Profit and loss management device, profit and loss management method, and profit and loss management program

Abstract

To provide a profit and loss management device, a profit and loss management method, and a profit and loss management program capable of calculating the inventory valuation unit price for each lot number, evaluating inventory amounts, and grasping profit and loss.SOLUTION: Lot number inventory valuation unit price data is obtained in which a lot number inventory valuation unit price is set for each lot number of goods in a specified period based on the total number of purchases for each lot number of goods that have occurred up to a specified period, the total amount of purchases, the total amount of accounts payable, and the total amount of exchange gains or losses.SELECTED DRAWING: Figure 2

Description

Technical Field

[0001] The present invention relates to a profit and loss management device, a profit and loss management method, and a profit and loss management program.

Background Art

[0002] Patent Document 1 discloses a configuration for obtaining the monthly total average value of the purchase unit price or the monthly total average value of the purchase unit price and the allowance amount as the inventory valuation unit price.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the invention described in Patent Document 1, there is a problem that the inventory valuation unit price in lot number units cannot be calculated without using the monthly total average value or the moving average of the purchase unit price.

[0005] The present invention has been made in view of the above problems, and an object of the present invention is to provide a profit and loss management device, a profit and loss management method, and a profit and loss management program that can calculate the inventory valuation unit price in lot number units, evaluate the inventory amount, and grasp the profit and loss.

Means for Solving the Problems

[0006] In order to solve the above-described problems and achieve the object, a profit and loss management device according to the present invention is a profit and loss management device including a storage unit and a control unit, wherein the storage unit associates and sets a lot number of a product, a time of recording purchases, a purchase quantity, and a purchase amount to obtain purchase data, associates and sets the lot number of the product, a time of recording accounts payable, and an amount of accounts payable for purchases to obtain accounts payable for purchases data, and stores transaction data including exchange difference profit and loss data obtained by associating and setting the lot number of the product and an exchange difference profit and loss amount during a predetermined period in transaction storage means. The control unit is provided with inventory valuation unit price acquisition means for acquiring lot number inventory valuation unit price data in which a lot number inventory valuation unit price for each lot number of the product in the specified period is set based on a total purchase quantity of the purchase quantity for each lot number of the product that has occurred until the specified period, a total purchase amount of the purchase amount, a total amount of accounts payable for purchases of the amount of accounts payable for purchases, and a total exchange difference profit and loss amount of the exchange difference profit and loss amount.

[0007] Further, in the profit and loss management device according to the present invention, the transaction data further includes sales data obtained by associating and setting the lot number of the product, a time of recording sales, and a sales quantity. The control unit is further provided with cost difference acquisition means for acquiring cost difference data in which a cost difference for each lot number of the product in the specified period is set based on the sales quantity for each lot number of the product that has occurred until the specified period, the lot number inventory valuation unit price for each lot number of the product in the specified period, and the lot number inventory valuation unit price for each lot number of the product in the previous period of the specified period.

[0008] In the profit and loss management device according to the present invention, the transaction data further includes payment data in which the lot number of the product, the time of payment booking, and the payment amount are associated and set. The control unit obtains payment offset data in which the lot number of the product, the time of payment booking, the purchase amount, the payment offset amount, and the exchange difference profit and loss amount are associated and set by performing a payment offset process on the purchase data using the payment data, and based on the payment offset data, obtains the exchange difference profit and loss data in which the lot number of the product and the exchange difference profit and loss amount in the predetermined period are associated and set, characterized by further comprising transaction acquisition means.

[0009] In the profit and loss management device according to the present invention, the inventory valuation unit price acquisition means further totals the transaction data that has occurred up to the specified period for each lot number of the product based on the transaction data, thereby calculating the total number of purchases, the total purchase amount, the total purchase accrued amount, and the total exchange difference profit and loss amount for each lot number of the product that has occurred up to the specified period, characterized by this.

[0010] In the profit and loss management device according to the present invention, the inventory valuation unit price acquisition means calculates the quotient when the sum of the total purchase amount, the total purchase accrued amount, and the total exchange difference profit and loss amount for each lot number of the product that has occurred up to the specified period is used as the dividend, and the total number of purchases for each lot number of the product that has occurred up to the specified period is used as the divisor, as the lot number inventory valuation unit price in the specified period for each lot number of the product, and thereby obtains the lot number inventory valuation unit price data, characterized by this.

[0011] Also, in the profit and loss management device according to the present invention, the cost difference acquisition means calculates, as the cost difference for each lot number of the product during the specified period, the product of the number of sales for each lot number of the product that has occurred until the specified period and the value obtained by subtracting the lot number inventory valuation unit price of the product in the previous period from the lot number inventory valuation unit price of the product in the specified period for each lot number of the product, and thereby acquires the cost difference data.

[0012] Also, in the profit and loss management device according to the present invention, the sales data is further set with the sales amount, the cost of sales amount, and the gross profit amount of the product associated therewith, and the control unit, based on the sales data and the cost difference data, displays the cost amount at the time of recording, the gross profit amount at the time of recording, and the inventory valuation unit price for displaying the lot number inventory valuation unit price at the time of recording the sales or the cost difference for each lot number of the product, and further includes inventory valuation unit price display means.

