KR20170086964A - Method of payment for supplier's account receivable - Google Patents

Method of payment for supplier's account receivable Download PDF

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KR20170086964A
KR20170086964A KR1020160006651A KR20160006651A KR20170086964A KR 20170086964 A KR20170086964 A KR 20170086964A KR 1020160006651 A KR1020160006651 A KR 1020160006651A KR 20160006651 A KR20160006651 A KR 20160006651A KR 20170086964 A KR20170086964 A KR 20170086964A
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information
receivable
computer
discount rate
seller
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KR102009140B1 (en
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민응준
박상순
이해성
최승석
황기택
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주식회사 핀투비
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    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/04—Trading; Exchange, e.g. stocks, commodities, derivatives or currency exchange
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q30/00—Commerce
    • G06Q30/06—Buying, selling or leasing transactions
    • G06Q30/08—Auctions
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation or account maintenance
    • G06Q50/32—

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Abstract

The present invention relates to a method for early repayment of a trade receivable for the purpose of repaying a trade receivable that the buyer must pay to the seller as a consideration for the provision of the goods or services through the intermediary between the purchaser and the seller of the goods or services, The method of redeeming a trade receivable of the present invention comprises the steps of: a merchandise information storage step of retrieving information of a merchandise receipt from a buyer's computer storing information of the merchandise receivable and storing the collected information in the intermediary computer as early redemption information; An early repayment target receivable selection step of selecting a receivable that can be repaid earlier than the scheduled repayment date from the early repayment information stored in the intermediary computer by accessing the intermediary computer through the purchaser's terminal; A first discount rate determining step of determining a total amount to be paid through a first discount rate and an early redemption with respect to the selected trade receivable by accessing the intermediary computer through the terminal; A step of transmitting information to the seller, the intermediary computer transmitting to the seller terminal of the extracted receivables; A second discount rate determination step in which the seller selects a trade receivable to be repaid early and determines a second discount rate; Wherein the intermediary computer determines that a transaction for early redemption is established for a trade receipt in which the first discount rate and the second discount rate are compared with the trade receivable and the second discount rate is larger than the first discount rate within the total amount limit, .

Description

{METHOD OF PAYMENT FOR SUPPLIER'S ACCOUNT RECEIVABLE}

The present invention relates to a method of repaying a trade receivable, and more particularly, to a method of repayment of a trade receivable, in which the trade receivable that the buyer has to pay to the seller as the price of providing the goods or services through the intermediary between the buyer and the seller of the goods or services, And the method of repayment of accounts receivable for repayment of the receivables.

In the case of inter-company transactions, when a sales company delivers goods such as parts or equipment to a purchasing company or provides various services to a purchasing company, payment as a consideration for the provision of such goods or services is paid in advance In most business transactions, however, a certain date is determined from the date of supply of goods or services, and payment is made when the date arrives.

In this case, the purchasing company uses the system of the bank as a token to promise payment after a certain period of time to the sales company, and issues an electronic account receivable or note. In this case, the seller can not receive payment for the goods or services provided to the purchaser until the due date.

The selling company providing such goods or services shall, in the majority of transactions, enter into the manufacture or service of the goods prior to the delivery of the goods or services, or until such time as the due payment date Most sellers, who do not have enough funds to operate, often have financial difficulties because they can not recover their costs, and in some cases they are bankrupt or bankrupt despite good sales or sales performance.

As a way for sellers to recover their funds early, there are methods such as discounting bills or receiving a loan as collateral for foreign trade receivables.

A discount is a system in which the payment bank of a bill deducts interest from the par value to the maturity date of the bill by a request of the owner of the bill, and a third party who receives the note from the sales company or the sales company, The amount of interest deducted from interest before maturity.

Foreign trade accounts receivable loan is a system in which the bank borrows foreign trade accounts receivable as collateral, and the bank uses foreign accounts receivable as a collateral to the creditor of the corresponding accounts receivable, that is, to the sales company at the par value of the accounts receivable The interest rate is applied to the loan and the purchasing company redeems the loan on the maturity date of the foreign trade receivable.

Under these arrangements, a seller who has received a note or an account receivable from a purchasing company may withdraw the payment at an early stage through a discount of the bill or a collateralized loan.

However, since discounts on loans or bills collateralized by foreign trade receivables are applied at a high interest rate or discount rate depending on the creditworthiness of the purchasing or selling companies, There is a problem in that a large expense is incurred in collecting the money on the provision of goods or services through a loan or a bill discount as collateral.

In consideration of the above-mentioned problems, the present invention provides a method of providing a cash flow of a sales enterprise by early reimbursement of a sales receipt in which a sales enterprise receives a payment after a certain period of time from a purchasing enterprise after providing goods or services to the purchasing enterprise I would like to provide a way to do that.

In particular, the present invention is more advantageous than a case in which a sales corporation receives early repayment of a trade receivable loan or a note discount on a trade receivable, that is, an interest rate lower than the interest rate of discounted loan or loan discount or discount rate Or by applying a discount rate to provide early payment of a payment.

In addition, the present invention utilizes data on transactions of goods or services stored in a computer and computers held by a sales company or purchasing company for managing transactions of goods or services in the realization of early redemption of accounts receivable, It is intended to provide a method by which early redemption can be implemented in an information communication network.

