Accounting management device, accounting management method, and accounting management program

Abstract

To provide an accounting management device or the like capable of appropriately executing an accounting process with purity of a raw material taken into account.SOLUTION: This accounting management device for executing an accounting process during transaction of a raw material between a manufacturer and a raw material producer can access inventory data and manufacturing instruction data. The inventory data contains a first purity item presented from the raw material producer and a second purity item acquired from the manufacturer. The manufacturing instruction data contains a first put-out number item which becomes an actual raw material put-out number and a second put-out number item which becomes a raw material put-out number based on the second purity item. A control unit calculates a third put-out number item from the first put-out number item and the first purity item, and causes an output device to display a put-out instruction difference number indicating the difference between the second put-out number item and the third put-out number item and put-out instruction difference money resulting from multiplying the put-out instruction difference number by a raw material unit price.SELECTED DRAWING: Figure 9

Description

[Technical field]

[0001] The present invention relates to an accounting management device, an accounting management method, and an accounting management program. [Background technology]

[0002] Conventionally, there is known an inventory value adjustment device that adjusts the inventory value by retroactively applying the revised unit price to already-recorded purchases (see, for example, Patent Document 1). The inventory value adjustment device in Patent Document 1 manages the purchase quantity, stock quantity, and delivery quantity of a product, and adjusts the inventory value based on the difference between before and after a change in unit price. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2020-52488 A Summary of the Invention [Problem to be solved by the invention]

[0004] An example of an item managed as inventory is raw materials used in the manufacture of a product. The purity of raw materials may differ depending on the raw material manufacturer from which the raw materials are purchased. In addition, when manufacturing a product, the manufacturer of the product measures the purity of the raw materials, but the purity of the raw materials acquired by the manufacturer does not necessarily match the purity of the raw materials presented by the raw material manufacturer. When the purity does not match, there is a possibility that losses will occur due to the difference in purity, but it has been difficult to grasp this in accounting.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting management device, an accounting management method, and an accounting management program that can appropriately perform accounting processing that takes into account the purity of raw materials. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, an accounting management device according to the present invention is an accounting management device that includes a control unit that executes accounting processing at the time of trading of raw materials between a manufacturer that manufactures a product and a raw material manufacturer that manufactures the raw materials contained in the product, and is capable of accessing purity data related to the purity of the raw materials and manufacturing instruction data generated at the time of manufacturing the product, the purity data including a first purity item that is the purity of the raw material presented by the raw material manufacturer and a second purity item that is the purity of the raw material obtained by the manufacturer, and the manufacturing instruction data including an actual purity item of the raw material dispensed at the time of manufacturing the product. The control unit calculates a third dispensing number item which is the dispensing number based on the purity of the raw material presented by the raw material manufacturer from the first dispensing number item of the manufacturing instructions data and the first purity item of the purity data, calculates a dispensing instruction variance number which is the difference between the second dispensing number item and the third dispensing number item, multiplies the dispensing instruction variance number by the unit price of the raw material to calculate a dispensing instruction variance amount, and displays the dispensing instruction variance number and the dispensing instruction variance amount on a display unit.

[0007] In addition, in the accounting management device of the present invention, it is further possible to access production performance data generated after the manufacture of the product, and the production performance data includes a fourth dispensing number item which is the actual dispensing number of the raw material based on the second purity item dispensed at the time of manufacturing the product, and the control unit calculates an actual dispensing variance number which is the difference between the second dispensing number item and the fourth dispensing number item, multiplying the actual dispensing variance number by a unit price of the raw material to calculate an actual dispensing variance amount, and displaying the actual dispensing variance number and the actual dispensing variance amount on the display unit.

