JP7324345B2 - Foreign currency conversion device, foreign currency conversion method and foreign currency conversion program - Google Patents

Description

The present invention relates to a foreign currency conversion device, a foreign currency conversion method, and a foreign currency conversion program.

Patent Literature 1 discloses an asset management system and an asset management program that predicts the status of owned assets at any time in the future by simulating how the owned assets fluctuate ( See paragraph 0001 of Patent Document 1, etc.).

JP 2005-234621 A

In the field of considering such fluctuations in owned assets, for example, when converting the actual sales amount in foreign currencies of overseas subsidiaries within the group company into Japanese yen using a fixed exchange rate, the timing of conversion Although there has been a desire to switch the type of the fixed exchange rate to be used according to the operator's discretion, it has not been realized.

For example, if conversion is to be performed at the end of the term, it is appropriate to use the average rate during the term, which is the average rate during the term, or the rate at the time of settlement, which is the rate at the time of settlement during the term. On the other hand, if it is desired to perform the conversion at the timing when the average rate during the term and the rate at the time of closing have not yet been determined, it is appropriate to use the monthly fixed rate, which is the fixed rate on a monthly basis.

However, it has been difficult to freely switch between the average rate during the period, the rate at settlement and the fixed monthly rate according to the conversion timing.

The present invention has been made in view of the above problems, and the conversion of the actual amount in foreign currency to the amount in Japanese yen is selected from the group consisting of the average rate during the term, the rate at the time of closing, and the monthly fixed rate. It is an object of the present invention to provide a foreign currency conversion device, a foreign currency conversion method, and a foreign currency conversion program that can be performed using at least one arbitrary exchange rate.

In order to solve the above-described problems and achieve the object, a foreign currency conversion device according to the present invention is a foreign currency conversion device comprising a control unit and a storage unit, wherein the storage unit stores company identification data and account items. General account identification data for identification, planned amount in foreign currency, and scheduled year and month in which the said planned amount will occur, or company identification data, general account identification data for identifying account items, and actual amount in foreign currency a general account item master including data to be extracted including the year and month when the actual amount was generated, and general account item identification data and general account item classification identification data for identifying the journal classification of the account item; , the expected exchange rate used when converting the planned or actual amount in foreign currency into the amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the period consisting of multiple past months At least one actual exchange rate selected from the group consisting of an average exchange rate during the term, which is an average exchange rate, and a settlement rate, which is an exchange rate at the end of the period, corresponding to the expected exchange rate and the actual exchange rate An exchange rate master containing exchange rate type identification data, the application start date of the expected exchange rate and the actual exchange rate, and information including multiple combinations of general account classification identification data and exchange rate type identification data into one conversion and a conversion pattern master including a plurality of conversion patterns is stored. Item classification acquisition means for acquiring a plurality of combinations of account classification identification data and exchange rate type identification data; and said general account classification identification data acquired by said item classification acquisition means referring to said general account master and an item acquisition means for acquiring general account item identification data associated with the above, and referring to the extraction target data, the expected amount belonging to the specified period, or the actual amount to be generated A foreign currency amount acquisition means for acquiring a planned amount or actual amount in a foreign currency linked to the year and month and specified company identification data and the general account item identification data acquired by the item acquisition means, and the exchange rate master. exchange rate acquisition means for acquiring the exchange rate associated with the exchange rate type identification data acquired by the acquisition means for the application start date and the item classification etc. belonging to the specified period, and the foreign currency amount acquisition means for acquiring conversion means for converting the planned amount or actual amount in a foreign currency into an amount in Japanese yen by multiplying the estimated amount or actual amount in a foreign currency by the exchange rate obtained by the exchange rate obtaining means; a display executing means for displaying the amount in Japanese yen, which is the result of conversion by the above-mentioned two or more conversion patterns, for each of the specified two or more conversion patterns.

Also, a foreign currency conversion method according to the present invention is a foreign currency conversion method executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit stores company identification data and general information for identifying account items. Account item identification data, a planned amount in foreign currency, and the year and month when the expected amount will be generated, or company identification data, general account identification data for identifying the account item, actual amount in foreign currency, and the actual amount generated a general account item master including general account item identification data and general account item classification identification data for identifying the journal entry classification of the account item; and the schedule in foreign currency The expected exchange rate used when converting the amount or the actual amount to the amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the average exchange rate for the period consisting of multiple past months At least one actual exchange rate selected from the group consisting of an average rate during a period and a settlement rate that is an exchange rate at the end of the period, and exchange rate type identification corresponding to the expected exchange rate and the actual exchange rate an exchange rate master containing data, the expected exchange rate and the application start date of the actual exchange rate, and information containing a plurality of combinations of general account classification identification data and exchange rate type identification data as one conversion pattern, and , a conversion pattern master consisting of a plurality of the conversion patterns, and a general account item for each of the specified two or more conversion patterns with reference to the conversion pattern master, which is executed by the control unit an item classification, etc. obtaining step for obtaining a plurality of combinations of classification identification data and exchange rate type identification data; an item acquisition step of acquiring general account item identification data; A foreign currency amount acquisition step for acquiring a planned amount or an actual amount in a foreign currency linked to the month and specified company identification data and the general account item identification data acquired in the item acquisition step, and referring to the exchange rate master, An exchange rate acquisition step of acquiring an exchange rate associated with the exchange rate type identification data acquired in the acquisition step of acquiring the applicable start date and the item classification, etc. belonging to the specified period; a conversion step of converting the planned amount or actual amount in a foreign currency into an amount in Japanese yen by multiplying the planned amount or actual amount in a foreign currency by the exchange rate obtained in the exchange rate obtaining step; and a display execution step of displaying the resulting amount in Japanese yen for each of the specified two or more conversion patterns.

Further, a foreign currency conversion program according to the present invention is a foreign currency conversion program to be executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit stores company identification data and account item identification data. General account identification data, planned amount in foreign currency, and the month and year when the planned amount is expected to occur, or company identification data, general account identification data for identifying the account, actual amount in foreign currency, and the actual amount General account item master including data to be extracted including date and time of occurrence, general account item identification data and general account item classification identification data for identifying the classification of journal entries for the account item; The expected exchange rate used when converting the planned amount or the actual amount into an amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the average exchange rate for the period consisting of multiple past months and at least one actual exchange rate selected from the group consisting of the average exchange rate during the term and the settlement-time rate that is the exchange rate at the end of the period, and the exchange rate type corresponding to the expected exchange rate and the actual exchange rate An exchange rate master containing identification data, the expected exchange rate and the application start date of the actual exchange rate, and information containing a plurality of combinations of general account classification identification data and exchange rate type identification data as one conversion pattern, and a conversion pattern master consisting of a plurality of the conversion patterns is stored, and with reference to the conversion pattern master for causing the control unit to execute, for each of the specified two or more conversion patterns, a total an item classification, etc. obtaining step for obtaining a plurality of combinations of account item classification identification data and exchange rate type identification data; and an item acquisition step of acquiring general account item identification data associated with the above; A foreign currency amount acquisition step for acquiring a planned amount or actual amount in a foreign currency linked to the year and month and specified company identification data and the general account item identification data acquired in the item acquisition step, and referring to the exchange rate master an exchange rate acquisition step for acquiring an exchange rate associated with the exchange rate type identification data acquired in the application start date and the item classification etc. acquisition step belonging to the specified period; and the foreign currency amount acquisition step. a conversion step of converting the planned amount or actual amount in the foreign currency into an amount in Japanese yen by multiplying the estimated amount or actual amount in the foreign currency by the exchange rate obtained in the exchange rate obtaining step; and a display execution step of displaying the amount of money in Japanese yen, which is the result of conversion by the above-mentioned two or more conversion patterns, for each of the specified two or more conversion patterns.

According to the present invention, the actual amount in foreign currency is converted into the amount in Japanese yen using at least one arbitrary exchange rate selected from the group consisting of the average rate during the term, the rate at the time of closing, and the monthly fixed rate. There is an effect that it can be done.

FIG. 1 is a block diagram showing an example of the configuration of a currency conversion device. FIG. 2 is a diagram showing an example of an overview of processing according to the present embodiment. FIG. 3 is a diagram showing an example of an overview (table structure) of the contents of each master and each data according to this embodiment. FIG. 4 is a diagram showing an example of details (sample data) of the contents of each master and each data according to the present embodiment. FIG. 5 is a diagram showing a setting example of extraction conditions when conversion is performed using the expected high price rate, the expected low price rate, and the expected average rate. FIG. 6 is a diagram showing an example of data (output image) extracted when conversion is performed using the expected high price rate, the expected low price rate, and the expected average rate. FIG. 7 is a diagram showing an example of conversion results using the expected high price rate, the expected low price rate, and the expected average rate. FIG. 8 is a diagram showing an example of details (sample data) of the contents of each master and each data according to the present embodiment. FIG. 9 is a diagram showing a setting example of extraction conditions when conversion is performed using the Japanese currency conversion rate and the Euro conversion rate. FIG. 10 is a diagram showing an example of data (output image) extracted when conversion is performed using the Japanese currency conversion rate and the Euro conversion rate. FIG. 11 is a diagram showing an example of the result of conversion using the Japanese currency conversion rate and the Euro conversion rate. FIG. 12 is a diagram showing a setting example of extraction conditions when conversion is performed using the average rate during the period, the rate at settlement, and the fixed monthly rate. Figure 13 shows an example of the data (output image) extracted when converting using the average rate during the period, the rate at the time of closing, and the monthly fixed rate, as well as the average rate during the period, the rate at the time of closing, and the monthly fixed rate. It is a figure which shows an example of the result of having performed conversion using. FIG. 14 is a diagram showing a setting example of extraction conditions when conversion is performed using the monthly confirmed rate and the monthly expected rate. FIG. 15 shows an example of data (output image) extracted when converting using the monthly fixed rate and the monthly expected rate, and conversion using the monthly fixed rate and the monthly expected rate. It is a figure which shows an example of a result. FIG. 16 is a diagram showing an example of a hierarchical structure of companies within a group company.

EMBODIMENT OF THE INVENTION Below, embodiment of the foreign currency conversion apparatus, the foreign currency conversion method, and the foreign currency conversion program which concern 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. overview]
For example, for group companies that have overseas subsidiaries under their umbrella, in order to enable cross-company comparison of management figures across the entire group, the actual sales amounts of each company, including overseas subsidiaries, are converted into the same currency. It is desirable to be able to convert

Here, in the consolidated accounting system, the type of exchange rate (e.g. average rate during the period, rate at closing, month However, in group management accounting, there was a demand for an early grasp of management figures on a monthly basis.

However, since the average rate during the term and the rate at the closing date have not yet been determined at the time of the term, there is a problem that the average rate during the term and the rate at the closing date cannot be used at the time of the term.

Therefore, in the present embodiment, for example, in order to be able to compare management figures across the entire group or across companies, the conversion of the actual amount from a foreign currency into the same currency is performed early on a monthly basis or the like. made possible. Specific configurations and operations will be described below.

[2. composition]
An example of the configuration of a currency conversion device 100 including the present invention will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the currency conversion device 100. As shown in FIG.

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

The currency conversion 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 currency conversion device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the currency conversion 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 currency conversion 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). 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 stores, for example, extraction target data 106a, a foreign currency general account item classification master 106b, a foreign currency general account item master 106c as a general account item master, a currency master 106d, an exchange rate type master 106e, an exchange rate It has a master 106f, a foreign currency conversion pattern master 106g as a conversion pattern master, and a company master 106h.