The inventors of the present invention paid attention to the situation of the purchasing company in consideration of the means for solving the problems of the prior art described above.

A purchasing company with a large amount of sales or purchases often defer payment timing by issuing foreign trade receivables or bills without immediately paying the transaction price to the sales companies providing the goods or services to them in most transactions .

However, except for the cases where the funding is very difficult, at least some of the purchasing companies have a level of cash that can be paid instantly, and usually these cash are used as the demand deposit of the bank or short- Respectively.

However, since the purchasing companies with cash above a certain level can not immediately pay all the money to the sales company, it takes a policy of deferring payment in the form of bills or accounts receivable for certain transactions, This policy applies to sales companies in a lump sum.

The purchasing company deposits the cash that it holds without immediately paying the seller to the financial institution such as the bank, but since the interest received from the relevant bank is low at such a deposit, Earnings are very small.

In addition, even if a purchasing company tries to promptly or promptly pay the purchase price for some sales companies, which are difficult to raise funds, especially in the case of a large number of large-scale sales companies, It is very difficult to take a policy that allows payment to be made immediately or early.

In view of the difficulties experienced by the sales company as described in the background art and the circumstances of the cash management of the purchasing company, the inventors of the present invention have found that the purchasing company Consideration was given to the possibility of early repayment of the proceeds, ie, part of the sales receivables of the seller.

In particular, the inventors of the present invention can easily redeem accounts receivable early for a sales company that requires early payment of a receivables in accordance with funding conditions, without changing the existing policy on the payment of purchase price .

In addition, the sales company can pay back the receivables at a low cost at an early stage, while allowing the purchasing company to effectively manage the cash held by the purchasing company rather than just depositing it in a bank. .

The inventors of the present invention have also found that such an early repayment is recorded in a computer device that the purchasing company holds for the management of purchase of goods or services without the excessive time and efforts of the financial or accounting personnel of the purchasing enterprise The data on the purchase of goods or services and the information exchange with the purchasing company through the information communication network and the beading process can be used to make the early repayment of the receivables in a very convenient manner.

As a result of such considerations, the inventors of the present invention have found that, between a buyer and a seller of an article or service, a trade receivable to be paid to the seller by the buyer as a consideration for the provision of the article or service through the intermediary, The present invention has been achieved.

According to the present invention,

The intermediary computer operated by the intermediary for the early repayment of the receivables receives the information of the receivables from the buyer computer operated by the purchaser for the purchase of the goods or services and stores the information of the receivables, A receivable information storage step of retrieving information of the receivable to generate information for early repayment of the receivable and storing the information in the intermediary computer;

The buyer accesses the intermediary computer through a buyer terminal possessed by the buyer and is connectable to the intermediary computer, determines the total amount to be paid through the first discount rate and the early redemption to receive a discount on the trade receivable, The method comprising: selecting, from information for early redemption, a receivable that can be redeemed earlier than the scheduled reimbursement date, and storing the information on the selected receivable, the first discount rate and the total amount, Selecting Accounts Receivable;

The intermediary computer extracts information on accounts receivable from each seller based on the information on the selected accounts receivable, and the information on each of the accounts receivable is held by the seller who provided the goods or services related to the accounts receivable To a seller terminal connectable to the intermediate computer, respectively;

A seller accesses an intermediary computer through a seller terminal, selects a receivable to be reimbursed early from information on the extracted receivable, determines a second discount rate the seller intends to discount for the selected receivable, A second discount rate determining step of storing information of the selected trade receivable and information of the second discount rate;

The intermediary computer compares the first discount rate and the second discount rate with respect to the selected trade receivable and determines that a transaction for early redemption is established for the trade receivable in which the second discount rate is larger than the first discount rate within the total amount limit Establishment phase;

The intermediary computer determines the respective adjusted discount rates determined between the first discount rate and the second discount rate for each of the trade receivables determined to be a transaction, and for each of the transaction receivable trade receivables, The method comprising the steps of: determining an adjusted redemption amount;

Wherein the intermediary computer generates information on the adjusted discount rate and the amended redemption amount for the transaction-established trade receivable and transmits the generated information to the seller terminals of the respective sellers having the buyer's terminal and the transaction-established merchandise receivable respectively Establishing information transmission step; And

And the buyer reimburses the seller for each transaction-established trade receivable in accordance with the revised repayment amount.

According to the method for repayment of trade receivables according to the present invention, the method of the present invention includes a buyer computer, which is operated by a purchaser to purchase goods and services and stores information on accounts receivable, information of accounts receivable from the buyer computer A mediating computer for receiving and storing information on receipt of merchandise by connecting to the buyer's computer to generate and storing information for early repayment of receivables, a buyer terminal And a merchant terminal.

In the reimbursement method of the trade receivable of the present invention, the transaction for the early redemption of the trade receivable is made between the buyer and the seller by the information for early repayment of the trade receivable generated by the intermediary computer.

The purchaser determines the first discount rate to be discounted for the receivables and the total amount that can be repaid at an early stage, and selects the receivables that can be repaid at an early stage. The seller who holds the receivables selects the specific receivables . The selection and selection are made in the buyer terminal and the seller terminal respectively connecting to the intermediary computer, and the selected or selected information is stored in the intermediary computer.

