JP7535003B2 - Account title discrimination device, account title discrimination method, and account title discrimination program - Google Patents

Description

The present invention relates to an account item discrimination device, an account item discrimination method, and an account item discrimination program.

Patent document 1 discloses a configuration that determines the account heading to apply to input information based on past accounting data.

JP 2019-204535 A

However, the invention described in Patent Document 1 above had the problem that it was not possible to automatically distinguish between incomplete, completed, and indirect costs based on the project classification.

The present invention has been made in consideration of the above problems, and aims to provide an account item discrimination device, an account item discrimination method, and an account item discrimination program that can automatically distinguish between incomplete items, completed items, and indirect items for incurred costs based on the classification of a project.

In order to solve the above problems and achieve the objective, the account item discrimination device of the present invention is an account item discrimination device having a memory unit and a control unit, the memory unit having a project cost item classification storage means for storing a project cost item classification master set by linking uncompleted items, completed items, and indirect items to normal items, and a project storage means for storing a direct/indirect classification indicating whether the project is a direct project or an indirect project, and project basic data set by linking the project identifier, the control unit having a cost input acquisition means for acquiring the project identifier, the normal item of the product or service, and cost input data, a cost detail acquisition means for acquiring indirect cost detail data set with the project identifier, the indirect item, and the cost when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data, and a journal entry creation means for creating indirect journal entry data based on the indirect cost detail data.

In addition, in the account item discrimination device according to the present invention, the cost detail acquisition means further acquires direct cost detail data in which the project identifier, the uncompleted item, and the cost are set when the project is identified as the direct project based on the project cost item classification master, the project basic data, and the cost input data, and the journal entry creation means further creates work in progress journal entry data based on the direct cost detail data.

In addition, in the account item discrimination device according to the present invention, the control unit further includes a sales acquisition means for acquiring the sales amount of the goods or services and project sales data with the billing destination set, and the journal entry creation means further creates completion transfer journal entry data based on the project cost item classification master, the direct cost detail data, and the project sales data.

In the account item discrimination device according to the present invention, the project storage means further stores project order data that is set by linking the project identifier, the billing destination, and the sales completion category, and the cost detail acquisition means further sets the sales completion category set in the project order data to "completed" when the project sales data is acquired by the sales acquisition means.

In addition, in the account item discrimination device according to the present invention, the indirect journal entry data is characterized in that the debit account item is the indirect item and the credit account item is a current liability item.

In addition, in the account item discrimination device according to the present invention, the in-process journal entry data is characterized in that the debit account item is the uncompleted item, and the credit account item is a current liability item.

The account item discrimination method according to the present invention is an account item discrimination method to be executed by an account item discrimination device having a storage unit and a control unit, the storage unit being equipped with a project cost item classification storage means for storing a project cost item classification master set by linking uncompleted items, completed items, and indirect items to normal items, and a project storage means for storing a direct-indirect classification indicating whether the project is a direct project or an indirect project, and project basic data set by linking the project identifier, and is characterized in that it includes a cost input acquisition step executed by the control unit for acquiring the project identifier, the normal item of the product or service, and cost input data in which the cost is set, a cost detail acquisition step for acquiring indirect cost detail data in which the project identifier, the indirect item, and the cost are set, when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data, and a journal entry creation step for creating indirect journal entry data based on the indirect cost detail data.

The account item discrimination program according to the present invention is an account item discrimination program to be executed by an account item discrimination device having a storage unit and a control unit, the storage unit being equipped with a project cost item classification storage means for storing a project cost item classification master set by linking uncompleted items, completed items, and indirect items to normal items, and a project storage means for storing a direct/indirect classification indicating whether the project is a direct project or an indirect project, and project basic data set by linking the project identifier, and the control unit is characterized in that it executes a cost input acquisition step for acquiring the project identifier, the normal item of the product or service, and cost input data in which the cost is set, a cost detail acquisition step for acquiring indirect cost detail data in which the project identifier, the indirect item, and the cost are set, when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data, and a journal entry creation step for creating indirect journal entry data based on the indirect cost detail data.

