information collection unit 102a refers to the budget information table 106a based on the company identification information of the company designated as the consolidation target, and collects the budget formulation result in step S1. In this explanation, it is assumed that Company A and Company B are designated as consolidation targets. In this case, the budget information collecting unit 102a refers to the budget information table 106a1 and collects the budget data of the company A and the internal transaction budget data of the company A having the company B as a business partner (see FIG. 3). Further, the budget information collecting unit 102a refers to the budget information table 106a2 and collects the budget data of the company B and the internal transaction budget data of the company B having the company A as a business partner (see FIG. 4).

[Step S3: Formulation of consolidated budget]
The consolidated budget data creation unit 102b adds up the budget amounts included in the budget data collected in step S2, and deducts the internal transaction budget amount included in the internal transaction budget data collected in step S2 from the totaled amount. By doing so, the consolidated budget amount is calculated. Specifically, in this description, the consolidated budget data creation unit 102b calculates an amount "2800" which is the sum of the amount (budget amount) "1000" of company A and the amount "1800" of company B. From the calculated amount, sales "400" between company A and company B (internal transaction budget amount "100" of company A (amount related to transaction with company B)) and internal transaction budget amount "300" of company B ( The consolidated budget amount "2400" is calculated by subtracting the sum of the amount related to the transaction with company A).

Then, the consolidated budget data creation unit 102b creates consolidated budget data based on the calculated consolidated budget amount (see FIG. 5), and stores the created consolidated budget data in the consolidated budget data table 106b.

With the above, [2-1. Processing overview] ends.

[2-2. Processing specific example 2]
A specific processing example of this embodiment will be described with reference to FIG. FIG. 6 is a diagram showing an example of the processing of the present embodiment. In this description, it is assumed that the storage unit 106 stores the conversion master, the subject master, the analysis code master, and the consolidated company master in addition to the budget information table 106a and the consolidated budget data table 106b.

(Budget consolidated data collection process)
The budget information collection unit 102a collects budget information necessary for consolidation processing from each consolidated company (company designated as a consolidation target) from the budget information table 106a.

The budget information collection unit 102a may collect budget information from each consolidated company based on the conditions entered by the operator on the consolidated company designation screen M. Here, an example of the consolidation target company designation screen M will be described with reference to FIG. 7.

The consolidated company designation screen M is roughly divided into a header area (radio button) M1 for designating whether the budget to be collected is a financial budget or a segment budget, and an area M2. The area M2 includes an area M21 for designating the segment division (which can be operated when the segment budget is specified in the header area M1), an area M22 for designating the connection division indicating the conversion master setting, and the region M22. Area M23 for specifying the consolidated accounting period, area M24 for specifying the consolidated accounting period branch number, area (radio button) M25 for specifying the extraction conditions of the companies to be consolidated, and budget information. It is composed of an area (check box) M26 for specifying whether to keep the adjustment amount already entered in the collection budget registration when recollecting. Here, if "company-wide aggregation" is specified in the area M25, the budget information of all consolidated companies is aggregated and the consolidated budget data is output. Further, when "arbitrary designation" is specified in the area M25, an arbitrary designation screen is displayed on the output unit 114, and the operator can select a company registered in the consolidated company master from the screen. If an error occurs during the master check, an error list may be output by pressing the function button F2.

The budget information collection unit 102a may collect the financial budget and the internal financial transaction budget, or the segment budget and the internal segment transaction budget as the budget information. Further, the budget information collection unit 102a may convert the subject master and the analysis code master based on the setting of the conversion master set in the designated connection category. Further, when the budget information collection unit 102a manages the budget information by using the management accounting OP, the budget information collection unit 102a may execute the collection process after copying the budget information to the financial budget.

(Acceptance of collected budget data)
The budget information collection unit 102a can also receive the budget file (budget information) of the external system via the network 300. In this case, since the subject master / analysis code master conversion / foreign currency conversion is not performed based on the conversion master settings, it is necessary to create a budget file with the consolidated subject / segment budget.

(Budget consolidated settlement table)
The operator confirms the result of the consolidated budget data added up by the consolidated budget data creation unit 102b based on the collected budget information. Here, the operator can grasp the number of the consolidated budget (consolidated budget amount) that reflects the consolidated correction amount input by the operator in the result of the summation. In addition, the operator can collate the consolidated budget amount calculated by the consolidated budget data creation unit 102b with the collected budget information (including the budget information acquired from the external system).

(Collection budget registration)
The operator adjusts the budget for the collected budget information.

With the above, [2-2. Specific processing example] ends.

[3. Summary of this embodiment and other embodiments]
As described above, in the present embodiment, (1) the company identification information of the companies designated to be consolidated (for example, company A and company B) and the budget determined by the company specified by the company identification information Budget data including at least the budget amount, a pair of company identification information to be consolidated (for example, a pair of company A and company B) that are different from each other, and an internal transaction budget related to the internal transaction budget between the companies constituting the pair. From the process of collecting internal transaction budget data including at least the amount for each consolidation target and (2) the total budget amount included in the collected budget data, the total internal transaction budget amount included in the collected internal transaction budget data By deducting, the processing to calculate the amount related to the consolidated budget is performed.

