JP7132065B2 - In-House Interest Calculation Device, In-House Interest Calculation Method and In-House Interest Calculation Program - Google Patents

Description

The present invention relates to an in-house interest rate calculation device, an in-house interest rate calculation method, and an in-house interest rate calculation program.

In Patent Document 1, each company in the group owns one or more bank accounts in multiple banks, each bank adopts a bank zero balance service device, and pooling, zero balance, and netting are performed by all companies in the group. A fund management method for optimal fund management is disclosed. Then, by using the group interest rate (internal interest rate), we set a rate that is more advantageous than the bank interest rate, and the total column shows the pooling account balance of each bank of the managing company, and the interest rate information is the total interest rate of the group companies. amount is displayed.

JP 2003-208556 A

In the above Patent Document 1, the group interest rate (internal interest rate) is used as the interest rate as a result of calculating the internal interest rate after settlement (netting) of transactions between companies within the group. Therefore, it was not possible to accurately grasp the profit and loss of each department by calculating the interest rate for internal use by department.

The present invention has been made in view of the above. To provide an in-house interest rate calculation device, an in-house interest rate calculation method, and an in-house interest rate calculation program capable of fairly evaluating the performance of each department based on the profit and loss of each department.

In order to solve the above-described problems and achieve the object, an in-house interest rate calculation device according to the present invention includes a storage unit and a control unit, and calculates an in-house interest rate for performing income and expenditure management for each department. In the computing device, the storage unit includes account item storage means for storing account items for summing up the amount of funds used by the department and balance categories, and set for each department and for each category of aggregated funds used. interest rate setting storage means for storing long-term interest rates and short-term interest rates; and journal data storage means for storing accrued journal data for aggregating the amount of funds used for each department; account item setting means for setting at least one of long-term interest item and short-term interest item in the account item storage means as an account item for aggregating another amount of funds used; interest rate setting means for setting an interest rate and a short-term interest rate in the interest rate setting storage means; aggregating means for aggregating the carry-over amount of the subject item from the journal entry data generated before the target period in which the income and expenditure management for each department is performed; and the carry-over Using the amount and the generated journal entry data within the target period for income and expenditure management for each department, obtain the average balance of the amount of funds used by department within the target period, and store the average balance and the interest rate setting storage means and an interest rate calculation means for calculating an in-house interest rate by multiplying the stored applicable interest rate by the number of days in the target period and dividing by the number of days in the current year.

Further, in the in-house interest rate calculation device according to the present invention, the average balance is a product obtained by multiplying the daily generated amount of fund usage by department by the remaining number of days obtained by subtracting the number of generated days from the number of days in the target period. is totaled during the target period and divided by the number of days in the target period, thereby weighting the fund usage toward the beginning of the target period more.

Further, the in-house interest rate calculation device according to the present invention is characterized in that the interest rate calculation means calculates the in-house interest rate only for the accrual journal data in which funds are lent and borrowed across departments. and

Further, in the in-house interest rate calculation device according to the present invention, the control unit stores at least one of a used funds calculation table and a journal file created based on the totalization result by the totalization means and the calculation result by the interest calculation means. It is characterized by further comprising output means for outputting.

Further, an in-house interest rate calculation method according to the present invention is an in-house interest rate calculation method that is executed by an in-house interest rate calculation device that includes a storage unit and a control unit and calculates an in-house interest rate that performs income and expenditure management for each department. wherein the storage unit includes account item storage means for storing account items and debit/credit divisions for summing the amount of funds used by department, long-term interest rates set for each department and for each summation division of funds used, and interest rate setting storage means for storing short-term interest rates and journal data storage means for storing accrued journal data for summing the amount of funds used for each department; and the department executed by the control unit an account item setting step of setting at least one of a long-term interest item and a short-term interest item in the account item storage means as an account item for aggregating another amount of funds used; an interest rate setting step of setting an interest rate and a short-term interest rate in the interest rate setting storage means; an aggregating step of aggregating the carryover amount of the target item from the journal entry data generated before the target period in which the income and expenditure management is performed for each department; Using the amount and the generated journal entry data within the target period for income and expenditure management for each department, obtain the average balance of the amount of funds used by department within the target period, and store the average balance and the interest rate setting storage means and an interest calculation step of multiplying the stored interest rate by the number of days in the target period and dividing by the number of days in the current year to calculate the interest rate for internal use.

