JP7194063B2 - Journal writing device, journal writing method and journal writing program - Google Patents

Description

The present invention relates to a journalizing device, a journalizing method, and a journalizing program.

In order to make appropriate business decisions, it is necessary to formulate a product strategy for each segment. In order to formulate a product strategy for each segment, it is necessary to conduct forecast analysis for each segment.

In Patent Document 1, from four data including in-house purchase sales transfer detail data related to transaction information between different business segments within the company, account items and customer information are commonized, and journal detail data that unifies each item is created. is stated.

JP 2012-88932 A

However, as for the actual procurement of materials, since there are many common items, it is often the case that purchasing is done intensively via the purchasing department rather than on a segment-by-segment basis. As a result, it was not possible to quickly confirm the cost of sales and gross profit for each product segment on the accounting system side.

SUMMARY OF THE INVENTION The present invention has been made in view of the above problems, and an object of the present invention is to provide a journalizing device, a journalizing method, and a journalizing program that enable quick confirmation of income and expenditure by product segment. .

In order to solve the above-described problems and achieve the object, the journalizing device according to the present invention is a journalizing device comprising a control unit, wherein the control unit controls the manufactured product, the product segment of the product and By referring to the storage area that stores the date of manufacture, the item used in manufacturing, the purchase amount of the item, and the data on the item's purchasing department that purchased the item, the item is sent from the purchasing department to the product. It is characterized by comprising creating means for creating transfer journal entry data relating to transfer journal entries for current month purchases to segments.

Further, in the journalizing device according to the present invention, the control unit is characterized by further comprising transmission execution means for transmitting the transfer journal data to an accounting processing device that executes accounting processing.

Further, in the journal creation device according to the present invention, the transfer journal data includes information specifying the purchase department of the transfer source, information specifying the product segment of the transfer destination, and the transfer amount. and

Also, in the journalizing device according to the present invention, the article is at least one of a material and a work-in-progress.

Further, a journalizing method according to the present invention is a journalizing method executed by an information processing apparatus having a control unit, wherein the manufactured product, the product segment of the product, and the date of manufacture are executed by the control unit. and a reference step of referring to a storage area that stores data related to the article used in the manufacture, the purchase amount of the article, and the purchase department that purchased the article in association with each other; and a creation step of creating transfer journal entry data relating to the transfer journal entry of the current month's purchase to the segment.

In addition, a journalizing program according to the present invention is a journalizing program for executing an information processing apparatus having a control unit, wherein the control unit executes a manufactured product, a product segment of the product, and a reference step of referring to a storage area in which data relating to a manufacturing date, an item used in manufacturing, a purchase amount of the item, and a purchasing department that purchased the item are linked and stored; and a purchasing department. and a creation step of creating transfer journal entry data related to the transfer journal entry of the current month's purchase from to the product segment.

ADVANTAGE OF THE INVENTION The present invention has the advantage of being able to confirm the balance of each product segment more quickly.

FIG. 1 is a block diagram showing an example of the system configuration of the embodiment. FIG. 2 is a diagram for explaining an example of calculating the cost of sales of a product. FIG. 3 is a diagram showing an example of date and time processing. FIG. 4 is a diagram illustrating an example of time-of-month processing. FIG. 5 is a block diagram showing an example of the configuration of the sorting device. FIG. 6 is a diagram showing an example of the data structure of order header data and purchase header data. FIG. 7 is a diagram showing an example of the data structure of manufacturing performance header data, manufacturing performance receipt detail data, and manufacturing performance delivery detail data. FIG. 8 is a diagram showing a specific example of manufacturing record header data. FIG. 9 is a diagram showing a specific example of manufacturing record acceptance detail data. FIG. 10 is a diagram showing a specific example of manufacturing performance payout detail data. FIG. 11 is a diagram showing an example in which transfer journal data is created. FIG. 12 is a diagram for explaining an example of the cost of sales of the purchasing department and the product segment A department when transfer journal data is created. FIG. 13 is a diagram showing an example of P/L of the purchasing department corresponding to FIG. FIG. 14 is a diagram showing an example of the P/L of the product segment A department corresponding to FIG.

EMBODIMENT OF THE INVENTION Below, embodiment of the journal creation apparatus, the journal creation method, and the journal creation program which concerns on this invention is described in detail based on drawing. It should be noted that the present invention is not limited by this embodiment.

[1. System configuration]
FIG. 1 is a block diagram showing an example of the system configuration of the embodiment. An information processing system 1 of the embodiment includes a sales system 10 and an accounting system 20 .

