KR20190055857A - System and method for adjusting material ledger - Google Patents

Abstract

Disclosed are a system and a method for generating an interim material ledger document for each material (item) based on a standard cost and automatically reflecting adjustments to a material ledger during settlement. According to one aspect of the present invention, provided is a material ledger settlement system. The system comprises: a basic inventory counting module for counting a basic inventory quantity of a predetermined target item and calculating a basic inventory preliminary evaluation value of the target item before settlement of the target item; an incoming counting module for counting an incoming quantity of the target item and calculating an incoming preliminary evaluation value of the target item before the settlement of the target item; an outgoing counting module for counting an outgoing quantity of the target item and calculating an outgoing preliminary evaluation value of the target item before the settlement of the target item; an inventory counting module for counting an inventory quantity of the target item and calculating an inventory preliminary evaluation value of the target time before the settlement of the target item; a basic inventory price difference calculating module for calculating a basic inventory price difference of the target item, which is a difference between a basic inventory performance value after the settlement of the target item and the basic inventory preliminary evaluation value before the settlement of the target item; an incoming price difference calculating module for calculating an incoming price difference of the target item, which is a difference between an incoming performance value after the settlement of the target item and the incoming preliminary evaluation value before the settlement of the target item; and a settlement module for proportionally dividing a sum of the basic inventory price difference of the target item and the incoming price difference of the target item according to the outgoing quantity and the inventory quantity of the target item to calculate an outgoing performance value after the settlement of the target item and an inventory performance value after the settlement of the target item.

Description

{System and method for adjusting material ledger}

The present invention relates to a system and a method that can generate a paper document for each material (item) using a standard price, and can automatically reflect the adjustment details at the settlement in the material ledger.

Companies will deal with a lot of data needed for management and management of the company, such as finance, production, and inventory. Therefore, along with the recent advances in computer technology, there is an increasing tendency to introduce ERP (Enterprise Resource Planning) solution software, which is a computer system for business management and management. The ERP solution system is a computer system for business management and management. It can be an integrated system that integrates the management resources of various management systems that are operated independently across all divisions of the company, such as personnel, finance, and production. In addition, the ERP solution monitors the flow and usage of various resources in the enterprise, collects and interprets data related to accounting, sales, and inventory management to efficiently manage management resources, As shown in FIG.

On the other hand, among the functions provided by a conventional ERP solution, there may be a material ledger. A material ledger is a ledger that collects transaction data related to a material. It is used to calculate the inventory unit price of a material. It is the basis for calculating actual cost, and can be used for stock valuation with various currency codes and various methods. However, actual costs can not be used until the settlement is completed, so the actual costs can not be used during the settlement of accounts. Therefore, a technical idea is required to be able to prepare a material ledge even before the battle.

The technical problem to be solved by the present invention is to provide a technical idea that can generate the document of the ledger for each material (item) by using the standard price and automatically reflect the adjustment history in the financial ledger will be.

According to an aspect of the present invention, there is provided an inventory management system, comprising: an initial inventory aggregation module for aggregating a basic inventory quantity of a predetermined target item and calculating an initial inventory preliminary evaluation value before the closing of the target item; An input aggregation module for calculating an input preliminary evaluation amount of a target item, a warehouse aggregation module for counting the warehouse quantity of the target item and calculating a preliminary evaluation value before closing of the target item, A stock aggregation module for calculating a preliminary inventory valuation amount of the target item and calculating a preliminary stock valuation amount of the target item, a basic inventory target amount, which is a difference between an initial inventory stock amount after settlement of the target item and a preliminary stock pre- A basic inventory price difference calculation module for calculating the inventory price difference, The difference between the initial stock price of the target item and the difference between the purchase price of the target item and the difference between the initial stock price of the target item and the purchase price difference of the target item, And a settlement module for calculating an output amount after settlement of the target item and an inventory earnings amount after the settlement of the target item by using the output quantity and the inventory quantity.

