JP7201474B2 - Journal data generation device, journal data generation method and journal data generation program - Google Patents

Description

The present invention relates to a journal data generation device, a journal data generation method, and a journal data generation program.

Patent Literature 1 discloses a new management accounting system and a method of implementing the new management accounting that can accurately grasp the profit and loss situation of each business division in a company (see paragraph 0011).

JP 2006-107227 A

As described in Patent Literature 1 above, it is important for a company to accurately grasp profit and loss (cost of sales) by department.

However, in companies that use the trisection method as a method of creating journal entries and do not manage inventory by department, in the past, when creating journal entries based on the trisection method, it was difficult to grasp the cost of sales by department. was difficult to do.

Specifically, if inventory is not managed by department, the cost of sales will be calculated as “commodity inventory at the beginning of the period + The cost of sales is a company-wide figure because it is calculated by the formula "receipt amount - company-wide product inventory at the end of the period". Therefore, it was difficult to grasp the cost of sales by department.

The present invention has been made in view of the above problems. It is an object of the present invention to provide a journal data generation device, a journal data generation method, and a journal data generation program capable of generating journal data including:

In order to solve the above-described problems and achieve the object, a journal data generation device according to the present invention is a journal data generation device comprising a control unit, wherein the control unit includes product identification data for identifying products and the cost unit price of the product, and a sales table containing product identification data, department identification data for identifying each department in the whole company, and the sales volume of the product, Unit price acquisition means for acquiring from the cost table a cost unit price associated with the same product identification data in the sales table, and acquisition by the unit price acquisition means for each of the same department identification data in the sales table. coefficient calculating means for calculating the allocation standard coefficient for each division by multiplying the unit cost price obtained by multiplying the sales quantity in the sales table; Allocation means for allocating the included company-wide cost of sales based on the allocation standard coefficient for each department calculated by the coefficient calculation means; and journal data generation means for generating the cost of sales for each department including the value calculated based on and allocated by the allocation means.

Further, a journal data generation method according to the present invention is a journal data generation method executed by an information processing apparatus having a control unit, wherein the product identification data for identifying a product and the product identification data executed by the control unit Based on a cost table containing the unit cost price of the product in association and a sales table containing the product identification data, the department identification data for identifying each department in the whole company, and the sales quantity of the product in association with each other, a unit price acquisition step of acquiring from the table a cost unit price associated with the same item as the product identification data in the sales table; A coefficient calculation step of calculating the allocation standard coefficient for each department by multiplying the unit cost price by the sales volume in the sales table; an allocation step of allocating the company-wide cost of sales based on the allocation standard coefficient for each department calculated in the coefficient calculation step; and a journal data generating step of generating data including the value obtained by the allocation in the allocation step as the departmental cost of sales.

In addition, a journal data generation program according to the present invention is a journal data generation program to be executed by an information processing apparatus having a control unit, wherein product identification data for identifying a product to be executed by the control unit and the cost unit price of the product, and a sales table containing product identification data, department identification data for identifying each department in the whole company, and the sales volume of the product, A unit price acquisition step of acquiring from the cost table a cost unit price that is associated with the same product identification data in the sales table, and a unit price acquisition step for each of the same department identification data in the sales table. a coefficient calculation step of calculating the allocation standard coefficient for each department by multiplying the unit price obtained by multiplying the sales quantity in the sales table; an allocation step of allocating the included company-wide cost of sales based on the allocation standard coefficient for each department calculated in the coefficient calculation step; and a journal data generation step for generating data including the value obtained by allocating in the allocating step as the cost of sales for each department.

According to the present invention, it is possible to generate journal data including cost of sales for each department even when the method of 3 divisions is used as a method for preparing journal entries and inventory management is not performed for each department.

FIG. 1 is a block diagram showing an example of the configuration of a journal data generation device. FIG. 2 is a diagram showing an example of each table and each master. FIG. 3 is a diagram showing an example of journal data for the entire company and generated journal data for each department. FIG. 4 is a diagram showing an example of a forwarding table.

EMBODIMENT OF THE INVENTION Below, embodiment of the journalizing data production|generation apparatus which concerns on this invention, the journalizing data production|generation method, and a journalizing data production|generation program is described in detail based on drawing. It should be noted that the present invention is not limited by this embodiment. Specific configurations and operations will be described below.