For companies that consolidate budgets, (A) budget formulation is processed by each individual company, (B) budget formulation results of each individual company are collected, and (C) the estimated amount of inter-consolidated transactions for each individual company is deducted. , (D) Consolidation budget formulation.
In the present invention, the consolidated budget can be efficiently formulated by using the following mechanism.
-Mechanism related to (A) When formulating a budget for each company, it is possible to enter the estimated transaction amount (internal transaction budget amount) between consolidated companies in addition to the budget normally used.
-Mechanism related to (B) By executing the data (budget information) collection function from the consolidated accounting system, the budget formulation results of each company are collected as a consolidated budget.
-As a result of collecting in the mechanism (B) related to (C), the estimated transaction amount between consolidated companies will be deducted.
-Mechanism related to (D) Formulate a consolidated budget based on the processing results of (B) and (C).

In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

For example, of each of the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all the processes described as being performed manually. Alternatively, a part can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in the present specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the consolidated budget formulation device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the consolidated budget formulation device 100, particularly each processing function performed by the control unit, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and a consolidated budget is formulated as necessary. It is read mechanically by the device 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into RAM, and cooperates with a CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the consolidated budget formulation device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. Is.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, the installation procedure after reading, and the like.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the consolidated budget formulation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the consolidated budget formulation device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Further, the specific form of dispersion / integration of the device is not limited to that shown in the figure, and all or a part thereof may be functionally or physically in an arbitrary unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is particularly useful in budget formulation in a company with many consolidated companies.

100 Consolidated budget formulation device 102 Control unit 102a Budget information collection unit 102b Consolidated budget data creation unit 102c Display execution unit 104 Communication interface unit 106 Storage unit 106a Budget information table 106b Consolidated budget data table 108 Input / output interface unit 112 Input device 114 Output device 200 server 300 network

Claims (4)

It is a consolidated budget formulation device that has a control unit and a display unit and formulates a consolidated budget for multiple companies to be consolidated.
The control unit
A display execution means for displaying a screen for designating the connection target on the display unit, and
Consists of budget data including at least the company identification information to be consolidated and the budget amount related to the budget formulated by the company specified by the company identification information, and pairs of the company identification information to be consolidated and the pairs that are different from each other. A collection means for collecting internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between the companies to be consolidated for each of the consolidated objects.
Amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected by the collection means from the total budget amount included in the budget data collected by the collection means. And the calculation method to calculate
Bei to give a,
The collecting means collects the budget data and the internal transaction budget data for each of the consolidated objects specified on the screen displayed by the display executing means.
A consolidated budgeting device featuring. The budget data is financial budget data or segment budget data, and is
The internal transaction budget data is financial internal transaction budget data when the budget data is financial budget data, and segment internal transaction budget data when the budget data is segment budget data.
The consolidated budget formulation device according to claim 1, characterized in that. It is a consolidated budget formulation method executed by a consolidated budget formulation device that has a control unit and a display unit and formulates a consolidated budget for multiple companies to be consolidated.
Executed by the control unit,
A display execution step for displaying a screen for designating the connection target on the display unit, and
Consists of budget data including at least the company identification information to be consolidated and the budget amount related to the budget formulated by the company specified by the company identification information, and pairs of the company identification information to be consolidated and the pairs that are different from each other. A collection step that collects internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between companies for each of the consolidated objects, and
Amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected in the collection step from the total budget amount included in the budget data collected in the collection step. And the calculation step to calculate
Only including,
The collection step is to collect the budget data and the internal transaction budget data for each of the consolidation targets specified on the screen displayed in the display execution step.
A consolidated budget formulation method characterized by. It is a consolidated budget formulation program that has a control unit and a display unit and is to be executed by a consolidated budget formulation device that formulates a consolidated budget for multiple companies to be consolidated.
To make the control unit execute
A display execution step for displaying a screen for designating the connection target on the display unit, and
Consists of budget data including at least the company identification information to be consolidated and the budget amount related to the budget formulated by the company specified by the company identification information, and pairs of the company identification information to be consolidated and the pairs that are different from each other. A collection step that collects internal transaction budget data including at least the internal transaction budget amount related to the internal transaction budget between companies for each of the consolidated objects, and
Amount related to the consolidated budget by subtracting the total of the internal transaction budget amount included in the internal transaction budget data collected in the collection step from the total budget amount included in the budget data collected in the collection step. And the calculation step to calculate
Only including,
The collection step is to collect the budget data and the internal transaction budget data for each of the consolidation targets specified on the screen displayed in the display execution step.
A consolidated budgeting program featuring.