In one embodiment, the basic inventory aggregation module calculates a preliminary inventory preliminary evaluation amount of the target item based on a standard unit price predetermined or predetermined by a predetermined method, and the inventory aggregation module calculates, Calculating an initial preliminary evaluation amount of the target item on the basis of the standard unit price, and calculating a preliminary evaluation amount before closing the target item based on the standard unit price, The aggregation module may calculate the preliminary inventory valuation amount of the target item based on the standard unit price.

In one embodiment, the standard unit price determination module may determine the instantaneous moving average unit price calculated based on the entry and exit details of the target item as the standard unit price of the target item.

In one embodiment, the settlement module may determine the amount of goods shipped after settlement of the target item by summing the first shipment amount determined by the following equation [1] to the preliminary evaluation amount before closing the target item .

(Equation 1) First amount of money = (the total of the difference between the initial stock price of the target item and the difference in the purchase price of the target item) * (the quantity of goods shipped from the target item) / Lt; RTI ID = 0.0 >

In one embodiment, the settlement module may determine the stock performance amount after the closing of the target item by adding the second interest amount determined by the following equation to the stock preliminary evaluation amount of the target item before the closing of the target item .

(Equation 2) The amount of the second coin = (the total of the difference between the initial stock price of the target item and the difference in the purchase price of the target item) * (the quantity of the stock of the target item) / Lt; RTI ID = 0.0 >

According to another aspect of the present invention, there is provided an inventory management system comprising: a basic inventory counting step of counting a basic inventory quantity of a predetermined target item and calculating an initial inventory preliminary evaluation value of the target item before the closing of the target item; Wherein the system counts the number of items to be received of the target item and calculates a preliminary evaluation value of the target item before closing of the target item, A stock aggregation step of calculating a stock preliminary evaluation amount before settlement of accounts, a stock aggregation step in which the material ledger settlement system of the material ledger settlement system calculates a stock preliminary evaluation amount of the target item, If the ledger settlement system determines that the underlying stock amount after the settlement of the target item and the base stock before the settlement of the target item, Calculating an initial stock price difference calculating step of calculating an initial stock price difference of the target item which is a difference between the amount of money and the amount of money between the target item and the target item, Calculating a difference between a stock price of the target item and a difference between an initial stock price of the target item and a difference in the purchase price of the target item, And a settlement step of calculating an output earnings amount after the settlement of the target item and an inventory earnings amount after the settlement of the target item by using the stock amount in accordance with the stock quantity.

In one embodiment, the basic stock aggregation step includes calculating an initial stock preliminary evaluation amount before the closing of the target item, based on a standard unit price predetermined or predetermined by a predetermined method, Wherein the counting step includes a step of calculating an input preliminary valuation amount before settlement of the target item based on the standard unit price, and the output collecting step includes a step of calculating, based on the standard unit price, And calculating the evaluation amount, wherein the inventory counting step includes calculating a stock preliminary evaluation amount before the closing of the target item based on the standard unit price.

In one embodiment, the method may further include a standard unit price determination step of determining the instantaneous moving average unit price calculated based on the entry and exit details of the target item as the standard unit price of the target item.

In one embodiment, the settlement step includes the step of summing the first coin amount determined by the following equation [1] to the preliminary evaluation amount before settlement of the target item, and determining the payout amount after settlement of the target item . ≪ / RTI >

(Equation 1) First amount of money = (the total of the difference between the initial stock price of the target item and the difference in the purchase price of the target item) * (the quantity of goods shipped from the target item) / Lt; RTI ID = 0.0 >

In one embodiment, the settlement step includes the step of summing up the preliminary stock valuation amount of the target item and the second fine amount determined by the following equation [2] to determine the stock performance amount after settlement of the target item . ≪ / RTI >

(Equation 2) The amount of the second coin = (the total of the difference between the initial stock price of the target item and the difference in the purchase price of the target item) * (the quantity of the stock of the target item) / Lt; RTI ID = 0.0 >

According to another aspect of the present invention, there is provided a computer-readable recording medium recording a program for performing the above-described method.