[1. Constitution]
An example of the configuration of the journal data generation device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the journal data generation device 100. As shown in FIG.

The journal data generation device 100 is a commercially available desktop personal computer. In addition, the journal data generation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but also a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, a mobile such as a tablet personal computer. type information processing device.

The journal data generation 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 journal data generation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the journalizing data generation 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 journal data generation 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). Data such as various masters described later may be stored in the server 200, for example.

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 realizes a pointing device function in cooperation with a mouse. 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 includes, for example, a cost table 106a, a sales table 106b, a cost of sales table by analysis code 106c, an allocation master 106d, and journal data 106e.

As shown in FIG. 2, the cost table 106a includes, for example, product identification data (product code) for identifying products, unit costs of the products, and the like in a linked manner.

As shown in FIG. 2, the sales table 106b includes, for example, a sales slip number, the product identification data (product code), department identification data (department in charge) for identifying each department in the entire company, the product unit sales price, the sales volume (quantity) of the product, the sales amount of the product, etc. are linked.

The cost of sales by analysis code table 106c is a table for managing allocation standard coefficients by analysis code (=by department or by section) in the form of journal entries. The allocation standard coefficient is a coefficient used when allocating the cost of sales included in the company-wide journal data 106e to each analysis code (=each department or each cut). As shown in FIG. 2, the cost of sales by analysis code table 106c, for example, links journal slip numbers, debit departments, debit accounts, debit amounts, credit departments, credit accounts, credit amounts, and the like. include attached. The debit amount and the credit amount correspond to the allocation standard coefficient for each analysis code (=by department or by cut).

As shown in FIG. 2, the allocation master 106d includes, for example, an allocation number, an allocation source account, an allocation base account, an allocation destination account, and the like in association with each other.

The contents of the journal data 106e are as follows [2. Specific example of processing]. The journal data 106e in this embodiment is characterized by being generated based on the rule of thirds. The trisection method is a type of journal creation method. Specifically, it is a method of creating journal entries using three accounts, the purchase account, the sales account, and the carryover product account, for the processing of commodity sales. is.

The control unit 102 is a CPU or the like that controls the journal data generation 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 conceptually identifies, for example, (1) a cost table containing product identification data for identifying products and the cost unit price of the product in association with each other, product identification data, and departments in the entire company. A unit price for obtaining a cost unit price associated with the same product identification data as the product identification data in the sales table from the cost table based on the sales table containing the department identification data and the sales quantity of the product linked to each other. (2) multiplying the cost unit price acquired by the unit price acquisition means by the sales quantity in the sales table for each of the same department identification data in the sales table; , a coefficient calculation unit 102b as coefficient calculation means for calculating the allocation standard coefficient for each department; , an allocation unit 102c as an allocation unit that allocates based on the allocation standard coefficient for each department calculated by the coefficient calculation unit; and a journal data generating unit 102d as a journal data generating means for generating the cost of sales for each department based on and obtained by allocating by the allocating means.

The unit price acquisition unit 102a extracts the sales table from the cost table 106a based on the cost table 106a containing the product code and the unit cost price in association with each other and the sales table 106b containing the sales quantity of the product in association with the product code, department, and product. Acquire the cost unit price associated with the same product code in 106b.

The coefficient calculation unit 102b multiplies the unit cost price acquired by the unit price acquisition unit 102a by the sales quantity in the sales table 106b for each same department in the sales table 106b, thereby calculating the allocation standard coefficient for each department.

The allocation unit 102c calculates the company-wide cost of sales included in the company-wide journal data 106e based on the rule of thirds based on the allocation standard coefficient for each department calculated by the coefficient calculation unit 102b. Allocate.

The journal data generation unit 102d generates journal data 106e for each division, which includes the values obtained by allocation by the allocation unit 102c based on the rule of thirds as the cost of sales for each division.

[2. Specific example of processing]
In this section, a specific example of processing according to this embodiment will be described. In this item, if journal data 106e for the entire company shown in FIG. 106e based on the ternary method and how to generate the journal data 106e based on the ternary method for the department "Osaka" shown in FIG. 3(C). .

The processes described in [2-1] and [2-2] below are, for example, processes executed in a sales management system, whereas the following [2-3] and [2-4] is, for example, a process executed in a management accounting system.

