JP7499113B2 - Real estate transaction processing device, real estate transaction processing method, and real estate transaction processing program - Google Patents

Description

The present invention relates to a real estate transaction processing device, a real estate transaction processing method, and a real estate transaction processing program.

Patent document 1 discloses a configuration for automatically calculating profits and losses on the sale of real estate assets such as land and buildings by comparing the sale price with the book value.

JP 2009-86895 A

However, the invention described in Patent Document 1 above had the problem that it was not possible to automatically calculate the profit or loss on sale while taking into account the selling expenses when selling assets.

The present invention has been made in consideration of the above problems, and aims to provide a real estate transaction processing device, a real estate transaction processing method, and a real estate transaction processing program that can automatically calculate the sales profit or loss from the sales price, sales expenses, and book value when selling real estate.

In order to solve the above-mentioned problems and achieve the objective, the real estate transaction processing device of the present invention is a real estate transaction processing device equipped with a memory unit and a control unit, the memory unit is equipped with a fixed asset storage means for storing fixed asset data in which the book value at the time of the sale of the real estate is set, and the control unit is characterized by having a sales price acquisition means for acquiring the sales price of the real estate, a sales expense acquisition means for acquiring the sales expenses of the real estate, and a sales profit and loss acquisition means for acquiring the sales profit and loss of the real estate based on the book value, the sales price, and the sales expenses.

In addition, in the real estate transaction processing device according to the present invention, the sales price acquisition means acquires billing data that sets the provisional amount of the real estate, and acquires the sales price by transferring a portion of the provisional amount.

In addition, in the real estate transaction processing device according to the present invention, the sales expense acquisition means acquires payment data that sets the provisional payment amount for the real estate, and acquires the sales expense amount by transferring a portion of the provisional payment amount.

In addition, in the real estate transaction processing device according to the present invention, the sales profit and loss acquisition means is characterized in that it acquires the amount of the sales profit and loss by subtracting the sales expenses amount and the book value from the sales amount.

In addition, in the real estate transaction processing device according to the present invention, the fixed asset data further includes a removal debt balance, the sales expense acquisition means acquires the payment data in which the provisional payment amount for the real estate is set, and transfers the provisional payment amount to the sales expense amount and the performance cost amount, and the sales profit and loss acquisition means further acquires the performance difference obtained by subtracting the performance cost amount from the removal debt balance.

In the real estate transaction processing device according to the present invention, the sales price acquisition means acquires the billing data in which the provisional receipt amount of the real estate is set, and transfers the provisional receipt amount to the amount of revenue not included in profit and loss and the amount of the sale price, and the control unit further includes a sales journalization means for creating sales journalization data based on the fixed asset data, the provisional receipt amount, the provisional payment amount, the performance difference, the amount of revenue not included in profit and loss, and the amount of profit and loss from the sale.

In addition, in the real estate transaction processing device according to the present invention, the billing data further includes a settlement amount, and the control unit further includes a billing journalization means for creating billing journalization data corresponding to the billing data.

In the real estate transaction processing device according to the present invention, the payment data further includes a brokerage fee amount, and the control unit further includes a payment journalization means for creating payment journalization data corresponding to the payment data.

The real estate transaction processing method according to the present invention is a real estate transaction processing method to be executed by a real estate transaction processing device having a memory unit and a control unit, the memory unit having a fixed asset storage means for storing fixed asset data in which the book value at the time of the sale of the real estate is set, and the method is characterized in that it includes a sales price acquisition step for acquiring the sales price of the real estate, a sales expense acquisition step for acquiring the sales expenses of the real estate, and a sales profit/loss acquisition step for acquiring the sales profit/loss of the real estate based on the book value, the sales price, and the sales expense.

The real estate transaction processing program according to the present invention is a real estate transaction processing program to be executed by a real estate transaction processing device having a memory unit and a control unit, the memory unit having a fixed asset storage means for storing fixed asset data in which the book value at the time of the sale of the real estate is set, and the control unit executes a selling price acquisition step for acquiring the selling price of the real estate, a selling expense acquisition step for acquiring the selling expenses of the real estate, and a selling profit/loss acquisition step for acquiring the selling profit/loss of the real estate based on the book value, the selling price, and the selling expenses.

The present invention has the effect of making it possible to manage more precise profits and losses within the same system. The present invention also has the effect of making it possible to centrally process accounting, including journal entry creation. The present invention also has the effect of enabling seamless data linkage between accounting, building management, and fixed assets, making sales processing smoother by linking asset data with the building management system. As a result, the present invention has the effect of eliminating the need for duplicate work, such as individual data transfers and calculations using spreadsheet software. The present invention also has the effect of making it possible to quickly grasp profits and losses related to property sales and improve the efficiency of work up to accounting processing.