[0008] An accounting management method according to the present invention is an accounting management method for managing accounting at the time of trading of raw materials between a manufacturer that manufactures a product and a raw material manufacturer that manufactures raw materials contained in the product, in which purity data relating to the purity of the raw material and manufacturing instruction data generated at the time of manufacturing the product are used, the purity data includes a first purity item that is the purity of the raw material presented by the raw material manufacturer and a second purity item that is the purity of the raw material obtained by the manufacturer, and the manufacturing instruction data includes a first dispensed number item that is the actual dispensed number of the raw material dispensed at the time of manufacturing the product, and a second purity item that is the actual dispensed number of the raw material dispensed at the time of manufacturing the product. an instruction to dispense a dispensing instruction difference amount by multiplying the unit price of the raw material by a dispensing instruction difference amount, and a second dispensing number item which is the dispensing number of the raw material based on the second purity item to be dispensed, calculating a third dispensing number item which is the dispensing number based on the purity of the raw material presented by the raw material manufacturer from the first dispensing number item of the manufacturing instruction data and the first purity item of the purity data, calculating a dispensing instruction difference amount which is the difference between the second dispensing number item and the third dispensing number item, multiplying the dispensing instruction difference amount by the unit price of the raw material, and displaying the dispensing instruction difference amount and the dispensing instruction difference amount on a display unit.

[0009] Further, an accounting management program according to the present invention is an accounting management program for causing an accounting management device having a control unit to execute an accounting management method for managing accounting at the time of trading of raw materials between a manufacturer that manufactures a product and a raw material manufacturer that manufactures the raw materials contained in the product, the method using purity data related to the purity of the raw materials and manufacturing instruction data generated at the time of manufacturing the product, the purity data including a first purity item which is the purity of the raw material presented by the raw material manufacturer and a second purity item which is the purity of the raw material obtained by the manufacturer, and the manufacturing instruction data including a first purity item which is the actual number of the raw materials dispensed at the time of manufacturing the product. and a second dispensing number item which is the number of the raw material dispensed based on the second purity item when the product is manufactured, calculating a third dispensing number item which is the number of dispensings based on the purity of the raw material presented by the raw material manufacturer from the first dispensing number item of the manufacturing instructions data and the first purity item of the purity data, calculating a dispensing instruction difference number which is the difference between the second dispensing number item and the third dispensing number item, multiplying the dispensing instruction difference number by the unit price of the raw material to calculate a dispensing instruction difference amount, and displaying the dispensing instruction difference number and the dispensing instruction difference amount on a display unit. Effect of the Invention

[0010] The present invention has an effect of enabling appropriate execution of accounting processing taking into account the purity of raw materials. [Brief description of the drawings]

[0011] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of an accounting management device. [Diagram 2] FIG. 2 is a diagram illustrating an example of the order data. [Diagram 3] FIG. 3 is a diagram illustrating an example of purchase data. [Figure 4] FIG. 4 is a diagram illustrating an example of inventory data. [Diagram 5] FIG. 5 is a diagram illustrating an example of the manufacturing configuration master. [Figure 6] FIG. 6 is a diagram illustrating an example of the manufacturing instruction data. [Figure 7] FIG. 7 is a diagram illustrating an example of the production performance data. [Figure 8] FIG. 8 is a diagram showing an example of an inquiry screen for inquiring about differences in post-manufacturing results. [Figure 9] FIG. 9 is a diagram showing an example of the inquiry content displayed on the inquiry screen. [Figure 10] FIG. 10 is a diagram illustrating an example of a flowchart relating to the accounting management method. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0012] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of an accounting management device, an accounting management method, and an accounting management program according to the present invention will be described in detail below with reference to the drawings. Note that the present invention is not limited to the embodiment.

[0013] [1. Configuration] An example of the configuration of the accounting management device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the accounting management device 100.

[0014] The accounting management device 100 manages accounting when raw materials are traded between a manufacturer that produces a product and a raw material manufacturer that produces the raw materials contained in the product. The accounting management device 100 is used, for example, in industries that handle raw materials, such as the chemical industry. The accounting management device 100 is constructed based on a commercially available desktop personal computer. Note that the accounting management device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0015] The transaction management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the transaction management device 100 is communicatively connected via any communication path.

[0016] The communications interface unit 104 communicatively connects the accounting management device 100 to the network 300 via a communications device such as a router and a wired or wireless communications line such as a dedicated line. The communications interface unit 104 has the function of communicating data with other devices via the communications line. Here, the network 300 has the function of connecting the accounting management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a Local Area Network (LAN). The data stored in the memory unit 106 may also be stored in the server 200, for example.

[0017] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as a monitor (display unit) 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

[0018] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 106.

[0019] The storage unit 106 stores order data 106a, purchase data 106b, inventory data 106c, production configuration master 106d, production instruction data 106e, and production performance data 106f.

