Business support device, business support method and business support program

Abstract

To help record expenses correctly by identifying an allocation slip corresponding to the expenses.SOLUTION: A movement expenses pro-rata data generation unit generates movement expenses pro-rata data including a pro-rata amount, which is the amount of expenses for each product whose movement date and allocation entry classification are the same, by dividing the total sum of expenses for products whose movement date and allocation entry classification are the same as shown by movement data including an allocation entry classification for identifying the movement date of a product resulting from commercial transaction, movement information that indicates the origin and destination of movement of the product, product information, the transaction volume, and allocation entry classifications by the transaction volume of products whose movement date and allocation entry classification are the same. A cost data creation part creates cost data which includes allocation entry classification expenses money amount which is based on the movement expenses pro-rata data and corresponds to the commercial transaction in the allocation entry classification for each prescribed period, and prescribed period purchase money amount being money amount required for purchase of each product for each prescribed period. An output control part outputs the created cost data through an external device.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a business support device, a business support method, and a business support program. [Background technology]

[0002] Today, many companies manage "purchase charges" required for imports or purchases of goods from other domestic companies, etc., and "sales charges" required for exports or sales to other domestic companies, etc.

[0003] The trade management system disclosed in Patent Document 1 (JP Patent Publication 2006-085315 A) comprises a server connected to client terminals of exporters, importers, and related companies engaged in imports and exports. The server receives commodity trading information from the exporter's terminal, and stores the commodity trading information indicating the commodity trading information and offshore inventory information indicating the logistics information of the commodity in a database 20. Then, when logistics information including the current location, quantity, and handling cost of the commodity is input via the terminals of each broker and shipping company, the server corrects the logistics information of the offshore inventory, the scheduled warehousing date, and the importer's cost price. This reduces the burden on each company involved in trade transactions.

[0004] Furthermore, paragraph 0028 of this patent document discloses a technology in which the price of offshore inventory is calculated by adding the shipping price to the subsequent handling costs of related companies and "overall expenses," and storing this as the cost at that time in the offshore inventory master. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] JP 2006-085315 A Summary of the Invention [Problem to be solved by the invention]

[0006] Strictly speaking, moving expenses are often included in either purchase expenses or sales expenses, but it was difficult for the expense accounting department staff to identify the purchase slip corresponding to the purchase expenses or the sales slip corresponding to the sales expenses, which caused problems in the correct accounting of moving expenses.

[0007] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that make it possible to identify accounting vouchers corresponding to moving expenses and support the correct accounting work of moving expenses. [Means for solving the problem]

[0008] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention has at least a transfer data generation unit that generates transfer data including the transfer date of goods associated with a commercial transaction, transfer information indicating the transfer source and destination of the goods, product information, commercial transaction volume, and an accounting input category for identifying the accounting input type, a transfer charge allocation data generation unit that generates transfer charge allocation data including an apportionment amount that is the charge amount for each product of the same accounting input category on the same transfer date by dividing the total amount of the charge amounts of goods of the same accounting input category on the same transfer date, as indicated in the transfer data, by the commercial transaction volume for each product of the same accounting input category on the same transfer date, a cost data generation unit that generates cost data including the accounting input category charge amount corresponding to the commercial transaction of the accounting input category for each specified period, calculated based on the transfer charge allocation data, and a specified period purchase amount that is the amount required to purchase each product for each specified period, and an output control unit that controls the output of the generated cost data via an external device.

[0009] In order to solve the above-mentioned problems and achieve the object, the business support method according to the present invention includes a transfer data generation step in which a transfer data generation unit generates transfer data including at least a transfer date of a commodity associated with a commercial transaction, transfer information indicating the transfer source and destination of the commodity, commodity information, a commercial transaction amount, and an accounting input category for identifying an accounting input type; and a transfer charge allocation data generation unit divides a total amount of the charge amounts of commodities of the same transfer date and the same accounting input category, which are indicated in the transfer data, by the commercial transaction amount for each commodity of the same transfer date and the same accounting input category, thereby generating the same transfer data. The method includes a transfer expense allocation data generation step of generating transfer expense allocation data including an apportionment amount, which is the expense amount for each commodity in the same accounting input category on the transfer date; a cost data generation step of generating cost data including an accounting input category expense amount corresponding to a commercial transaction in the accounting input category for each specified period, calculated by a cost data generation unit based on the transfer expense allocation data, and a specified period purchase amount, which is the amount required to purchase each commodity for each specified period; and an output control step of controlling the output of the generated cost data via an external device by an output control unit.