According to the currency conversion device 100 according to the present embodiment, the amount of money in the first currency can be converted into the amount of money in the second currency. The combination of the first currency and the second currency is not particularly limited as long as the first currency and the second currency are different types of currencies. currency) = (foreign currency, Japanese currency) and (foreign currency, foreign currency). The Japanese currency is the Japanese yen. The foreign currency is, for example, a currency other than Japanese currency such as dollars, pounds, and euros.

An outline of processing according to the present embodiment will be described with reference to FIG. Conventionally, when converting an amount in a first currency (for example, foreign currency) of an overseas subsidiary into an amount in a second currency (for example, Japanese currency), as shown by the two arrows in Figure 2, "Japanese currency data collection" Secondly, after converting foreign currency into Japanese currency, the head office in Japan collects the converted Japanese currency data. Therefore, it was not possible to convert foreign currency into Japanese currency using an arbitrary exchange rate. On the other hand, according to the currency conversion device 100 according to the present embodiment, as indicated by the arrow of "foreign currency denominated (no conversion) data collection" in FIG. Collect at the head office. Therefore, foreign currency can be converted into Japanese currency using any exchange rate.

Then, according to the currency conversion device 100 according to the present embodiment, the collected first currency (for example, foreign currency) without being converted into the second currency (for example, Japanese currency) is converted into the second currency as follows. currency (for example, Japanese currency). That is, for example, the foreign currency general account category is associated with the foreign currency amount to be converted, while the exchange rate type is associated with the exchange rate used for foreign currency conversion. Also, the foreign currency conversion pattern is information for designating a combination of foreign currency general account classification and exchange rate type, as shown in FIG. Therefore, if the operator designates a desired foreign currency conversion pattern, a desired foreign currency amount can be converted into Japanese currency using a desired exchange rate, and a management form can be created.

The contents of each data and each master will be described in detail below. In the following description, characters in parentheses mean the notations in the drawings.

The extraction target data 106a is, for example, data for managing amounts in the first currency to be extracted. As shown in FIG. 4, the extraction target data 106a includes, for example, company identification data (company name), general account identification data (general account) for identifying account items, an amount in the first currency, and the amount Including the year and month when it is scheduled to occur or has occurred (individual social total year and month), etc. As the amount of money, for example, there are two types: a planned amount (amount (budget)) in the first currency and an actual amount (amount (actual)) in the first currency. As shown in the extraction target data 106a in FIG. 4, "5000: sales" is assigned as the general account item identification data for identifying the account item "sales", and the general account item for identifying the account item "cash" "1000: cash" is given as identification data.

The foreign currency general account item classification master 106b, as shown in FIG. 3, is a master for managing the classification of foreign currency items, for example. As shown in FIG. 4, the foreign currency general account classification master 106b contains, for example, general account classification identification data (foreign currency general account classification code and foreign currency general account classification name), etc.

The foreign currency general account item master 106c, as shown in FIG. 3, is a master for managing, for example, combinations of general account items and foreign currency general account item classifications. The foreign currency general account item master 106c includes, for example, general account item identification data (general account item code) and general account item classification identification data (foreign currency general account item classification code), etc., as shown in FIG. As shown in the foreign currency general account item master 106c in FIG. 4, the general account item classification identification data of "001: P/L income and expenses" is assigned to the account item "Sales", and the account item "Cash" is assigned. The general account item classification identification data of "002: B/S Assets and Liabilities" is assigned to it.

The currency master 106d, as shown in FIG. 3, is a master for managing currency information handled by an overseas subsidiary, for example. The currency master 106d, as shown in FIG. 4, includes, for example, currency identification data (currency code and currency name) for identifying the type of the first currency, fraction classification, and the like. The fractional division is a division that represents the processing to be performed on the amount after the decimal point of the conversion result. "Round off after the decimal point".

The exchange rate type master 106e, as shown in FIG. 3, is a master for managing the type of exchange rate to be used, for example. As shown in FIG. 4, the exchange rate type master 106e contains, for example, exchange rate type identification data (exchange rate type code and name of exchange rate type), etc.

The exchange rate master 106f is, as shown in FIG. 3, for example, a master for managing combinations of currencies and exchange rate types and exchange rates corresponding to the combinations. The exchange rate master 106f, as shown in FIG. 4, corresponds to, for example, currency identification data (currency code), an exchange rate used when converting an amount in a first currency into an amount in a second currency, and an exchange rate. Includes exchange rate type identification data (exchange rate type code) and exchange rate application start date. For example, the exchange rate is selected from a group consisting of 9 types: average rate during period, rate at closing, monthly fixed rate, monthly forecast rate, forecast high price rate, forecast low price rate, forecast average rate, Japanese currency conversion rate, and euro conversion rate At least one selected exchange rate. In the following description, the monthly fixed rate may be referred to as monthly rate (fixed), and the monthly expected rate may be referred to as monthly rate (forecast). The meaning and calculation method of the nine types of exchange rates will be specifically described below.

The average rate for the period is the average exchange rate for a period of several past months. The method for calculating the average rate during the period is not particularly limited, and a general method can be used. , the average rate during the period may be calculated by summing the monthly rates for April to June and dividing by 3, which is the number of months, or the average rates for April to June announced by banks, etc. A value obtained by summing the average rates and dividing by 3, which is the number of months, may be used as the average rate during the term. In addition, as a method of determining the period, for example, as shown in this paragraph, each quarter is a quarterly accumulation method (example: 1st quarter = April to June, 2nd quarter Period = July to September, 3rd Quarter = October to December, 4th Quarter = next January to next March) Cumulative difference method (example: 1st quarter = April-June, 2nd quarter = April-September, 3rd quarter = April-December, 4th quarter = April to the following March), but either method may be adopted. In general, the average rate during the period is often applied to income and expense items and net income items (however, it is acceptable to apply the closing rate described in the next paragraph to these items).

The closing rate is the exchange rate at the end of a period of several past months. The method for calculating the closing rate is not particularly limited, and a general method can be used. The exchange rate on the last day of the month will be the rate at the time of settlement, and if the period is the fourth quarter (from January to March of the following year), the exchange rate on the last day of the following March (that is, the rate at the end of the fiscal year) exchange rate) will be the rate at the time of settlement. Closing rates are generally often applied to asset and liability items (however, closing rates can also be applied to income and expense items and net income items).

The monthly fixed rate is the fixed exchange rate for the previous month. For example, if the past month is April, the monthly fixed rate may be the sum of the exchange rates for all days in April divided by 30 days, which is the number of days in April, or A monthly average rate announced by a bank or the like may be used as the monthly fixed rate. The above-mentioned average rate during the period and the rate at the time of closing are rates that are not fixed until the said period has passed (until the month of each financial statement has passed), whereas the monthly fixed rate is the rate at the end of each month. is the rate determined by

The monthly forecast rate is the forecast exchange rate for future months. The monthly expected rate is, for example, at least one exchange rate selected from the group consisting of an expected high price rate, an expected low price rate, and an expected average rate, which will be explained in the following paragraphs. The method for calculating the monthly forecast rate is not particularly limited, and a general method can be used. A rate may be used, or forecasted exchange rate data on economic forecasts announced by a bank or the like may be used as a monthly forecasted rate.

The expected high rate is the highest expected exchange rate in the future month. For example, if the future month is July, the highest expected exchange rate during July is the expected high rate.

The expected low rate is the lowest expected exchange rate in the future month. For example, if the future month is July, the lowest expected exchange rate during July is the expected low rate.

The expected average rate is the average exchange rate of the expected high rate and the expected low rate.

The Japanese currency conversion rate is an exchange rate used when converting a foreign currency amount into a Japanese currency amount when the first currency is a foreign currency and the second currency is Japanese yen (that is, Japanese currency). For example, when British pound (GBP)/Japanese currency (JPY) = XXX, conversion from British pound to Japanese currency is performed as 1 pound = XXX yen. Any of the average rate during the period, the rate at the time of settlement, the monthly fixed rate, the monthly forecast rate, the forecast high price rate, the forecast low price rate and the forecast average rate may be used as the Japanese currency conversion rate.

The euro conversion rate is an exchange rate used when converting an amount in a currency other than the euro into an amount in euro when the first currency is a currency other than the euro and the second currency is the euro. For example, when British pound (GBP)/Euro (EUR) = XXX, conversion from British pound to euro is performed with 1 pound = XXX euro. As the euro conversion rate, any of the average rate during the period, the rate at the time of settlement, the monthly fixed rate, the monthly forecast rate, the forecast high price rate, the forecast low price rate and the forecast average rate may be used.

The foreign currency conversion pattern master 106g, as shown in FIG. 3, is a master for determining and holding a conversion pattern at the time of outputting a form, for example, from a combination of a foreign currency general account classification name and an exchange rate type. For example, the foreign currency conversion pattern master 106g, as shown in FIG. including conversion patterns (foreign currency conversion patterns), etc. Details are described in [3. Specific example of processing], the operator acquires the combination of the desired foreign currency general account classification code and the desired exchange rate type code by specifying the desired foreign currency conversion pattern, and as a result, the desired Amounts in the first currency can be converted using a desired exchange rate.

The company master 106h is, for example, a master for managing company information. The company master 106h includes, for example, company identification data (company name) and currency identification data (currency code), as shown in FIG. The company specified by the company identification data is preferably, for example, an overseas subsidiary within a group company. In the company master 106h of FIG. 4, a currency code "USD" representing the dollar is set for "○○ Instruments" which is an overseas subsidiary of the United States. In addition, in the company master 106h of FIG. 8, a currency code "GBP" meaning pound is set for "British XX Instruments" which is an overseas subsidiary of the United Kingdom.

The control unit 102 is a CPU or the like that controls the currency conversion 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. Execute.