The intermediary computer determines the establishment of the transaction related to the early redemption based on the stored information and informs the buyer and the seller of the determined items through the buyer terminal and the seller terminal.

The determination of the transaction establishment by the intermediary computer is made when the second discount rate is greater than the first discount rate, and when the seller determines from the buyer that the second discount rate is greater than the first discount rate and the modified redemption amount determined by the adjusted discount rate determined between the first discount rate and the second discount rate Is reimbursed.

If the discount rate that can be expected by early repayment of short-term operating funds or idle funds through transaction according to the reimbursement method of the trade receivable of the present invention is higher than the interest rate that can be obtained when depositing in a financial institution such as a bank, You can see the gain by the difference between the adjusted discount rate and the interest rate.

Generally, the interest rates that can be expected when companies deposit idle funds or short-term funds at banks and other financial institutions are currently very low. Therefore, if the adjusted discount rate is determined at a level higher than the first discount rate, which is equal to or slightly higher than the short-term deposit interest rate of the financial institution, the purchaser will have a useful means of operating the funds.

In the case of a seller company, according to the present invention, the adjusted discount rate required to receive the early repayment of accounts receivable can be quickly realized through discounted loan or mortgage discount, or it is difficult to lend the receivables as collateral, If the interest rate or the discount rate is lower than the rate applied when receiving a loan through a financial institution, the difference between the two can be obtained.

In general, the interest rate or discount rate required when small and medium-sized companies are early cashing through foreign-currency-linked loans or discounts or receiving loans based on their own credit can be expected when companies deposit idle funds in financial institutions such as banks. Which is significantly higher than the interest rate.

Considering this market situation, it is often the case that the second discount rate of the seller is higher than the first discount rate of the buyer in the transaction according to the present invention, and the transaction is established with the discount discount rate between the first discount rate and the second discount rate, The seller can obtain the benefit in excess of what he has deposited in the financial institution, and the seller can be reimbursed at a lower cost earlier than the counterparty loan, note discount or other financial institution loan do.

On the other hand, in large companies, a large number of purchases are made, and a considerable number of trade receivables are issued. In each of the trade receivables, negotiations with the seller, the creditor of the receivables, It is practically impossible to determine the early repayment of a trade receivable because it requires considerable manpower and time.

However, in the method according to the present invention, since the transmission and processing of information for the early redemption of the receivables are executed through the computer network and the main procedures including the determination about the establishment of the transaction are performed through the computer network, The buyer and the seller, as well as the intermediary in the procedure for the early redemption of the transaction, do not consume considerable manpower and time in the proceeding of the transaction according to the present invention.

In particular, since the reimbursement method of the trade receivable according to the present invention is performed by a network centered on the intermediary computer operated by the intermediary, which is not the transaction party of the buyer and the seller, the transaction parties can have the reliability of the transaction .

1 is a block diagram of a computer network for performing a transaction according to an embodiment of the present invention,
FIGS. 2A through 2D are flowcharts illustrating a procedure of a transaction executed in the computer network shown in FIG. 1 according to an embodiment of the present invention.

Hereinafter, a preferred embodiment of a method for redeeming trade receivables according to the present invention will be described with reference to the drawings. The embodiments described below are merely illustrative of an example in which the present invention is implemented. The present invention is not limited to these embodiments, and various modifications, additions, and alterations may be made within the scope of the Patent Office. And all such modifications, additions and substitutions are included within the scope of the present invention.

In the following description, the purchaser is referred to as a purchasing company, and the seller is referred to as a selling company. The purchasing company and the selling company are not limited to the corporation but include the individual business operator.

FIG. 1 shows a schematic information flow in a computer network in which a reimbursement method for a trade receivable is implemented according to an embodiment of the present invention, and a transaction according to a reimbursement method of a trade receivable executed in the computer network.

The transaction relating to the reimbursement method of the merchandise receipt according to the embodiment of the present invention is executed mainly on the intermediary computer 10 operated by the third person rather than the sales company or purchasing company. The intermediary operates the intermediary computer 10, which serves as a platform for mediating transactions of the present embodiment, that is, transactions relating to early redemption of accounts receivable. The intermediary computer 10 may be one owned and operated by the intermediary, but may be composed of a server device, a database device, and a dedicated line used by the intermediary.

Also, the intermediary computer 10 does not need to be operated by the intermediary, but may be maintained by a separate company under the trust of the intermediary, and may be installed or connected to the system of the purchasing company in a separate solution format have.

The computers (20 and 30) owned and operated by purchasing and selling companies integrate and manage management processes such as production, logistics, finance, accounting, sales, purchasing and inventory within the enterprise, (ERP) systems 21 and 32 are provided. The ERP systems 21 and 31 are used for purchasing goods and services or for purchasing goods and services. Information about the sale, and the trade payables or receivables arising from such transactions are stored and related information is stored.

On the other hand, the purchasing company computer 20 and the selling company computer 30 are not limited to a single computer device but include terminals 21 and 31 used by persons in charge of purchasing or accounting. Such terminals 21 and 31 may be computers installed in the purchasing company but may be information devices such as a smart phone possessed by the personnel in charge and may be connected to the ERP systems 22 and 32 And send and receive information.