FIG. 1 is a diagram showing an example of a business process comparison. FIG. 2 is an example of a system correlation diagram in this embodiment. FIG. 3 is a block diagram showing an example of the configuration of a real estate transaction processing apparatus according to this embodiment. FIG. 4 is a flow chart showing an example of processing by the real estate transaction processing apparatus in this embodiment. FIG. 5 is a diagram showing an example of a real estate transaction process in this embodiment. FIG. 6 is a diagram showing an example of a real estate transaction process in this embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
First, an overview of the present invention will be described with reference to Figures 1 and 2. Figure 1 is a diagram showing an example of a business process comparison. Figure 2 is an example of a system correlation diagram in this embodiment.

Previously, real estate transactions were not very frequent, so processing between systems was not complicated. However, in recent years, the liquidity of real estate has increased through securitization and other factors, and sales have become more active. This has resulted in an increase in property sales, and the number of cases where coordination between systems is required, rather than tasks that can be processed within the same system, has increased. As a result, the workload has grown as the volume of transactions has increased.

For example, as shown in Figure 1, in the past, when an asset was sold, disposal processing was done separately in the fixed asset system, and the sales price and sales expenses, which were managed in a separate system, were calculated by the person in charge using a spreadsheet program or the like to calculate the sales profit or loss. As a result, journal entries were not created automatically, and the work of creating journal entries and attaching property data when creating them was increased, making the process very cumbersome.

As shown in Figure 1, this embodiment provides a mechanism that allows for the registration of sales items, sales expenses, and fixed assets, all in one go, from the registration of sales profits and losses and accounting entries, etc., by linking the data between the sales proceeds, sales expenses, and fixed assets. Also, as shown in Figure 2, this embodiment automatically links asset sales data and fixed asset data between systems, eliminating the need for personnel to check and confirm data or perform calculations in Excel (registered trademark) or similar.

2. Configuration
An example of the configuration of real estate transaction processing apparatus 100 according to this embodiment will be described with reference to Fig. 3. Fig. 3 is a block diagram showing an example of the configuration of real estate transaction processing apparatus 100 according to this embodiment.

As shown in FIG. 3, the real estate transaction processing device 100 is a commercially available desktop personal computer. Note that the real estate transaction processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The real estate transaction processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the real estate transaction processing device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the real estate transaction processing 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 other devices via a communication line. Here, the network 300 has a function of connecting the real estate transaction processing 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).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 includes a fixed asset database 106a and a transaction database 106b.

The fixed asset database 106a stores fixed asset data. Here, the fixed asset database 106a may store fixed asset data in which the book value at the time of sale of real estate is set. Here, the fixed asset data may be set (including) a property identifier (e.g., a property code and/or a property name), an asset identifier (e.g., an asset number), and/or a retirement obligation balance, etc.

The transaction database 106b stores transaction data. Here, the transaction data may include sales data, billing data, payment data, provisional transfer data, provisional payment transfer data, sold asset data, and/or journal data. Here, the sales data may include a sales identifier (e.g., a sales number, etc.), a property identifier (e.g., a property code and/or a property name, etc.), a planned sale date, a sale date, a performance difference, and/or a sales profit/loss, etc. In addition, the billing data may include a sales identifier, a property identifier, an accounting category (e.g., provisional receipt or settlement amount, etc.), a planned payment date, an accounting date, and/or a billing amount (e.g., provisional receipt amount or settlement amount), etc. In addition, the payment data may include a sales identifier, a property identifier, an accounting category (e.g., provisional payment or brokerage fee, etc.), a planned payment date, an accounting date, and/or a payment amount (e.g., provisional payment amount or brokerage fee amount), etc. The provisional transfer data may include a sales identifier, a property identifier, a recording category (e.g., sales price or revenue, etc.), a profit and loss object identifier (e.g., target or non-target, etc.), a recording date, and/or a provisional transfer amount (e.g., sales price amount or revenue amount). The provisional payment transfer data may include a sales identifier, a property identifier, a recording category (e.g., sales expenses or performance expenses, etc.), a profit and loss object identifier, a recording date, and/or a provisional payment transfer amount (e.g., sales expenses amount or performance expenses amount). The sold asset data may include a sales identifier, a property identifier, an asset identifier, a book value, and/or a retirement obligation balance. The sold asset data may be obtained based on the fixed asset data. The journal data may include a debit account item, a debit amount, a credit account item, and/or a credit amount.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The control unit 102 is a CPU or the like that provides overall control of the real estate transaction processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 includes a sales price acquisition unit 102a, a sales expense acquisition unit 102b, a sales profit and loss acquisition unit 102c, and an accounting entry creation unit 102d.