According to the technical idea of the present invention, there is provided a system and a method that can generate a document for a ledge for each material (item) by using a standard price, and can automatically reflect the adjustment details in the account when the settlement is made .

BRIEF DESCRIPTION OF THE DRAWINGS A brief description of each drawing is provided to more fully understand the drawings recited in the description of the invention.
1 shows a schematic configuration of a material ledger settlement system according to an embodiment of the present invention.
2 is a diagram showing an example of the instantaneous moving average unit price.
3 is a block diagram illustrating a detailed configuration of an aggregation module according to an embodiment of the present invention.
4 is a block diagram illustrating a detailed configuration of a calculation module according to an embodiment of the present invention.
FIG. 5A is a view for explaining data aggregated / calculated in the lifetime data aggregation process for a specific semi-product item, and FIG. 5B is a diagram for explaining data calculated in the process of setting the specific semi-product item.
FIG. 6A is a view for explaining data aggregated / calculated in a lifetime data aggregation process for a specific finished product item, and FIG. 5B is a view for explaining data calculated in a settlement process for the specific finished product item.

In order to fully understand the present invention, operational advantages of the present invention, and objects achieved by the practice of the present invention, reference should be made to the accompanying drawings and the accompanying drawings which illustrate preferred embodiments of the present invention.

Also, in the present specification, when one element 'transmits' data to another element, the element may transmit the data directly to the other element, or may be transmitted through at least one other element And may transmit the data to the other component.

Conversely, when one element 'directly transmits' data to another element, it means that the data is transmitted to the other element without passing through another element in the element.

BEST MODE FOR CARRYING OUT THE INVENTION Hereinafter, the present invention will be described in detail with reference to the preferred embodiments of the present invention with reference to the accompanying drawings. Like reference symbols in the drawings denote like elements.

1 shows a schematic configuration of a material ledger settlement system according to an embodiment of the present invention. The material ledger settlement system 100 may perform the method of calculating the ledger according to the technical idea of the present invention. The material ledger settlement system 100 can count the lifetime data before the settlement of the material ledger. In addition, the material ledger settlement system 100 may perform the settlement work of the ledger ledger.

The material ledger is the same as the accounting ledger for the material, and the material ledger settlement system 100 can manage the material payout details by the moving average method and the standard cost by the quantity and the amount, and distributes the price difference to the inventory and cost of sales It is possible to make an inventory evaluation based on the actual cost by the monthly average method. More specifically, the material ledger settlement system 100 can 1) manage the instantaneous moving average unit price for the target item, and use it as a unit price for processing the stock at the time of stock entry and exit, 2) Data can be aggregated by type of aggregate ledger to easily check the transaction history and make it possible to distribute the cost difference during the settlement (transaction details can be managed including quantity and amount); 3) The difference between the standard cost and the actual cost can be compensated by calculating the actual cost by roll-up based on the actual material input standard using the monthly total average method. (In this case, the calculation unit of the actual cost is the item code unit), 4) By cost component, it is possible to analyze profit and loss by cost component.

The material ledger settlement system 100 can perform an aggregation and settlement operation for a plurality of items (materials), and can separately perform a process to be described later on each of a plurality of items. Hereinafter, for the sake of convenience of explanation, it is described that the material ledger settlement system 100 performs the process of counting and setting a predetermined target item, but the same aggregation and settlement process is performed for each of a plurality of items including the target item It will be understood by those skilled in the art that the present invention can be carried out without departing from the spirit and scope of the invention.

Referring to FIG. 1, a material ledger settlement system 100 according to an embodiment of the present invention may include an aggregation module 110, a standard unit price determination module 120, a calculation module 130, and a settlement module 140 have.

According to an embodiment of the present invention, some of the components of FIG. 1 may not necessarily be necessary components necessary for implementation of the present invention, Of course, may include more components. For example, the material ledger settlement system 100 may include the elements (for example, the aggregation module 110, the standard unit price determination module 120, the calculation module 130) included in the material ledger settlement system 100, And a control module (not shown) for controlling functions and / or resources of the settlement module 140).