Further, an in-house interest rate calculation program according to the present invention includes a storage unit and a control unit, and is executed by an in-house interest rate calculation device that calculates an in-house interest rate that performs income and expenditure management for each department. wherein the storage unit includes account item storage means for storing account items and debit/credit divisions for aggregating the amount of funds used for each department; and a short-term interest rate, and a journal data storage means for storing accrued journal data for aggregating the amount of funds used for each department, and for being executed by the control unit, an account item setting step of setting at least one of a long-term interest item and a short-term interest item in the account item storage means as an account item for aggregating the amount of funds used by department; an interest rate setting step of setting the long-term interest rate and the short-term interest rate in the interest rate setting storage means; an aggregating step of aggregating the carryover amount of the subject item from the accrued journal entry data before the subject period in which the income and expenditure management by department is performed; Obtaining an average balance of fund usage by department within the target period by using the carry-over amount and the journal entry data generated within the target period for performing income and expenditure management for each department, and calculating the average balance and the interest rate setting storage and an interest calculation step of multiplying the interest rate stored in the means by the number of days in the target period and dividing by the number of days in the current year to calculate the interest rate for internal use.

According to the present invention, an internal interest calculation is performed so that each division bears interest according to the amount of funds used by the division, and by generating long-term and short-term internal interest journals, each division based on the profit and loss of each division This has the effect of enabling fair evaluation of the performance of employees.

FIG. 1 is a block diagram showing an example of the configuration of an in-house interest rate calculator according to this embodiment. FIG. 2 is a diagram showing an example of the tabulation result of journal entries up to the previous month. FIG. 3 is a diagram showing an example of balances of items. FIG. 4 is a diagram showing an example of totaling the carry-over amount for each department/long-term/short-term classification. FIG. 5 is a diagram showing an example of the relationship between the credit division, the occurrence of credit, and the counting method. FIG. 6 is a diagram showing an example of the output order of the used funds interest rate calculation table. FIG. 7 is a diagram showing an example of interest calculation results for May 2017. FIG. FIG. 8 is a diagram showing an example of interest calculation results for June 2017. FIG. FIG. 9 is a diagram showing an example of interest calculation results for July 2017. FIG. FIG. 10 is a diagram showing an example of a used fund interest rate calculation table. FIG. 11 is a diagram showing an example of an overview from calculation of in-house interest based on accrued journal data to output of a journal file and an interest rate calculation table for funds used. FIG. 12 is a diagram showing an example of an input screen for a used funds interest rate calculation table.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
In the past, as a rule for determining the amount of funds used in each department within a group company, there were many ways of thinking that the internal interest rate was calculated based on the monthly average balance of the head office and branch accounts. However, the following problems (1) and (2) were encountered when using the head office and branch accounts.
(1) Visibility of counterparty items in the ledger When using head office and branch accounts, it is difficult to grasp the original journal entries because the head office and branch accounts are generated for transactions that cross departments. for example,
(a) Typical journal entries Travel Expense Department A 54,000 / Accounts Payable Accounting 54,000
(B) Journal entry example using head office and branch accounts (I) Department A
Travel Expenses 54,000 / Head Office Account (II) Accounting Branch Account 54,000 / Accounts Payable If you compare the journal entry examples of (A) and (B) above, (A) understands the counterpart account of each journal entry. In (b), it is difficult to grasp the other party's account.
(2) Distinction between long-term and short-term In general, branch accounts are not distinguished between long-term and short-term, so if you wanted to distinguish between long-term and short-term interest rates, you could not use them as basic figures for calculations.