[0010] In addition, in order to solve the above-mentioned problems and achieve the object, the business support program of the present invention causes a computer to function as: a transfer data generation unit that generates transfer data including at least the transfer date of goods associated with a commercial transaction, transfer information indicating the transfer source and destination of the goods, product information, commercial transaction volume, and an accounting input category for identifying the accounting input type; a transfer charge allocation data generation unit that generates transfer charge allocation data including an apportionment amount that is the charge amount for each product of the same accounting input category on the same transfer date by dividing the total amount of the charge amounts for goods of the same accounting input category on the same transfer date, as indicated in the transfer data, by the commercial transaction volume for each product of the same accounting input category on the same transfer date; a cost data generation unit that generates cost data including the accounting input category charge amount corresponding to the commercial transaction of the accounting input category for each specified period, calculated based on the transfer charge allocation data, and the specified period purchase amount, which is the amount required to purchase each product for each specified period; and an output control unit that controls the output of the generated cost data via an external device. Effect of the Invention

[0011] The present invention can identify accounting slips corresponding to various expenses and assist in the correct accounting of various expenses. [Brief description of the drawings]

[0012] [Figure 1] FIG. 1 is a block diagram illustrating a hardware configuration of a task support device according to an embodiment. [Diagram 2] FIG. 2 is a diagram showing an example of purchase data input by a person in charge. [Diagram 3] FIG. 3 is a diagram showing an example of sales data input by a person in charge. [Figure 4] FIG. 4 is a diagram showing an example of movement data generated based on purchase data and sales data. [Diagram 5] FIG. 5 is a diagram illustrating an example of travel expenses data. [Figure 6] FIG. 6 is a diagram illustrating an example of the transfer charge allocation data. [Figure 7] FIG. 7 is a diagram illustrating an example of the cost data. [Figure 8] FIG. 8 is a diagram showing an example of a cost transition table inquiry screen. [Figure 9] FIG. 9 is a diagram illustrating an example of a cost transition table. [Figure 10] FIG. 10 is a diagram showing a display form of a cost transition table when a plurality of target periods are specified. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0013] Hereinafter, an embodiment of the present invention applied to a business support device that supports the accounting of transfer charges associated with the internal transfer of goods will be described in detail with reference to the drawings. Note that the present invention is not limited to the following embodiment, and may be applied to, for example, the accounting of purchase charges required for imports or purchases from other domestic companies, and sales charges required for exports or sales of goods to other domestic companies. In either case, the same effects as those described below can be obtained.

[0014] (overview) Many companies record and manage "acquisition charges" incurred for imports or purchases from other domestic companies under items that are included in the cost of goods purchased, and manage "sales charges" incurred for exports or sales of goods to other domestic companies without including them in the cost of goods sold under "selling, general and administrative expenses," etc. However, few companies manage these as transfer charges.

[0015] Expenses such as transportation costs required for moving goods within the company, such as between stores and warehouses, between stores, and between warehouses, are often included in purchasing expenses or sales expenses, and therefore can be recorded as "moving expenses."

[0016] However, it was difficult for the expense accounting department staff to identify the purchase slip or sales slip that corresponds to the traveling expenses, which hindered the correct accounting of the traveling expenses. In addition, because the traveling expenses could not be accurately grasped, the cost elements for each product that each department should be aware of were unclear. As a result, each employee's cost consciousness was diluted, which caused inconveniences such as a decrease in the driving force and motivation for cost reduction. Furthermore, it was difficult to implement concrete cost reduction measures.

[0017] The business support device according to the embodiment can identify and record the travel expenses for purchases and the travel expenses for sales, respectively. Therefore, the person in charge of recording expenses does not need to judge the travel expenses for purchases or the travel expenses for sales, and can record the travel expenses accurately.

[0018] In addition, it is possible to generate and output a cost transition table that allows you to check the cost breakdown for each product (purchase, purchase charges, sales charges). This makes it possible to accurately grasp the cost for each product, thereby strengthening cost competitiveness.

[0019] (Hardware configuration) As shown in FIG. 1, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 corresponds to a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to realize a pointing device function. The communication interface unit 4 is connected to a network such as a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0020] The storage unit 2 may be, for example, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), or an SSD (Solid State Drive). The storage unit 2 stores a business support program that enables identification of an accounting slip corresponding to a moving charge, and supports correct accounting of the moving charge. The storage unit 2 also stores purchase data, sales data, movement data, moving charge data, moving charge allocation data, cost data, and cost transition table data, which will be described later.

[0021] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the storage unit 2, thereby functioning as a display control unit 21, a data generation unit 22, and an output control unit 23, as shown in Fig. 1. The data generation unit 22 also functions as a movement data generation unit 24, a movement overhead data generation unit 25, a cost data generation unit 26, a cost transition table generation unit 27, and a movement overhead allocation data generation unit 28.

[0022] The display control unit 21 displays, via the output device 7, a purchase input screen, a sales input screen, a movement input screen, and the like (not shown), as well as a cost transition table inquiry screen shown in FIG.

[0023] The data generating unit 22 generates the purchase data shown in FIG. 2 and the sales data shown in FIG. 3 in response to the input by the person in charge.

[0024] The movement data generation unit 24 generates movement data (see Figure 4) including at least the movement date of the goods associated with the commercial transaction, movement information indicating the origin and destination of the goods, product information, the commercial transaction volume, and an accounting input category for identifying the accounting input type.

[0025] Based on the input information from the person in charge, the transportation expenses data generation unit 25 generates transportation expenses data including the expense amount (see Figure 5), which is the total amount of expenses required to transport each product purchased or sold on the same day.