The purchase obligation of the purchasing company is a trade receivable from the viewpoint of the sales corporation. Since this corresponds to each other, in this specification, the purchase obligation of the purchasing company is also referred to as a "trade receivable".

On the other hand, the intermediary computer 10 is not limited to a single computer device, but is composed of a plurality of servers or database devices which are operated by intermediaries and are connected to each other by mutual networks to transmit and receive information.

The intermediary computer 10 is composed of a plurality of apparatuses constituting a computer network system, but only essential elements for explaining the configuration and operation of the embodiment will be described below.

The intermediary computer 10 is connected to the ERP system 22 of the purchasing company via a network and receives information on the sales company from the ERP system 22 and information on the receivables for the sales company, And a device 11.

On the other hand, the intermediary computer 10 is provided with a web server apparatus 12, and external computer apparatuses not belonging to the intermediary computer 10 are connected to the intermediary computer 10 via the web server apparatus 12, The information provided by the intermediary computer 10 can be inquired through the web page provided by the broker 10 or information on the transaction related to this embodiment can be transmitted and received.

Such external computer devices may be a smart phone owned by the finance staff of the purchasing or sales company, or may be a personal computer or a server computer used within each enterprise.

In the accompanying drawings and the present specification, a computer device used by a person in charge at a purchasing company is referred to as a 'terminal 1' 21 for convenience of explanation, and sales companies participating in the transaction of this embodiment provide goods or services to the purchasing company The external computer devices to be used are referred to as 'terminal 2' 31.

In the drawings and the following description, for convenience of explanation, the computer 30 and its terminal 2 (31) owned by a single sales company and the ERP system (1) 32 are only shown and described.

The intermediary computer 10 is also provided with an ERP system 22, a terminal 1 21 and a terminal 2 31 of the purchasing company and the banks 2 and 3 which are in communication with the intermediary computer 10 in the transaction of this embodiment, A database device 13 for storing information received from the computers 40 and 50 and a beading server device 14 for carrying out various calculations and decisions regarding intermediation of transactions in accordance with the information stored in the database device 13, Respectively.

In the present embodiment, the computer 40 of the bank that the purchasing company trades with is provided with a secured loan management system 41, a deposit management system 42 and an electronic bill management system 43, The purchasing company does not engage in collateralized loans for electronic accounts receivable and related transactions, banks that deal with the agreements, banks that deal with deposits, and transactions with different banks for electronic drafts. , These systems may be computers operated by separate banks.

In addition, even when the purchasing company makes transactions with a single bank for the secured loan, deposit, and electronic bill for foreign trade receivables, the above systems do not need to be provided in one computer, It may be provided.

Next, FIGS. 2A to 2D are flowcharts showing the process of the reimbursement method according to the present embodiment in the system shown in FIG. 1 in the case of a foreign trade receivable in which the trade receivables are electronically issued.

Hereinafter, with reference to FIGS. 2A to 2C, a description will be given of each method of how transactions for early repayment are performed mainly regarding electronic accounts receivable accounts. However, the method described below can be applied not only to electronic accounts receivable accounts but also to electronic notes and other types of accounts receivable. Procedures specific to electronic notes are separately described with reference to FIG. 2d.

S1. Steps to set up deals

The method of repaying the foreign trade receivables according to the present embodiment determines the period and the transaction regarding the early repayment of the foreign trade receivables between the buyer and the seller proceeds according to the start time and the end time of the schedule.

Accordingly, in order for a transaction to commence, the intermediary computer 10 notifies the terminal 1 (21) of the purchasing company participating in the transaction and the terminal 2 (31) -1), and the purchasing company and the selling company can confirm that the transaction is established through the terminal 1 (21) and the terminal 2 (31), respectively (S1-2).

S2. Store receivables information step

When the transaction is set (S1), the connection server device 11 of the intermediary computer 10 accesses the ERP system 22 of the purchasing company to fetch the information of the receivables held by the purchasing company (S2-1) . The information on foreign trade receivables includes information on the creditor of the foreign trade receivable, ie, information on the seller, the price of the bond, the date of repayment, and information on the bank.

In this way, the purchasing company computer 20 can be configured to transmit the corresponding information to the intermediary computer 10 without the connection server device 11 of the intermediary computer 10 accessing the ERP system 22 of the purchasing company .

Since the information fetched from the ERP system 22 of the purchasing company is recorded in accordance with the ERP system of the purchasing company and has a specific format, the intermediary computer 10 connects this information to the intermediary computer 10 at a later stage And supplies it to other devices in a predetermined format, and is processed into a form suitable for transaction, and is stored in the database device 13 as information for the early redemption of the trade receivable (S2-2).

S3. Steps to inquire whether a secured loan

Then, the intermediary computer 10 requests the computer 40 of the transaction bank for the electronic foreign currency trade receivables from the information of the trade receivables stored in the database 13 to confirm whether or not the corresponding accounts receivables have been secured .

The bank may be a main bank of the purchasing company, and the computer 40 may be connected to the ERP system 22 of the purchasing company to transmit and receive information related to the receivables.

S4. Mortgage loan information transfer phase

The computer 40 of the purchase enterprise bank confirms whether or not the mortgage loan has been executed for the foreign trade receivable to which the information has been transmitted based on the information transmitted from the intermediary computer 10, To the computer (10).