Therefore, in the in-house interest rate calculation apparatus according to the present embodiment, in order to fairly evaluate the performance of each department, interest is charged according to the amount of funds used by the department. For example, based on the monthly average balance of each department of the designated subject, the interest rate for internal use is calculated. Based on the subsequent calculation results, long-term and short-term in-house interest journal entries are generated at the specified interest rate, enabling a more accurate understanding of the profit and loss of each department.

[2. Constitution]
An example of the configuration of an in-house interest rate calculator according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of an in-house interest rate calculator according to this embodiment.

The in-house interest calculator 100 is a commercially available desktop personal computer. Note that the in-house interest calculation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, a tablet personal computer, or the like. It may be a portable information processing device.

The in-house interest rate calculator 100 includes a control section 102 , a communication interface section 104 , a storage section 106 and an input/output interface section 108 . Each part provided in the in-house interest calculation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the in-house interest calculation device 100 to the network 300 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 in-house interest calculation 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).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. Here, the storage unit 106 includes an account item master 106a as account item storage means, an interest rate setting master 106b as interest rate setting storage means, journal data 106c as journal data storage means, and the like.

The account item master 106a is a master that stores account items and debit/credit classifications for totalizing fund usage amounts for each department. For example, in the account item master 106a, long-term interest item and short-term interest item are set as account items for aggregating fund usage by department, and the account item is debit or credit. It stores the credit classification that defines whether to In this way, by using the stored account items, the account item master 106a can be used as a basic numerical value when calculating in-house interest rates that distinguish between long-term and short-term like market interest rates.

The interest rate setting master 106b is a master that stores long-term interest rates and short-term interest rates that are set for each department and for each aggregation category of funds used. For example, the interest rate setting master 106b contains interest rates (hereinafter also referred to as calculation RATE ) is remembered.

The journal data 106c stores accrued journal data for totalizing the amount of funds used by department. When calculating interest rates for internal use, when borrowing money across departments (or departments) from a department that holds funds within the company (for example, the finance department), the funds are procured from the outside. , there is an idea that departments that use a large amount of funds will bear an internal interest rate according to the amount used. For example, when aggregating the amount of funds used by department, not only the journal entry data for the target month is used, but also the journal entry data for the last day of the previous month of the target month is read, and the accrued amount of the account subject to aggregation is calculated according to the balance classification. By aggregating, it is necessary to obtain the amount carried forward to the previous month of the target month. Therefore, the journal data 106c stores not only the journal data generated in the target month but also the journal data generated before the target month. can do.

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The control unit 102 is a CPU or the like that comprehensively controls the in-house interest rate calculation device 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. Here, the control unit 102 functionally and conceptually includes an account item setting unit 102a as an account item setting unit, an interest rate setting unit 102b as an interest rate setting unit, an aggregation unit 102c as an aggregation unit, and an interest calculation unit as an interest calculation unit. It includes a section 102d, an output section 102e as output means, and the like.

The account item setting unit 102a sets, in the account item master 106a, the long-term interest item or the short-term interest item as an account item for summing up the fund usage amount of each department, and the balance category thereof. For example, in calculating interest rates for internal use, when borrowing money across departments (or departments) from a department that holds funds within the company (for example, the finance department), the funds must be procured from the outside. Therefore, departments that use a large amount of funds will be required to bear interest rates for internal use according to the amount used, and the interest rates for internal use will be calculated by distinguishing between long-term interest rates and short-term interest rates in the same way as external market interest rates.

The interest rate setting unit 102b sets the long-term interest rate and the short-term interest rate for each department and for each aggregation category of funds used in the interest rate setting master 106b. For example, the interest rate setting unit 102b preliminarily sets an interest rate (calculation RATE) as a calculation rate for internal interest calculation, which is set for each department of the company and for each long-term/short-term interest rate classification as a summation classification of funds used. It is set in the setting master 106b.

