JPH0223463A - Expenditure distributing system - Google Patents

Abstract

PURPOSE:To execute an expenditure distributing processing based on the expenditure distributing policy of a company by extracting the department information of a distribution object from the distributing policy information of an expenditure distributing policy table and the attribute information of an attribute data base according to offices and departments. CONSTITUTION:Based on attribute delimiting information to indicate the expenditure distributing policy defined in an expenditure distributing policy table 6, an expenditure distributing part table 7 obtained by adding an attribute partition to attribute data stored into an attribute data base 3 according to the offices and departments is prepared, the record data in the respective departments are extracted from a sales record data base 4, and an expenditure distributing rate table 8 is prepared. Next, the recorded amount of the expenditures is extracted from an expenditure data base 5, the department classification distribution rate of an expenditure distributing rate table 8 is multiplied, the distributed amount according to the department is obtained, an expenditure distribution amount table 9 is prepared, and it is outputted to an input/output device 1.

Description

[Detailed Description of the Invention] [Field of Industrial Application] The present invention relates to an accounting system that allocates the total expenses of a company or a branch office to each branch office department. The present invention relates to an expense allocation method suitable for setting departments to be allocated based on the expense allocation policies of a wide variety of companies in companies that have stores.

[Conventional technology]

Conventionally, regarding the method of allocating expenses, Japanese Patent Application Laid-Open No. 61-224
As stated in No. 066, the names of departments to be allocated are automatically entered, and the amount of expenses to be borne by each department is calculated based on the sales ratio.

[Problem to be solved by the invention]

In the above conventional technology, even if a specific department is the recipient of the expense burden, if the operating income is in the red or if it is a newly established department, the company's expenses may be excluded from the burden or the burden amount may be reduced. No consideration was given to reflecting the expense allocation policy in the allocation process, and it was necessary to manually exclude departments with operating profits in the red or newly established departments from the burden of expenses, as well as reduce the burden amount. There is a problem in that it is necessary to separately calculate the allocation ratio, and it is not possible to flexibly perform expense allocation processing based on the company's expense allocation policy.

The purpose of the present invention is to, before calculating the expense allocation ratio for each department,
The object of the present invention is to realize an information processing method that uses attribute information such as operating income and years of business to extract target departments for expense allocation that match an expense allocation policy.

[Means to solve the problem]

In order to achieve the above objective, an attribute database for each branch and department is provided to store attribute information such as operating profit data and business years data for each department. Furthermore, an expense allocation policy table is set up and used to calculate attribute classification information indicating expense allocation policies such as not allocating indirect expenses to departments with operating income in the red, as well as allocation ratios by department. Define business performance items such as sales and amount of funds. Then, based on the above attribute classification information, the department to which allocation is to be made is extracted from the attribute database for each branch and department, and the sales performance data of the department to be allocated that corresponds to the sales performance item in the expense allocation policy table is calculated based on the sales results. Extract from the database and find the allocation ratio by department. According to this allocation ratio, expenses are allocated to each branch or department.

[Effect]

The expense allocation policy table contains the names of expenses to be allocated, such as head office personnel expenses and advertising expenses, as well as attributes such as operating income and years of operation, which are the keys to the allocation policy when allocating the above expenses to departments. Calculate the allocation ratio of the department to which the allocation is made, the attribute classification indicating the department to be allocated or not allocated based on the above attributes, such as allocation to a department with positive operating income, and the department to which the allocation is made. Enter the names of business performance items such as sales and amount of funds used for this purpose. Thereby, the attribute classification of the above-mentioned attributes is added to each branch and department by using the branch and department attribute database to create an expense allocation department table. Next, based on the attribute classification added to each department, the performance data of the department to be allocated is extracted from the sales performance database,
After summing the performance data of each department to obtain a total value, the performance data of the relevant department is divided by the total value to obtain an allocation ratio to create an expense allocation ratio table. Note that the extracted performance data matches the sales performance data defined in the above-mentioned expense allocation policy table. Finally, by multiplying the actual amount of expenses in the expense performance database by the departmental allocation ratio in the expense allocation ratio table, processing based on the company's allocation policy can be executed.

〔Example〕

An embodiment of the present invention will be described below with reference to FIG. 1st
The figure is a system configuration block diagram that realizes the expense allocation method of the present invention, and includes an input/output device 1, a CPtJ2, an attribute database for each branch and department, and 3. Sales performance database 4.
Expense database 5. Expense allocation policy table 6, expense allocation department table 7, expense allocation ratio table 8. It consists of an expense allocation amount table 9. The input/output device 1 inputs information to the expense allocation policy table 6 and outputs the expense allocation amount table 9. The CPU 2 uses the information input to the expense allocation policy table 6 and the information in the databases 3, 4.5 to calculate the amount of expense allocation for each branch and department and outputs it to the input/output device 1. 6 Branch and Department Attribute Database 3 includes operating income.

Stores attribute information such as number of years of business. The sales performance database 4 stores information such as the amount of funds for each branch and department, and the number of administrative matters handled. The expense database 5 stores actual amounts of personnel expenses, advertising expenses, etc. for one headquarters.

Incidentally, the contents of the branch and department attribute database 3 are shown in FIG. 4, the contents of the sales performance database 4 are shown in FIG. 5, and the contents of the expense database 5 are shown in FIG.

Expense allocation policy table 6 includes the names of expenses to be allocated to each department, such as head office personnel expenses and advertising expenses, as well as operating income, number of years of operation, etc., which are the keys to the allocation policy when allocating these expenses to departments. The attribute name, the attribute classification indicating the department to which expenses are allocated based on the attribute, such as allocating expenses to a department with positive operating income, and the department not to be allocated, and the allocation of the department to which the allocation is made. Enter the name of the sales performance data used to calculate the assessment ratio.