The control unit 102 functions conceptually, for example, (1) by referring to the conversion pattern master, and acquiring the general account item classification identification data and the exchange rate type identification data associated with the designated conversion pattern, and the like. and (2) referring to the general account item master, general account item identification data linked to the general account item classification identification data obtained by the item classification obtaining unit 102a. (3) an item acquiring unit 102b as an item acquiring unit to be acquired; (4) an amount acquisition unit 102c as an amount acquisition unit that acquires an amount in a first currency linked to general account item identification data; (5) the extraction target data; and (5) the extraction target data; Amount acquisition means for acquiring an amount in a first currency associated with the year and month belonging to the specified period, the specified company identification data, and the general account item identification data acquired by the item acquisition means, with reference to (6) with reference to the extraction target data, the year and month belonging to the specified period, the specified company identification data, and the general account item identification data acquired by the item acquisition means; (7) referring to the extraction target data, the year and month belonging to the specified period and the specified company identification (8) an amount acquisition unit 102c4 as an amount acquisition unit that acquires an actual amount in a foreign currency and a planned amount in a foreign currency linked to the data and the general account item identification data acquired by the item acquisition unit; and (8) refer to the exchange rate master. and an exchange rate acquisition unit 102d as an exchange rate acquisition unit for acquiring an exchange rate associated with the exchange rate type identification data acquired by the acquisition unit for the application start date and the item classification etc. belonging to the specified period. , (9) referring to the exchange rate master to obtain the exchange rate associated with the exchange rate type identification data obtained by the application start date belonging to the specified period and the item classification, etc. obtaining means; (10) an exchange rate acquisition unit 102d1 as an acquisition unit; and (10) the exchange rate type identification data acquired by the acquisition unit for the application start date belonging to the specified period and the item classification, etc., by referring to the exchange rate master. an exchange rate acquisition unit 102d2 as an exchange rate acquisition unit that acquires an exchange rate associated with the exchange rate master; (12) an exchange rate acquisition unit 102d3 as exchange rate acquisition means for acquiring an exchange rate associated with the exchange rate type identification data acquired by means; (13 ) Converting the amount in the first currency to the amount in the second currency by multiplying the amount in the first currency obtained by the amount obtaining means by the exchange rate obtained by the exchange rate obtaining means (14) multiplying the estimated amount in the foreign currency acquired by the estimated amount acquiring means by the exchange rate acquired by the exchange rate acquiring means to obtain the estimated amount in the foreign currency; (15) a conversion unit 102e1 as conversion means for converting an amount in Japanese yen; , a conversion unit 102e2 as conversion means for converting the amount in the first currency into the amount in the second currency; (17) a conversion unit 102e3 as conversion means for converting the actual amount in the foreign currency into an amount in Japanese yen by multiplying the exchange rate acquired by the means; If the said year and month included in the target data is before the year and month to which the specified reference date belongs, the monthly fixed rate obtained by the said exchange rate obtaining means will be added to the actual amount in foreign currency, which is the obtained amount. By multiplying, the actual amount in foreign currency is converted into an amount in Japanese yen, and the year and month included in the extraction target data linked to the amount acquired by the amount acquisition means are the years and months to which the specified reference date belongs. If it is after that, by multiplying the expected amount in the foreign currency, which is the acquired amount, by the monthly expected rate obtained by the exchange rate acquisition means, the expected amount in the foreign currency is converted into the amount in Japanese yen. (18) a currency acquisition unit 102f as currency acquisition means for acquiring currency identification data associated with the specified company identification data by referring to the company master; (19) the above (20) a form creation unit 102h as form creation means for creating a form in which the amount converted by the conversion means is described; and have. Details of the processing executed by each unit are described in [3. Specific example of processing].

[3. Specific example of processing]
A specific example of the processing according to this embodiment will be described in detail below. The processing according to this embodiment can be roughly divided into four functions: a prediction simulation function for exchange fluctuation risk, a currency conversion simulation function for multiple currencies, a monthly foreign currency conversion simulation function, and a future budget foreign currency conversion simulation function. Therefore, the following items will be described in this order.

[3-1. Predictive simulation function for exchange rate fluctuation risk]
First, the prediction simulation function of exchange fluctuation risk will be described in detail with reference to FIGS. 4 to 7. FIG. In this item [3-1], the amount (scheduled sales amount) in the first currency (dollars) of XX Instruments, an overseas subsidiary in the United States within the group company, is converted to the second currency (Japanese yen). It is assumed that the amount will be converted to the amount (planned sales amount).

In this item [3-1], from the sample data shown in FIG. 4, based on the extraction conditions shown in FIG. A case where the data (output image) shown in is extracted will be described.

(1) Item Classification Acquisition Processing The item classification acquisition unit 102a refers to the foreign currency conversion pattern master 106g and refers to the specified conversion pattern (foreign currency conversion pattern) and general account classification identification data (foreign currency general account classification code) and exchange rate type identification data (exchange rate type code).

Specifically, the designated foreign currency conversion patterns are, as shown in FIG. Expected pattern (expected average rate)”. In order to simplify the explanation below, only the processing when "300 exchange fluctuation forecast pattern (expected high price rate)" is designated among these three will be specifically described.

Referring to the foreign currency conversion pattern master 106g of FIG. 4, the foreign currency general account classification codes 001 and 002 are associated with the specified foreign currency conversion pattern "300 exchange fluctuation forecast pattern (expected high price rate)". Further, referring to the foreign currency conversion pattern master 106g in FIG. 4, the exchange rate type code associated with the specified foreign currency conversion pattern "300 Exchange fluctuation forecast pattern (forecast high price rate)" is 005.

As described above, the item classification acquisition unit 102a acquires 001 and 002 as the foreign currency general account item classification codes and 005 as the exchange rate type code, as shown in the foreign currency conversion pattern master 106g of FIG. Note that foreign currency general account classification codes 001 and 002 correspond to P/L income expense and B/S assets and liabilities, respectively, and exchange rate type code 005 corresponds to forecast high rate.

(2) Item Acquisition Processing The item acquisition unit 102b refers to the foreign currency general account item master 106c, and refers to the general account item classification identification data (foreign currency general account item classification code) acquired by the item classification acquisition unit 102a. Get account item identification data (general account item code).

Specifically, referring to the foreign currency general account item master 106c in FIG. It can be seen that it is.

From the above, the item acquisition unit 102b acquires 5000 and 1000 as the general account item code, but in this item [3-1], as explained at the beginning, the purpose is to see the planned sales amount. , and "Sales" will be specifically described below. Therefore, only 5000 of the general account item codes 5000 and 1000 obtained by the item obtaining unit 102b is shown in the foreign currency general account item master 106c of FIG.

(3) Planned Amount Acquisition Processing The planned amount acquisition unit 102c1 refers to the extraction target data 106a, and obtains the year and month belonging to the specified period (individual social accounting year and month), the specified company identification data (company name), and Acquire the planned amount (amount (budget)) in a foreign currency associated with the general account item identification data (general account item code) acquired by the item acquisition unit 102b.

Specifically, as shown in FIG. 5, the specified period is "target period: 2017/07/01 to 2017/09/30", so the individual social calendar years and months belonging to this period are 2017 /07, 2017/08 and 2017/09. The specified company name is "designated organization: XX Instruments", as shown in FIG. The general account item code obtained by the item obtaining unit 102b is 5000.

Referring to the extraction target data 106a in FIG. 4, it is associated with the individual social accounting year and month 2017/07, 2017/08, or 2017/09, and is associated with the company name XX Instruments, and is associated with the general account item code 5000. There are three amounts (budgets) of $30,500, $30,100 and $29,800.

From the above, as shown in the extraction target data 106a of FIG. 6, the planned amount acquisition unit 102c1 obtains the amount (budget) of 30,500 dollars (the amount of July 2017), 30,100 dollars (the amount of August 2017), and 29,800 dollars ( 2017/09 amount).

(4) Exchange Rate Acquisition Processing The exchange rate acquisition unit 102d1 refers to the exchange rate master 106f to refer to the exchange rate type identification data (exchange rate type code) and associated exchange rate.

Specifically, as shown in FIG. 5, the specified period is "target period: 2017/07/01 to 2017/09/30", so the application start date belonging to the specified period is In the exchange rate master 106f shown in FIG. Also, the exchange rate type code acquired by the item classification acquisition unit 102a is 005 as described in (1).

Referring to the exchange rate master 106f in FIG. 4, the exchange rate associated with the application start date 2017/07/01, 2017/08/01 or 2017/09/01 and associated with the exchange rate type code 005 is 118. They are 0 yen/dollar, 119.0 yen/dollar, and 120.0 yen/dollar.

From the above, the exchange rate acquisition unit 102d1, as shown in the exchange rate master 106f of FIG. Yen/dollar (the exchange rate on the application start date is 08/01/2017) and 120.0 yen/dollar (the exchange rate on the application start date is 09/01/2017) are obtained.

(4) 'Currency Acquisition Processing The exchange rate acquisition unit 102d1 can also acquire only the exchange rate for a predetermined currency from the exchange rate master 106f in the following manner.

First, the currency acquisition unit 102f refers to the company master 106h and acquires currency identification data (currency code) associated with specified company identification data (company name).

Specifically, as shown in FIG. 5, the specified company name is "designated organization: XX Instruments". Referring to the company master 106h in FIG. 4, the currency code associated with the company name XX Instruments is USD. Therefore, the currency acquisition unit 102f acquires USD as the currency code.

Next, the exchange rate acquisition unit 102d1 acquires an exchange rate associated with the currency identification data (currency code) acquired by the currency acquisition unit 102f.

Specifically, the currency code acquired by the currency acquisition unit 102f is USD. In the exchange rate master 106f of FIG. 4, 118.0 yen/dollar, 119.0 yen/dollar, and 120.0 yen/dollar all have currency codes of USD. will be obtained. However, although not shown, if an exchange rate of 130 yen/euro is included in the exchange rate master 106f of FIG. Only 0 yen/dollar, 119.0 yen/dollar and 120.0 yen/dollar can be obtained.

(5) Conversion Processing The conversion unit 102e1 multiplies the planned amount (amount (budget)) in the foreign currency acquired by the planned amount acquisition unit 102c1 by the exchange rate acquired by the exchange rate acquisition unit 102d1 to obtain the planned amount in foreign currency ( Convert the amount (budget) into the amount in Japanese yen.

Specifically, the amount (budget) acquired by the planned amount acquisition unit 102c1 is $30,500 (amount for July 2017), $30,100 (amount for August 2017), and $29,800, as described in (3). (Amount of 2017/09). Further, the expected high price rate acquired by the exchange rate acquisition unit 102d1 is 118.0 yen/dollar (the exchange rate on the application start date is 07/01/2017), 119.0 yen/dollar, as described in (4). The dollar (the exchange rate on the application start date is 08/01/2017) and 120.0 yen/dollar (the exchange rate on the application start date is 09/01/2017).

The conversion unit 102e1 uses the numerical values in the preceding paragraph to calculate the expected maximum sales amount as follows by calculating the amount (budget)×expected high price rate. That is, the conversion unit 102e1 calculates the expected maximum sales amount for July 2017 as 30,500 dollars x 118.0 yen/dollar = 3,599,000 yen, and calculates the expected maximum sales amount for August 2017 as 30,100 dollars x 119.0 yen/dollar = 3,581,900 yen, and the expected maximum sales amount for September 2017 is calculated as 29,800 dollars x 120.0 yen/dollar = 3,576,000 yen.

In the above, the case where "300 Exchange fluctuation forecast pattern (expected high price rate)" is specified as the foreign currency conversion pattern has been explained in detail. Pattern (estimated low price rate)” can also be obtained by executing the same processes as (1) to (4) to acquire the amount (budget) and the estimated low price rate. Then, the conversion unit 102e1 calculates the expected minimum sales amount as follows, using a formula of amount (budget)×expected low price rate. That is, the conversion unit 102e1 calculates the expected minimum sales amount for July 2017 as 30,500 dollars x 107.9 yen/dollar = 3,290,950 yen, and calculates the expected minimum sales amount for August 2017 as 30,100 dollars x 106.9 yen/dollar = 3,217,690 yen, and the expected minimum sales amount for September 2017 is calculated as 29,800 dollars x 106.1 yen/dollar = 3,161,780 yen.

Also, for the "320 Exchange rate fluctuation forecast pattern (forecast average rate)" specified as the foreign currency conversion pattern in the screen of FIG. 5, the amount (budget ) and the expected average rate can be obtained. Then, the conversion unit 102e1 calculates the expected average sales amount as follows, using the formula of amount (budget)×expected average rate. That is, the conversion unit 102e1 calculates the expected average sales amount for July 2017 as 30,500 dollars x 112.95 yen/dollar = 3,444,975 yen, and calculates the expected average sales amount for August 2017 as 30,100 dollars x 112.95 yen/dollar = 3,399,795 yen, and the expected average sales amount for September 2017 is calculated as 29,800 dollars x 113.05 yen/dollar = 3,368,890 yen.