The sales price acquisition unit 102a acquires the sales price of the real estate. Here, the sales price acquisition unit 102a may acquire billing data that sets the provisional amount of the real estate, and acquire the sales price by transferring a part of the provisional amount. The sales price acquisition unit 102a may also acquire billing data that sets the provisional amount of the real estate, and transfer the provisional amount to the amount of income not subject to profit and loss and the sales price.

The sales expense acquisition unit 102b acquires the sales expense amount of the real estate. Here, the sales expense acquisition unit 102b may acquire payment data in which a provisional payment amount for the real estate is set, and acquire the sales expense amount by transferring a portion of the provisional payment amount. The sales expense acquisition unit 102b may also acquire payment data in which a provisional payment amount for the real estate is set, and transfer the provisional payment amount to the sales expense amount and the performance expense amount.

The sales profit and loss acquisition unit 102c acquires the amount of profit or loss on the sale of real estate. Here, the sales profit and loss acquisition unit 102c may acquire the amount of profit or loss on the sale of real estate based on the book value, the selling price, and the selling expenses. The sales profit and loss acquisition unit 102c may also acquire the amount obtained by subtracting the selling expenses and the book value from the selling price as the amount of profit or loss on the sale. The sales profit and loss acquisition unit 102c may also acquire the performance difference obtained by subtracting the performance expenses from the outstanding removal obligation.

The journal entry preparation unit 102d prepares journal entry data. Here, the journal entry preparation unit 102d may prepare sales journal entry data based on fixed asset data, provisional receipt amount, provisional payment amount, performance difference, non-profit amount, and sales profit/loss amount. The journal entry preparation unit 102d may also prepare invoice journal entry data corresponding to invoice data. The journal entry preparation unit 102d may also prepare payment journal entry data corresponding to payment data. The journal entry preparation unit 102d may also register the journal entry data in the transaction database 106b.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[Real estate transaction processing]
An example of real estate transaction processing in this embodiment will now be described with reference to Fig. 4. Fig. 4 is a flow chart showing an example of processing by real estate transaction processing apparatus 100 in this embodiment.

As shown in FIG. 4, when a user inputs a property identifier and a planned sale date of a property via the input device 112, the control unit 102 registers sales data including the sales identifier, property identifier, and planned sale date in the transaction database 106b (step SA-1).

Then, when the user inputs the provisional amount of the real estate via the input device 112, the sales proceeds acquisition unit 102a acquires billing data that sets the provisional amount of the real estate (step SA-2).

Then, when the user inputs the provisional payment amount for the real estate via the input device 112, the sales expense acquisition unit 102b acquires payment data that sets the provisional payment amount for the real estate (step SA-3).

Then, the journal entry creation unit 102d creates invoice journal entry data corresponding to the invoice data and payment journal entry data corresponding to the payment data (step SA-4).

Then, the sales proceeds acquisition unit 102a acquires provisional transfer data in which the provisional amount of the real estate set in the billing data is transferred to the amount of income not subject to profit and loss and the sales proceeds (step SA-5).

Then, the sales expense acquisition unit 102b acquires provisional payment transfer data in which the provisional payment amount for the real estate set in the payment data is transferred to the sales expense amount and the performance expense amount (step SA-6).

Then, the sales profit/loss acquisition unit 102c acquires the amount obtained by subtracting the book value and sales expenses stored in the fixed asset database 106a from the sales price as the sales profit/loss of the real estate, acquires the performance difference obtained by subtracting the performance expenses from the removal debt balance stored in the fixed asset database 106a, and updates the sales data stored in the transaction database 106b by registering the sales profit/loss and performance difference in the sales data (step SA-7).

Then, the journal entry creation unit 102d creates sales journal data based on the book value and outstanding removal obligation, provisional receipt amount, provisional payment amount, performance difference, non-profit and loss amount, and sales profit and loss amount stored in the fixed asset database 106a (step SA-8), and ends the process.

Now, an example of real estate transaction processing in this embodiment will be described with reference to Figures 5 and 6. Figures 5 and 6 are diagrams showing an example of real estate transaction processing in this embodiment.

As shown in FIG. 5, in this embodiment, when a user registers a sales item, sales data is registered with the sale number, property code, property name, and planned sale date, billing data is obtained with the sale number, property code, property name, accounting category, planned payment date, accounting date, and amount, and payment data is obtained with the sale number, property code, property name, accounting category, planned payment date, accounting date, and amount, and billing journal data with a debit account item of cash and a credit account item of suspense receipt and settlement amount, and payment journal data with a debit account item of suspense payment and brokerage fee and a credit account item of cash are created (step SB-1).