[2-1. Unit price acquisition process]
As shown in FIG. 2, the unit price acquisition unit 102a acquires from the cost table 106a the cost unit price of 150 yen associated with the product code I001 in the sales table 106b. 250 yen is acquired as the cost unit price attached.

[2-2. Coefficient calculation process]
The coefficient calculation unit 102b calculates the allocation standard coefficient for the department “Tokyo” in the sales table 106b of FIG. Quantity of sales in Tokyo 11) + (Unit cost price of the product with the product code I002 acquired by the unit price acquisition unit 102a: 250 yen × Sales quantity of the product with the product code I002 in Tokyo 10) = 4,150.

Similarly, the coefficient calculation unit 102b calculates the allocation standard coefficient of the department “Osaka” in the sales table 106b of FIG. 9) + (the unit price of the product with the product code I002 acquired by the unit price acquisition unit 102a is 250 yen x the sales volume in Osaka of the product with the product code I002 10) = 3,850 .

Then, the coefficient calculation unit 102b creates the cost of sales table by analysis code 106c including the calculated allocation standard coefficient of 4,150 for the department "Tokyo" and the calculated allocation standard coefficient of 3,850 for the department "Osaka" as shown in FIG. Generate as shown.

Note that the calculated allocation standard coefficient may be a ratio instead of the calculated value itself. Specifically, the allocation standard coefficient for the department “Tokyo” may be set to 4,150÷50=83, and the allocation standard coefficient for the department “Osaka” may be set to 3,850÷50=77. In [2-3] below, allocation using the calculated allocation standard coefficient itself will be described.

As explained in [2-2] above, the book value x number of sales by section (department) obtained from the sales management system will be explained in [2-3] and [2-4] below. linked to the management accounting system side.

[2-3. Allocation processing]
As a premise for the description of this item, the cost of sales (allocation source) in the journal data 106e for the whole company shown in FIG. 3A is 8,000 yen.

Here, as shown in (A) of Figure 3, since the purchase amount, the beginning product inventory amount, and the ending product inventory amount are figures managed by the entire company, the individual figures (by department) are do not know. For this reason, individual (departmental) cost of sales is not known. Therefore, as explained in this item [2-3] and the next item [2-4], allocation processing + hatching is added based on the cost of sales table 106c by analysis code generated in [2-2] By performing journal data generation processing, individual (departmental) cost of sales can be grasped.

The allocation unit 102c divides the cost of sales of 8,000 yen in the journal data 106e for the entire company shown in FIG. Allocate.

Specifically, the allocation unit 102c calculates the company-wide cost of sales of 8,000 yen×{4,150/(4,150+3,850)}=4,150 yen for the department “Tokyo”. . Similarly, the allocating unit 102c calculates the company-wide cost of sales of 8,000 yen×{3,850/(4,150+3,850)}=3,850 yen for the department “Osaka”.

[2-4. Journal data generation process]
As shown in FIG. 3B, the journal data generation unit 102d distributes the journal data 106e about the department "Tokyo" based on the rule of thirds and by the allocation unit 102c of [2-3]. The value of 4,150 yen obtained by the above method is generated as the cost of sales of the department "Tokyo".

Similarly, the journal data generation unit 102d, as shown in FIG. Generate a list including the value of 3,850 yen obtained by allocation as the cost of sales of the department "Osaka".

The journal data 106e for the department "Tokyo" and the journal data 106e for the department "Osaka" generated in this way are provided with the information on the transfer table (design document of the cost of sales table by analysis code 106c) in FIG. It is in a state of As indicated by the balloons in the transfer table of FIG. 4, by adding information on the sales system to the journal entry that transfers the cost of sales item, analysis becomes possible on the management accounting side.

[3. Summary of this embodiment]
Thus, according to the journal data generation device 100 according to the present embodiment, even if the trisection method is used as a method for creating journal entries, and inventory management is not performed by department, cost of sales by department can generate journal data including

Here, in order to accurately grasp the cost of sales, conventionally, the cost of sales counterpoint method is used as a journal entry method to generate an account for the cost of sales at the time of sales (the former method), or the trisection method In , there was no choice but to provide information on each aspect for all products at the time of purchase, and to manage sales according to that aspect (the latter method). However, the former method cannot be realized if the trichotomous method is adopted, and the latter method requires the purchase and sale of products according to the perspective information linked to the inventory, resulting in management costs. was the problem.