S5. Storage step

The intermediary computer 10 checks the information transmitted from the computer 40 of the purchasing company's bank and excludes the accounts receivable in which the secured loan is executed from among the receivables subject to the transaction, And stores it in the database device 13. [

S6. Steps to prepare for transaction

When the process ends at step S5, the intermediary computer 10 makes a payment to the terminal 1 (21) of the purchasing company through the selection of a trade receivable that the purchasing company can repay early in the transaction and the discount rate and early repayment And transmits information requesting the determination of the total amount.

S7. The first discount rate determination step

The person in charge of the purchasing company confirms the information transmitted to the terminal 1 21 of the purchasing company by the intermediary computer 10 in step S6 and connects to the intermediary computer 10 through the terminal 1 21. [

The web server device 12 of the intermediary computer 10 is a personal computer used by a purchasing company or a sales company or a terminal 1 or 2 (21 or 31) such as a smart phone possessed by a person in charge of the company, It is possible to connect to the computer 10 so as to confirm the information of the database device 12 which is allowed to access to the purchasing company or the sales company respectively and to provide an environment in which the information on the transaction of this embodiment can be transmitted or received and confirmed .

Then, the person in charge of the purchasing company, from the information for early repayment of the accounts receivable stored in the intermediary computer 10 via the terminal 1 (21), calculates the first discount rate at which the purchasing company desires to receive a discount through the transaction, The total amount payable through early redemption is determined and input (S7-1). The intermediary computer 10 receives the information input from the terminal 1 and stores information on the first discount rate and the total amount in the database device 13 (S7-2).

The purchasing company may change the information of the first discount rate and the total amount stored in the intermediary computer 10 through the terminal 1 (21) before the depositing step (S9).

Q8. Selecting Accounts Receivable for Early Repayment

In addition, the person in charge of the purchasing company selects the account receivable from the information for early repayment of the accounts receivable stored in the intermediary computer 10 through the terminal 1 (21) so that the purchasing company can repay earlier than the scheduled repayment date (S8 -1), the intermediary computer 10 stores information on the trade receivable selected by the purchasing company in the database 13 (S8-2).

On the other hand, in this embodiment, a purchasing company determines a first discount rate and a total amount to be paid for a trade receivable through a corresponding transaction, and then selects a receivable for early repayment. Conversely, And determining the first discount rate and the total amount for the transaction.

Q9. Steps to Transfer Deposit and Deposit Information

After steps S7 and S8, or between steps S7 and S8, the purchasing company deposits the amount corresponding to the total amount determined in step S7-1 in the deposit account established in the bank to which the purchasing company trades (S9-1). This deposit account may be opened at the bank of the purchasing company, but may be determined to be deposited into a separate bank account designated by the intermediary.

When the deposit is deposited in the deposit account, the computer 40 of the purchase enterprise bank transmits information on the fact that the deposit is deposited in the deposit account according to the information recorded in the deposit management system 42 to the intermediary computer 10 (S9-2).

S10. Sending information to seller

When the intermediary computer 10 receives the deposit deposit information from the purchasing company's bank computer 40 (S9-3), the intermediary computer 10 determines whether or not the sales receivable of each sales company And transmits the information of each of the extracted accounts receivable to the terminal 2 (31) of the sales company having the accounts receivable.

This information transmission includes alarm information that allows the sales company to participate in transactions related to the early redemption of accounts receivable, as well as information on accounts receivable that the seller can be repaid early.

S11. The second discount rate determination step

The person in charge of the sales company confirms the information on the accounts receivable that can participate in the early redemption transaction through the terminal 2 31 and accesses the intermediary computer 10 through the terminal 2 50 to obtain the sales A sales receivable to be redeemed early in the bond is selected and a second discount rate that the seller desires to discount the selected receivable is determined and inputted (S11-1). The information of the selected trade receivable and the information of the second discount rate are stored in the database device 13 in the intermediary computer 10 (S11-2).

S12. Decision-making phase

In this way, a purchasing company selects a receivable that can be repaid at an early stage, determines the total amount to be redeemed with the first discount rate and deposits the deposit, selects a sales receivable for which the salesperson early wants to redeem, The transaction can be initiated and the intermediary computer 10 can commence the step of determining the early redemption trade receivable and the adjustment discount rate, but the commencement of such transaction is initiated when each sales company selects the trade receivable 2 before the discount rate is determined.

Therefore, even after the transaction is started, the sales company can proceed to the second discount rate determination step S11 until the end of the transaction.

At the preset time, the beading server device 14 of the intermediary computer 10 fetches the information on the transaction from the database device 13, and for the sales receipts selected by the sales company in step S11, And the second discount rate.

In such a case, a trade receivable with a second discount rate greater than the first discount rate can be determined to have a transaction for early redemption, but the amount that must be repaid earlier for a trade receivable determined to be a transaction is the total amount determined by the purchaser Can not exceed.

The bidder server device 14 determines that the trade has been established in the order of the greatest difference between the first discount rate and the second discount rate among the sales receivables selected by the sales company and the total reimbursement amount of the trade receivables for which the transaction has been determined has exceeded the total amount And determines the trade receivables that are settled within the scope of the transaction.