[0026] The transfer charge allocation data generation unit 28 divides the total amount of the charge for products with the same transfer date and the same accounting input category (acquisition or sales accounting category) indicated in the transfer data by the transaction amount for each product with the same transfer date and the same accounting input category (for example, the "quantity" shown in Figs. 2 and 3). As a result, the transfer charge data generation unit 25 generates transfer charge allocation data (see Fig. 6) including the apportioned amount, which is the charge for each product with the same transfer date and the same accounting input category.

[0027] The cost data generation unit 26 generates cost data including the accounting input category expense amount (the purchase expense unit price and the sales expense unit price in Figure 7) corresponding to the commercial transactions of the accounting input category for each specified period, calculated based on the moving expense allocation data, and the specified period purchase amount (the average purchase amount in Figure 7), which is the amount required to purchase each product for each specified period.

[0028] The output control unit 23 controls the output of the generated cost data via an external device (output device 7). Specifically, when the output device 7, which is an external device, is a display unit, the output control unit 23 controls the display of the generated cost data, and when the output device 7 is a printer, the output control unit 23 controls the printing of the generated cost data via the printer. Also, when the output device 7 is a speaker device, the output control unit 23 supplies the generated cost data to the speaker device to obtain audio output corresponding to the cost data.

[0029] The cost data generating unit 26 also determines the apportionment input category expense unit price, which is the amount obtained by dividing the apportionment amount (see FIG. 6) corresponding to the transaction of the apportionment input category for each predetermined period (for example, each month) indicated by the moving expense apportionment data by the transaction volume ("quantity" shown in FIG. 2 or FIG. 3), as the apportionment input category expense amount. The cost data generating unit 26 also determines the average purchase price (see FIG. 7), which is the amount obtained by dividing the total purchase amount of each commodity for each predetermined period (total purchase amount shown in FIG. 2) by the transaction volume equivalent to the purchase volume for the predetermined period ("quantity" shown in FIG. 2), as the predetermined period purchase amount. The cost data generating unit 26 also generates cost data including the total cost amount (total cost in FIG. 7), which is the amount obtained by adding the apportionment input category expense amount and the predetermined period purchase amount for each commodity.

[0030] The cost transition table generating unit 27 arranges the cost data corresponding to each of the specified multiple periods in a comparatively scrupulous arrangement, and generates a cost transition table to which transition information indicating the transition of the accrual input category charge amount, the specified period purchase amount, and the total cost amount for each period is added (see FIG. 9). The output control unit 23 controls the output of the generated cost transition table via an external device (output device 7).

[0031] Furthermore, when three or more periods are specified, the cost transition table generating unit 27 generates a first cost transition table group in which the cost transition table for the first period and the cost transition table for the second period are arranged in the row direction, and generates a second cost transition table group in which the cost transition table for the second period and the cost transition table for the third period are arranged in the row direction, and repeats this operation for the three or more specified periods. By repeating such an operation, the cost transition table generating unit 27 generates a cost transition table group for the three or more specified periods, and generates a cost transition table in which each generated cost transition table group is arranged in the column direction (see FIG. 10).

[0032] As an example, the description will be given assuming that the recording input category is a purchase / sales category indicating the "purchase" of a product or the "sales" of a product.

[0033] In addition, the transaction volume will be described as the "quantity" shown in Figures 2 and 3, but the "amount" may be used instead of the "quantity." In this case, the same effect as described below can be obtained.

[0034] (Support for accounting of travel expenses) Next, the operation of supporting the accounting of transfer charges due to the internal transfer of goods in the business support device 1 of the embodiment will be described. The control unit 3 of the business support device 1 of the embodiment executes a business support program stored in the storage unit 2, thereby functioning as the display control unit 21 to the transfer charge allocation data generation unit 28, and performing each operation described below. Note that in this example, the display control unit 21 to the transfer charge allocation data generation unit 28 are realized by software, but some or all of the display control unit 21 to the transfer charge allocation data generation unit 28 may be realized by hardware. In either case, the same effect as that described below can be obtained.

[0035] (Purchase data generation operation) First, when a person in charge purchases a product, the person in charge performs purchase input corresponding to the purchased product via a purchase input screen (not shown) displayed by the display control unit 21 via the output device 7. In response to the purchase input, the data generation unit 22 generates purchase data exemplified in FIG.

[0036] As shown in Figure 2, the purchase data includes the purchase number, purchase date, supplier, line number, product code of the purchased product, product name, product classification, quantity, purchase price, and purchase amount calculated by multiplying the purchase price by the quantity.

[0037] The example of purchasing data in Figure 2 shows that on August 1, 2023, 200m, 100m, and 50m of plain, blue, and red fabrics, with purchase prices of 4,800 yen, 5,500 yen, and 6,000 yen, respectively, were purchased, resulting in total purchase amounts of 960,000 yen, 550,000 yen, and 300,000 yen.

[0038] In addition, the example of purchasing data in Figure 2 shows that on August 2, 2023, 50, 30, and 20 plain, blue, and red T-shirts, with a purchase price of 2,000 yen each, were purchased, resulting in total purchase amounts of 100,000 yen, 60,000 yen, and 40,000 yen.