According to the present invention, it is possible to automatically distinguish between incomplete, completed, and indirect items for incurred costs based on the classification of the project. In addition, according to the present invention, it is possible to automatically distinguish between incomplete, completed, and indirect items in the construction industry. In addition, according to the present invention, it is possible to make a judgment based only on normal items, which was previously necessary to distinguish between normal items and indirect items. In addition, according to the present invention, for example, by an operator selecting "office supplies", it is possible to automatically distinguish between office supplies (uncompleted), office supplies (completed), and office supplies (in between) in the project classification. As a result, according to the present invention, it is possible to prevent operator errors and simplify processing. In addition, according to the present invention, it is possible to prevent input errors at the site and reduce monthly checks at the head office by automatically making judgments based on the type and progress of the ongoing work. In the construction industry, when recording costs by construction project, it is necessary to determine the status of the construction project and separate the items. However, since input errors can occur when recording by not only the person in charge who is aware of the on-site construction status, but also other people, the present invention has the effect of allowing unconscious allocation. The present invention also has the effect of reducing the workload of checking and confirming by preventing input errors on the part of the work staff. The present invention also has the effect of being specialized for the construction and IT industries, and is able to identify the cost items to be recorded depending on the project status and the cost items to which the costs are to be transferred when the status changes.

FIG. 1 is a diagram showing an example of a conventional project cost item classification master. FIG. 2 is a diagram showing an example of the project cost item classification master in this embodiment. FIG. 3 is a block diagram showing an example of the configuration of an account item discrimination device according to this embodiment. FIG. 4 is a flowchart showing an example of the process of the account item discrimination device in this embodiment. FIG. 5 is a diagram showing an example of project basic data in this embodiment. FIG. 6 is a diagram showing an example of project order data in this embodiment. FIG. 7 is a diagram showing an example of the account item discrimination process in this embodiment. FIG. 8 is a diagram showing an example of the account item discrimination process in this embodiment. FIG. 9 is a diagram showing an example of the account item discrimination process in this embodiment. FIG. 10 is a diagram showing an example of the account item discrimination process in this embodiment. FIG. 11 is a diagram showing an example of the account item discrimination process in this embodiment.

The 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 Fig. 1 and Fig. 2. Fig. 1 is a diagram showing an example of a conventional project cost item classification master. Fig. 2 is a diagram showing an example of a project cost item classification master in this embodiment.

Previously, in the project cost item classification master, as shown in Figure 1, indirect items had to be registered separately from direct items (incomplete/completed), and the items had to be registered separately.

Therefore, in the past, when purchasing office supplies, it was difficult for the operator to determine and input which item to use: office supplies (not yet), office supplies (finished), or office supplies (in between).

In this embodiment, therefore, a system is proposed in which the operator selects "Office supplies" and the project classification is automatically determined as Office supplies (Not yet), Office supplies (Complete), or Office supplies (In between). This prevents operator errors and simplifies processing.

For example, in the project cost item classification master in this embodiment, as shown in Figure 2, when selecting an item, it is possible to automatically distinguish between incomplete, completed, and indirect items depending on the project classification.

2. Configuration
An example of the configuration of the account item discrimination device 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 the account item discrimination device 100 according to this embodiment.

As shown in FIG. 3, the account item discrimination device 100 is a commercially available desktop personal computer. Note that the account item discrimination 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 account item discrimination 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 account item discrimination 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 account item discrimination 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 the communication line. Here, the network 300 has a function of connecting the account item discrimination device 100 and the server 200 to each other so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface 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 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 instructions 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 project cost item classification master 106a and a project database 106b.

The project cost item classification master 106a is a master that links regular items to uncompleted items, completed items, and indirect items.

The project database 106b stores project data. Here, the project database 106b may store project basic data that is set by linking a direct/indirect classification indicating whether the project is a direct project or an indirect project, and a project identifier. The project database 106b may also store project order data that is set by linking a project identifier, billing destination, and sales completion classification. The project database 106b may also store cost input data, cost detail data (e.g., indirect cost detail data and/or direct cost detail data, etc.), journal data (e.g., indirect journal data, work in progress journal data, and/or completed transfer journal data, etc.), and/or project sales data, etc.

The control unit 102 is a CPU or the like that provides overall control of the account item discrimination 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 functional concept, the control unit 102 includes a cost input acquisition unit 102a, a cost detail acquisition unit 102b, a sales acquisition unit 102c, and a journal entry creation unit 102d.

The cost input acquisition unit 102a acquires cost input data in which a project identifier, a general item of a product or service, and a cost are set. Here, the cost input acquisition unit 102a may register the cost input data in the project database 106b.