If the sum of the amounts to be redeemed for the trade receivables determined by the establishment of the transaction at this stage is less than the total amount that the purchaser intends to repay early, the second discount rate is set at the first discount rate And the second discount rate in the order of the smallest difference in the total amount of the transaction can be included in the accounts receivable.

Meanwhile, in the course of the transaction establishment determination step S12, the purchasing company and the sales company can change the first discount rate and the second discount rate through the following steps, respectively.

The intermediary computer transmits inquiry information about whether the first discount rate or the second discount rate is changed for each of the selected trade receivables to the buyer terminal and the sales company terminal at step S12-1.

Next, the person in charge of the purchasing company or the sales company who has received the inquiry information from the terminal 1 (21) or the terminal 2 (31) can change the first discount rate or the second discount rate at the terminal 1 (21) If the changed value of the first discount rate or the second discount rate is inputted, the terminal 1 (21) or the terminal 2 (31) transmits the reply information including the changed discount rate to the intermediary computer 10 (S12-2)

Subsequently, when the intermediary computer 10 receives the reply information including the changed first discount rate or the changed second discount rate from the terminal 1 (21) or the terminal 2 (31), the information of the changed first discount rate or the changed second discount rate The beading server apparatus 14 fetches information of the changed first discount rate or the changed second discount rate from the database apparatus 13 to determine whether the transaction for the selected trade receivable is established (S12-4).

S13. Adjustment Discount Rate Determination Step

If it is determined in the previous step whether the transaction is established with respect to the trade receivables selected by the purchasing company, the intermediary computer 10 determines whether or not each trade receivable determined to be a transaction is to be determined for each of the receivables determined between the first discount rate and the second discount rate Determines the adjusted discount rate, generates information about the amended redemption amount for each of the transaction-established accounts receivable in accordance with each of the adjusted discount rates, and stores the information on the database device 13.

Q14. Transaction establishment information transmission step

If the adjusted discount rate is determined in the previous step, the intermediary computer generates information about the modified redemption amount to which discount is applied based on the adjusted discount rate from the face value of the trade receivables, To the terminal 1 (21) and the terminal 2 (31).

Q16. Step to Cancel Mortgage Agreement for Accounts Receivable

On the other hand, the intermediary computer 10 transmits, to the terminal 2 (31) of the sales company after the transmission of the transaction establishment information or the transfer of the transaction establishment information, the foreign trade receivable with which the transaction is established, (S15-1). ≪ / RTI >

The person in charge of the sales company confirms the cancellation request information through the terminal 2 (31), and transmits information requesting the cancellation of the foreign trade receivable to the computer 40 of the transaction bank of the purchasing company (S15-2).

Meanwhile, the cancellation request for the mortgage loan agreement may be executed by the purchasing company's cancellation request with the consent of the sales company according to the policy of the bank (S15-2). The computer 40 of the purchase bank of the purchasing company cancels the arrangement of the secured loan for the corresponding foreign trade receivable and transmits information about the cancellation to the terminal 2 31 of the sales company and the terminal 1 21 of the purchasing company (S15-3).

The terminal 2 (31) of the sales company or the terminal 1 (21) of the purchasing company transmits information about the fact that the contract of the foreign trade receivable is canceled to the intermediary computer 10 (S15-4) And stores the transmitted information in the database device 13 (S15-5).

Information about the mortgage loan cancellation can be directly received from the purchase enterprise bank computer 40 to the intermediary computer 10 by a separate contract between the bank and the intermediary of the purchasing company.

The seller can realize the early repayment of the trade receivables substantially by receiving the loan from the purchasing company 's bank with the foreign trade receivable issued in the name of the purchasing company as collateral. Accordingly, in the reimbursement method according to the present embodiment, the sales corporation or the purchasing company cancels the receivables collateral arrangement with respect to the trade receipt in which the transaction is established, whereby the sales corporation that has been repaid early by the repayment method according to the present embodiment It is possible to prevent the situation where the borrowed money from the bank is collateralized by the corresponding account receivable.

Q16. Step to Issue Revised Tax Invoice

When the intermediary computer 10 receives information on cancellation of the mortgage loan agreement of the corresponding foreign trade receivable from the terminal 2 31 of the sales company or the computer 40 of the transaction bank of the purchasing company, 31) to issue the revised tax bill according to the amended repayment amount for the foreign trade receivable (S16-1).

When the terminal 2 (31) receives such a request, the terminal 2 (31) issues a modified tax invoice in a state of being connected to the intermediary computer 10 (S16-2), and the issued modified tax invoice is transmitted to the intermediary computer 10 To the terminal 1 (21), and the purchasing company receives the corrected tax invoice (S16-3).

The correction tax bill is issued in the state that the terminal 2 31 is connected to the web server apparatus 12 of the intermediary computer 10 but the terminal 2 31 is connected to the ERP system 32 of the sales company The modified tax invoice is issued in the ERP system 32 of the sales company and sent to the ERP system 22 of the purchasing company and sent to the intermediary computer 10 through the terminal 1 21 of the purchasing company May be configured to be transmitted.

S17. Repayment Execution Phase

When the purchasing company receives the issuance of the corrected tax invoice (S16), the repayment amount of the transaction receivable is paid to the selling company. In this embodiment, the repayment procedure is performed by the purchasing company directly or through the bank The intermediary computer 10 sends the redemption amount payment instruction to the computer 40 of the purchase bank of the purchasing company and executes the deposit management of the purchasing company's bank computer 40 without executing the redemption of the sales receipt to the sales company Is executed by remitting the amended redemption amount from the deposit account to the seller's bank account in accordance with the information on the amended redemption amount in the system (42).