[0039] The example of purchasing data in Figure 2 also shows that on August 3, 2023, 100 meters of plain fabric, with a unit purchase price of 5,400 yen, was purchased for a total purchase amount of 540,000 yen. The example of purchasing data in Figure 2 also shows that on August 4, 2023, 100 meters of blue fabric, with a unit purchase price of 5,400 yen, was purchased for a total purchase amount of 540,000 yen.

[0040] (Sales data generation operation) Furthermore, when a product is sold, the person in charge performs sales input corresponding to the sold product via a sales input screen (not shown) that is displayed via the output device 7 by the display control unit 21. In response to this sales input, the data generation unit 22 generates sales data exemplified in FIG.

[0041] As shown in Figure 3, the sales data includes the sales number, sales date, customer, row number, product code of the sold product, product name, product classification, quantity, sales price, and sales amount calculated by multiplying the sales price by the quantity.

[0042] The example sales data in Figure 3 shows that on August 7, 2023, 20 plain, blue, and red jackets, with a unit sales price of 14,800 yen each, were sold in quantities of 20, 20, and 5, respectively, earning sales amounts of 296,000 yen, 296,000 yen, and 74,000 yen.

[0043] In addition, the example sales data in Figure 3 shows that on August 25, 2023, 50 plain, blue, and red T-shirts, each with a sales price of 2,500 yen, were sold, 30, and 20 units, respectively, resulting in sales amounts of 125,000 yen, 75,000 yen, and 50,000 yen.

[0044] (Movement data generation operation) Next, the person in charge inputs transfer data indicating the origin and destination of each purchased product and each sold product via a transfer input screen (not shown) displayed by the display control unit 21. The transfer data generation unit 24 generates transfer data exemplified in FIG. 4 based on the input contents from the person in charge, and stores it in the storage unit 2.

[0045] 4, the transfer data includes a transfer number, a transfer date, a transfer source, a transfer destination, a line number, a product code, a product name, a product classification, a quantity, a purchase / sales category, a slip number, and a slip line number. Among these, the transfer number is generated by the transfer data generation unit 24 through automatic numbering.

[0046] The transfer date, transfer source, transfer destination, transfer line number, document number, and document line number are manually input by the person in charge. As the "transfer date", the person in charge inputs the date when the product was actually transferred (transfer date). The person in charge also inputs the name of the warehouse or store from which the product is to be transferred as the "transfer source", and the name of the warehouse or store to which the product is to be transferred as the "transfer destination". As the "line number", the person in charge inputs consecutive numbers in descending order on the same transfer date. As the "document number", the person in charge inputs the "purchase number" or "sales number" of the product that was purchased or sold (sales) by referring to the purchase data shown in FIG. 2 or the sales data shown in FIG. 3. As the "document line number", the person in charge inputs consecutive numbers in descending order on the same transfer date.

[0047] In contrast, the product code, product name, product classification, quantity, and purchase and sales category are input by the movement data generation unit 24 with reference to the purchase data shown in Fig. 2 or the sales data shown in Fig. 3. That is, the "product code", "product name", "product classification", and "quantity" are input by the movement data generation unit 24 with reference to the product code in the purchase data shown in Fig. 2 or the sales data shown in Fig. 3.

[0048] Furthermore, when the transfer data generation unit 24 obtains the product code, product name, etc. of the product record (row-wise details) from the purchase data shown in Fig. 2, it inputs the purchase sales category of "Purchase" into the "Purchase sales category" input field. Furthermore, when the transfer data generation unit 24 obtains the product code, product name, etc. of the product record from the sales data shown in Fig. 3, it inputs the purchase sales category of "Sales" into the "Purchase sales category" input field.

[0049] The example in Figure 4 shows that on August 1, 2023, 200m of plain fabric, 100m of blue fabric, and 50m of red fabric were moved from logistics warehouse A to processing warehouse A for "purchase (purchase sales category)". The example in Figure 4 also shows that on August 5, 2023, 20 plain jackets, 20 blue jackets, and 5 red jackets were moved from store A to store B, becoming "sales (purchase sales category)".

[0050] (Generating data for transportation) Next, the person in charge inputs the travel expenses, which are the costs incurred in moving each commodity when it is purchased or sold, for each transfer slip (the unit of transfer data for each record in FIG. 4) via the travel expenses input screen displayed by the display control unit 21 via the output device 7. The travel expenses data generation unit 25 generates the travel expenses data exemplified in FIG. 5 based on the contents of the input from the person in charge, and stores it in the storage unit 2.

[0051] The transfer charge data includes the transfer charge number, posting date, transfer number, payee code, line number, expense code, expense name, and expense amount, as shown in Fig. 5. These transfer charge numbers through expense amounts are input by the person in charge via the respective input fields on the transfer charge input screen.

[0052] Of these, the "transfer number" is entered as the transfer number of the product that was transferred on the same transfer date shown in Figure 4. For example, in the example of Figure 4, plain, blue, and red fabrics were transferred due to a purchase transfer on August 1, 2023, and the same transfer number of "ID0001" is assigned to these three transfers. Therefore, the person in charge enters "ID0001" as the transfer number, as shown in the transfer expense data in the first row of Figure 5.