FIG. 7 shows a table and a graph summarizing the predicted maximum sales amount, predicted minimum sales amount, and predicted average sales amount for each of July to September 2017 described above.

(6) Display execution processing The display execution unit 102g displays the amount converted by the conversion unit 102e1 on the screen.

Specifically, the display executing unit 102g displays the table and graph shown in FIG. 7 on the screen. This allows the operator to easily and quickly grasp the conversion result.

(7) Form Creation Process The form creation unit 102h creates a form in which the amount converted by the conversion unit 102e1 is described.

Specifically, the form creating unit 102h creates a form in which the amounts in the table and graph shown in FIG. 7 are described. Thereby, the operator can grasp the conversion result by the form.

(8) Effect As described above, according to the currency conversion device 100 according to the present embodiment, the planned amount in foreign currency can be easily converted into the amount in Japanese yen.

Further, according to the currency conversion device 100 according to the present embodiment, for example, the exchange rates included in the exchange rate master 106f are at least two exchange rates selected from the group consisting of an expected high price rate, an expected low price rate, and an expected average rate. In the case of an exchange rate, multiple types of conversion results calculated using multiple types of exchange rates can be compared. For example, using all three exchange rates, an expected high rate, an expected low rate, and an expected average rate, a comparison of expected highest sales, expected lowest sales, and expected average sales can be made as shown in FIG. Alternatively, using two exchange rates, an expected high rate and an expected low rate, a comparison can be made between the highest expected sales amount and the lowest expected sales amount.

In addition, in group management accounting, there has been a desire to convert future budget figures at the mid-term and predict performance fluctuations due to exchange rate fluctuations, but this has not been realized for the following reasons. In other words, in conventional consolidated accounting, the type of exchange rate (average rate during the period, the rate at the time of closing, the rate at the time of transaction, etc.) is distinguished by the type of item (PL income and expenses, BS assets and liabilities, BS net assets, etc.) and converted. However, it was difficult to make an accurate forecast because only one rate for conversion could be held for each of the above items and the exchange rate fluctuated with respect to the future budget.

On the other hand, according to the currency conversion device 100 according to the present embodiment, for example, by having the following features (A) to (C), the foreign currency amount of the overseas subsidiary can be calculated at a plurality of forecast rates (forecast High rate and expected low rate, etc.) and compared the conversion results, which made it possible to analyze the risk of future exchange rate fluctuations.
(A) A combination of the currency in the currency master 106d and the exchange rate type in the exchange rate type master 106e holds the exchange rate (anticipated high price rate, expected low price rate, expected average rate, etc.).
(B) The foreign currency general account classification master 106b holds the foreign currency general account classification (PL income/expenses, BS assets and liabilities, BS net assets, etc.) that summarizes the general account for foreign currency.
(C) Arbitrary combinations of exchange rate types and foreign currency general account classifications are held as foreign currency conversion patterns in the foreign currency conversion pattern master 106g.
Then, when outputting a form, it is possible to specify an arbitrary foreign currency conversion pattern in (C) to perform conversion, compare output results, and perform difference analysis.

[3-2. Currency conversion simulation function for multiple currencies]
Next, a currency conversion simulation function for multiple currencies will be described in detail with reference to FIGS. 8 to 11. FIG. In this item [3-2], the amount (actual sales amount) in the first currency (pound) of British XX Instruments, an overseas subsidiary in the UK within the group company, is converted to the second currency (Japanese yen). or Euro) is assumed to be converted into an amount (actual sales amount).

In this item [3-2], from the sample data shown in FIG. 8, based on the extraction conditions shown in FIG. A case where the data (output image) shown in is extracted will be described.

(1) Item Classification Acquisition Processing The item classification acquisition unit 102a refers to the foreign currency conversion pattern master 106g and refers to the specified conversion pattern (foreign currency conversion pattern) and general account classification identification data (foreign currency general account classification code) and exchange rate type identification data (exchange rate type code).

Specifically, the specified foreign currency conversion patterns are "400 Japanese currency conversion pattern" and "410 Euro conversion pattern", as shown in FIG. In order to simplify the explanation below, only the processing when "400 Japanese currency conversion pattern" is designated among these two will be specifically explained.

Referring to the foreign currency conversion pattern master 106g in FIG. 8, the foreign currency general account classification codes associated with the specified foreign currency conversion pattern "400 Japanese currency conversion pattern" are 001 and 002. Further, referring to the foreign currency conversion pattern master 106g in FIG. 8, the exchange rate type code associated with the specified foreign currency conversion pattern "400 Japanese currency conversion pattern" is 008.

As described above, the item classification acquisition unit 102a acquires 001 and 002 as the foreign currency general account item classification codes and 008 as the exchange rate type code, as shown in the foreign currency conversion pattern master 106g of FIG. The foreign currency general account classification codes 001 and 002 correspond to P/L income and expenses and B/S assets and liabilities, respectively, and the exchange rate type code 008 corresponds to the Japanese currency exchange rate.

(2) Item Acquisition Processing The item acquisition unit 102b refers to the foreign currency general account item master 106c, and refers to the general account item classification identification data (foreign currency general account item classification code) acquired by the item classification acquisition unit 102a. Get account item identification data (general account item code).

Specifically, referring to the foreign currency general account item master 106c in FIG. It can be seen that it is.

From the above, the item acquisition unit 102b acquires 5000 and 1000 as general account item codes, but in this item [3-2], as explained at the beginning, the purpose is to see the actual sales amount. , and "Sales" will be specifically described below. Therefore, the foreign currency general account item master 106c of FIG. 10 shows only 5000 of the general account item codes 5000 and 1000 obtained by the item obtaining unit 102b.

(3) Amount Acquisition Processing The amount acquisition unit 102c2 refers to the extraction target data 106a, acquires the year and month belonging to the specified period (individual social accounting year and month), the specified company identification data (company name), and the item. Acquire the amount in the first currency associated with the general account item identification data (general account item code) acquired in the unit 102b.

Specifically, as shown in FIG. 9, the specified period is "target period: 2017/04/01 to 2017/06/30". /04, 2017/05 and 2017/06. The specified company name is "Organization Designation: British XX Instruments", as shown in FIG. The general account item code obtained by the item obtaining unit 102b is 5000. Furthermore, as shown in FIG. 9, the category of the specified amount is "specified budget performance data: performance".

Referring to the extraction target data 106a in FIG. The amounts (actual results) associated with are three amounts of 29654.3 pounds, 28959.2 pounds and 29421.7 pounds.

From the above, the amount acquisition unit 102c2 obtains the amount (actual amount) of 29654.3 pounds (2017/04 amount), 28959.2 pounds (2017/05 amount), and Get 29421.7 pounds (2017/06 amount).

(4) Exchange Rate Acquisition Processing The exchange rate acquisition unit 102d2 refers to the exchange rate master 106f to refer to the exchange rate type identification data (exchange rate type code) and associated exchange rate.

Specifically, as shown in FIG. 9, the specified period is "target period: 2017/04/01 to 2017/06/30", so the application start date belonging to the specified period is In the exchange rate master 106f shown in FIG. Also, the exchange rate type code acquired by the item classification acquisition unit 102a is 008 as described in (1).

Referring to the exchange rate master 106f in FIG. 8, the exchange rate associated with the application start date 2017/04/01, 2017/05/01 or 2017/06/01 and associated with the exchange rate type code 008 is 135. 267 yen/pound, 140.55 yen/pound and 120.36 yen/pound.

From the above, as shown in the exchange rate master 106f of FIG. 10, the exchange rate acquisition unit 102d2 obtains the Japanese currency conversion rate of 135.267 yen/pound (2017/04/01 is the exchange rate of the application start date), 140.55 Yen/pound (the exchange rate on the application start date is 05/01/2017) and 120.36 yen/pound (the exchange rate on the application start date is 06/01/2017) are obtained.

(4) 'Currency Acquisition Processing The exchange rate acquisition unit 102d2 can also acquire only the exchange rate for a predetermined currency from the exchange rate master 106f in the following manner.

First, the currency acquisition unit 102f refers to the company master 106h and acquires currency identification data (currency code) associated with specified company identification data (company name).

Specifically, as shown in FIG. 9, the specified company name is "designated organization: English XX Instruments". Referring to the company master 106h in FIG. 8, the currency code associated with the company name, XX Instruments, is GBP. Therefore, the currency acquisition unit 102f acquires GBP as the currency code.

Next, the exchange rate acquisition unit 102d2 acquires an exchange rate associated with the currency identification data (currency code) acquired by the currency acquisition unit 102f.

Specifically, the currency code acquired by the currency acquisition unit 102f is GBP. In the exchange rate master 106f of FIG. 8, the currency codes of 135.267 yen/pound, 140.55 yen/pound and 120.36 yen/pound are all GBP. will be obtained. However, although not shown, if an exchange rate of 130 yen/dollar is included in the exchange rate master 106f of FIG. Only 267 yen/pound, 140.55 yen/pound and 120.36 yen/pound can be obtained.

(5) Conversion Processing The conversion unit 102e2 multiplies the amount (actual sales amount) in the first currency (pounds) acquired by the amount acquisition unit 102c2 by the exchange rate acquired by the exchange rate acquisition unit 102d2 to obtain the first Convert the amount (actual sales amount) in the first currency (pound) to the amount (actual sales amount) in the second currency (Japanese yen).

Specifically, the actual sales amount in pounds acquired by the amount acquiring unit 102c2 is 29654.3 pounds (2017/04 amount), 28959.2 pounds (2017/05 amount), as described in (3). ) and £29421.7 (2017/06 amounts). In addition, the Japanese currency conversion rate acquired by the exchange rate acquisition unit 102d2 is 135.267 yen/pound (2017/04/01 is the exchange rate on the application start date), 140.55 yen/pound, as described in (4). The pound (the exchange rate on the application start date is 05/01/2017) and 120.36 yen/pound (the exchange rate on the application start date is 06/01/2017).

The conversion unit 102e2 calculates the actual sales amount in Japanese yen using the numerical values in the preceding paragraph by the formula of actual sales amount in pounds×Japanese currency conversion rate as follows. That is, the conversion unit 102e2 calculates the actual sales amount in Japanese yen in April 2017 as 29654.3 pounds × 135.267 yen/pound ≒ 4,011,248 yen, and the sales amount in Japanese yen in May 2017 The actual sales amount was calculated as 28959.2 pounds × 140.55 yen/pound ≒ 4,070,216 yen, and the actual sales amount in Japanese yen in June 2017 was 29421.7 pounds × 120.36 yen/pound ≒ 3. , 541,196 yen. In the currency master 106d of FIG. 8, the fraction classification is set to "round off (to the first decimal place)", so these actual sales amounts in Japanese Yen are the values obtained by rounding the actual amount to the first decimal place. It has become.

If you want to convert the results of an overseas subsidiary into a currency and see the preliminary figures for the financial results, it is necessary to convert the results of the overseas subsidiary into a currency in the parent company's consolidated financial statements. "400 Japanese currency conversion pattern" is used as the conversion pattern).