Specifically, the intermediary computer 10 confirms the revised tax bill issued by the sales company (S17-1), and transmits information instructing payment of the revised redemption amount to the transaction bank computer 40 of the purchasing company (S17-2).

The purchasing company's bank computer 40 sends the corrected redemption amount to the account of the sales company opened at the bank of the sales company from the deposit account in accordance with the instruction information from the intermediary computer 10, (S17-3). ≪ / RTI >

The intermediary computer 10 receives the information on the remittance from the purchasing company's bank computer 40, confirms the payment, decides that the transaction has ended with respect to the relevant receivables, generates information on the fact that the transaction has ended And stores it in the database device 13 (S17-4).

In the embodiments described above, the case where the trade receivables are electronic trade receivables is mainly described, but when the trade receivables are electronic certificates, some procedures are different. The electronic bill will be described with reference to Fig. 2D corresponding to Fig. 2C.

The intermediary computer 10 transmits the transaction establishment information to the purchasing company and the sales company (S14), and then transmits the information to the terminal 2 (31) of the sales company for requesting the electronic note to be returned to the seller 2 (S15-5). The person in charge of the sales company confirms this information through the terminal 2 (31) and transmits the request information for returning the electronic bill to the transaction bank computer 50 of the sales company (S15-6).

The transaction bank computer 50 of the sales company executes the return of the electronic bill in the electronic bill management system 52 operating on the electronic bill (S15-7).

The information about the return of the electronic bill is recorded in a computer (not shown) of a bill management institution such as KFTC, and the computer 40 of the purchasing company transaction bank receives return information of the electronic bill from the computer of the bill management institution This information is transmitted to the computer 20 of the purchase company again (S15-8), and the computer 20 of the purchasing company receives the information and transmits it to the intermediary computer 10 (S15-9).

When the intermediary computer 10 receives the electronic bill return information (S15-10), the process proceeds to the modified tax bill issue step S16 as in the case of the foreign trade receivable, and the subsequent procedure proceeds in the same manner as the foreign trade receivables .

In the above-described embodiment, the case where the trade receivable is electronically issued or the electronic note is mainly described. However, if the trade receivable is paid out of cash, the cancellation step of the receivable loan agreement (S15 ), The same as the method of early repayment of foreign trade accounts receivable.

By the procedure described above, the early repayment of the trade receivable in the embodiment according to the present invention is completed, and the transaction ends.

On the other hand, the subsequent transaction can be continued even after the end of the transaction, and the subsequent transaction is also executed by the repayment method of this embodiment.

The purchasing company can refer to the information on the transaction that has already ended in the transaction according to the present embodiment.

In the database device 13 of the relay computer 10, the information on the sales company, the information on the trade receivable established in the transaction, and the transaction information on the non-transactional receivable When the purchasing company or the sales company transmits information requesting the information on the terminated transaction to the intermediary computer 10 through the terminal 1 21 or the terminal 2 31, To the terminal 1 or 2 (21, 31) from the device 12, information regarding the above-mentioned finished transaction. The person in charge of the purchasing company or the sales company can refer to the transmitted information in subsequent transactions.

10: Relay computer 20: Purchasing company computer
30: computer 40 of the selling enterprise; Buying corporate bank computer
50: Selling companies trading bank computers

Claims (12)