[0053] In this example, the transfer with transfer number "ID0001" is a transfer when plain, blue, and red fabrics are purchased, and the transfer of these three items cost, for example, "35,000 yen." In this case, the person in charge enters the amount of "35,000 yen" as the expense amount, as shown in the transfer expense data on the first line of Figure 5. The expense name is "transportation cost."

[0054] Also, the example of the transfer overhead data in the second line of Fig. 5 is an example where it costs "5,000 yen" to transfer the product with the transfer number "ID0002", and the example of the transfer overhead data in the third line of Fig. 5 is an example where it costs "4,500 yen" to transfer the product with the transfer number "ID0003". Also, the example of the transfer overhead data in the fourth line of Fig. 5 is an example where it costs "15,000 yen" to transfer the product with the transfer number "ID0004", and the example of the transfer overhead data in the fifth line of Fig. 5 is an example where it costs "15,000 yen" to transfer the product with the transfer number "ID0005".

[0055] (Generation of transfer charge allocation data) Next, the transfer charge allocation data generation unit 28 detects the quantity of each transferred commodity corresponding to each record of the transfer charge data generated by the transfer charge data generation unit 25 from the transfer data shown in Fig. 4. Then, the transfer charge allocation data generation unit 28 calculates the allocated amount, which is the charge amount corresponding to the detected quantity of each commodity, and generates transfer charge allocation data including the allocated amount of each commodity, as exemplified in Fig. 6.

[0056] Specifically, the transfer charge apportionment data generation unit 28 calculates the apportionment amount of each product by performing the calculation of the following formula.

[0057] Pro rata amount = (expense amount ÷ voucher quantity of transfer data related to transfer expenses) × detail quantity of transfer data related to transfer expenses

[0058] The expense amount of "35,000 yen" for the transfer number "ID0001" shown as (A) in Figure 5 is the miscellaneous expenses incurred when purchasing three products with product codes "KI0001", "KIB0001", and "KIR0001" as shown in Figure 4. In addition, the quantities of the three products are "200m", "100m", and "50m", respectively.

[0059] In this case, the transfer expenses allocation data generation unit 28 calculates the apportionment amount equivalent to the transfer expenses incurred from purchasing 200m of plain fabric by calculating "(35,000 yen (expense amount) ÷ 350m (invoice quantity for transfer number ID0001)) × 200m (quantity of product code KI0001 for transfer number ID0001) = 20,000 yen (apportionment amount)."

[0060] Similarly, the transfer expenses allocation data generation unit 28 calculates the apportionment amount equivalent to the transfer expenses incurred from purchasing 100m of blue fabric by calculating "(35,000 yen (expense amount) ÷ 350m (invoice quantity for transfer number ID0001)) × 100m (quantity of product code KIB0001 for transfer number ID0001) = 10,000 yen (allocation amount)."

[0061] Similarly, the transfer expenses allocation data generation unit 28 calculates the apportionment amount equivalent to the transfer expenses incurred from purchasing 50m of red fabric by calculating "(35,000 yen (expense amount) ÷ 350m (invoice quantity for transfer number ID0001)) × 50m (quantity of product code KIR0001 for transfer number ID0001) = 5,000 yen (apportionment amount)."

[0062] The moving expenses allocation data generation unit 28 calculates the apportionment amount corresponding to the quantity of each product purchased or sold based on the expense amount of each moving expenses data shown as (A) to (E) in Figure 5, generates the moving expenses allocation data shown as an example in Figure 6, and stores it in the memory unit 2.

[0063] In addition, the transfer charge allocation data generation unit 28 adds the purchase and sales classification of each product detected when referring to the transfer data in Figure 4 as the purchase and sales classification of the corresponding product in the transfer charge allocation data, as shown in Figure 6.

[0064] The business support device 1 according to the embodiment can record the transfer charges for each transfer slip in this way, and can identify the transfer charges for each product on the system. In addition, the recording form can be automatically determined by the "purchase sales classification" of the transfer data.

[0065] In other words, the apportioned amount of the moving expense number "IDS0001" shown in Figure 6 is a moving expense due to purchases, so it can be automatically determined as a cost entry element and recorded. Also, the apportioned amount of the moving expense number "IDS0002" shown in Figure 6 is also a moving expense due to purchases, so it can be automatically determined as a cost entry element and recorded.

[0066] In contrast, the apportioned amount of the moving expense number "IDS0003" shown in Figure 6 is a moving expense based on sales, so it can be automatically determined as a non-cost entry element and recorded. Similarly, the apportioned amount of the moving expense number "IDS0004" shown in Figure 6 is also a moving expense based on sales, so it can be automatically determined as a non-cost entry element and recorded.

[0067] In addition, since the apportioned amount of the transfer expense number "IDS0005" shown in Figure 6 is a transfer expense due to purchases, it can be automatically determined and recorded as a cost entry element.