The case where "400 Japanese currency conversion pattern" is specified as the foreign currency conversion pattern has been specifically described above. ) to (4), the actual sales amount in pounds and the euro conversion rate can be obtained. Then, the conversion unit 102e2 calculates the actual sales amount in euros by the formula of actual sales amount in pounds×euro conversion rate as follows. That is, the conversion unit 102e2 calculates the actual sales amount in euros in April 2017 as 29654.3 pounds × 1.12 euros/pound ≒ 33,213 euros, and the actual sales amount in euros in May 2017 is 28959. .2 pounds x 1.15 euros/pound ≈ 33,303 euros, and the actual sales amount in euros for June 2017 is calculated as 29421.7 pounds x 1.14 euros/pound ≈ 33,541 euros. In the currency master 106d of FIG. 8, the fraction classification is set to "round off (to the first decimal place)", so these actual sales amounts in euros are the values obtained by rounding off the actual amounts to the first decimal place. It's becoming

If you want to compare the performance of companies located in the euro zone, this kind of euro conversion is suitable because the impact of the yen exchange rate is not included in the conversion results (see "410 Euro Conversion Pattern" as a foreign currency conversion pattern. use).

FIG. 11 shows a table and a graph summarizing the actual sales amount in Japanese yen and the actual sales amount in Euro from April to June 2017 described above.

In addition, in this item [3-2], the conversion of the actual sales amount was explained, but if the budget is specified instead of the actual results in the "Specify budget actual data" on the screen in Fig. 9, Conversion can also be performed in a similar manner.

In addition, in this item [3-2], the case where the second currency (the currency to be converted) is Japanese yen or the euro has been explained, but the second currency is not particularly limited. It may be in pounds or the like. That is, the second currency (converted currency) is, for example, at least one currency selected from the group consisting of Japanese Yen, Euro, Dollar and Pound.

(6) Display execution processing The display execution unit 102g displays the amount converted by the conversion unit 102e2 on the screen.

Specifically, the display executing unit 102g displays the table and graph shown in FIG. 11 on the screen. This allows the operator to easily and quickly grasp the conversion result.

(7) Form Creation Process The form creation unit 102h creates a form in which the amount converted by the conversion unit 102e2 is described.

Specifically, the form creating unit 102h creates a form in which the amounts in the table and graph shown in FIG. 11 are described. Thereby, the operator can grasp the conversion result by the form.

(8) Effect As described above, according to the currency conversion device 100 according to the present embodiment, when the operator designates the second currency (conversion destination currency) at the time of currency conversion, the first currency (conversion source currency) currency) can be converted to an amount in a desired second currency (to-currency). That is, for example, if the operator designates "400 Japanese currency conversion pattern" as the foreign currency conversion pattern at the time of currency conversion, an amount in a certain foreign currency can be converted into an amount in Japanese currency, or " 410 Euro Conversion Pattern" can be specified to convert an amount in a currency to an amount in euros.

In addition, in group management accounting, for example, a corporate group operating in the European region converts into another currency other than yen (e.g., euro) so as not to be affected by the yen exchange rate. Although there has been a desire to use the above currencies properly, it has not been realized for the following reasons. In other words, in conventional consolidated accounting, the type of exchange rate (average rate during the period, the rate at the time of closing, the rate at the time of transaction, etc.) is distinguished by the type of item (PL income and expenses, BS assets and liabilities, BS net assets, etc.) and converted. However, it was difficult to switch the conversion destination currency because each item could have only one type of foreign currency and rate for conversion.

On the other hand, according to the currency conversion device 100 according to the present embodiment, for example, by having the following features (A) to (C), any currency can be converted according to the corporate group that is the data aggregation unit. It has become possible to convert and grasp the appropriate income and expenditure.
(A) A combination of the currency in the currency master 106d and the exchange rate type in the exchange rate type master 106e holds the conversion rate (Japanese currency conversion rate, euro conversion rate, US dollar conversion rate, etc.).
(B) The foreign currency general account classification master 106b holds the foreign currency general account classification (PL income/expenses, BS assets and liabilities, BS net assets, etc.) that summarizes the general account for foreign currency.
(C) Arbitrary combinations of exchange rate types and foreign currency general account classifications are held as foreign currency conversion patterns in the foreign currency conversion pattern master 106g.
Then, at the time of outputting the form, it is possible to specify an arbitrary foreign currency conversion pattern in (C) to perform conversion, and to perform conversion into an appropriate currency to be used at the time of output.

[3-3. Monthly foreign currency conversion simulation function]
Next, the monthly foreign currency conversion simulation function will be described in detail with reference to FIGS. 4, 12 and 13. FIG. In addition, in this item [3-3], the amount (actual sales amount) in the first currency (dollars) of XX Instruments, an overseas subsidiary in the United States within the group company, is converted to the second currency (Japanese yen). It is assumed that it will be converted to the amount (actual sales amount) by

In this item [3-3], from the sample data shown in FIG. 4, based on the extraction conditions shown in FIG. A case where the data (output image) shown in is extracted will be described.

(1) Item Classification Acquisition Processing The item classification acquisition unit 102a refers to the foreign currency conversion pattern master 106g and refers to the specified conversion pattern (foreign currency conversion pattern) and general account classification identification data (foreign currency general account classification code) and exchange rate type identification data (exchange rate type code).

Specifically, as shown in FIG. 12, the specified foreign currency conversion patterns are "100 monthly comparison pattern (end-of-term rate)" and "110 monthly comparison pattern (monthly fixed rate)". To simplify the explanation, only the processing when "100 monthly comparison patterns (rate at the end of the period)" is specified will be specifically explained below.

Referring to the foreign currency conversion pattern master 106g of FIG. 4, the foreign currency general account classification codes 001 and 002 are associated with the specified foreign currency conversion pattern "100 monthly comparison pattern (rate at the end of the period)". Further, referring to the foreign currency conversion pattern master 106g in FIG. 4, the exchange rate type codes associated with the specified foreign currency conversion pattern "100 monthly comparison pattern (end-of-term rate)" are 001 and 002.

As described above, the item classification acquisition unit 102a acquires 001 and 002 as foreign currency general account classification codes and 001 and 002 as exchange rate type codes, as shown in the foreign currency conversion pattern master 106g of FIG. Foreign currency general account classification codes 001 and 002 correspond to P/L income and expenses and B/S assets and liabilities, respectively, and exchange rate type codes 001 and 002 correspond to the average rate during the period and the rate at the end of the period, respectively. corresponds to

(2) Item Acquisition Processing The item acquisition unit 102b refers to the foreign currency general account item master 106c, and refers to the general account item classification identification data (foreign currency general account item classification code) acquired by the item classification acquisition unit 102a. Get account item identification data (general account item code).

Specifically, referring to the foreign currency general account item master 106c in FIG. It can be seen that it is.

As described above, the item acquiring unit 102b acquires 5000 and 1000 as general account item codes, as shown in the foreign currency general account item master 106c of FIG. General account item codes 5000 and 1000 correspond to "sales" and "cash", respectively.

(3) Actual Amount Acquisition Processing The actual amount acquisition unit 102c3 refers to the extraction target data 106a, and obtains the year and month belonging to the specified period (individual social accounting year and month), the specified company identification data (company name), and Acquire the actual amount in foreign currency associated with the general account item identification data (general account item code) acquired by the item acquisition unit 102b.

Specifically, as shown in FIG. 12, the specified period is "target period: 2017/04/01 to 2017/06/30". /04, 2017/05 and 2017/06. The specified company name is "designated organization: XX Instruments", as shown in FIG. The general account item codes obtained by the item obtaining unit 102b are 5000 and 1000. FIG.

Referring to the extraction target data 106a in FIG. 4, it is associated with the individual social accounting year and month 2017/04, 2017/05, or 2017/06, and is associated with the company name XX Instruments, and is associated with the general account item code 5000. The amounts (actual) are three amounts of $29654.3, $28959.2 and $29421.7. Further, referring to the extraction target data 106a in FIG. The associated amounts (actual results) are three amounts of $176,554.6, $184,634.4 and $181,659.4.

From the above, as shown in the extraction target data 106a in FIG. actual amount) and $29421.7 (actual sales amount for June 2017). In addition, as shown in the extraction target data 106a of FIG. 13, the actual amount acquisition unit 102c3 obtains $176,554.6 (cash on April 2017), $184,634.4 (cash on May 2017), and $181,659.4 as cash. Get dollars (cash on 06/2017).

(4) Exchange Rate Acquisition Processing The exchange rate acquisition unit 102d3 refers to the exchange rate master 106f to refer to the exchange rate type identification data (exchange rate type code) and associated exchange rate.

Specifically, as shown in FIG. 12, the specified period is "target period: 2017/04/01 to 2017/06/30", so the application start date belonging to the specified period is In the exchange rate master 106f shown in FIG. Also, the exchange rate type codes acquired by the item classification acquisition unit 102a are 001 and 002 as described in (1).

Referring to the exchange rate master 106f in FIG. 4, the exchange rate associated with 2017/04/01, 2017/05/01 or 2017/06/01 and associated with the exchange rate type code 001 is 115.0 yen/ is a dollar. Also, referring to the exchange rate master 106f in FIG. 4, the exchange rate linked to 2017/04/01, 2017/05/01 or 2017/06/01 and linked to the exchange rate type code 002 is 117.0 Yen/dollar.

As described above, the exchange rate acquisition unit 102d3 acquires 115.0 yen/dollar as the average exchange rate during the period and 117.0 yen/dollar as the rate at settlement as shown in the exchange rate master 106f of FIG. In this specific example [3-3], the average exchange rate during the period is the average exchange rate during the period from April to June, and the rate at the end of the period is the last day of the period from April to June (that is, , 2017/06/30), both of which are applicable to monetary conversion for all months from April to June.

(4) 'Currency Acquisition Processing The exchange rate acquisition unit 102d3 can also acquire only the exchange rate for a predetermined currency from the exchange rate master 106f in the following manner.

First, the currency acquisition unit 102f refers to the company master 106h and acquires currency identification data (currency code) associated with specified company identification data (company name).

Specifically, as shown in FIG. 12, the specified company name is "designated organization: XX Instruments". Referring to the company master 106h in FIG. 4, the currency code associated with the company name XX Instruments is USD. Therefore, the currency acquisition unit 102f acquires USD as the currency code.

Next, the exchange rate acquisition unit 102d3 acquires an exchange rate associated with the currency identification data (currency code) acquired by the currency acquisition unit 102f.

Specifically, the currency code acquired by the currency acquisition unit 102f is USD. In the exchange rate master 106f of FIG. 4, the currency codes of 115.0 yen/dollar and 117.0 yen/dollar are all USD, so the exchange rate acquisition unit 102d3 acquires all these dollars. However, although not shown, if an exchange rate of 130 yen/euro is included in the exchange rate master 106f of FIG. Only 0 yen/dollar and 117.0 yen/dollar can be obtained.

(5) Conversion Processing The conversion unit 102e3 multiplies the actual amount (actual amount) in foreign currency acquired by the actual amount acquiring unit 102c3 by the exchange rate acquired by the exchange rate acquiring unit 102d3 to obtain the actual amount (amount) in foreign currency. (Actual)) will be converted to the amount in Japanese yen.

Specifically, the amounts (actual results) obtained by the actual amount obtaining unit 102c3 are $29,654.3 (actual sales amount in April 2017), $28,959.2 (actual sales amount in April 2017), as described in (3) ) and $29,421.7 (actual sales amount in 2017/06). Also, the average exchange rate during the period obtained by the exchange rate obtaining unit 102d3 is 115.0 yen/dollar.

