JPH05250382A - Virtual profit and loss calculation device - Google Patents

Abstract

PURPOSE:To calculate profit and loss, displayed as a statement of profit and loss, by assuming virtual organization apart from current organization, and then display the calculated profit and loss. CONSTITUTION:An input file 12 is read and organization virtual build-up information on a control file 13 is fetched from it. Then the information is used as a key to build up and update profit and loss information that the input file 12 has in the output file 18. The profit and loss information on the virtual organization which is built up in the output file 18 is outputted from an output device 19 in the form of the state of profit and loss. Consequently, the profit and loss based upon the virtual organization can be calculated irrelevantly to the profit and loss calculation based upon the current organization, so an efficient organization system can be simulated and more active business management can be carried out.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a virtual device for calculating and displaying profit and loss.

[0002]

2. Description of the Related Art Income calculation displays the relationship between income and expenses in companies and groups, that is, business entities in accordance with accounting rules, and the result is the income statement, which is the most important accounting for management. It is one of the forms.

According to the general idea of financial accounting,
The profit and loss calculation is generally displayed collectively according to the organization system determined by the business entity, with the profit and loss generated by each organization and its total, or the business entity at the top of the organization. Here, the procedure for creating a conventional income statement will be described step by step.

[0004] Apart from individual businesses that do everything by themselves, most businesses form a plurality of organizations within them, each of which constitutes a minimum unit for checking profit and loss. The profit and loss issued by each organization is displayed as the profit and loss of a group of individual organizations by accumulating and calculating based on the systematic connection of organizations. Finally, the sum of them, that is, the total profit and loss of the business entity is calculated.

[0005]

Conventionally, the above calculation is carried out according to a fixed and fixed organizational system. From a general financial accounting perspective, this is
It is a matter of course that it is necessary to check the profit and loss in the current organizational system. However, as corporate activities have become more sophisticated, such simple checks are no longer sufficient, and it is necessary to analyze and understand the profit and loss structure from various angles. For that purpose, it would be ideal if it is possible to virtualize the connection of various organizations beyond the framework of the existing organizational system. However, only fixed calculation results by a single organizational system as in the past can only be seen as a reflection of the current situation, and even if we look at the reconstruction of profit and loss assuming more active corporate activities. , It is a situation that cannot be done as it is.

[0006]

A virtual profit and loss calculating apparatus according to the present invention includes a calculation element of a virtual profit and loss calculating apparatus, an input device for inputting items to be stacked and a stacking order, and an input for storing calculation elements. File, item of stacking destination, and
A control file that stores the stacking order, an output file that stores the calculated result, a data processing device that performs data processing based on the input file, output file, and control file, and a data processing device that is created by the data processing device. And an output device for displaying the contents of the output file.

[0007]

DESCRIPTION OF THE PREFERRED EMBODIMENTS Next, the present invention will be described with reference to the drawings.

FIG. 1 is a block diagram of an embodiment of the present invention.
FIG. 2 is a diagram showing a procedure for creating an output record in the embodiment of FIG. The virtual profit and loss calculation device shown in FIG. 1 includes an input device 11, an input file 12, a control file 13, a data processing device 14, an input data storage area 15, a control data storage area 16, an output data storage area 17, and an output file 1.
8 and an output device 19.

It should be noted that the virtual profit / loss calculation given here as an example of creation is, in addition to the basic profit / loss calculation at a certain company,
If the combination of departments is changed, the profit and loss statement is created considering what kind of profit and loss structure will appear.

First, the profit and loss of each organization that is the basis of calculation is
Input from the input device 11 in order of organization and profit and loss amount,
Stored in the input file 12. Further, after separately constructing a way of thinking about how to reorganize the organization by a combination of each organization and a virtual organization that is a stacking destination, the same is input from the input device 11 and stored in the control file 13. After the above preparations, the virtual profit and loss calculation will be performed. First, one input file 12 is read and stored in the input data storage area 15. Next, using the organization in the input data storage area 15 as a key, the accumulated information of the organization is read from the control file 13 and stored in the control data storage area 16. Furthermore, with each organization and virtual organization included in the organization accumulation information in the control data storage area 16 as a key,
Read the record with the same key from the output file 18,
Each record is stored in the output data storage area 17. If there is no record corresponding to the key in the output file 18, a record area only for the key part is additionally created in the output data area 17. Now, when the expansion to the storage area is completed, next, the profit / loss occurrence amount of the input data storage area 15 is accumulated and updated to the sum of the profit / loss occurrence amount of each record of the output data storage area 17. When the virtual profit / loss calculation is completed, each record in the output data storage area 17 is output to the original output file 18 and updated if there is,
If there is no additional output. Based on the output file 18 generated (calculated) by the above process, the output device 19 is used to output the actual income statement.

[0011]

As described above, according to the present invention, by registering information on assumed combinations of organizations and their connection (accumulation), profits and losses due to various combinations of organizations that do not actually exist. Can be created, and effective combinations of organizational revisions can be devised for future business development, which is a great effect for more actively managing corporate activities.

[Brief description of drawings]

FIG. 1 is a configuration diagram of an embodiment of the present invention.

FIG. 2 is a diagram showing a procedure for creating an output record in the embodiment of FIG.

[Explanation of symbols]

 11 Input Device 12 Input File 13 Control File 14 Data Processing Device 15 Input Data Storage Area 16 Control Data Storage Area 17 Output Data Storage Area 18 Output File 19 Output Device

Claims (1)

[Claims] 1. A calculation element of a virtual profit and loss calculation device, and
Input device to input items of stacking destination and stacking order, input file to store calculation elements, control file to store items of stacking destination and stacking order, and output file to store calculated result And a data processing device that performs data processing based on the input file, the output file, and the control file, and an output device that displays the contents of the output file created by the data processing device. Virtual P & L calculator.