[0068] (Cost data generation operation) Next, the cost data generating unit 26 tally up the purchase amount, purchase charges, and sales charges for each product in the relevant month, for example, during monthly processing. Then, the cost data generating unit 26 divides the purchase amount, purchase charges, and sales charges by the quantity, respectively, to calculate the average cost per product, generate cost data such as that shown in FIG.

[0069] Specifically, the cost data generating unit 26 calculates the "average purchase price," "unit price of purchase charges," "unit price of sales charges," and "total cost" by performing the following calculations.

[0070] Average purchase price = Total purchase amount of purchase data in the relevant month ÷ Total quantity of purchase data in the relevant month

[0071] Purchase cost unit price = Total apportioned amount of transfer cost detail data for the relevant month with "Purchase sales category" = "Purchase" ÷ Total quantity of transfer data for the relevant month

[0072] Sales expenses unit price = Total apportioned amount of transfer expenses detail data for the relevant month with "Purchase sales category" = "Sales" ÷ Total quantity of transfer data for the relevant month

[0073] Total cost = average purchase price + purchase expenses + sales expenses

[0074] For example, as shown in Fig. 2, a plain fabric product with product code "KI0001" was purchased in quantity "200m" for a purchase amount of "960,000 yen" on August 1st and in quantity "100m" for a purchase amount of "540,000 yen" on August 3rd. Therefore, the cost data generation unit 26 calculates the average purchase price for the plain fabric product with product code "KI0001" by calculating "(960,000 yen + 540,000 yen) ÷ (200m + 100m) = 5,000 yen". Then, as shown in the record on the first line of Fig. 7, cost data is generated to which the calculated average purchase price of "5,000 yen" has been added.

[0075] As shown in FIG. 6, the total of the apportioned amounts of the products "KI0001", "KIB0001" and "KIR0001" in the purchase sales category "Purchase" with the transfer charge number "IDS0001" is "35,000 yen". As shown in FIG. 2 and FIG. 4, the total of the purchase quantities of the products "KIB0001" and "KIR0001" is "200m+100m+50m=350m". Therefore, the cost data generating unit 26 calculates the purchase charge unit price by calculating "35,000 yen÷350m=100 yen". Then, as shown in the record in the first row of FIG. 7, the cost data is generated by adding the calculated purchase charge unit price of "100 yen".

[0076] In this example, the purchase sales category is "Purchase", and since the purchased goods have not yet been sold and there are no sales, the sales expenses unit price is "0 yen".

[0077] The cost data generating unit 26 calculates the total cost by performing an operation of "average purchase price 5,000 yen + purchase charge unit price 100 yen + sales charge unit price 0 yen = 5,100 yen." Then, the data generating unit 22 generates cost data to which the calculated total cost of "5,100 yen" is added, as shown in the record in the first row of FIG. 7.

[0078] In contrast, for example, the total apportioned amount of a plain jacket with product code "J001", a blue jacket with product code "JB01", and a red jacket with product code "JR01" is "2,000 yen + 2,000 yen + 500 yen = 4,500 yen" as shown in FIG. 6. Also, the quantity of each jacket is "20 pieces + 20 pieces + 5 pieces = 45 pieces" as shown in FIG. 4. Therefore, the cost data generation unit 26 calculates the sales charge unit price by performing the calculation "4,500 yen ÷ 45 pieces = 100 yen". Then, as shown in the record on the seventh line of FIG. 7, cost data is generated to which the calculated sales charge unit price of "100 yen" is added.

[0079] Furthermore, when the average purchase price of plain jackets "J001" is calculated as "10,000 yen" based on the above-mentioned formula, cost data generation unit 26 calculates the total cost by calculating "average purchase price 10,000 yen + sales charges unit price 100 yen + purchase charges unit price 0 yen = 10,100 yen," as shown in the record on the seventh line of Fig. 7. Then, as shown in the record on the seventh line of Fig. 7, cost data is generated to which the calculated total cost of "10,100 yen" has been added.

[0080] In addition, in the case of a plain T-shirt with a product code of "TS001", "50 pieces" were purchased on August 5th as shown in Fig. 4, and "50 pieces" were sold on August 20th. In this case, the cost data generation unit 26 calculates the sales charge unit price of "150 yen", the purchase charge unit price of "50 yen", and the average purchase price of "2,000 yen" based on the above-mentioned arithmetic formula, as shown in the record on the fourth line of Fig. 7. The cost data generation unit 26 then generates cost data to which the calculated total cost is added by adding these (150 yen + 50 yen + 2,000 yen = 2,200 yen).

[0081] (Cost transition inquiry operation) Next, it is possible to output a cost transition table that enables comparison of cost data for each specified period, such as each month. When the person in charge specifies display of the cost transition table, the display control unit 21 displays a cost transition table inquiry screen, as exemplified in FIG. 8, via the output device 7. The person in charge inputs the month (target period), product classification, and product name of the cost data to be compared to this cost transition table inquiry screen. The example in FIG. 8 is an example in which "July 2023 to August 2023" is specified as the target period.