The conversion unit 102e3 uses the numerical values in the preceding paragraph to calculate the actual sales amount as follows by calculating the amount (actual amount)×average exchange rate during the term (this calculation is based on the foreign currency conversion pattern shown in FIG. 12). This is a calculation corresponding to the combination of the foreign currency general account classification code "001: P/L income and expense" and the exchange rate type code "001: average rate during the period" in the master 106g). That is, the conversion unit 102e3 calculates the actual sales amount in April 2017 as 29654.3 dollars x 115.0 yen/dollar ≒ 3,410,245 yen, and the actual sales amount in May 2017 is 28959.2 yen. Dollar x 115.0 yen/dollar = 3,330,308 yen, and the actual sales amount in June 2017 is calculated as 29421.7 dollars x 115.0 yen/dollar ≒ 3,383,496 yen. In the currency master 106d of FIG. 4, the fraction classification is set to "round off (to the first decimal place)". 496 yen is the value obtained by rounding the actual amount to the first decimal place.

Also, the amounts (actual results) acquired by the actual amount acquisition unit 102c3 are $176,554.6 (cash on April 2017), $184,634.4 (cash on May 2017), and $181,659, as described in (3). $.4 (cash on 06/06/2017). Also, the exchange rate at settlement acquired by the exchange rate acquisition unit 102d3 is 117.0 yen/dollar.

The conversion unit 102e3 uses the numerical values in the preceding paragraph to calculate the amount of cash as follows by calculating the amount (actual value) x the rate at the time of closing (this calculation is performed using the foreign currency conversion pattern master 106g shown in FIG. 12). , corresponding to the combination of the foreign currency general account classification code "002: B/S assets and liabilities" and the exchange rate type code "002: closing rate"). That is, the conversion unit 102e3 calculates the cash in April 2017 as 176,554.6 dollars x 117.0 yen/dollar ≈ 20,656,888 yen, and the cash in May 2017 as 184,634.4 dollars x 117.0 yen. Calculate 0 yen/dollar ≈ 21,602,225 yen, and calculate the cash in June 2017 as 181659.4 dollars x 117.0 yen/dollar ≈ 21,254,150 yen. In the currency master 106d of FIG. 4, the fraction classification is set to "round off (to the first decimal place)", so these actual sales amounts in Japanese yen are the values obtained by rounding the actual amount to the first decimal place. It has become.

The table summarizing the actual sales amount and cash for each of April to June 2017 described above is shown in Fig. 13, "(1) Foreign currency conversion pattern 100: When monthly comparison pattern (rate at the end of the period) is selected". show. In this way, if "100 monthly comparison pattern (rate at the end of the term)" is designated as the foreign currency conversion pattern, the data for each month can be confirmed at the end of the term.

In the above, we specifically explained the case where "100 monthly comparison pattern (rate at the end of the period)" is specified as the foreign currency conversion pattern. Pattern (Monthly Fixed Rate)” can also be obtained by executing the same processes as (1) to (4) to obtain the amount (actual) and the monthly rate (fixed).

Then, the conversion unit 102e3 calculates the actual sales amount as follows by calculating the amount (actual amount)×monthly rate (confirmed) (this calculation is performed in the foreign currency conversion pattern master 106g shown in FIG. 12). , the calculation corresponding to the combination of the foreign currency general account classification code "001: P/L revenue and expense" and the exchange rate type code "003: monthly rate (fixed)"). That is, the conversion unit 102e3 calculates the actual sales amount in April 2017 as 29654.3 dollars x 111.0 yen/dollar ≒ 3,291,627 yen, and the actual sales amount in May 2017 is 28959.2 dollars. Calculate as follows: dollar x 112.0 yen/dollar ≈ 3,243,430 yen, and the actual sales amount in June 2017 is calculated as 29421.7 dollars x 112.3 yen/dollar ≈ 3,304,057 yen. In the currency master 106d of FIG. 4, the fraction classification is set to "round off (to the first decimal place)", so these actual sales amounts in Japanese yen are the values obtained by rounding the actual amount to the first decimal place. It has become.

Further, the conversion unit 102e3 calculates the amount of cash as follows by calculating the amount of money (actual)×monthly rate (confirmed) (this calculation is based on the foreign currency in the foreign currency conversion pattern master 106g shown in FIG. This is a calculation corresponding to the combination of the general account item classification code "002: B/S assets and liabilities" and the exchange rate type code "003: monthly rate (fixed)"). That is, the conversion unit 102e3 calculates the cash in April 2017 as 176,554.6 dollars×111.0 yen/dollar ≒ 19,597,561 yen, and the cash in May 2017 as 184,634.4 dollars×112. Calculate 0 yen/dollar ≈ 20,679,053 yen, and calculate the cash in June 2017 as 181659.4 dollars x 112.3 yen/dollar ≈ 20,400,351 yen.

The table summarizing the actual sales amount and cash for each of April to June 2017 described above is shown in FIG. shown in Thus, if "110: monthly comparison pattern (monthly fixed rate)" is designated as the foreign currency conversion pattern, the data for each month can be confirmed at the end of each month.

(6) Display execution processing The display execution unit 102g displays the amount converted by the conversion unit 102e3 on the screen.

Specifically, the display executing unit 102g displays the table shown in FIG. 13 on the screen. This allows the operator to easily and quickly grasp the conversion result.

(7) Form Creation Process The form creation unit 102h creates a form in which the amount converted by the conversion unit 102e3 is described.

Specifically, the form creating unit 102h creates a form in which the amounts in the table shown in FIG. 13 are described. Thereby, the operator can grasp the conversion result by the form.

(8) Effect As described above, according to the currency conversion device 100 according to the present embodiment, the conversion of the actual amount in foreign currency into the amount in Japanese yen consists of the average rate during the period, the rate at the time of settlement, and the monthly fixed rate. It can be done using at least one arbitrary exchange rate selected from the group.

In addition, since the average exchange rate during the period and the exchange rate at the end of the period are not finalized until the month of the financial statement has passed, it was not possible to convert the amount into a foreign currency at the end of each month and grasp the management figures at an early stage. On the other hand, according to the currency conversion device 100 according to the present embodiment, for example, if a monthly fixed rate that is fixed at the end of each month is used, the amount is converted into a foreign currency at the end of each month, and the management figures are quickly obtained. can be grasped.

In addition, in order to enable comparison of management figures for the entire group and across companies, there has been a request to convert to the same currency and to quickly grasp the conversion results on a monthly basis. It wasn't possible for some reason. In other words, in conventional consolidated accounting, the type of exchange rate (average rate during the period, the rate at the time of closing, the rate at the time of transaction, etc.) is distinguished by the type of item (PL income and expenses, BS assets and liabilities, BS net assets, etc.) and converted. However, it was not possible to use multiple exchange rates, such as provisional rates during the month, because only one type of exchange rate was available for each item.

On the other hand, according to the currency conversion device 100 according to the present embodiment, for example, by having the following features (A) to (C), each data output timing (eg, monthly and yearly) It is now possible to switch the foreign currency conversion rate of overseas subsidiaries.
(A) The exchange rate (average rate during term, rate at closing, rate at transaction, monthly rate, etc.) is held by combination of currency in currency master 106d and exchange rate type in exchange rate type master 106e.
(B) The foreign currency general account classification master 106b holds the foreign currency general account classification (PL income/expenses, BS assets and liabilities, BS net assets, etc.) that summarizes the general account for foreign currency.
(C) Arbitrary combinations of exchange rate types and foreign currency general account classifications are held as foreign currency conversion patterns in the foreign currency conversion pattern master 106g.
Then, when outputting a form, it is possible to specify an arbitrary foreign currency conversion pattern in (C) to perform conversion, and perform conversion at an appropriate exchange rate to be used at the time of output.

[3-4. Future budget foreign currency conversion simulation function]
Finally, the future budget foreign currency conversion simulation function will be described in detail with reference to FIGS. 4, 14 and 15. FIG. In this item [3-4], the amount (scheduled sales amount and actual sales amount) in the first currency (dollars) of XX Instruments, an overseas subsidiary in the United States within the group company, shall be converted to the second currency. (Japanese yen) is assumed to be converted into an amount (planned sales amount and actual sales amount).

In this item [3-4], from the sample data shown in FIG. 4, based on the extraction conditions shown in FIG. A case where the data (output image) shown in is extracted will be described.

(1) Item Classification Acquisition Processing The item classification acquisition unit 102a refers to the foreign currency conversion pattern master 106g and refers to the specified conversion pattern (foreign currency conversion pattern) and general account classification identification data (foreign currency general account classification code) and exchange rate type identification data (exchange rate type code).

Specifically, as shown in FIG. 14, the specified foreign currency conversion patterns are "200 Expected Landing Pattern (Fixed Rate)" and "210 Expected Landing Pattern (Expected Rate)".

Referring to the foreign currency conversion pattern master 106g of FIG. 4, the foreign currency general account classification codes 001 and 002 are associated with the specified foreign currency conversion pattern "200 expected landing pattern (fixed rate)". Further, referring to the foreign currency conversion pattern master 106g in FIG. 4, the exchange rate type code associated with the specified foreign currency conversion pattern "200 expected landing pattern (fixed rate)" is 003.

Referring to the foreign currency conversion pattern master 106g of FIG. 4, the foreign currency general account classification codes 001 and 002 are associated with the designated foreign currency conversion pattern "210 expected landing pattern (expected rate)". Further, referring to the foreign currency conversion pattern master 106g in FIG. 4, the exchange rate type code associated with the designated foreign currency conversion pattern "210 expected landing pattern (expected rate)" is 004.

As described above, the item classification acquisition unit 102a acquires 001 and 002 as foreign currency general account classification codes and 003 and 004 as exchange rate type codes, as shown in the foreign currency conversion pattern master 106g of FIG. Foreign currency general account classification codes 001 and 002 correspond to P/L income and expenses and B/S assets and liabilities, respectively, and exchange rate type codes 003 and 004 correspond to monthly rate (fixed) and It corresponds to the monthly rate (forecast).

(2) Item Acquisition Processing The item acquisition unit 102b refers to the foreign currency general account item master 106c, and refers to the general account item classification identification data (foreign currency general account item classification code) acquired by the item classification acquisition unit 102a. Get account item identification data (general account item code).

Specifically, referring to the foreign currency general account item master 106c in FIG. It can be seen that it is.

From the above, the item acquisition unit 102b acquires 5000 and 1000 as general account item codes. Since this is the purpose, only the case where the general account item code 5000 corresponding to "sales" is acquired will be specifically described below. Therefore, the foreign currency general account item master 106c of FIG. 15 shows only 5000 of the general account item codes 5000 and 1000 obtained by the item obtaining unit 102b.

(3) Amount Acquisition Processing The amount acquisition unit 102c4 refers to the extraction target data 106a, acquires the year and month belonging to the specified period (individual social accounting year and month), the specified company identification data (company name), and the item. Acquire the actual amount in foreign currency and the planned amount in foreign currency associated with the general account item identification data (general account item code) acquired in section 102b.

Specifically, as shown in FIG. 14, the designated period is "target period: 2017/04/01 to 2017/09/30". /04, 2017/05, 2017/06, 2017/07, 2017/08 and 2017/09. The specified company name is "designated organization: XX Instruments", as shown in FIG. The general account item code obtained by the item obtaining unit 102b is 5000.

Referring to the extraction target data 106a in FIG. The amounts (actual results) that are tied and tied to the general account code 5000 are $29,654.3, $28,959.2, and $29,421.7. Further, referring to the extraction target data 106a in FIG. The amount (budget) associated with Instruments and associated with general account code 5000 is $30000.0, $29000.0, $29500.0, $30500.0, $30100.0 and $29800.0. There are 6 amounts.