The tabulating unit 102c reads journal data generated before the target period for income and expenditure management for each department from the journal data 106c and tabulates the carry-over amount of the target item. For example, when aggregating the amount of funds used by department, read not only the journal entry data for the target month, but also the journal entry data for the last day of the previous month of the target month, and aggregate the accrued amount of the aggregation target item according to the balance classification. Therefore, it is necessary to calculate the amount carried forward up to the month before the target month.

The interest calculation unit 102d calculates the average balance of fund usage for each department within the target period and the interest rate setting master based on the amount carried forward by the aggregation unit 102c and the accrued journal entry data within the target period for income and expenditure management for each department. The in-house interest rate is calculated by multiplying the corresponding calculated RATE stored in 106b by the number of days in the target period and dividing by the number of days in the current year. For example, the "average balance" used in the calculation of interest for internal use in this embodiment is the product of the daily total amount of fund usage by department multiplied by the number of days remaining after subtracting the number of days of occurrence from the number of days in the target month. It is obtained by dividing the total in the target month by the number of days in the target month. When summarizing the amount of funds used by sector, the amount of funds used at the beginning of the target month is weighted because the more days the funds are used, the more borrowed at the beginning of the target month.

The output unit 102e outputs at least one of the funds used calculation table and journal data created based on the totalization result by the totalization unit 102c and the calculation result by the interest calculation unit 102d. For example, when each output item of the used fund interest rate calculation table screen shown in FIG. Necessary information is extracted from the information, a used fund interest rate calculation table shown in FIG.

[3. Concrete example]
A specific example of the present embodiment will be specifically described with reference to FIGS. FIG. 2 is a diagram showing an example of the tabulation result of journal entries up to the previous month. FIG. 3 is a diagram showing an example of balances of items. FIG. 4 is a diagram showing an example of totaling the carry-over amount for each department/long-term/short-term classification. FIG. 5 is a diagram showing an example of the relationship between the credit division, the occurrence of credit, and the counting method. FIG. 6 is a diagram showing an example of the output order of the used funds interest rate calculation table. FIG. 7 is a diagram showing an example of interest calculation results for May 2017. FIG. FIG. 8 is a diagram showing an example of interest calculation results for June 2017. FIG. FIG. 9 is a diagram showing an example of interest calculation results for July 2017. FIG. FIG. 10 is a diagram showing an example of a used fund interest rate calculation table. FIG. 11 is a diagram showing an example of an overview from calculation of in-house interest based on accrued journal data to output of a journal file and an interest rate calculation table for funds used. FIG. 12 is a diagram showing an example of an input screen for a used funds interest rate calculation table.

[Master settings]
As shown in FIG. 2, the account item setting unit 102a sets long-term interest rate items or short-term interest rate items as account items for aggregating the amount of funds used by department in the account item master 106a. Set and store the credit and debit classification as to whether is generated as a debit or a credit.

In addition, as shown in FIG. 2, the interest rate setting unit 102b calculates interest rates for internal use, which are set in the interest rate setting master 106b for each department of the company and for each long-term/short-term interest rate category as a summation category of used funds. Set and store the computation RATE as the computation rate for

[Aggregation processing]
Subsequently, as shown in FIG. 2, the aggregation unit 102c reads the accrued journal entry data up to the last day of the previous month of the target month for income and expenditure management by department from the journal data 106c, and classifies the accrued amount of the aggregate target item into the balance category. Aggregate according to Here, the balance at the start is set to "500,000", and as shown in FIG. As a result, as shown in FIG. 4, the tabulating unit 102c tabulates the item totals for the four types of item names for the four transactions (a), (b), (c), and (d).

Then, as shown in FIG. 5, the counting unit 102c stores the "starting balance" "500,000" and the "accounts receivable", "accounts payable", "sales", "purchase ” is aggregated based on the “+ element” and “- element” of the “aggregation method” in FIG. As a result, the total of "total (+ element)" is "600,000" and the total of "total (- element)" is "150,000". 000”.

In this way, from the accrued journal data stored in the journal data 106c, the aggregation unit 102c selects records whose recording dates are within the collection target period for departments and long-term and short-term interest rate categories (funds collection categories) for each recording date. (debit amount minus credit amount).