As shown in FIG. 6, in this embodiment, provisional transfer data is acquired in which the sale number, property code, property name, accounting category, profit and loss target, accounting date, and amount are set, and provisional payment transfer data is acquired in which the sale number, property code, property name, accounting category, profit and loss target, accounting date, and amount are set, and provisional transfer data. The sale data is updated by registering the sale date, performance difference, and sales profit and loss in the sales data based on the provisional payment transfer data and the sales asset data acquired from the fixed asset data, and sales journal data is created in which the debit account items are provisional receipts and retirement obligations, and the credit account items are provisional payments, buildings, performance difference, revenue (not included in profit and loss), and sales profit and loss (step SB-2).

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

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

Furthermore, with regard to the real estate transaction processing device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the real estate transaction processing device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the real estate transaction processing device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to give instructions to the CPU in cooperation with the OS and perform various processes. This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the real estate transaction processing device 100 via any network, and may be downloaded in whole or in part as needed.

In addition, the program for executing the processing described in this embodiment may be stored in a non-transitory computer-readable recording medium, and may also be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The real estate transaction processing 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. The real estate transaction processing device 100 may also be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

This invention is useful in the real estate industry.

REFERENCE SIGNS LIST 100 Real estate transaction processing device 102 Control unit 102a Selling price acquisition unit 102b Selling expense acquisition unit 102c Selling profit/loss acquisition unit 102d Journal entry creation unit 104 Communication interface unit 106 Memory unit 106a Fixed asset database 106b Transaction database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A real estate transaction processing device having a memory unit and a control unit,
The storage unit is
a fixed asset storage means for storing fixed asset data including the book value at the time of sale of the real estate and the outstanding retirement obligation ;
Equipped with
The control unit is
A selling price acquisition means for acquiring the selling price of the real estate;
a means for acquiring payment data in which a provisional payment amount for the real estate is set, and acquiring the amount of sales expenses and the amount of performance expenses to which the provisional payment amount has been transferred;
a sales profit/loss acquisition means for acquiring sales data that sets a sales profit/loss amount of the real estate, which is the sales price minus the book value and the sales expenses, and a performance difference, which is the removal obligation balance minus the performance expenses;
1. A real estate transaction processing device comprising: The selling price acquisition means is
2. The real estate transaction processing apparatus according to claim 1, further comprising: acquiring invoice data that sets a provisional amount of the real estate; and acquiring the selling price by transferring a portion of the provisional amount. The selling price acquisition means is
Acquire the billing data in which the provisional amount of the real estate is set, and transfer the provisional amount to the amount of income not included in profit and loss and the amount of the sale price;
The control unit is
a sales journalizing means for creating sales journalizing data based on the fixed asset data, the provisional receipt amount, the provisional payment amount, the performance difference, the non-profit and loss amount, and the sales profit and loss amount;
3. The real estate transaction processing apparatus of claim 2 further comprising: The billing data includes:
Furthermore, the settlement amount is set,
The control unit is
a billing journalization means for generating billing journalization data corresponding to the billing data;
3. The real estate transaction processing apparatus of claim 2 further comprising: The payment data includes:
In addition, the amount of the brokerage fee is set,
The control unit is
a payment journalizing means for generating payment journalizing data corresponding to the payment data;
2. The real estate transaction processing apparatus of claim 1 further comprising: A real estate transaction processing method to be executed by a real estate transaction processing device having a memory unit and a control unit,
The storage unit is
a fixed asset storage means for storing fixed asset data including the book value at the time of sale of the real estate and the outstanding retirement obligation ;
Equipped with
Executed by the control unit,
A selling price acquisition step of acquiring the selling price of the real estate;
a selling expense acquisition step of acquiring payment data in which a provisional payment amount for the real estate is set, and acquiring the selling expense amount and the performance expense amount to which the provisional payment amount has been transferred;
a sales profit/loss acquisition step of acquiring sales data that sets the sales profit/loss amount of the real estate obtained by subtracting the book value and the sales expenses from the sales price, and the performance difference obtained by subtracting the performance expenses from the retirement obligation balance ;
13. A method for processing a real estate transaction comprising: A real estate transaction processing program to be executed by a real estate transaction processing device having a storage unit and a control unit,
The storage unit is
a fixed asset storage means for storing fixed asset data including the book value at the time of sale of the real estate and the outstanding retirement obligation ;
Equipped with
In the control unit,
A selling price acquisition step of acquiring the selling price of the real estate;
a selling expense acquisition step of acquiring payment data in which a provisional payment amount for the real estate is set, and acquiring the selling expense amount and the performance expense amount to which the provisional payment amount has been transferred;
a sales profit/loss acquisition step of acquiring sales data that sets a sales profit/loss amount of the real estate obtained by subtracting the book value and the sales expenses from the sales price, and a performance difference obtained by subtracting the performance expenses from the retirement obligation balance ;
A real estate transaction processing program for executing the above.

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