The sales system 10 is a system that performs information processing related to sales operations. The sales system 10 includes a journalizing device 100 . In addition, the sales system 10 may include a plurality of journalizing devices 100 .

The accounting system 20 is a system that performs information processing related to accounting operations. The accounting system 20 includes an accounting processing device 200 . Note that the accounting system 20 may include a plurality of accounting processing devices 200 .

Journalizing device 100 and accounting processing device 200 are connected via network 300 . Network 300 may be a wired network or a wireless network, or may be realized by combining a wired network and a wireless network.

The information processing system 1 of the embodiment allows the sales system 10 and the accounting system 20 to cooperate with each other so that the income and expenditure (for example, cost of goods sold and gross profit) can be confirmed at an early stage.

First, an example of calculating the cost of sales of a product will be described.

FIG. 2 is a diagram for explaining an example of calculating the cost of sales of a product. For example, in the manufacturing industry, orders for materials and production of work-in-progress using the materials are performed until the final product is manufactured. Work in progress is inventory that is not yet ready for sale.

Monthly material (payment amount) is calculated by (previous month amount) + (current month purchase) - (current month balance) and recorded as monthly work in process (current month occurrence). Similarly, monthly work-in-progress (disbursed amount) is calculated by (previous month's amount) + (current month's purchase) - (current month's balance) and recorded as monthly product's (current month's accrual). Similarly, the monthly product (payment amount) is calculated by (previous month amount) + (current month purchase) - (current month balance). For example, in the manufacturing industry, this monthly product (disbursement amount) is the product's cost of sales.

However, if departments are divided by product segment, it is not possible to immediately grasp in which product segment the material purchased by the purchasing department (purchasing department) that orders the material is consumed. Therefore, the journal entry creation device 100 of the embodiment transmits transfer journal entry data related to the transfer journal entry for purchases of the current month to the accounting processing device 200 .

Next, an operation flow of the information processing system 1 of the embodiment will be described.

FIG. 3 is a diagram showing an example of date and time processing. In the date and time process, the sales system 10 performs information processing related to material ordering work and manufacturing work. In the material ordering business, the purchase department inputs orders for materials, inputs purchases, and the like. In the manufacturing business, a department that manufactures products in a specific product segment inputs manufacturing instructions and manufacturing results. Materials purchased by the Purchasing Department are consumed in specific product segments.

FIG. 4 is a diagram illustrating an example of time-of-month processing. In the monthly processing, the journal entry creation device 100 of the sales system 10 transmits transfer journal entry data related to the transfer journal entry of the purchase of the current month to the accounting processing device 200 of the accounting system 20 . As a result, the transfer journal data can be automatically linked to the accounting journal (accounting system 20) in monthly processing. Details of the transfer journal data will be described later.

[2. Configuration of journal creation device]
An example of the configuration of the journalizing device according to this embodiment will be described with reference to FIG. 5 and the like. FIG. 5 is a block diagram showing an example of the configuration of the journalizing device.

The journalizing device 100 is a commercially available desktop personal computer. Note that the journalizing device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, a portable type such as a tablet personal computer. It may be an information processing device.

The journalizing device 100 includes a control section 102 , a communication interface section 104 , a storage section 106 and an input/output interface section 108 . Each unit included in the journalizing device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the journalizing 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 journalizing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

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 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.

The storage unit 106 associates and stores data relating to manufactured products, product segments of the products, manufacturing dates, items used in manufacturing, purchase amounts of the items, and purchasing departments that purchased the items. Specifically, the storage unit 106 stores order header data 106a, purchase header data 106b, manufacturing performance header data 106c, manufacturing performance acceptance detail data 106d, manufacturing performance delivery detail data 106e, and the like.

FIG. 6 is a diagram showing an example of the data structure of order header data 106a and purchase header data 106b.

The order header data 106a includes order number, department code and supplier code. The order number is a number that identifies the order. The department code is information for identifying the department that placed the order. The supplier code is information that identifies the supplier of goods such as ordered materials.

The supplier header data 106b includes the supplier number, department code and supplier code. The purchase number is a number that identifies the purchase. The department code is information for identifying the department that made the purchase. The supplier code is information that identifies the supplier of goods such as materials.

FIG. 7 is a diagram showing an example of the data structure of the manufacturing performance header data 106c, the manufacturing performance receipt detail data 106d, and the manufacturing performance delivery detail data 106e. The production performance acceptance detail data 106d and the production performance delivery detail data 106e are associated by the production performance number. FIG. 8 is a diagram showing a specific example of manufacturing record header data. FIG. 9 is a diagram showing a specific example of manufacturing record acceptance detail data. FIG. 10 is a diagram showing a specific example of manufacturing performance payout detail data.