From the above, the amount acquisition unit 102c4 obtains the actual sales amount of 29654.3 dollars (actual sales amount in April 2017), 28959.2 dollars (actual sales amount in May 2017), as shown in the extraction target data 106a of FIG. amount) and $ 29421.7 (actual sales amount of June 2017), and the planned sales amount is $ 30000.0 (planned sales amount of April 2017), $ 29000.0 (planned sales amount of May 2017 ), $29500.0 (planned sales for June 2017), $30500.0 (planned sales for July 2017), $30100.0 (planned sales for August 2017) and $29800.0 (2017 /09).

(4) Exchange Rate Acquisition Processing The exchange rate acquisition unit 102d4 refers to the exchange rate master 106f to refer to the exchange rate type identification data (exchange rate Get the monthly fixed rate and monthly forecast rate associated with the type code).

Specifically, as shown in FIG. 14, the specified period is "target period: 2017/04/01 to 2017/09/30", so the application start date belonging to the specified period is In the exchange rate master 106f shown in FIG. 4, there are six of 2017/04/01, 2017/05/01, 2017/06/01, 2017/07/01, 2017/08/01 and 2017/09/01. Also, the exchange rate type codes acquired by the item classification acquisition unit 102a are 003 and 004 as described in (1).

Referring to the exchange rate master 106f in FIG. 4, the , the exchange rates associated with the exchange rate type code 003 are 110.267 yen/dollar, 112.195 yen/dollar, and 108.96 yen/dollar. Also, referring to the exchange rate master 106f in FIG. 4, the , and the exchange rates associated with the exchange rate type code 004 are 111.0 yen/dollar, 112.0 yen/dollar, 112.3 yen/dollar, 111.1 yen/dollar, 112.6 yen/dollar and It is 113.0 yen/dollar.

From the above, as shown in the exchange rate master 106f in FIG. 15, the exchange rate acquisition unit 102d4 obtains 110.267 yen/dollar (2017/04/01 is the exchange rate of the application start date), 112.267 yen/dollar as the monthly fixed rate. 195 yen/dollar (the exchange rate on the application start date is 05/01/2017) and 108.96 yen/dollar (the exchange rate on the application start date is 06/01/2017) are obtained. Further, the exchange rate acquisition unit 102d4, as shown in the exchange rate master 106f of FIG. Yen/dollar (exchange rate on May 1, 2017), 112.3 yen/dollar (exchange rate on June 1, 2017), 111.1 yen/dollar (on July 2017) 01 is the exchange rate on the application start date), 112.6 yen/dollar (2017/08/01 is the exchange rate on the application start date), and 113.0 yen/dollar (2017/09/01 is the exchange rate on the application start date) ).

(4) 'Currency Acquisition Processing The exchange rate acquisition unit 102d4 can also acquire only the exchange rate for a predetermined currency from the exchange rate master 106f in the following manner.

First, the currency acquisition unit 102f refers to the company master 106h and acquires currency identification data (currency code) associated with specified company identification data (company name).

Specifically, as shown in FIG. 14, the specified company name is "designated organization: XX Instruments". Referring to the company master 106h in FIG. 4, the currency code associated with the company name XX Instruments is USD. Therefore, the currency acquisition unit 102f acquires USD as the currency code.

Next, the exchange rate acquisition unit 102d4 acquires an exchange rate associated with the currency identification data (currency code) acquired by the currency acquisition unit 102f.

Specifically, the currency code acquired by the currency acquisition unit 102f is USD. In the exchange rate master 106f of FIG. 4, 110.267 yen/dollar, 112.195 yen/dollar, 108.96 yen/dollar, 111.0 yen/dollar, 112.0 yen/dollar, and 112.3 yen/dollar , 111.1 yen/dollar, 112.6 yen/dollar, and 113.0 yen/dollar all have the currency code of USD. Become. However, although not shown, if an exchange rate of 130 yen/euro is included in the exchange rate master 106f of FIG. Only one rate can be obtained.

(5) Conversion Processing In this item, the conversion processing when the specified reference date is 2017/06/30 and 2017/05/31 will be described separately for each case.

(5-1) When the designated reference date is 2017/06/30 ) is before the year and month to which the specified reference date belongs, the actual amount in foreign currency, which is the acquired amount, is multiplied by the monthly fixed rate acquired by the exchange rate acquisition unit 102d4, resulting in the actual amount in foreign currency Convert the amount into Japanese Yen.

Specifically, among the individual social accounting years and months (2017/04 to 2017/09) included in the extraction target data 106a of FIG. is before the year and month (2017/06) to which the specified reference date (2017/06/30) belongs. Therefore, the actual amount in foreign currency, which is the acquired amount, is $29,654.3 (actual sales amount in April 2017), $28,959.2 (actual sales amount in May 2017), and $29,421.7 (actual sales amount in May 2017). 06 actual sales amount). Also, the monthly fixed rate acquired by the exchange rate acquisition unit 102d4 is 110.267 yen/dollar (the exchange rate on the application start date is 04/01/2017), 112.195 yen, as described in (4). /dollar (the exchange rate on the application start date is 05/01/2017) and 108.96 yen/dollar (the exchange rate on the application start date is 06/01/2017).

The conversion unit 102e4 calculates the actual sales amount in Japanese yen as follows by calculating the actual sales amount in dollars×monthly fixed rate using the numerical values in the preceding paragraph. That is, the conversion unit 102e4 calculates the actual sales amount in Japanese yen in April 2017 as 29654.3 dollars × 110.267 yen/dollar ≒ 3,269,891 yen, and the sales amount in Japanese yen in May 2017 The actual sales amount was calculated as 28959.2 dollars x 112.195 yen/dollar ≒ 3,249,077 yen, and the actual sales amount in Japanese yen in June 2017 was 29421.7 dollars x 108.96 yen/dollar ≒ 3. , 205,788 yen. In the currency master 106d of FIG. 4, the fraction classification is set to "round off (to the first decimal place)", so these actual sales amounts in Japanese yen are the values obtained by rounding the actual amount to the first decimal place. It has become.

On the other hand, if the year and month (individual social accounting year and month) included in the extraction target data 106a associated with the amount acquired by the amount acquisition unit 102c4 is later than the year and month to which the specified reference date belongs, By multiplying the expected amount in foreign currency, which is the acquired amount, by the monthly expected rate acquired by the exchange rate acquiring unit 102d4, the expected amount in foreign currency is converted into an amount in Japanese yen.

Specifically, among the individual social accounting years and months (2017/04 to 2017/09) included in the extraction target data 106a of FIG. is later than the year and month (2017/06) to which the specified reference date (2017/06/30) belongs. Therefore, the planned amount in foreign currency, which is the acquired amount, is $30,500.0 (scheduled sales for July 2017), $30,100.0 (scheduled sales for August 2017), and $29,800.0 (scheduled for August 2017). 09 planned sales amount). Also, as described in (4), the monthly forecast rate acquired by the exchange rate acquisition unit 102d4 is 111.1 yen/dollar (the exchange rate on the application start date is 07/01/2017), 112.6 yen /dollar (the exchange rate on the application start date is 08/01/2017) and 113.0 yen/dollar (the exchange rate on the application start date is 09/01/2017).

The conversion unit 102e4 uses the numerical values in the preceding paragraph to calculate the expected sales amount in Japanese yen by calculating the expected sales amount in dollars×monthly expected rate as follows. That is, the conversion unit 102e4 calculates the estimated sales amount in Japanese yen in July 2017 as 30500.0 dollars x 111.1 yen/dollar = 3,388,550 yen, and the sales amount in Japanese yen in August 2017 The planned amount is calculated as 30100.0 dollars x 112.6 yen/dollar = 3,389,260 yen, and the planned sales amount for September 2017 is 29800.0 dollars x 113.0 yen/dollar = 3,367, It is calculated as 400 yen.

The table summarizing the actual sales amount in Japanese yen for each of April to June 2017 and the planned sales amount in Japanese yen for each of July to September 2017 described above is shown in FIG. In the case of June 30”.

(5-2) If the specified reference date is 2017/05/31 In (5-1), for 2017/04 to 2017/06, the calculation of actual sales amount in dollars × monthly fixed rate The actual sales amount in Japanese yen was calculated, and for July 2017 to September 2017, the planned sales amount in Japanese yen was calculated by calculating the planned sales amount in dollars × the monthly expected rate.

On the other hand, in this item (5-2), the individual social budget year and month (2017/04 to 2017/09) included in the extraction target data 106a of FIG. Among them, those before the year and month (2017/05) to which the specified reference date (2017/05/31) belongs are 2017/04 to 2017/05. Then, the specified reference date (2017/05/05) among the individual social accounting years and months (2017/04 to 2017/09) included in the extraction target data 106a of FIG. 31) belongs to 2017/06 to 2017/09 after the year (2017/05).

For this reason, in this item (5-2), for 2017/04-2017/05, the actual sales amount in Japanese yen is calculated by calculating the actual sales amount in dollars × the monthly fixed rate, and 2017/06- As for 2017/09, the expected sales amount in Japanese yen can be calculated by calculating the expected sales amount in US dollars×monthly expected rate. Except for 2017/06, the actual sales amount or expected sales amount can be calculated by the same calculation as in (5-1), so the explanation is omitted.

The conversion unit 102e4 calculates the expected sales amount in Japanese yen in June 2017 as 29500.0 dollars×112.3 yen/dollar=3,312,850 yen.

The table summarizing the actual sales amount in Japanese yen for each of April to May 2017 and the planned sales amount in Japanese yen for each of June to September 2017 described above is shown in FIG. In the case of May 31st”.

As described above in (5-1) and (5-2), according to the currency conversion device 100 according to the present embodiment, for example, if the operator specifies a desired reference date, the reference date belongs to Calculate the actual sales amount in Japanese yen for the months before the year and month, and calculate the planned sales amount in Japanese yen for the years after the relevant reference date. You can freely set the point of time that becomes the boundary of the planned amount.

(6) Display execution processing The display execution unit 102g displays the amount converted by the conversion unit 102e4 on the screen.

Specifically, the display executing unit 102g displays the table shown in FIG. 15 on the screen. This allows the operator to easily and quickly grasp the conversion result.

(7) Form Creation Process The form creation unit 102h creates a form in which the amount converted by the conversion unit 102e4 is described.

Specifically, the form creating unit 102h creates a form in which the amounts in the table shown in FIG. 15 are described. Thereby, the operator can grasp the conversion result by the form.

(8) Effect As described above, according to the currency conversion device 100 according to the present embodiment, it is possible to simultaneously grasp the actual amount of money in the past and the expected amount of money in the future.

In addition, in group management accounting, there has been a request to perform monthly analysis using past performance and future budget figures in order to predict the performance of management targets, but this has not been realized for the following reasons. . In other words, in conventional consolidated accounting, the type of exchange rate (average rate during the period, the rate at the time of closing, the rate at the time of transaction, etc.) is distinguished by the type of item (PL income and expenses, BS assets and liabilities, BS net assets, etc.) and converted. However, we could only have one type of conversion rate for each item, and we could not use it for the future budget because the exchange rate was not fixed (that is, if the exchange rate was not yet fixed, budget could not be calculated).