Therefore, in the present embodiment, for example, even if the third-order method is adopted for the bookkeeping method in corporate transactions, the company-wide cost of sales information that can be captured in terms of accounting does not include the sales data managed as sales data by the sales system. By assigning the cost of sales as an allocation standard coefficient for each cut, it became possible to grasp the cost of sales that is in line with actual transactions.

Accordingly, in this embodiment, for example, the following becomes possible. First, as long as the information is managed together with the cost of sales in the sales data of the sales system, it is possible to allocate sales from various perspectives such as divisions, business partners, and segments. In addition, since the allocation is possible based on sales data recorded daily, there is no need to take the trouble of registering and managing dedicated data, and management costs do not increase.

[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 journal data generation 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 journal data generation device 100, especially for each processing function performed by the control unit, all or any part thereof is realized by the CPU and the program interpreted and executed by the CPU Alternatively, it may be implemented as hardware using wired logic. In addition, 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 this embodiment, and generates journal data as necessary It is read mechanically by the 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 a control section in cooperation with the CPU.

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

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.

Further, the journal data generation 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 journal data generation device 100 may be implemented by installing software (including programs or data) that allows 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 implemented selectively.

INDUSTRIAL APPLICABILITY The present invention is useful, for example, in a company or the like that employs the trichotomous method as a journal entry method.

100 journal data generation device 102 control unit
102a unit price acquisition unit
102b coefficient calculator
102c Allocation Department
102d journal data generation unit 104 communication interface unit 106 storage unit
106a cost table
106b Sales table
106c Cost of sales table by analysis code
106d Allocation master
106e journal data 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (3)

A journal data generation device comprising a control unit,
The control unit
A cost table containing linked product identification data for identifying products and the unit cost price of the product, linking product identification data, department identification data for identifying each department in the whole company, and the sales volume of the product Unit price acquisition means for acquiring a cost unit price associated with the same product identification data in the sales table from the cost table based on the attached sales table;
Coefficients for calculating allocation standard coefficients for each department by multiplying the unit cost price acquired by the unit price acquiring means by the sales quantity in the sales table for each of the same department identification data in the sales table. calculating means;
Allocating means for allocating the company-wide cost of sales included in the journal data for the whole company based on the third method based on the allocation standard coefficient for each department calculated by the coefficient calculating means When,
a journal data generating means for generating journal data for each department and including the value obtained by allocating by the allocation means based on the third method as the cost of sales for each department;
to provide
A journal data generation device characterized by A journal data generation method executed by an information processing device comprising a control unit,
executed by the control unit;
A cost table including product identification data for identifying products and the unit cost price of the product in association with each other, product identification data, department identification data for identifying each department in the entire company, and the sales volume of the product a unit price acquisition step of acquiring a unit cost unit price associated with the same product identification data in the sales table from the cost table based on the attached sales table;
Coefficients for calculating allocation standard coefficients for each department by multiplying the unit cost price acquired in the unit price acquisition step by the sales quantity in the sales table for each of the same department identification data in the sales table. a calculation step;
an allocation step of allocating the company-wide cost of sales included in the company-wide journal data based on the trichotomous method based on the division-by-department allocation standard coefficient calculated in the coefficient calculation step; When,
a journal data generation step for generating journal data for each department, which includes the value obtained by allocating in the allocation step based on the third method as the cost of sales for each department;
including
Journal data generation method characterized by. A journal data generation program for executing an information processing device comprising a control unit,
for causing the control unit to execute
A cost table including product identification data for identifying products and the unit cost price of the product in association with each other, product identification data, department identification data for identifying each department in the entire company, and the sales volume of the product a unit price acquisition step of acquiring a unit cost unit price associated with the same product identification data in the sales table from the cost table based on the attached sales table;
Coefficients for calculating allocation standard coefficients for each department by multiplying the unit cost price acquired in the unit price acquisition step by the sales quantity in the sales table for each of the same department identification data in the sales table. a calculation step;
an allocation step of allocating the company-wide cost of sales included in the company-wide journal data based on the trichotomous method based on the division-by-department allocation standard coefficient calculated in the coefficient calculation step; When,
a journal data generation step for generating journal data for each department, which includes the value obtained by allocating in the allocation step based on the third method as the cost of sales for each department;
including
Journal data generation program characterized by.

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