The expense allocation department table 7 stores attribute classifications added for each branch and department.

The expense allocation ratio table 8 stores allocation ratios for each branch and department for each expense unit.

The expense allocation amount table 9 stores expense burden amounts for each branch and department.

The input procedure regarding the expense allocation policy table 6 will be explained using FIG. 2. Also, regarding the relationship and processing procedure between the databases 3 to 5 and the tables 6 to 9,
This will be explained using FIG.

FIG. 2 is a flowchart showing a procedure for defining an expense allocation policy using the expense allocation policy table 6.

Below, we will explain the processing procedure based on an example in which headquarters personnel expenses are allocated according to the capital amount ratio of each department based on the company's allocation policy of not allocating to departments with negative operating income. .

Process P1 indicates a state in which the undefined expense allocation policy table 6 is output to the input/output device 1. Process P2 inputs headquarters personnel expenses as expenses to be allocated to each department. Next, in process P3, operating profit, which is the key to the company's expense allocation policy, is input into the attribute name type. Next, in process P4, information on "positive""negative" of operating profit is added to the attribute classification field, and a flag '1' is added as information indicating that expenses are allocated to departments with positive operating profit. A flag 10'' is input as information indicating that expenses are not allocated to departments with a negative value. Next, in process P5, the amount of funds is input into the business performance data name type. Process P6 indicates a state in which the results of completing processes P2 to P5 are output to the input/output device l.

FIG. 3 is a flowchart showing means for calculating the allocated amount by department using the database and table described in FIGS. 1 and 2.

Process P1 defines an expense allocation policy in the expense allocation policy table 6 by following the procedure shown in FIG. 2 described above. The definition result is shown in process P6 in FIG.

Next, in process P2, based on the attribute name and attribute classification information of the expense allocation policy table 6, the attribute classification is added to the data of the attribute in the branch/department attribute database 3, and the attribute classification is added to the expense allocation department table. Create 7. An example of the expense allocation department table 7 is shown in FIG. Figure 7 shows the process P in Figure 2.
Based on the attribute name and attribute classification information in 6, the operating profit data for each department in the branch and department attribute database 3 shown in FIG.
”, and flag II O+ for departments with “negative” operating income.
The state in which 1 is added is shown.

Next, in process P3, the performance data of the departments to which flag 1'' has been added in the expense allocation department table 7 is extracted from the sales performance database 4, and the extracted performance data of each department is added to obtain a total value. The actual data of each department is divided by the total value to create an expense allocation ratio table 8 as the allocation ratio of each department.An example of the expense allocation ratio table 8 is shown in FIG. 8. is based on the departmental flag "1'" in the expense allocation department table 7 in FIG. 7 and the amount of funds in the sales performance data name in P6 in FIG. 2, from the sales performance table 4 in FIG. The figure shows the result of extracting the amount of funds in the departments to which the flag 1'' has been added, calculating the total value, and then calculating the allocation ratio for each department.

Next, in process P4, the actual amount of the expense from the expense database 5 is multiplied by the departmental allocation rate of the expense allocation ratio table 8 to obtain the departmental allocation amount and create the expense allocation amount table 9. and output to input/output processing 1. An example of the expense allocation amount table 9 is shown in FIG. 9 is obtained by multiplying the departmental allocation ratio of the expense allocation ratio table 8 of FIG. 8 by the actual amount of headquarters personnel expenses of the sales performance table 5 of FIG. 6.

The changes to the table structure and database structure shown in this embodiment can be easily expanded.

Further, in the method of defining the expense allocation policy shown in this embodiment, one attribute name is defined, but a plurality of attribute names may be defined. Furthermore, attribute categories are defined using flags 1" and 0" to indicate whether expenses are allocated or not allocated, but according to this patent, the attribute category definition method can be easily expanded.

〔Effect of the invention〕

According to the present invention, a company's expense allocation policy is defined, such as not allocating expenses to departments with operating profits in the red or newly established departments, and departments based on the allocation policy are extracted from a number of departments.
Since the allocation amount can be calculated, it has the effect of being able to flexibly respond to changes in the company's expense allocation policy.

[Brief explanation of the drawing]

Figure 1 is a block diagram of the expense allocation method, Figure 2 is a flowchart of the expense allocation policy definition, Figure 3 is a flowchart of the expense allocation method, Figure 4 is a diagram of the structure of the attribute database by branch department, and Figure 5 Figure 6 shows the structure of the business results database, Figure 6 shows the structure of the expense database, Figure 7 shows the structure of the expense allocation department table, Figure 8 shows the structure of the expense allocation ratio table, and Figure 9 shows the structure of the expense allocation amount table. . 1. Input/output device, 2. CPU, 3. Sales branch department attribute database, 4. Sales performance database 5.
... Expense database, 6... Expense allocation policy tail,
7... Expense allocation department table, 8... Expense allocation rate table, 9... Expense allocation amount table.

Claims (1)

[Claims] 1. In an accounting system for a company that has a headquarters and a plurality of sales offices, and each sales office consists of a plurality of departments, an accounting system for each sales office and department that stores attribute information for each sales office and department. An attribute database and an expense allocation policy table in which a company's expense allocation policy can be set are provided, and the allocation target is determined based on the allocation policy information in the above expense allocation policy table and the attribute information in the branch/department attribute database. An expense allocation method characterized by extracting department information. 2. In the expense allocation method described in claim 1, the sales performance information for each branch and department is extracted from the sales performance database for each branch and department based on the above expense allocation policy, and the An expense allocation method that uses sales performance information to determine the allocation ratio for each department.