[0082] After designating the target period and the like in this way, if the person in charge wishes to obtain a printout of the cost transition table, he or she operates the "Print" button shown in Fig. 8, and if the person in charge wishes to obtain a data output of the cost transition table, he or she operates the "Spreadsheet software data output" button shown in Fig. 8. Note that in this example, the cost transition table will be described as being printed out or output as data, but the cost transition table may be displayed on the output device 7 (display unit).

[0083] Next, when any of the buttons shown in Fig. 8 is operated, the cost transition table generating unit 27 acquires cost data corresponding to the period designated as the target period from the cost data shown in Fig. 7. Specifically, in this example, since "July 2023 to August 2023" is designated as the target period, the cost transition table generating unit 27 acquires cost data for two months, July 2023 and August 2023.

[0084] Then, the cost transition table generating unit 27 generates cost transition table data that, when printed or displayed, makes it possible to obtain a printout or display output in which the cost data for July 2023 and August 2023 are arranged in the row direction as shown in Fig. 9. In the example of Fig. 9, the cost data for "previous month" corresponds to the cost data for "July 2023", and the cost data for "current month" corresponds to the cost data for "August 2023".

[0085] In addition, the cost trend table generating unit 27 compares the total cost, purchase price, purchase charge unit price, and sales charge unit price of each product for each month displayed row-wise, generates "transition information" showing the trends in the total cost, purchase price, purchase charge unit price, and sales charge unit price between months, and adds it to the cost trend table data.

[0086] As one example, the "transition information" shown in Figure 9 indicates an increase in the amount between months with an arrow pointing diagonally upward to the right, indicates that the amount between months is the same with a horizontal arrow, and indicates a decrease in the amount between months with an arrow pointing diagonally downward to the right. This type of cost transition table makes it possible to recognize the cost transition for each product over a specified period (monthly, etc.). It also makes it possible to compare costs between field departments, for example.

[0087] In this example, the "transition information" is represented by an arrow symbol, but symbols or icons other than arrows may also be used, or text such as "high," "same," or "low" may also be used.

[0088] (How cost transition tables are generated when three or more periods are specified) Next, in the cost trend table inquiry screen shown in FIG. 8, when three or more periods (May, June, July, and August) are specified as the target period, such as "May 2023 to August 2023," the cost trend table generation unit 27 generates cost trend table data in the form illustrated in FIG. 10.

[0089] That is, in this case, the cost transition table generating unit 27 first generates a first cost transition table group in which the cost data for May 2023 and June 2023 are arranged along the row direction, as described with reference to FIG. 9. The cost transition table generating unit 27 also generates a second cost transition table group in which the cost data for June 2023 (the month corresponding to the current month in the previous first cost transition table group) and July 2023 are arranged along the row direction. The cost transition table generating unit 27 also generates a third cost transition table group in which the cost data for July 2023 (the month corresponding to the current month in the previous second cost transition table group) and August 2023 are arranged along the row direction.

[0090] When three or more periods are specified in this way, the cost transition table generating unit 27 repeatedly performs the operation of generating a cost transition table group for the specified periods. Then, the cost transition table generating unit 27 generates cost transition table data in which the generated first to third cost transition table groups are printed or displayed in a row direction as shown in Fig. 10 when printed or displayed. Note that the example in Fig. 10 is an example in which the cost transition table groups are arranged in the row direction in the order of the third, second, and first, but it is also possible to generate cost transition table data in which the cost transition table groups are arranged in the row direction in the order of the first, second, and third.

[0091] This cost trend chart allows you to recognize the cost trend for each month, and for example, to understand the factors behind the increase in costs. It also clarifies points for improvement, and allows you to take concrete measures to reduce costs, such as reviewing suppliers and order units (order unit price by bulk ordering, reducing transportation costs).

[0092] (Effects of the embodiment) As is clear from the above description, the business support device 1 of the embodiment can identify and record the travel expenses for purchases and the travel expenses for sales. Therefore, the person in charge of recording expenses does not need to judge the travel expenses for purchases or sales, and can record the travel expenses accurately.

[0093] In addition, a cost trend table can be generated and output that allows confirmation of the cost breakdown for each product (purchase, purchase charges, sales charges). This allows accurate understanding of the cost for each product, and strengthens cost competitiveness. In addition, because the cost elements for each product that each department should be aware of can be clarified, it is possible to improve each employee's cost awareness and prevent a decline in the driving force and motivation for cost reduction. In addition, it is possible to easily create specific cost reduction measures.

[0094] [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, and can therefore contribute to Goals 8 and 9 of the SDGs.

[0095] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of Goals 12, 13, and 15 of the SDGs.

[0096] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0097] [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.

[0098] 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.

[0099] 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.

[0100] Moreover, with regard to the task support device 1, each of the components shown in the figures is a functional concept, and does not necessarily have to be physically configured as shown in the figures.

[0101] For example, the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium including programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support device 1 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD. This computer program is executed by being loaded into a RAM, and constitutes the control unit 3 in cooperation with the CPU.

[0102] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and it is also possible to download all or part of it as needed.

[0103] The business support program for executing the process described in the present embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the term "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.

[0104] 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 achieves its function by working with a separate program, such as an OS. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading a recording medium in the business support device 1 shown in the embodiment, as well as the installation procedure after reading.