The material ledger settlement system 100 may include hardware resources and / or software necessary to implement the technical idea of the present invention, and it means one physical component or one device It is not. In other words, the system 100 for calculating the stock ledger of the present invention may mean a logical combination of hardware and / or software provided to implement the technical idea of the present invention. If necessary, May be implemented as a set of logical structures for implementing the technical idea of the present invention. In addition, the material ledger settlement system 100 may mean a set of structures implemented by each function or role for implementing the technical idea of the present invention.

The material ledger settlement system 100 according to an embodiment of the present invention may be installed in a user terminal to perform operations to implement the technical idea of the present invention. For example, the material ledger settlement system 100 may be implemented in the form of an application system and installed in the user terminal. The application system may be implemented in combination with software (i.e., application) installed in the user terminal and hardware of the user terminal to implement the technical idea of the present invention to implement the technical idea of the present invention.

According to the embodiment, the configuration of a part of the system 100 for calculating the general ledger may be included in a predetermined server, and the configuration of the remaining part of the system may be installed in a user terminal. Then, the server and the user terminal may organically combine to implement the technical idea of the present invention. The server may be an ERP system.

The material ledger settlement system 100 can transmit and receive predetermined information necessary for implementing the technical idea of the present invention while communicating with the user terminal 300 through a wired / wireless network.

The user terminal may be provided with a material ledger settlement system 100 according to the technical idea of the present invention such as a computer, a workstation, a smart phone, a tablet PC, or the like, or may communicate with the material ledger settlement system 100 And may include any type of data processing device capable of implementing the inventive concepts of the invention.

In this specification, a module may mean a functional and structural combination of hardware for carrying out the technical idea of the present invention and software for driving the hardware. For example, the module may refer to a logical unit of a predetermined code and a hardware resource (resourece) for executing the predetermined code, and does not necessarily mean a physically connected code or a kind of hardware May be easily deduced to the average expert in the field of the present invention.

The material ledger settlement system 100 stores predetermined information (for example, various kinds of aggregate data) necessary for implementing the technical idea of the present invention in the DB 200 and stores the data stored in the journal DB 200 (For example, document data, material document data, and input / output history data).

Here, the DB (DataBase) may be implemented as at least one table, and further includes a separate DBMS (Database Management System) for searching, storing, and managing information stored in the DB 200 It can also be used as a meaning. In addition, all data storage media and data structures that can be implemented in various ways such as a linked-list, a tree, and a relational DB, and which can store information to be stored in the journal DB 200 Can be used to mean including.

Referring to FIG. 1, the aggregation module 110 may calculate the preliminary evaluation amount before the settlement by aggregating the lifetime data. The preliminary evaluation amount may be determined based on a standard unit price (or a standard unit price) that is predetermined or predetermined by a predetermined method.

Since the actual cost (that is, the actual cost) can not be determined before the deadline, that is, before the settlement, the material ledger settlement system 100 calculates the preliminary evaluation amount using the standard unit price determined in advance or determined in a predetermined manner, Even before the settlement, it can provide a technical idea that allows a rough estimation of the performance.

In one embodiment, the standard unit price of the target item may be specified in advance by the user of the material ledger settlement system 100.

In another embodiment, the standard unit price of the target item may be determined by the standard unit price determination module 120. The standard unit price determination module 120 may determine the instantaneous moving average unit price calculated based on the entry and exit details of the target item as the standard unit price of the target item.

The instantaneous moving average unit price can be calculated by the following [Expression 1] and [Expression 2].

[Equation 1]

Instantaneous moving average unit price = (immediately preceding stock amount + input / output amount) / (immediately previous stock quantity + input / output quantity)

[Equation 2] When invoicing is verified

Instantaneous moving average unit price = (previous stock amount + difference amount) / (immediately before stock quantity)

2 is a diagram showing an example of the instantaneous moving average unit price calculated by the above method.

Referring to FIG. 2, the instantaneous moving average unit price of the initial stock is 100 since the quantity of the base stock is 10 and the stock amount is 1,000.