The manufacturing record header data 106c includes a manufacturing record number, manufacturing date, manufacturer code, manufacturer name, department code and department name. The production record number is a number that specifies the production record of the product. The date of manufacture is the date the product was manufactured. The manufacturer code is information that identifies the manufacturer. The manufacturer name is the name of the manufacturer. The department code is information identifying the department that manufactured the product. The department name is the name of the department that manufactured the product. The data 401 is used to identify the department of the transfer destination.

The manufacturing record acceptance detail data 106d includes a manufacturing record number, a manufacturing record line number, a product code, and a manufacturing quantity. The manufacturing performance number corresponds to the manufacturing performance number of the manufacturing performance header data 106c. The production record line number is a number specifying a line in which data managed with the same production record number is stored. A product code is information for identifying a manufactured product (product). The number of manufactured products is the number of products manufactured.

The actual manufacturing performance payment details data 106e includes manufacturing performance payment number, manufacturing performance payment line number, production performance number, manufacturing performance line number, payment product code, department code, department name, delivery quantity, unit price and amount. The production performance issue number is a number that specifies the production performance issue. The production result issue line number is a number that identifies a row in which data managed by the same production result issue number is stored. The manufacturing record number corresponds to the manufacturing record number of the manufacturing record acceptance detail data 106d. The manufacturing record line number corresponds to the manufacturing record line number of the manufacturing record acceptance detail data 106d. The payout product code is information for identifying a product to be paid out. The department code is identification information that identifies the department that has delivered the product. The department name is the name of the department that issued the product. The number of payouts is the number of commodities to be paid out. The unit price is the unit price of the product to be paid out. The amount is calculated by multiplying the number of payouts by the unit price. The data 402 is used to identify the transfer source department. The data 403 is used to calculate the transfer amount to be included in the transfer journal data.

Returning to FIG. 5, the control unit 102 is a CPU or the like that controls the journalizing device 100 in an integrated manner. 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.

The control unit 102 functionally and conceptually includes an acquisition unit 102a, a creation unit 102b equivalent to creation means of the present invention, and a transmission execution unit 102c equivalent to transmission execution means of the present invention.

Acquisition unit 102 a acquires data from storage unit 106 . Specifically, the acquiring unit 102a acquires the data 401 from the production record header 106c, for example. The data 401 is used to identify the department of the transfer destination. Further, for example, the acquiring unit 102a acquires the data 402 and 403 from the manufacturing performance payment detail data 106e. The data 402 is used to identify the transfer source department. The data 403 is used to calculate the transfer amount to be included in the transfer journal data.

The creation unit 102b creates transfer journal entry data related to the transfer journal entry of the current month's purchase from the purchasing department (purchase department) to the product segment.

In the examples of FIGS. 8 to 10 described above, in product segment A, product X is manufactured using delivered product a. Since the price of the product a to be paid is ¥5,000, the cost price of the product X is ¥5,000. In product segment B, product Y is manufactured using delivered products b and c, and product Z is manufactured using delivered products d and e. The amount of the product to be paid out is ¥25,000, and the amount of the product to be paid out is ¥18,000, so the cost price of the product Y is ¥43,000. Further, the amount of the product d to be paid is ¥12,500, and the amount of the product to be paid e is ¥60,000, so the cost price of the product Z is ¥72,500. The creation unit 102b creates the following transfer journal data using, for example, the data 401 to 403 described above.

Purchasing (product segment A department) / purchasing (purchasing department) ¥ 5,000
Purchasing (product segment B department) / Purchasing (purchasing department) ¥ 115,500

The transmission execution unit 102c transmits the transfer journal data to the accounting processing device 200 (accounting system 20) via the communication interface unit 104. FIG. The transfer journal data is sent to the accounting system 20 in the monthly processing described above. On the side of the sales system 10, the costs are added to the work-in-progress products that have been manufactured, but as the journal transmission to accounting, the purchases of the current month are transferred so that the cost of sales does not fluctuate.

[3. Example of accounting processing using journal entry data]
FIG. 11 is a diagram showing an example in which transfer journal data is created. The example in FIG. 11 shows the case of product AP6A2A004742 manufactured in the product segment A department. Work-in-progress AP6A2A004100 is used to manufacture product AP6A2A004742. In addition, raw materials APT3435GY and APT3435AH are used for the production of work-in-progress AP6A2A004100. Raw materials APT3435GY and APT3435AH are purchased by the Purchasing Department, not by the Product Segment A Department. In the case of the example of FIG. 11, the creating unit 102b creates the following transfer journal data.