[0020] FIG. 2 is a diagram showing an example of order data. The order data 106a is data generated when a manufacturer places an order for raw materials with a raw materials manufacturer. As shown in FIG. 2, the order data 106a includes the following items, and these pieces of information are associated with each other: order number, order date, supplier code, supplier name, product code, product name, quantity, unit price, and order amount. The order number is a number for identifying an order for raw materials with the raw materials manufacturer, and is a number assigned to each order. The order date is the date on which the raw materials are ordered from the raw materials manufacturer. The supplier code is an identification code for identifying the raw materials manufacturer that is the supplier. The supplier name is the name of the supplier. The product code is an identification code for the raw materials that are the product. The product name is the name of the raw materials that are the product. The quantity is the weight of the raw materials that are the product. The unit price is the unit price of the raw materials that are the product. The order amount is an amount obtained by multiplying the quantity and the unit price.

[0021] FIG. 3 is a diagram showing an example of purchase data. Purchase data 106b is data generated when raw materials arrive at a manufacturer. As shown in FIG. 3, purchase data 106b includes the following items: purchase number, order number, purchase date, warehouse, product code, product name, purchase quantity, lot number, manufacturer purity (first purity item), in-house purity (second purity item), purchase price, and purchase amount, and these pieces of information are associated with each other. The order number, product code, and product name items are the same as those in order data 106a. Purchase number is a number that identifies the purchase of raw materials from a raw material manufacturer, and is a number assigned to each purchase. Purchase date is the date on which the raw materials were purchased. Warehouse is a place (warehouse) where raw materials are stored. Purchase quantity is the weight of the purchased raw materials. Lot number is a number that identifies the lot of the raw materials. Manufacturer purity is the purity of the raw materials presented by the raw material manufacturer, and is expressed as a percentage. In-house purity is the purity of the raw materials measured and obtained by the manufacturer, and is expressed as a percentage. Purchase price is the unit price of the raw materials purchased. Purchase amount is the amount obtained by multiplying the number of purchases by the unit price.

[0022] FIG. 4 is a diagram showing an example of inventory data. The inventory data 106c is data for managing the inventory of raw materials, which are products. As shown in FIG. 4, the inventory data 106c includes the following items: warehouse, product code, product name, lot number, manufacturer purity, in-house purity, inventory quantity (actual quantity: first inventory quantity item), inventory quantity (in-house purity: second inventory quantity item), and inventory evaluation unit price, and these pieces of information are associated with each other. The warehouse, product code, product name, lot number, manufacturer purity, and in-house purity items are the same as those in the order data 106a and the purchase data 106b. The inventory quantity (actual quantity) is the actual (purchase standard) weight of the raw material in stock. The inventory quantity (in-house purity) is the weight of the raw material obtained by multiplying the inventory quantity (actual quantity) by the in-house purity. The inventory evaluation unit price is the unit price at the time of evaluation of the raw material in stock. In this embodiment, the manufacturer purity in the inventory data 106c is used in the calculation of the dispensed number / dispensing instruction number (manufacturer purity) described later, and the company purity in the inventory data 106c is used in the calculation of the dispensed number / dispensing instruction number (company purity) described later. In other words, the inventory data 106c is used as purity data related to the purity of the raw material.

[0023] FIG. 5 is a diagram showing an example of a manufacturing configuration master. The manufacturing configuration master 106d is data related to the composition of raw materials when a manufacturer manufactures a product using raw materials. As shown in FIG. 5, the manufacturing configuration master 106d includes items of parent product code, parent product name, child product code, production quantity, and dispensed quantity, and these pieces of information are associated with each other. The parent product code is an identification code for identifying the product manufactured by the manufacturer. The parent product name is the name of the product manufactured by the manufacturer. The child product code is an identification code of the raw materials. The production quantity is the weight of the product to be manufactured. The dispensed quantity is the weight of the raw materials dispensed.