If the GR quantity is 100 and the amount is 15,000, then the instantaneous moving average unit price is (1,000 + 15,000) / (10 + 100) = 145 (rounded to the nearest whole number). If there is a production order with a quantity of -55 and a quantity of -8,000 thereafter, the unit price of instantaneous moving average becomes (16,000 - 8,000) / (110 - 55) = 145 (rounded to the nearest decimal point). Then, if the difference amount is confirmed as 550 by invoice inspection, the instantaneous moving average unit price becomes (8,000 + 550) / 55 = 155 (rounded to the nearest whole number).

Thereafter, the instantaneous moving average unit price can be updated in the same manner even when a PO return or cancellation of a fish order is canceled.

3 is a block diagram showing the detailed configuration of the aggregation module 110. As shown in FIG.

3, the aggregation module 110 may include an inventory inventory aggregation module 111, an inventory aggregation module 112, an inventory aggregation module 113, and an inventory aggregation module 114.

The inventory counting module 111, the goods counting module 112, the goods counting module 113 and the inventory counting module 114 acquire the material document data from the DB 200, So that various quantities can be counted.

The basic inventory aggregation module 111 may compute the basic inventory quantity of the target item and calculate the preliminary stock assessment value of the target item before the closing of the target item. In one embodiment, the inventory inventory aggregation module 111 may calculate the preliminary inventory preliminary valuation amount of the target item based on the standard price.

The goods receipt aggregation module 112 may compute the receipt quantity of the target item and calculate the preliminary receipt preliminary evaluation amount of the target item. In one embodiment, the goods receipt aggregation module 112 may calculate the preliminary goods receipt pre-settlement of the subject item based on the standard unit price.

The warehouse counting module 113 may count the number of shipment of the target item and calculate the preliminary shipment evaluation value before closing the target item. In one embodiment, the warehouse counting module 113 may calculate the preliminary estimated value before closing of the target item based on the standard unit price.

The inventory counting module 114 may count the stock quantity of the target item and calculate the preliminary stock assessment value of the target item before the closing of the target item. In one embodiment, the inventory aggregation module 114 may calculate the preliminary inventory valuation amount of the subject item based on the standard unit price.

The base stock quantity, the stock quantity, the shipment quantity, and the stock quantity of the target item counted can be stored in the DB 200.

Also, the preliminary stock preliminary valuation amount, the preliminary stock preliminary valuation amount, the preliminary valuation preliminary valuation amount before settlement, and the preliminary stock reserve valuation amount of the target item, which are calculated, may also be stored in the DB 200.

Referring again to FIG. 1, the calculation module 130 may calculate a price difference based on settlement document data stored in the DB 200.

FIG. 4 is a block diagram showing the detailed configuration of the calculation module 130. FIG.

4, the calculation module 130 may include an initial stock price difference calculation module 131 and a goods receipt price difference calculation module 132.

The initial inventory price difference calculating module 131 may calculate the difference of the initial stock price of the target item, which is a difference between the initial inventory stock amount after settlement of the target item and the preliminary stock preliminary valuation amount of the target item

The goods receipt price difference calculating module 132 may calculate the difference in the goods receipt price of the target item, which is the difference between the receipt of the final item and the preliminary appraisal amount of the target item.

In one embodiment, the goods receipt price difference calculation module 132 may obtain various settlement document data (e.g., production order settlement document data, etc.) and calculate the difference in the goods receipt price of the object item based thereon.

In one embodiment, the goods receipt price difference calculation module 132 may calculate the difference in the goods receipt price of the object item by adding the difference between the self-level price and the lower-level price when the object item is the finished product. The difference in the price of the self-level may mean the price difference for the target item itself. For example, the goods receipt price difference calculation module 132 may calculate the difference in the self-level price by referring to the production order settlement document data of the object item. The lower level price difference can mean the price difference of the sub-items (for example, semi-finished products) required to complete the subject item. Therefore, when the target item is an article, the goods receipt price difference calculation module 132 can calculate the lower level price difference by referring to the production order settlement document data of each item required for production of the target item.