A method of reimbursement of a trade receivable for the purpose of reimbursement of a trade receivable between a purchaser and a seller of the goods or services through the intermediary through the intermediary,
The intermediary computer operated by the intermediary for the early repayment of the receivables receives the information of the receivables from the buyer computer operated by the purchaser for the purchase of the goods or services and stores the information of the receivables, A receivable information storage step of retrieving information of the receivable to generate information for early repayment of the receivable and storing the information in the intermediary computer;
The buyer accesses the intermediary computer through a buyer terminal possessed by the buyer and is connectable to the intermediary computer, determines the total amount to be paid through the first discount rate and the early redemption to receive a discount on the trade receivable, The method comprising: selecting, from information for early redemption, a receivable that can be redeemed earlier than the scheduled reimbursement date, and storing the information on the selected receivable, the first discount rate and the total amount, Selecting Accounts Receivable;
The intermediary computer extracts information on accounts receivable from each seller based on the information on the selected accounts receivable, and the information on each of the accounts receivable is held by the seller who provided the goods or services related to the accounts receivable To a seller terminal connectable to the intermediate computer, respectively;
A seller accesses an intermediary computer through a seller terminal, selects a receivable to be reimbursed early from information on the extracted receivable, determines a second discount rate the seller intends to discount for the selected receivable, A second discount rate determining step of storing information of the selected trade receivable and information of the second discount rate;
The intermediary computer compares the first discount rate and the second discount rate with respect to the selected trade receivable and determines that a transaction for early redemption is established for the trade receivable in which the second discount rate is larger than the first discount rate within the total amount limit Establishment phase;
The intermediary computer determines the respective adjusted discount rates determined between the first discount rate and the second discount rate for each of the trade receivables determined to be a transaction, and for each of the transaction receivable trade receivables, The method comprising the steps of: determining an adjusted redemption amount;
Wherein the intermediary computer generates information on the adjusted discount rate and the amended redemption amount for the transaction-established trade receivable and transmits the generated information to the seller terminals of the respective sellers having the buyer's terminal and the transaction-established merchandise receivable respectively Establishing information transmission step; And
Wherein said buyer reimburses said seller for each transaction-established trade receivable in accordance with said amended repayment amount,
And a method for repaying a trade receivable. The method according to claim 1,
Wherein the buyer deposits an amount corresponding to the total amount into a deposit account established in the buyer's bank after the step of selecting the receivables for the early redemption target or the step of selecting the account receivable for the early redemption target. And
Wherein the computer managing the deposit account transmits information on the fact that the deposit is deposited to the deposit account to the intermediary computer
Further comprising:
Wherein the step of transmitting the information to the seller is performed after the intermediary computer receives information on the fact that the deposit is deposited from the computer managing the deposit account. The method of claim 2,
Wherein the repayment execution step includes the step of the intermediary computer transmitting information on the amended repayment amount to a computer managing the deposit account,
Wherein the repayment execution step is performed by the computer managing the deposit account by transferring the modified repayment amount from the deposit account to the seller's bank account in accordance with the information on the modified repayment amount. The method according to claim 1,
Wherein the seller issues a modified tax bill according to the corrected settlement amount to each buyer's computer through the seller terminal before the redemption execution step and transmits the modified tax bill to the buyer computer The method of repayment of the accounts receivable. The method according to claim 1,
Wherein the determination that the transaction has been established in the transaction establishment determination step is performed in a descending order of the difference between the first discount rate and the second discount rate among the selected trade receivables. The method according to claim 1,
Wherein the transaction establishment determination step comprises:
Wherein the intermediary computer transmits inquiry information about whether the first discount rate or the second discount rate is changed for each of the selected trade receivables to the buyer terminal and the seller terminal;
Wherein the buyer or the seller sends reply information including the first discount rate or the changed second discount rate, respectively, changed through the buyer terminal or the seller terminal to the intermediary computer; And
Wherein the intermediary computer receives the reply information including the changed first discount rate or the changed second discount rate from the buyer terminal or the seller terminal and transmits the reply information to each selected receivable based on the changed first discount rate or the changed second discount rate Steps to decide again
And a method for repaying a trade receivable. The method of claim 5,
In the transaction establishment decision step, if the total amount of trade receivables determined to be a transaction is less than the total amount at this stage, the difference between the first discount rate and the second discount rate for a trade receivable in which the second discount rate is lower than the first discount rate And the inclusion of the total amount of the trade receivable in the order of the trade in the order of the lowest amount. The method according to claim 1,
Wherein the intermediary computer transmits information requesting the selection of a receivable that can be repaid to the purchaser terminal prematurely before the step of selecting the receivables for the early redemption target,
Wherein the early redemption target receivable selection step is started after the purchaser confirms the information requesting the selection of the receivable that can be repaid earlier in the purchaser terminal. The method according to claim 1,
The intermediary computer stores the seller's information, the information on the merchandise receivable established in the transaction, and the transaction information on the merchandise not yet established for the transaction in which the early repayment of the receivable from the purchaser to the seller is completed, And transmits the transaction information to the buyer terminal upon receiving the request from the buyer terminal. The method according to any one of claims 1 to 9,
The merchandise receipt is issued from the buyer to the seller as an electronic note,
The seller sends a request for returning the electronic bill to the computer operated by the bank of the buyer about the electronic bill, which is the transaction bond established for each transaction, in accordance with the information received at the transaction establishing information transmission step through the seller terminal A request to return a bill to transmit information
Further comprising:
And the repayment execution step is performed after the return of the bill is executed according to the bill return request step. The method according to any one of claims 1 to 9,
The trade receivables are issued to the seller from the buyer as electronic forex receivables,
The step of storing the receivables information includes:
After receiving or receiving information on the accounts receivable held by the purchaser from the purchaser's computer, a request for confirming whether the intermediary computer has made a secured loan for the accounts receivable is made by the purchaser's bank, To the computer used in the first step;
The computer used in the secured loan management of the foreign trade receivable generates information on whether or not the secured loan is executed for the selected foreign trade receivable based on the information transmitted from the intermediary computer in the step of inquiring whether the secured loan is available, A secured loan information transmission step of transmitting the secured loan information; And
Information for early redemption of the trade receivable excluding the trade receivable in which the secured loan is executed among the trade receivables based on the information transmitted from the computer used by the intermediary computer for managing the secured loan of the foreign trade receivable in the step of transmitting the secured loan information To a mediation computer as a mediation step;
And a method for repaying a trade receivable. The method according to any one of claims 1 to 9,
The intermediary computer,
An access server device connected to the buyer computer through a network to receive information on the seller and information on the receivable from the buyer computer;
A web server device connected to the buyer terminal and the seller terminal via a network to transmit and receive information;
A database device for storing information received from the buyer computer, the seller computer, the buyer terminal and the seller terminal; And
A bidder server device for performing the transaction establishment determination step and the adjusted discount rate determination step according to the information stored in the database device,
And a method for repaying a trade receivable.
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