Then, the "used funds interest rate calculation table" is output in the order shown in FIG. In other words, the order of output is department>interest target category order (however, for interest target categories, total>category order).

As shown in FIG. 12, for example, in the detail part of the "interest rate calculation table for used funds", the "amount" column contains the balance at the end of the previous month and the amount of the daily accrued amount totaled by day. The "last day at the end of the previous month" and "1st day" columns of "days" enter the number "30" of the last day of the target month, and the subsequent "days" enter values obtained by subtracting one day from that. ("amount" x "number of days") is entered in the "product" column. In the "Daily balance" column, "Balance at the end of the previous month" contains the amount remaining at the end of the previous month. + balance of the day) is entered.

Calculations in the "interest rate calculation table for funds used" (total part 1) include, for example, as shown in FIG. A value "3,778,840" (total amount) and "277,922,169" (total sum) are entered. In addition, in the "average balance" column, the value "9,264,072", which is the sum of products "277,922,169" divided by the number of days in the current month "30", is entered.

Furthermore, the calculation (total part 2) in the "interest rate calculation table for funds used" is, for example, as shown in FIG. The interest rate (calculated RATE) "2.25%" set in . In addition, in the "interest rate" column, the above-mentioned "average balance" "9,264,072" x "calculation RATE" "2.25%" x "number of days in the current month" "30" / number of days in the current year "365" is entered. (truncated after the decimal point).

[Interest calculation for internal use]
A specific in-house interest rate calculation method will be described with reference to FIGS. 1, 2, and 8 to 10. FIG. First, as shown in Figure 8, the journal entry for May 2017 is
(Occurrence date) (Debit account) (Credit account) (Daily accrual amount)
May 20 Purchase 100,000 / Accounts Payable 100,000 0
May 25 Accounts receivable 150,000 / Sales 150,000 0
It has become.
This accrual journal entry is a journal entry within the same department, and no inter-departmental funds are used, so no in-house interest is incurred. Therefore, the "daily accrued amount (amount)", the "accumulation", and the "daily balance" are all "0".

On the other hand, the journal entry for June 2017 is
(Occurrence date) (Debit account) (Credit account) (Daily accrual amount)
June 10 Accounts Payable / B/K (Fund Division) 100,000
June 20 B/K (Finance Division) / Accounts receivable -150,000
June 25 Stationery Fee / B/K (Finance Section) 10,000
It has become.
This accrual journal entry raises funds from the fund department, and since the funds are used across departments, an interest rate for internal use is generated. Therefore, the "daily total accrued amount (amount)" is "100,000", "-150,000", and "10,000" from the top, and the "accumulated number" is obtained by multiplying these by the respective "days". are "2,100,000", "-1,650,000", and "60,000" from the top.

In addition, since there is no carry-over from May to the next month, the calculation of the amount of funds used in June 2017 by the interest calculation unit 102d is performed as shown in FIG. Based on the data, the "average balance" is calculated by the following formula (1). in short,
Average balance = total number of products / number of days in the current month (1)
= 510,000/30
= 17,000
becomes. "Calculation RATE" extracts the interest rate set for each department/used funds aggregation category from the interest rate setting master 106b. Here, it is "2.0%" as described in "Calculation RATE" in the <funds used> diagram of FIG. As a result, the interest rate for internal use in June 2017 is calculated by the following formula (2).
Interest rate (interest rate for internal use) = average balance x calculated RATE x number of days in the current month ÷ number of days in the current year (2)
= 17,000 x 0.02 x 30/365
= 27
becomes.

Furthermore, the journal entry for July 2017 is a transaction that crosses departments only on July 10, and the transaction on July 25 is a journal entry within the same department, so no interest is charged for internal use. Therefore, the date of occurrence is July 10, and by multiplying the "number of days" by "22", the "integral number" of "110,000" is obtained.