Meanwhile, the difference between the initial inventory price of the target item and the difference of the purchase price can also be stored in the DB 200.

Referring to FIG. 1 again, the settlement module 140 calculates the sum of the difference between the initial stock price of the target item and the difference in the receipt price of the target item according to the quantity of the goods to be shipped and the quantity of the stock of the target item, After the settlement of accounts, the amount of the goods shipped and the amount of the stocks after the settlement of the above items can be calculated.

More specifically, the settlement module 140 adds up the first coin amount determined by the following formula (3) to the preliminary evaluation amount of the target item before the closing of the target item to determine the output amount after settlement of the target item .

[Equation 3]

(The total amount of the difference between the base inventory value of the target item and the difference in the purchase price of the target item) * (the quantity of goods shipped out of the target item) / (the quantity of goods shipped out of the target item, total)

In addition, the settlement module 140 may determine the stock performance amount after the closing of the target item by adding the second interest amount determined by the following equation [4] to the stock preliminary evaluation amount of the target item.

[Equation 4]

(Amount of stock of the target item) / (amount of stock of the target item and the quantity of stock of the target item) total)

FIG. 5A is a view for explaining data aggregated / calculated in the lifetime data aggregation process for a specific semi-product item, and FIG. 5B is a diagram for explaining data calculated in the process of setting the specific semi-product item.

FIGS. 5A and 5B show an example in which the target item is a semi-finished product, the standard unit price is 300 won, the production stock 100ea, the production order stock 90ea are processed, and the price difference when the production order is settled is 500 won.

Referring to FIG. 5A, the basic inventory aggregation module 111 may compute the basic inventory quantity 50ea and calculate the basic inventory preliminary evaluation amount 300 * 50 = 15,000 KRW. The goods receipt aggregation module 112 can calculate the preliminary evaluation amount of 300 * 100 = 30,000 won by counting the quantity of received goods 100ea. The warehouse counting module 113 may calculate the output quantity 90 ea and calculate the preliminary estimated value 300 * 90 = 27,000 yuan. The inventory counting module 114 can calculate the inventory preliminary valuation amount 300 * 60 = 18,000 by counting the inventory quantity 60ea (base inventory quantity 50ea + stock quantity 100ea output quantity 90ea).

Meanwhile, the initial stock price difference calculation module 131 can calculate the difference of the initial stock price difference of 50 yuan, which is a difference of 15,050 won for the basic stock and 15,000 for the initial inventory preliminary evaluation, (131) can calculate the difference of the purchase price of 500 won, which is the difference between the receipt performance amount (total amount) 30,500 and the preliminary evaluation value 30,000.

Referring to FIG. 5B, the settlement module 160 can calculate a sum of 550 won, which is a sum of 50 won of the base stock price difference and 500 won difference of the purchase price, based on the output quantity and the stock quantity. That is, the settlement module 160 may calculate the actual amount of the shipment (the total amount) 27,330 won by adding 550 won * 90/150 = 330 won to the preliminary evaluation amount 27,000.

In addition, the settlement module 160 may calculate the actual amount of stock (total amount) 18,220 won by adding 550 won * 60/150 = 220 won to the stock preliminary valuation amount 18,000.

FIG. 6A is a view for explaining data aggregated / calculated in a lifetime data aggregation process for a specific finished product item, and FIG. 5B is a view for explaining data calculated in a settlement process for the specific finished product item.

FIGS. 6A and 6B show an example in which the target item is the finished product, the standard unit price is 1,500 won, the production stock 200ea, the sales warehouse 90ea and the sample warehouse 90ea are processed, and the price difference is 2,000 won when the production order is settled . Also, in this example, the elements for producing finished articles (i.e., lower level items), which are the subject items of Figures 6A and 6B, are semi-finished products of Figures 5A and 5B.