[0024] FIG. 6 is a diagram showing an example of manufacturing instruction data. The manufacturing instruction data 106e is data generated when a product is manufactured at a manufacturer. As shown in FIG. 6, the manufacturing instruction data 106e includes the following items: manufacturing instruction number, manufacturing instruction line number, manufacturing instruction date, manufacturing person in charge, equipment, product code, manufacturing product name, manufacturing instruction quantity, dispensed product code, dispensed product name, lot number, dispense quantity (in-house purity: second dispense quantity item), and dispense quantity (actual amount: first dispense quantity item), and these pieces of information are associated with each other. The manufacturing instruction number is a number for identifying the instruction for manufacturing the product. The manufacturing instruction line number is a number attached to the beginning of a line, and is a number indicating a predetermined label attached to the manufacturing instruction number. The manufacturing instruction date is the date on which the manufacturing of the product was instructed. The manufacturing person in charge is the name of the person in charge of manufacturing the product. The equipment is the name of the equipment. The product code is an identification code for identifying a product manufactured at the manufacturer. The manufacturing product name is the name of the product manufactured at the manufacturer. The manufacturing instruction quantity is the weight of the product to be manufactured. The dispensed product code is an identification code of the raw material dispensed. The dispensed product name is the name of the raw material dispensed. The lot number is a number that identifies the lot of the raw material. The dispensed quantity (in-house purity) is the weight of the raw material obtained by multiplying the dispensed quantity (actual amount) by the in-house purity in the inventory data 106c. The dispensed quantity (actual amount) is the actual (purchasing standard) weight of the raw material dispensed.

[0025] FIG. 7 is a diagram showing an example of manufacturing performance data. The manufacturing performance data 106f is data of performance generated after the manufacturing of a product. As shown in FIG. 7, the manufacturing performance data 106f includes the items of manufacturing performance number, manufacturing performance line number, manufacturing performance date, manufacturing staff, equipment, product code, manufactured product name, manufacturing performance number, dispensed product code, dispensed product name, lot NO, dispensed number (in-house purity), dispensed number (actual amount), manufacturing instruction number, and manufacturing instruction line number, and these pieces of information are associated with each other. Note that the manufacturing staff, equipment, product code, manufactured product name, dispensed product code, dispensed product name, lot NO, dispensed number (in-house purity), dispensed number (actual amount), manufacturing instruction number, and manufacturing instruction line number are the same as those of the manufacturing instruction data 106e, and the dispensed number (in-house purity: fourth dispensed number item) and dispensed number (actual amount) are dispensed numbers as actual usage results. The manufacturing performance number is a number for identifying the performance after the manufacturing of the product. The production record line number is a number attached to the beginning of a line, and indicates a specific label attached to the production record number. The production record date is the date when the production of the product was completed. The production record quantity is the weight of the product after production.

[0026] Next, referring back to Figure 1, we will explain the control unit 102. The control unit 102 is a CPU or the like that provides overall control of the accounting management device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various types of information processing based on these stored programs.

[0027] As information processing, the control unit 102 executes accounting processing that takes into account the purity of the raw materials, based on various data stored in the memory unit 106.

[0028] A specific example of the processing executed by the control unit 102 will be described in detail below in "2. Specific Example of Processing".

[0029] [2. Specific examples of processing] Here, a specific example of the processing executed by the accounting management device 100 will be described with reference to Figs. 8 to 10. Fig. 8 is a diagram showing an example of an inquiry screen for inquiring about differences in actual results after manufacturing. Fig. 9 is a diagram showing an example of the inquiry content displayed on the inquiry screen. Fig. 10 is a diagram showing an example of a flowchart relating to an accounting management method. As shown in Fig. 8, in the accounting management device 100, inquiry content 10a shown in Fig. 9 is displayed on the inquiry screen for inquiring about differences in actual manufacturing results shown in Fig. 8, based on the various data shown in Figs. 2 to 7.

[0030] As shown in Fig. 10, first, the control unit 102 receives information input when the manufacturer places an order for raw materials with the raw materials manufacturer (step S1), generates order data 106a based on the input information, and stores it in the storage unit 106. Thereafter, when the raw materials arrive from the raw materials manufacturer, the control unit 102 receives information input when the raw materials are purchased by the manufacturer (step S2), generates purchase data 106b based on the input information, and stores it in the storage unit 106. Note that the inventory data 106c is updated as appropriate when evaluating the inventory.

[0031] Next, the control unit 102 receives information input when the manufacturer instructs the manufacture of the product (step S3), generates manufacturing instruction data 106e based on the input information, and stores it in the storage unit 106. After the product is manufactured, the control unit 102 receives information input after the product is manufactured (step S4), generates manufacturing performance data 106f based on the input information, and stores it in the storage unit 106.