In addition, the tabulation unit 102c carries forward "-40,000" as the "daily total balance" as of the end of June 2017, which is the previous month, as the "last month end balance". The interest calculation unit 102d multiplies the "amount""-40,000" of the "balance at the end of the previous month" in the <funds used> diagram of FIG. , 000". Also, since the "daily accrual amount (amount)" for the date of occurrence on July 10th is "5,000", multiply the "number of days" by "22" to calculate the "integral" of "110,000". do. As a result, the interest calculation unit 102d divides the sum of the “products” “−1,130,000” by the “number of days in the current month” “31” to calculate the “average balance” “−36,451”. Furthermore, since the "calculated RATE" in this case is also "2.0%", the "interest rate" for internal use in July 2017 is calculated using the above equation (2).
Interest rate (interest rate for internal use) = -36,451 x 0.02 x 31/365
=-61
becomes.

When the output unit 102e outputs the interest rate calculation table for funds used based on the totalization result by the totalization unit 102c and the calculation result by the interest calculation unit 102d, each output item of the interest rate calculation table for funds used shown in FIG. 11 is specified. Then, based on the specified items, necessary information can be extracted from the tabulation result by the tabulation unit 102c and the calculation result by the interest calculation unit 102d, and the used fund interest rate calculation table shown in FIG. 12 can be output. As the heading "DB short-term interest" indicates in the header of the interest rate calculation table for funds used in FIG. In addition, the interest rate calculation table for funds used in FIG. can be extracted. On the used funds interest rate calculation table screen of FIG. 11, "automatic journal output" is set to "no", so the output unit 102e outputs only the used funds interest rate calculation table and does not perform automatic journal output. However, the output unit 102e can also automatically generate a long-term or short-term interest rate journal entry for internal use by using the interest rate for internal use calculated based on the above calculation results, if "Yes" is specified for "automatic journal entry output". can.

In this way, the in-house interest rate calculation device 100 according to the present embodiment calculates the in-house interest rate to be borne by each department according to the amount of funds used by each department, and generates long-term and short-term in-house interest rate journal entries. By doing so, it has become possible to fairly evaluate the performance of each division based on the profit and loss of each division.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

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

Also, with respect to the in-house interest rate calculator 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, all or any part of the processing functions provided by the in-house interest calculation device 100, particularly each processing function performed by the control unit 102, is realized by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment, and may be used for internal use as necessary. It is read mechanically by the computing device 100 . That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control section 102 in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the in-house interest rate calculator 100 via any network, and may be downloaded in whole or in part as necessary. It is possible.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple 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 embodiments, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processes and website provision. programs, tables, databases, and files for web pages.

In-house interest calculation 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 in-house interest calculation device 100 may be realized by installing software (including programs, data, etc.) for realizing the processing described in the present embodiment in the information processing device.

Furthermore, the specific form of distribution and integration of the device is not limited to the one shown in the figure, and all or part of it can be functionally or physically arranged in arbitrary units according to various additions or functional additions. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be implemented selectively.

INDUSTRIAL APPLICABILITY The present invention can be applied to a company or the like that desires to perform precise income and expenditure management for each department.

100 in-house interest rate calculator 102 control unit 102a account item setting unit 102b interest rate setting unit 102c aggregation unit 102d interest rate calculation unit 102e output unit 104 communication interface unit 106 storage unit 106a account item master 106b interest rate setting master 106c journal data 108 input/output interface Part 112 Input device (keyboard)
114 output device (monitor)
200 Server 300 Network

Claims (6)