Referring to FIG. 6A, the basic inventory aggregation module 111 may compute the basic inventory quantity 50ea and calculate the preliminary inventory preliminary evaluation amount 1,500 * 50 = 75,000 KRW. The goods receipt aggregation module 112 can calculate the pre-stocked value of purchase of 1,500 * 200 = 300,000 by counting the quantity of received goods 200ea. The warehouse counting module 113 can calculate the output quantity 180 ea and the preliminary estimated value 1,500 * 180 = 270,000. The inventory counting module 114 can count the inventory quantity 70ea and calculate the inventory preliminary valuation amount 1,500 * 70 = 105,000.

Meanwhile, the initial inventory price difference calculating module 131 can calculate the initial stock price difference 2,100 KRW, which is a difference of 77,100 KRW from the base stock amount (total amount) 77,000 KRW and the preliminary stock valuation amount 75,000, (131) can calculate the difference of the purchase price of 2,000 won, which is the difference between the receipt performance amount (total amount) 302,000 and the preliminary evaluation amount 300,000.

Referring to FIG. 6B, the goods price difference calculation module 131 may calculate the difference between the lower level price of 330 yen (see the production order warehouse item of FIG. 5B) and the purchase price difference of 2,330 KRW .

The settlement module 160 can calculate the sum of 2,100 won for the base stock price and 4,330 won for the purchase price difference of 2,330 won based on the output quantity and the stock quantity. That is, the settlement module 160 can calculate the actual amount of the shipment (total amount) 273,190 won by adding 4,430 won * 180/250 = 3,190 won to the preliminary evaluation amount 270,000.

Also, the settlement module 160 may calculate the actual amount of stock (total amount) 106,240 won by adding 4,430 * 70/250 = 1,240 to the preliminary evaluation amount 105,000.

On the other hand, the settlement module 160 may perform substitute journal processing on the original processing account of the goods issue and inventory based on the calculated actual amount of the goods shipped and the real amount of the stock.

The method of calculating the material ledger according to the embodiment of the present invention can be implemented by a computer program which can be decoded by a computer, and the computer program can be stored in a recording medium. The recording medium includes all kinds of recording apparatuses in which data that can be read by a computer system is stored. Examples of the computer-readable recording medium include a ROM, a RAM, a CD-ROM, a magnetic tape, a hard disk, a floppy disk, an optical data storage device, and the like in the form of a carrier wave (for example, . The computer readable recording medium may also be distributed over a networked computer system so that computer readable code can be stored and executed in a distributed manner. And functional programs, codes, and code segments for implementing the present invention can be easily inferred by programmers skilled in the art to which the present invention pertains.

While the present invention has been particularly shown and described with reference to exemplary embodiments thereof, it is to be understood that the invention is not limited to the disclosed embodiments, but, on the contrary, is intended to cover various modifications and equivalent arrangements included within the spirit and scope of the appended claims. Accordingly, the true scope of the present invention should be determined by the technical idea of the appended claims.

Claims (11)