The cost detail acquisition unit 102b acquires cost detail data in which the cost is set. Here, when the cost detail acquisition unit 102b identifies the project as an indirect project based on the project cost item classification master 106a, the project basic data, and the cost input data, the cost detail acquisition unit 102b may acquire indirect cost detail data in which the project identifier, indirect item, and cost are set. When the cost detail acquisition unit 102b identifies the project as a direct project based on the project cost item classification master 106a, the project basic data, and the cost input data, the cost detail acquisition unit 102b may acquire direct cost detail data in which the project identifier, incomplete item, and cost are set. When the project sales data is acquired, the cost detail acquisition unit 102b may set the sales completion classification set in the project order data to completed. The cost detail acquisition unit 102b may also register the cost detail data in the project database 106b.

The sales acquisition unit 102c acquires project sales data in which the sales amount of the product or service is set. Here, the sales acquisition unit 102c may acquire project sales data in which the sales amount of the product or service and the billing destination are set. The sales acquisition unit 102c may also register the project sales data in the project database 106b.

The journal entry preparation unit 102d acquires the journal entry data. Here, the journal entry preparation unit 102d may create the indirect journal entry data based on the indirect cost detail data. The journal entry preparation unit 102d may also create the work-in-progress journal entry data based on the direct cost detail data. The journal entry preparation unit 102d may also create the completed transfer journal entry data based on the project cost item classification master 106a, the direct cost detail data, and the project sales data. The indirect journal entry data may have an indirect item as the debit account item and a current liability item (e.g., accounts payable, etc.) as the credit account item. The work-in-progress journal entry data may have an uncompleted account as the debit account item and a current liability item as the credit account item.

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

[Account item discrimination process]
An example of an account item discrimination process in this embodiment will now be described with reference to Fig. 4. Fig. 4 is a flow chart showing an example of a process of the account item discrimination device 100 in this embodiment.

As shown in FIG. 4, when a user sets a project identifier, a regular item for the product or service, and a cost on the cost input screen via the input device 112, the cost input acquisition unit 102a acquires cost input data in which the project identifier, the regular item for the product or service, and the cost are set (step SA-1).

Then, the cost detail acquisition unit 102b determines whether the project is an indirect project based on the project cost item classification master 106a, the project basic data, and the cost input data (step SA-2).

If the cost detail acquisition unit 102b determines that the project is an indirect project (step SA-2: Yes), it transitions the process to step SA-3.

Then, the cost detail acquisition unit 102b acquires indirect cost detail data that includes the project identifier, indirect item, and cost (step SA-3).

Then, the journal entry creation unit 102d creates indirect journal entry data based on the indirect cost detail data (step SA-4) and ends the process.

On the other hand, if the cost details acquisition unit 102b determines that the project is not an indirect project (it is a direct project) (step SA-2: No), it transitions the process to step SA-5.

Then, the cost detail acquisition unit 102b acquires direct cost detail data that includes the project identifier, uncompleted item, and cost (step SA-5).

Then, the journal entry creation unit 102d creates work-in-progress journal entry data based on the direct cost detail data (step SA-6).

Then, when the user inputs the sales amount of the product or service and project sales data that sets the billing destination via the input device 112, the sales acquisition unit 102c acquires the project sales data, and the cost details acquisition unit 102b sets the sales completion category set in the project order data stored in the project database 106b to completed (step SA-7).

Then, the journal entry creation unit 102d creates completion transfer journal entry data based on the project cost item classification master 106a, the direct cost detail data, and the project sales data (step SA-8), and ends the process.

Now, with reference to Figures 5 to 11, an example of the account item discrimination process in this embodiment will be described. Figure 5 is a diagram showing an example of project basic data in this embodiment. Figure 6 is a diagram showing an example of project order data in this embodiment. Figures 7 to 11 are diagrams showing an example of the account item discrimination process in this embodiment. Here, in this embodiment, "goods" are used as an example for explanation, but "services" can also be implemented in the same way. In other words, this specification and these drawings describe not only embodiments corresponding to "goods," but also embodiments corresponding to "services."

In this embodiment, as shown in FIG. 5, project basic data is registered in project database 106b, and as shown in FIG. 6, project order data is registered in project database 106b. When direct project cost data is registered by various inputs such as order input, purchase input, or expense input by the user on the cost input screen as shown in FIG. 7, direct cost detail data with uncompleted items and costs set is obtained, and when indirect project cost data is registered, indirect cost detail data with indirect items and costs set is obtained.

As shown in FIG. 8, in this embodiment, work-in-process journal data is created based on the direct cost detail data, and indirect journal data is created based on the indirect cost detail data.

As shown in FIG. 9, in this embodiment, when a user directly inputs project sales data corresponding only to a project, the sales completion category of the project order data linked to the project is updated to a sales completion status.