An in-house interest rate calculation device that includes a storage unit and a control unit and calculates an in-house interest rate that performs income and expenditure management for each department,
The storage unit contains
account item storage means for storing account items and debit/credit classifications for summing the amount of funds used by department;
interest rate setting storage means for storing long-term interest rates and short-term interest rates set for each department and for each category of sum of used funds;
journal data storage means for storing accrued journal data for aggregating the amount of funds used by department;
is stored and
The control unit
account item setting means for setting at least one of a long-term interest item and a short-term interest item in the account item storage means as an account item for aggregating the amount of funds used by department;
interest rate setting means for setting a long-term interest rate and a short-term interest rate for each department and for each aggregation category of used funds in the interest rate setting storage means;
aggregating means for aggregating the carry-over amount of the target item from the journal entry data before the target period for performing income and expenditure management by department;
Obtaining an average balance of fund usage by department within the target period by using the carry-over amount and the journal entry data generated within the target period for performing income and expenditure management for each department, and calculating the average balance and the interest rate setting storage interest calculation means for calculating an internal interest rate by multiplying the applicable interest rate stored in the means by the number of days in the target period and dividing by the number of days in the current year;
having
An in-house interest calculator characterized by: Said average balance is
By multiplying the total amount of funds used by department by the number of days remaining after subtracting the number of days of occurrence from the number of days in the target period during the target period and dividing by the number of days in the target period, more weighting of funds used earlier in the period covered;
The in-house interest rate calculator according to claim 1, characterized by: The interest calculation means is
Calculating in-house interest only for the accrual journal data in which funds are borrowed and lent across departments;
3. The in-house interest rate calculator according to claim 1 or 2, characterized by: The control unit
further comprising an output means for outputting at least one of the funds used calculation table and the journal file created based on the aggregation result by the aggregation means and the calculation result by the interest calculation means;
The in-house interest rate calculator according to any one of claims 1 to 3, characterized by: An in-house interest rate calculation method that is executed by an in-house interest rate calculation device that includes a storage unit and a control unit and calculates an in-house interest rate that performs income and expenditure management for each department,
The storage unit contains
account item storage means for storing account items and debit/credit classifications for summing the amount of funds used by department;
interest rate setting storage means for storing long-term interest rates and short-term interest rates set for each department and for each category of sum of used funds;
journal data storage means for storing accrued journal data for aggregating the amount of funds used by department;
is stored and
executed by the control unit;
an account item setting step of setting at least one of a long-term interest item and a short-term interest item in the account item storage means as an account item for aggregating the amount of funds used by department;
an interest rate setting step of setting a long-term interest rate and a short-term interest rate for each department and for each aggregation category of used funds in the interest rate setting storage means;
an aggregating step of aggregating the carry-over amount of the target item from the journal entry data generated before the target period for performing income and expenditure management by department;
Obtaining an average balance of fund usage by department within the target period by using the carry-over amount and the journal entry data generated within the target period for performing income and expenditure management for each department, and calculating the average balance and the interest rate setting storage an interest calculation step of multiplying the applicable interest rate stored in the means by the number of days in the target period and dividing by the number of days in the current year to calculate an interest rate for internal use;
including
An in-house interest calculation method characterized by: An in-house interest rate calculation program comprising a storage unit and a control unit and to be executed by an in-house interest rate calculation device that calculates an in-house interest rate that performs income and expenditure management for each department,
The storage unit contains
account item storage means for storing account items and debit/credit classifications for summing the amount of funds used by department;
interest rate setting storage means for storing long-term interest rates and short-term interest rates set for each department and for each category of sum of used funds;
journal data storage means for storing accrued journal data for aggregating the amount of funds used by department;
is stored and
for execution by the control unit,
an account item setting step of setting at least one of a long-term interest item and a short-term interest item in the account item storage means as an account item for aggregating the amount of funds used by department;
an interest rate setting step of setting a long-term interest rate and a short-term interest rate for each department and for each aggregation category of used funds in the interest rate setting storage means;
an aggregating step of aggregating the carry-over amount of the target item from the journal entry data generated before the target period for performing income and expenditure management by department;
Obtaining an average balance of fund usage by department within the target period by using the carry-over amount and the journal entry data generated within the target period for performing income and expenditure management for each department, and calculating the average balance and the interest rate setting storage an interest calculation step of multiplying the applicable interest rate stored in the means by the number of days in the target period and dividing by the number of days in the current year to calculate an interest rate for internal use;
including
An in-house interest calculation program characterized by

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