On the other hand, according to the currency conversion device 100 according to the present embodiment, for example, by having the following features (A) to (C), a fixed exchange rate for actual conversion of an overseas subsidiary and a future budget It became possible to switch the expected exchange rate of
(A) The exchange rate (monthly fixed rate, monthly forecast rate, etc.) is held by combining the currency in the currency master 106d and the exchange rate type in the exchange rate type master 106e.
(B) The foreign currency general account classification master 106b holds the foreign currency general account classification (PL income/expenses, BS assets and liabilities, BS net assets, etc.) that summarizes the general account for foreign currency.
(C) Arbitrary combinations of exchange rate types and foreign currency general account classifications are held as foreign currency conversion patterns in the foreign currency conversion pattern master 106g.
Then, when outputting a form, it is possible to specify an arbitrary foreign currency conversion pattern in (C) to perform conversion, and perform conversion at an appropriate exchange rate to be used at the time of output.

[3-5. summary]
As described above in [3-1] to [3-4], according to the currency conversion device 100 according to the present embodiment, for example, even in a group company having a hierarchical structure as shown in FIG. Corporate strategists, etc., can quickly grasp and analyze the management figures of the company and the group as a whole. Such understanding and analysis can be made possible, for example, by collecting and aggregating data from financial accounting systems of companies (individual companies) belonging to the group company.

In addition, in the currency conversion device 100 according to the present embodiment, the operator can arbitrarily combine the contents of [3-1] to [3-4] and use them. For example, while converting the amount in pounds of the British overseas subsidiary into the amount in euros (contents of [3-2]), the expected maximum sales amount, minimum expected sales amount, and expected average sales amount in euro conversion are grasped ([ 3-1]), the contents of [3-2] and [3-1] can be used in combination. In addition, for example, while converting the amount in pounds of the British overseas subsidiary into the amount in euros (contents of [3-2]), the past performance amount and the future forecast amount can be grasped at the same time in terms of euro conversion ([3-2] 4]), the contents of [3-2] and [3-4] can be used in combination.

[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.

In addition, regarding the currency conversion device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the currency conversion device 100, particularly the processing functions performed by the control unit, may be implemented in whole or in part 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 device to execute the processing described in this embodiment, and the currency conversion device if necessary. 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.

Also, this computer program may be stored in an application program server connected to the currency conversion apparatus 100 via any network, and all or part of it can be downloaded 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 Blu-ray (registered trademark) Disc, etc. 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 structure, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the 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 currency conversion 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. Also, the currency conversion device 100 may be realized by installing software (including programs, data, etc.) for realizing the processing described in the present embodiment in the device.

Furthermore, the specific form of distribution and integration of devices is not limited to the one shown in the figure, 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 in all industries and industries, but is particularly useful in industries that perform group management accounting and consolidated accounting.

100 currency conversion device 102 control unit
102a Subject classification acquisition unit
102b Subject Acquisition Unit
102c Amount Acquisition Unit
102c1 Expected amount acquisition unit
102c2 Amount Acquisition Unit
102c3 Actual amount acquisition unit
102c4 Amount Acquisition Unit
102d exchange rate acquisition unit
102d1 Exchange rate acquisition unit
102d2 Exchange rate acquisition unit
102d3 Exchange rate acquisition unit
102d4 Exchange rate acquisition unit
102e converter
102e1 converter
102e2 converter
102e3 converter
102e4 converter
102f Currency Acquisition Unit
102g display execution unit
102h form creation unit 104 communication interface unit 106 storage unit
106a Extraction target data
106b Foreign Currency General Account Classification Master
106c Foreign Currency General Account Master
106d Currency master
106e Exchange rate type master
106f Exchange rate master
106g Foreign currency conversion pattern master
106h company master 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (5)

A foreign currency conversion device comprising a control unit and a storage unit,
The storage unit contains
Company identification data, general account identification data for identifying account items, estimated amount in foreign currency, and the expected date of occurrence of said estimated amount, or company identification data and general account identification for identifying account items Extraction target data including data, actual amount in foreign currency, and the month and year when the actual amount was generated;
a general account master including general account identification data and general account classification identification data for identifying a journal entry classification for said account;
The expected exchange rate used when converting the aforementioned planned amount or actual amount in a foreign currency into an amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the average for the period consisting of the aforementioned past months At least one actual exchange rate selected from the group consisting of the average exchange rate during the term, which is the exchange rate of the period, and the settlement-time rate, which is the exchange rate at the end of the period, and the expected exchange rate and the actual exchange rate corresponding to an exchange rate master including exchange rate type identification data and application start dates of the expected exchange rate and the actual exchange rate;
a conversion pattern master including information including a plurality of combinations of general account classification identification data and exchange rate type identification data as one conversion pattern, and comprising a plurality of the conversion patterns;
is stored and
The control unit
an item classification acquisition means for acquiring a plurality of combinations of general account item classification identification data and exchange rate type identification data for each of two or more designated conversion patterns by referring to the conversion pattern master;
an item acquiring means for acquiring general account item identification data linked to the general account item classification identification data acquired by the item classification acquisition means by referring to the general account item master;
With reference to the extraction target data, the year and month in which the estimated amount is expected to occur, or the year and month in which the actual amount occurs, the specified company identification data, and the item acquisition means belonging to the specified period a foreign currency amount acquiring means for acquiring a planned amount or an actual amount in a foreign currency associated with the acquired general account item identification data;
An exchange rate acquisition means for referring to the exchange rate master and acquiring an exchange rate associated with the exchange rate type identification data acquired by the application start date and the item classification etc. acquisition means belonging to the specified period;
Multiplying the planned amount or the actual amount in the foreign currency obtained by the foreign currency amount obtaining means by the exchange rate obtained by the exchange rate obtaining means, thereby converting the planned amount or the actual amount in the foreign currency into an amount in Japanese yen. a conversion means;
a display execution means for displaying the amount in Japanese yen, which is the result of conversion by the conversion means, for each of the specified two or more conversion patterns;
to provide
A foreign currency conversion device characterized by: The display execution means converts the result of conversion by the conversion means, the amount in Japanese yen converted by multiplying the actual amount of foreign currency for each month by the actual exchange rate, the actual amount of foreign currency for each month, and the expected exchange rate Display the amount in Japanese yen converted by multiplying the rate, or the amount in Japanese yen converted by multiplying the expected amount of foreign currency for each month by the expected exchange rate, for each of the two or more specified conversion patterns. to do
The foreign currency conversion device according to claim 1, characterized by: The display execution means converts an amount in Japanese yen converted by multiplying the actual amount of foreign currency for each month by the actual exchange rate, which is the result of conversion by the conversion means, and the planned amount of foreign currency for each month to the actual exchange rate. Display the amount in Japanese yen converted by multiplying the rate, or the amount in Japanese yen converted by multiplying the expected amount of foreign currency for each month by the expected exchange rate, for each of the two or more specified conversion patterns. to do
3. The foreign currency conversion device according to claim 1 or 2, characterized by: A foreign currency conversion method executed by an information processing device comprising a control unit and a storage unit,
The storage unit contains
Company identification data, general account identification data for identifying account items, estimated amount in foreign currency, and the expected date of occurrence of said estimated amount, or company identification data and general account identification for identifying account items Extraction target data including data, actual amount in foreign currency, and the month and year when the actual amount occurred;
a general account master including general account identification data and general account classification identification data for identifying a journal entry classification for said account;
The expected exchange rate used when converting the aforementioned planned amount or actual amount in a foreign currency into an amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the average for the period consisting of the aforementioned past months At least one actual exchange rate selected from the group consisting of the average exchange rate during the term, which is the exchange rate of the period, and the settlement-time rate, which is the exchange rate at the end of the period, and the expected exchange rate and the actual exchange rate corresponding to an exchange rate master including exchange rate type identification data and application start dates of the expected exchange rate and the actual exchange rate;
a conversion pattern master including information including a plurality of combinations of general account classification identification data and exchange rate type identification data as one conversion pattern, and comprising a plurality of the conversion patterns;
is stored and
executed by the control unit;
an item classification acquisition step of obtaining a plurality of combinations of general account classification identification data and exchange rate type identification data for each of two or more specified conversion patterns by referring to the conversion pattern master;
an item acquiring step of referring to the general account item master and acquiring general account item identification data linked to the general account item classification identification data acquired in the item classification etc. acquiring step;
By referring to the data to be extracted, the year and month in which the estimated amount is expected to occur, or the year and month in which the actual amount occurs, the specified company identification data, and the item acquisition step belonging to the specified period, with reference to the extraction target data a foreign currency amount acquisition step of acquiring a planned amount or an actual amount in a foreign currency associated with the acquired general account item identification data;
An exchange rate acquisition step of referring to the exchange rate master and acquiring an exchange rate associated with the exchange rate type identification data acquired in the application start date and the item classification etc. acquisition step belonging to the specified period;
Multiplying the planned amount or actual amount in the foreign currency obtained in the foreign currency amount obtaining step by the exchange rate obtained in the exchange rate obtaining step, thereby converting the planned amount or actual amount in foreign currency into an amount in Japanese yen. a conversion step;
a display execution step of displaying, for each of the specified two or more conversion patterns, the amount in Japanese yen that is the result of conversion in the conversion step;
including
A foreign currency conversion method characterized by: A foreign currency conversion program to be executed by an information processing device comprising a control unit and a storage unit,
The storage unit contains
Company identification data, general account identification data for identifying account items, estimated amount in foreign currency, and the expected date of occurrence of said estimated amount, or company identification data and general account identification for identifying account items Extraction target data including data, actual amount in foreign currency, and the month and year when the actual amount was generated;
a general account master including general account identification data and general account classification identification data for identifying a journal entry classification for said account;
The expected exchange rate used when converting the aforementioned planned amount or actual amount in a foreign currency into an amount in Japanese yen, the monthly fixed rate that is the fixed exchange rate in the past month, and the average for the period consisting of the aforementioned past months At least one actual exchange rate selected from the group consisting of the average exchange rate during the term, which is the exchange rate of the period, and the settlement-time rate, which is the exchange rate at the end of the period, and the expected exchange rate and the actual exchange rate corresponding to an exchange rate master including exchange rate type identification data and application start dates of the expected exchange rate and the actual exchange rate;
a conversion pattern master including information including a plurality of combinations of general account classification identification data and exchange rate type identification data as one conversion pattern, and comprising a plurality of the conversion patterns;
is stored and
for causing the control unit to execute
an item classification acquisition step of obtaining a plurality of combinations of general account classification identification data and exchange rate type identification data for each of two or more specified conversion patterns by referring to the conversion pattern master;
an item acquiring step of referring to the general account item master and acquiring general account item identification data linked to the general account item classification identification data acquired in the item classification etc. acquiring step;
By referring to the data to be extracted, the year and month in which the estimated amount is expected to occur, or the year and month in which the actual amount occurs, the specified company identification data, and the item acquisition step belonging to the specified period, with reference to the extraction target data a foreign currency amount acquisition step of acquiring a planned amount or an actual amount in a foreign currency associated with the acquired general account item identification data;
An exchange rate acquisition step of referring to the exchange rate master and acquiring an exchange rate associated with the exchange rate type identification data acquired in the application start date and the item classification etc. acquisition step belonging to the specified period;
Multiplying the planned amount or actual amount in the foreign currency obtained in the foreign currency amount obtaining step by the exchange rate obtained in the exchange rate obtaining step, thereby converting the planned amount or actual amount in foreign currency into an amount in Japanese yen. a conversion step;
a display execution step of displaying, for each of the specified two or more conversion patterns, the amount in Japanese yen that is the result of conversion in the conversion step;
including
A foreign currency conversion program characterized by:

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