An initial stock aggregation module for aggregating basic stock quantities of a predetermined target item and calculating an initial stock preliminary valuation amount of the target item before closing;
A goods receipt counting module for counting the receipt quantity of the target item and calculating the preliminary receipt preliminary evaluation amount of the target item;
An output counting module for counting the output quantity of the target item and calculating a preliminary evaluation amount of the output item before the closing of the target item;
A stock aggregation module for aggregating the stock quantities of the target items and calculating a stock preliminary evaluation amount of the target items before the closing of the target items;
An initial stock price difference calculating module for calculating an initial stock price difference of the target item, which is a difference between an initial inventory stock amount after settlement of the target item and a preliminary stock preliminary valuation amount of the target item;
An input price difference calculating module for calculating an input price difference of the target item, which is a difference between an after-settlement stock price of the target item and an input preliminary valuation amount of the target item; And
The total amount of the difference between the initial inventory price of the target item and the difference in the purchase price of the target item is calculated according to the output quantity and the inventory quantity of the target item so as to calculate the output amount after the settlement of the target item, A material ledger settlement system that includes a settlement module that calculates the amount.
The method according to claim 1,
The base inventory aggregation module comprises:
Calculating an initial stock preliminary evaluation amount before the closing of the target item on the basis of a standard unit price predetermined or determined in advance by a predetermined method,
The goods receipt aggregation module
Calculating a preliminary receipt preliminary evaluation amount of the target item based on the standard unit price,
The warehouse aggregation module
Calculating a preliminary evaluation amount before the settlement of the target item based on the standard unit price,
The inventory aggregation module
And calculates a stock preliminary valuation amount of the target item before the settlement based on the standard unit price.
3. The method of claim 2,
And a standard unit price determination module for determining the instantaneous moving average unit price calculated based on the entry and exit details of the target item as the standard unit price of the target item.
The method according to claim 1,
Wherein the settlement module comprises:
A system for setting the goods ledger settlement system that adds up the first amount of interest determined by the following formula 1 to the preliminary evaluation amount before settlement of the above-mentioned items to determine the output amount after settlement of the above-mentioned items.
[Equation 1]
(The total amount of the difference between the base inventory value of the target item and the difference in the purchase price of the target item) * (the quantity of goods shipped out of the target item) / (the quantity of goods shipped out of the target item, total)
The method according to claim 1,
Wherein the settlement module comprises:
And the second stock amount determined by the following equation [2] is added to the stock preliminary valuation amount before the settlement of the target item to determine the stock amount after the settlement of the target item.
[Equation 2]
(Amount of stock of the target item) / (amount of stock of the target item and the quantity of stock of the target item) total)
A base stock counting step of counting a base inventory quantity of a predetermined target item and calculating a base stock preliminary evaluation value of the target item before the closing of the target ledger settlement system;
A goods receipt counting step in which the material ledger settlement system counts the receipt quantity of the target item and calculates a preliminary receipt preliminary evaluation amount of the target item;
A goods issue settlement system for counting the shipment quantity of the target item and calculating a preliminary evaluation value of the target item before closing of the target item;
A stock aggregation step in which the material ledger settlement system aggregates the stock quantity of the target item and calculates a stock preliminary evaluation amount of the target item before the closing of the target item;
A base stock price difference calculation step of calculating a base stock price difference of the target item, which is a difference between an initial inventory stock amount after settlement of the target item and a preliminary stock preliminary evaluation amount of the target item;
A goods receipt price difference calculating step of calculating the difference between the goods receipt amount after settlement of the target item and the goods receipt preliminary evaluation amount of the target item, And
Wherein the material ledger settlement system calculates the sum of the initial inventory price difference of the target item and the difference in the purchase price of the target item according to the output quantity and the inventory quantity of the target item, A method of calculating the amount of stock after settlement of a target item, including a settlement step.
The method according to claim 6,
Wherein the basic stock aggregation step comprises:
Calculating an initial inventory preliminary valuation amount before the closing of the target item on the basis of a standard unit price predetermined or determined in advance by a predetermined method,
Wherein,
And calculating a preliminary pre-purchase valuation amount of the target item based on the standard unit price,
Wherein the output aggregation step comprises:
And calculating a preliminary evaluation amount before departure of the target item based on the standard unit price,
Wherein the stock aggregation step comprises:
And calculating a stock preliminary evaluation amount before the closing of the target item based on the standard unit price.
8. The method of claim 7,
And a standard unit price determination step of determining the instantaneous moving average unit price calculated based on the entry and exit details of the target item as the standard unit price of the target item.
The method according to claim 6,
Wherein,
Calculating a final output amount of the target item after finalizing the target item by summing up the first estimated amount determined by the following formula 1 to the preliminary evaluation amount before closing the target item.
[Equation 1]
(The total amount of the difference between the base inventory value of the target item and the difference in the purchase price of the target item) * (the quantity of goods shipped out of the target item) / (the quantity of goods shipped out of the target item, total)
The method according to claim 6,
Wherein,
Calculating a stock value of the subject item after the closing of the subject item by summing the preliminary stock valuation amount of the subject item with the second preliminary valuation amount determined by the following [Equation 2].
[Equation 2]
(Amount of stock of the target item) / (amount of stock of the target item and the quantity of stock of the target item) total)
A computer-readable recording medium recording a program for performing the method according to any one of claims 6 to 10.

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