[0032] When an operation to inquire about the difference in the post-production results is input via the input device 112, the control unit 102 displays the inquiry screen 10 shown in Fig. 8 (step S5). The inquiry screen 10 has items for extracting data. The items include the production results date, supplier, production person, equipment, product code, and lot number. Then, in step S5, the control unit 102 executes data extraction based on the items input on the inquiry screen 10, and executes accounting processing based on various data stored in the memory unit 106, thereby displaying the inquiry content 10a shown in Fig. 9 on the output device 114 as a display unit.

[0033] As shown in Fig. 9, the inquiry contents 10a include the items of supplier code, supplier name, production person in charge, equipment, product code, product name, lot number, inventory evaluation unit price, manufacturer purity, in-house purity, purity difference, number of instructions for dispensing (actual amount), number of instructions for dispensing (manufacturer purity: third item for dispensing), number of instructions for dispensing (in-house purity), number of differences in instructions for dispensing, amount of differences in instructions for dispensing, number of actual dispensing (in-house purity), number of actual dispensing differences, and amount of actual dispensing differences, and these pieces of information are associated with each other. Note that the supplier code, supplier name, production person in charge, equipment, product code for dispensing, product name, lot number, inventory evaluation unit price, manufacturer purity, and in-house purity are the same as those of the order data 106a, purchase data 106b, inventory data 106c, manufacturing configuration master 106d, manufacturing instruction data 106e, and manufacturing actual data 106f.

[0034] The purity difference is the difference between the manufacturer's purity and the company's purity in the inventory data 106c, and is expressed as a percentage. The number of dispensing instructions (actual amount) is the same as the number of dispensed items (actual amount) in the manufacturing instruction data 106e. The number of dispensing instructions (manufacturer's purity) is the weight of the raw material obtained by multiplying the number of dispensed items (actual amount) in the manufacturing instruction data 106e by the manufacturer's purity in the inventory data 106c. The number of dispensing instructions (company's purity) is the same as the number of dispensed items (actual amount) in the manufacturing instruction data 106e. The number of dispensing instructions difference is the difference between the number of dispensing instructions (manufacturer's purity) and the number of dispensing instructions (company's purity). The amount of dispensing instructions difference is the amount obtained by multiplying the number of dispensing instructions difference by the inventory valuation unit price in the inventory data 106c. The number of dispensing results (company's purity) is the same as the number of dispensed items (company's purity) in the manufacturing performance data 106f. The number of dispensing results difference is the difference between the number of dispensing instructions (company's purity) and the number of dispensing results (company's purity). The actual delivery difference amount is calculated by multiplying the actual delivery difference number by the inventory evaluation unit price in the inventory data 106c.

[0035] In step S5, the control unit 102 displays the inquiry content 10a on the inquiry screen 10 to provide information on the dispensing instruction difference number and the dispensing instruction difference amount, and also provides information on the dispensing actual difference number and the dispensing actual difference amount. After executing step S5, the control unit 102 ends the accounting process.

[0036] As described above, according to the present embodiment, since it is possible to provide information on the number of dispensing instruction differences and the dispensing instruction difference amount, it is possible to appropriately execute accounting processing that takes into account the purity of the raw material, and to provide information on the difference based on the purity of the raw material. In other words, it is possible to visualize the difference in price associated with the purity difference between the manufacturer's purity and the company's purity, and this information can be obtained as information to be used in selecting a supplier.

[0037] In addition, according to the present embodiment, since the number of dispensing results difference and the dispensing results difference amount can be provided, information on the difference based on factors other than the purity difference can be provided. For example, factors other than the purity difference, such as factors caused by the manufacturing staff, equipment, and other factors, can be taken into consideration.

[0038] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0039] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0040] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0041] [4. Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0042] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0043] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0044] Furthermore, with regard to the accounting management device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

[0045] For example, all or any part of the processing functions of the accounting management device 100, particularly the processing functions performed by the control unit, may be realized by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting management device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

[0046] In addition, this computer program may be stored in an application program server connected to the accounting management device 100 via any network, and it is also possible to download all or part of it as needed.