Then, as shown in FIG. 10, in this embodiment, the direct cost detail data linked to the project order data in the sales completed state is updated to the completion transfer target.

As shown in FIG. 11, in this embodiment, completion transfer journal data is created based on the project cost item classification master 106a, the direct cost detail data, and the project sales data.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

5. 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 search conditions and other parameters, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

In addition, with regard to the account item discrimination 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 account classification 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 account classification device 100 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the account item discrimination device 100 via any network, and it may be possible to download all or part of it as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may 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 account item discrimination 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 account item discrimination 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.

The present invention is useful in the service-based construction industry, media industry, IT industry, and other industries where individual cost calculation is required.

REFERENCE SIGNS LIST 100 Account item discrimination device 102 Control unit 102a Cost input acquisition unit 102b Cost detail acquisition unit 102c Sales acquisition unit 102d Journal entry creation unit 104 Communication interface unit 106 Storage unit 106a Project cost item classification master 106b Project database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (8)

An account item discrimination device having a memory unit and a control unit,
The storage unit is
a project cost item classification storage means for storing a project cost item classification master set by linking an uncompleted item, a completed item, and an indirect item to a normal item;
a project storage means for storing a direct/indirect classification indicating whether the project is a direct project or an indirect project, and basic project data set by linking the project identifier;
Equipped with
The control unit is
a cost input acquisition means for acquiring cost input data in which the project identifier, the general item of the product or service, and the cost are set;
a cost detail acquisition means for acquiring indirect cost detail data in which the project identifier, the indirect item, and the cost are set when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data;
A journal entry creating means for creating indirect journal entry data based on the indirect cost detail data;
An account title discrimination device comprising: The cost detail acquisition means includes:
Furthermore, when the project is identified as the direct project based on the project cost item classification master, the project basic data, and the cost input data, the direct cost detail data in which the project identifier, the uncompleted item, and the cost are set is acquired,
The journal entry creation means includes:
2. The account item discrimination device according to claim 1, further comprising: a step of generating work-in-progress journal entry data based on said direct cost detail data. The control unit is
a sales acquisition means for acquiring the sales amount of the product or service and project sales data in which a billing destination is set;
Further comprising:
The journal entry creation means includes:
3. The account item discrimination device according to claim 2, further comprising: generating completion transfer journal data based on said project cost item classification master, said direct cost detail data, and said project sales data. The project storage means includes:
Furthermore, the project order data is stored by linking the project identifier, the billing destination, and the sales completion category,
The cost detail acquisition means includes:
The account item discrimination device according to claim 3, further comprising: setting the sales completion category set in the project order data to "completed" when the project sales data is acquired by the sales acquisition means. The indirect journal data is
5. An account item discrimination device according to claim 1, wherein the debit account item is the indirect account item, and the credit account item is a current liability item. The in-process journal data is
5. An account item discrimination device according to claim 2, wherein the debit account item is the uncompleted account item, and the credit account item is a current liability item. An account item discrimination method to be executed by an account item discrimination device having a storage unit and a control unit,
The storage unit is
a project cost item classification storage means for storing a project cost item classification master set by linking an uncompleted item, a completed item, and an indirect item to a normal item;
a project storage means for storing a direct/indirect classification indicating whether the project is a direct project or an indirect project, and basic project data set by linking the project identifier;
Equipped with
The control unit executes
a cost input acquisition step of acquiring cost input data in which the project identifier, the general item of the product or service, and a cost are set;
a cost detail acquisition step of acquiring indirect cost detail data in which the project identifier, the indirect item, and the cost are set when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data;
A journal entry creation step of creating indirect journal entry data based on the indirect cost detail data;
A method for determining an account title, comprising: An account item discrimination program to be executed by an account item discrimination device having a storage unit and a control unit,
The storage unit is
a project cost item classification storage means for storing a project cost item classification master set by linking an uncompleted item, a completed item, and an indirect item to a normal item;
a project storage means for storing a direct/indirect classification indicating whether the project is a direct project or an indirect project, and basic project data set by linking the project identifier;
Equipped with
In the control unit,
a cost input acquisition step of acquiring cost input data in which the project identifier, the general item of the product or service, and a cost are set;
a cost detail acquisition step of acquiring indirect cost detail data in which the project identifier, the indirect item, and the cost are set when the project is identified as the indirect project based on the project cost item classification master, the project basic data, and the cost input data;
A journal entry creation step of creating indirect journal entry data based on the indirect cost detail data;
An account discrimination program to execute the above.

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