Purchasing (product segment A department) / purchasing (purchasing department) ¥ 6,800

FIG. 12 is a diagram for explaining an example of the cost of sales of the purchasing department and the product segment A department when transfer journal data is created. The example of FIG. 12 shows the case of creating the transfer journal data explained in FIG.

When the accounting processing device 200 receives the transfer journal entry data from the journal entry creation device 100, out of the (current month purchase) = ¥12,000 of the materials of the purchasing department, ¥6,800 is used by the product segment A department for material consumption. As a result, it will be transferred to the product segment A division. Then, the accounting processing device 200 creates a profit and loss statement (P/L) for the purchasing department and the product segment A department.

FIG. 13 is a diagram showing an example of P/L of the purchasing department corresponding to FIG. In the example of FIG. 13, by referring to the transfer journal entry data on the accounting system 20 side, ¥6,800 is subtracted from the purchase amount of raw materials in the purchasing department, and ¥5,200 is calculated.

FIG. 14 is a diagram showing an example of the P/L of the product segment A department corresponding to FIG. In the example of FIG. 14, by referring to the transfer journal entry data on the accounting system 20 side, ¥6,800 is added to the purchase amount of raw materials in the product segment A division, and ¥26,800 is calculated.

In this way, by creating transfer journal data using the journal creation device 100 of the embodiment, the cost of sales, gross profit, etc. for each product segment can be quickly confirmed on the accounting system 200 side. As a result, it is possible to reduce the workload associated with the monthly transfer of the cost of sales to each product segment unit and to speed up the monthly closing process, so that management decisions can be made more quickly. become able to.

[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 journalizing device 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the journalizing device 100, especially for each processing function performed in the control unit, all or any part thereof may be realized by the CPU and the program interpreted and executed by the CPU Alternatively, it may be implemented as hardware by wired logic. In addition, the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and if necessary, the journalizing device 100 mechanically read. 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 a control section in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the journalizing apparatus 100 via any network, and it is possible to download all or part of it as necessary. be.

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 stored in the storage unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks. It stores programs, tables, databases, files for web pages, and so on.

The journalizing 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 journalizing device 100 may be implemented by installing software (including programs or data) that causes the device to implement the processing described in the present embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is particularly useful in the manufacturing industry where purchasing departments conduct centralized purchasing.

1 information processing system 10 sales system 20 accounting system 100 journal creation device 102 control unit
102a Acquisition unit
102b creation unit
102c transmission execution unit 104 communication interface unit 106 storage unit
106a Order header data
106b Purchase header data
106c Manufacturing performance header data
106d Manufacturing record acceptance detail data
106e manufacturing result payout detail data 108 input/output interface unit 112 input device 114 output device 200 accounting processing device 300 network

Claims (6)

A journalizing device comprising a control unit,
The control unit
A memory that associates and stores data related to manufactured products, product segments and manufacturing dates of said products, items used in manufacturing, purchase amounts of said items, and purchasing departments that purchased said items. providing a creation means for creating transfer journal entry data related to the transfer journal entry for the purchase of the current month from the purchasing department to the product segment by referring to the area;
A journalizing device characterized by: The control unit further comprises transmission execution means for transmitting the transfer journal data to an accounting processing device that executes accounting processing,
The journalizing device according to claim 1, characterized by: The transfer journal data includes information identifying the purchase department of the transfer source, information identifying the product segment of the transfer destination, and the transfer amount;
The journalizing device according to claim 1 or 2, characterized by: said goods are at least one of materials and work-in-progress;
The journalizing device according to any one of claims 1 to 3, characterized by: A journal creation method executed by an information processing device comprising a control unit,
executed by the control unit;
A memory that associates and stores data related to manufactured products, product segments and manufacturing dates of said products, items used in manufacturing, purchase amounts of said items, and purchasing departments that purchased said items. a reference step that references the region;
a creation step of creating transfer journal entry data related to the transfer journal entry of the purchase of the current month from the purchasing department to the product segment;
including
A journal creation method characterized by: A journal creation program to be executed by an information processing device comprising a control unit,
for causing the control unit to execute
A memory that associates and stores data related to manufactured products, product segments and manufacturing dates of said products, items used in manufacturing, purchase amounts of said items, and purchasing departments that purchased said items. a reference step that references the region;
a creation step of creating transfer journal entry data related to the transfer journal entry of the purchase of the current month from the purchasing department to the product segment;
including
A journal writing program characterized by:

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