[0105] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0106] The business support device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device to which any peripheral device is connected. The information processing device may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0107] 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]

[0108] The present invention is suitable for application to the expense accounting work of a company that sells products. [Explanation of symbols]

[0109] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 21 Display control unit 22 Data Generation Section 23 Output control section 24. Movement Data Generation Unit 25 Travel expenses data generation department 26 Cost Data Generation Unit 27 Cost transition table generator

Claims

1. a movement data generating unit that generates movement data including at least a movement date of a commodity involved in a commercial transaction, movement information indicating a movement source and a movement destination of the commodity, commodity information, a commercial transaction amount, and an accounting input category for identifying an accounting input type; a transfer charge allocation data generation unit that generates transfer charge allocation data including an apportionment amount, which is the charge amount for each of the products in the same accrual input category on the same transfer date, by dividing the total amount of the charge amounts for the products in the same accrual input category on the same transfer date, which is indicated in the transfer data, by the commercial transaction amount for each of the products in the same accrual input category on the same transfer date; a cost data generating unit that generates cost data including an accounting input category expense amount corresponding to the commercial transaction of the accounting input category for each predetermined period, which is calculated based on the moving expense allocation data, and a predetermined period purchase amount which is the amount required to purchase each of the commodities for each predetermined period; an output control unit that controls output of the generated cost data via an external device; A business support device having the above configuration.

2. The cost data generation unit The apportionment input category expense unit price, which is the amount obtained by dividing the apportionment amount corresponding to the transaction of the apportionment input category for each predetermined period indicated by the transfer expense apportionment data by the transaction volume, is set as the apportionment input category expense amount; The average purchase price is calculated by dividing the total amount of the purchase prices of the respective products for the specified period by the transaction volume corresponding to the purchase quantity for the specified period, and the purchase amount for the specified period is determined as the average purchase price. generating the cost data including a total cost amount obtained by adding the appropriation input category expense amount and the predetermined period purchase amount for each of the commodities; 2. The business support device according to claim 1,

3. The cost data corresponding to each of the multiple designated periods is arranged in a comparatively studyable array, and a cost transition table generating unit generates a cost transition table to which transition information showing the transition of the accrual input category miscellaneous expenses amount, the specified period purchase amount, and the total cost amount for each of the periods is added, The output control unit controls output of the generated cost transition table via the external device; 3. The business support device according to claim 2,

4. the cost transition table generating unit, when three or more periods are specified, generates a first cost transition table group in which the cost transition table for the first period and the cost transition table for the second period are arranged in the row direction, and generates a second cost transition table group in which the cost transition table for the second period and the cost transition table for the third period are arranged in the row direction, by repeating this operation for the three or more specified periods, thereby generating a cost transition table group for the three or more specified periods, and generating the cost transition table in a form in which each generated cost transition table group is arranged in the column direction; 4. The business support device according to claim 3,

5. The said recording input category is a purchase and sales category indicating the "purchase" of the said product or the "sales" of the said product; 5. The business support device according to claim 1, wherein:

6. The said transaction volume is a quantity or an amount; 6. The business support device according to claim 5,

7. a movement data generating step in which a movement data generating unit generates movement data including at least a movement date of a commodity involved in a commercial transaction, movement information indicating a movement source and a movement destination of the commodity, commodity information, a commercial transaction amount, and an accounting input category for identifying an accounting input type; a transfer charge allocation data generation step in which a transfer charge allocation data generation unit generates transfer charge allocation data including an allocation amount, which is the charge amount for each of the products in the same accrual input category on the same transfer date, by dividing the total amount of the transfer charge amounts for the products in the same accrual input category on the same transfer date, which is indicated in the transfer data, by the commercial transaction amount for each of the products in the same accrual input category on the same transfer date; a cost data generating step in which a cost data generating unit generates cost data including an accrual input category charge amount corresponding to a commercial transaction of the accrual input category for each predetermined period, which is calculated based on the transfer charge allocation data, and a predetermined period purchase amount which is the amount required for purchasing each of the commodities for each predetermined period; an output control step in which an output control unit controls output of the generated cost data via an external device; A business support method having the above-mentioned features.

8. Computer, a movement data generating unit that generates movement data including at least a movement date of a commodity involved in a commercial transaction, movement information indicating a movement source and a movement destination of the commodity, commodity information, a commercial transaction amount, and an accounting input category for identifying an accounting input type; a transfer charge allocation data generation unit that generates transfer charge allocation data including an apportionment amount, which is the charge amount for each of the products in the same accrual input category on the same transfer date, by dividing the total amount of the charge amounts for the products in the same accrual input category on the same transfer date, which is indicated in the transfer data, by the commercial transaction amount for each of the products in the same accrual input category on the same transfer date; a cost data generating unit that generates cost data including an accounting input category expense amount corresponding to the commercial transaction of the accounting input category for each predetermined period, which is calculated based on the moving expense allocation data, and a predetermined period purchase amount which is the amount required to purchase each of the commodities for each predetermined period; Functioning as an output control unit that controls the output of the generated cost data via an external device; A business support program that features:

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