[0047] In addition, the program for executing the process described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0048] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0049] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0050] The accounting management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The accounting management device 100 may also be realized by installing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0051] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0052] The present invention is useful for manufacturers of blends that handle raw materials that vary in purity. [Explanation of symbols]

[0053] 100 Accounting Management Device 102 Control section 104 Communication interface section 106 Storage section 106a Ordering Data 106b Purchase Data 106c Stock Data 106d Manufacturing configuration master 106e Manufacturing Instruction Data 106f Manufacturing performance data 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. An accounting management device including a control unit that executes accounting processing at the time of trading of raw materials between a manufacturer that manufactures a product and a raw material manufacturer that manufactures raw materials included in the product, The purity data relating to the purity of the raw materials and the manufacturing instruction data generated during the manufacturing of the product are accessible; The purity data includes a first purity item which is the purity of the raw material presented by the raw material manufacturer, and a second purity item which is the purity of the raw material acquired at the manufacturer, The manufacturing instruction data includes a first dispensing number item that is an actual dispensing number of the raw material dispensed when the product is manufactured, and a second dispensing number item that is a dispensing number of the raw material based on the second purity item that is dispensed when the product is manufactured, The control unit is Calculating a third dispensing number item, which is a dispensing number based on the purity of the raw material presented by the raw material manufacturer, from the first dispensing number item of the manufacturing instruction data and the first purity item of the purity data; Calculate a payout instruction difference number which is the difference between the second payout number item and the third payout number item; Multiply the dispensing instruction difference number by the unit price of the raw material to calculate a dispensing instruction difference amount; An accounting management device that displays the dispensing instruction difference number and the dispensing instruction difference amount on a display unit.

2. Further, the manufacturing performance data generated after the manufacturing of the product is accessible; The manufacturing performance data includes a fourth dispensed number item that is a dispensing number of the raw material based on the second purity item dispensed at the time of manufacturing the product, The control unit is Calculate the payout difference between the second payout item and the fourth payout item; The actual delivery difference amount is calculated by multiplying the actual delivery difference amount by the unit price of the raw material. The accounting management device according to claim 1, wherein the disbursement actual difference number and the disbursement actual difference amount are displayed on a display unit.

3. 1. An accounting management method for managing accounting at the time of trading of raw materials between a manufacturer of a product and a raw material manufacturer that manufactures raw materials contained in the product, comprising: Purity data relating to the purity of the raw material and manufacturing instruction data generated at the time of manufacturing the product are used, The purity data includes a first purity item which is the purity of the raw material presented by the raw material manufacturer, and a second purity item which is the purity of the raw material acquired at the manufacturer, The manufacturing instruction data includes a first dispensing number item that is an actual dispensing number of the raw material dispensed when the product is manufactured, and a second dispensing number item that is a dispensing number of the raw material based on the second purity item that is dispensed when the product is manufactured, Calculating a third dispensing number item, which is a dispensing number based on the purity of the raw material presented by the raw material manufacturer, from the first dispensing number item of the manufacturing instruction data and the first purity item of the purity data; Calculate a payout instruction difference number which is the difference between the second payout number item and the third payout number item; Multiply the dispensing instruction difference number by the unit price of the raw material to calculate a dispensing instruction difference amount; An accounting management method executed by an accounting management device having a control unit, which causes the dispensing instruction difference number and the dispensing instruction difference amount to be displayed on a display unit.

4. An accounting management program for causing an accounting management device having a control unit to execute an accounting management method for managing accounting at the time of trading of raw materials between a manufacturer that manufactures a product and a raw material manufacturer that manufactures raw materials contained in the product, the method comprising: Purity data relating to the purity of the raw material and manufacturing instruction data generated at the time of manufacturing the product are used, The purity data includes a first purity item which is the purity of the raw material presented by the raw material manufacturer, and a second purity item which is the purity of the raw material acquired at the manufacturer, The manufacturing instruction data includes a first dispensing number item that is an actual dispensing number of the raw material dispensed when the product is manufactured, and a second dispensing number item that is a dispensing number of the raw material based on the second purity item that is dispensed when the product is manufactured, Calculating a third dispensing number item, which is a dispensing number based on the purity of the raw material presented by the raw material manufacturer, from the first dispensing number item of the manufacturing instruction data and the first purity item of the purity data; Calculate a payout instruction difference number which is the difference between the second payout number item and the third payout number item; Multiply the dispensing instruction difference number by the unit price of the raw material to calculate a dispensing instruction difference amount; An accounting management program for causing the accounting management device to display the dispensing instruction difference number and the dispensing instruction difference amount on a display unit.

Images