[0013] Also, in the profit and loss management device according to the present invention, the product is agricultural and sideline products, and the lot number is a sample number.

[0014] Also, in the profit and loss management device according to the present invention, the specified period is a specified fiscal year and month.

[0015] Moreover, the profit and loss management method according to the present invention is a profit and loss management method for causing a profit and loss management device including a storage unit and a control unit to execute. The storage unit stores purchase data in which a lot number, a purchase quantity, and a purchase amount of a product are associated and set, purchase miscellaneous charge data in which the lot number and the purchase miscellaneous charge amount of the product are associated and set, and transaction data including exchange difference profit and loss data in which the lot number and the exchange difference profit and loss amount of the product are associated and set. The storage unit includes transaction storage means. The inventory evaluation unit acquisition step of acquiring lot number inventory evaluation unit price data in which the lot number inventory evaluation unit price in the specified period for each lot number of the product is set based on the total purchase quantity, the total purchase amount, the total purchase miscellaneous charge amount, and the total exchange difference profit and loss amount of the exchange difference profit and loss amount for each lot number of the product that has occurred until the specified period in the control unit is included. This is a characteristic of the present invention.

[0016] Moreover, the profit and loss management program according to the present invention is a profit and loss management program for causing a profit and loss management device including a storage unit and a control unit to execute. The storage unit stores purchase data in which a lot number, a purchase quantity, and a purchase amount of a product are associated and set, purchase miscellaneous charge data in which the lot number and the purchase miscellaneous charge amount of the product are associated and set, and transaction data including exchange difference profit and loss data in which the lot number and the exchange difference profit and loss amount of the product are associated and set. The storage unit includes transaction storage means. In the control unit, the inventory evaluation unit acquisition step of acquiring lot number inventory evaluation unit price data in which the lot number inventory evaluation unit price in the specified period for each lot number of the product is set based on the total purchase quantity, the total purchase amount, the total purchase miscellaneous charge amount, and the total exchange difference profit and loss amount of the exchange difference profit and loss amount for each lot number of the product that has occurred until the specified period is executed. This is a characteristic of the present invention.

Effect of the Invention

[0017] According to the present invention, it is possible to calculate the inventory valuation unit price by aggregating the purchase amount, purchase payables amount, and foreign exchange gain / loss amount for each lot number (prototype number). Further, according to the present invention, by utilizing it as a function including exchange rate fluctuations, it has the effect of serving as a risk hedge against exchange rate risks.

Brief Description of the Drawings

[0018]

Figure 1

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Embodiments for Carrying Out the Invention

[0019] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited by these embodiments.

[0020] [1. Overview] First, with reference to FIG. 1, the outline of the present invention will be described. FIG. 1 is a diagram showing an example of a process for calculating the stock evaluation unit price of a sample number (sample NO) and related tables in the present embodiment.

[0021] Conventionally, in the import and wholesale of agricultural and marine products, various agricultural and marine products are imported by ship from overseas. Therefore, there are many fluctuations in the costs related to procurement, such as rate changes after customs clearance (procurement), claim deductions due to damaged products, and fee claims from brokers. On the other hand, conventionally, since the products themselves are sold domestically immediately after import, the procurement cost may fluctuate across months after the sales, and accurate inventory evaluation and profit and loss calculation for each transaction have not been possible. It was necessary to respond to the accounting treatment of foreign currency transactions based on a single transaction standard.

[0022] Therefore, as shown in FIG. 1, in the present embodiment, a mechanism is provided to execute a sample NO stock evaluation unit price calculation process that calculates the stock evaluation unit price by aggregating the procurement amount, procurement accrued amount, and foreign exchange difference profit and loss amount for each sample number (sample NO). Here, a sample is a unit unique to the agricultural and marine product industry that starts from the procurement of products, is allocated to customers, and manages sales, inventory, and profit and loss. A unique number for each transaction called a sample NO is assigned for each procurement, enabling confirmation of whether a profit is made in units of sample NO.

[0023] Thereby, in the present embodiment, when the procurement cost fluctuates across months, the stock evaluation unit price is not restricted on a monthly basis. Instead, by aggregating and calculating the procurement cost elements (procurement amount, procurement accrued expenses, foreign exchange difference profit and loss amount) for each month, product, and sample NO, accurate inventory evaluation is achieved. Further, in the present embodiment, when the stock evaluation unit price changes compared to the previous month, the sales cost is compared and aggregated for the past sales and inventory movements that occurred for that product and sample NO, and the cost difference is calculated. As a result, the sales, sales cost, and cost difference for each transaction are obtained, realizing appropriate profit and loss calculation.

[0024] [2. Configuration] An example of the configuration of the profit and loss management device 100 according to this embodiment will be described with reference to FIG. 2. FIG. 2 is a block diagram showing an example of the configuration of the profit and loss management device 100 in this embodiment.

[0025] As shown in FIG. 2, the profit and loss management device 100 is a commercially available desktop personal computer. Note that the profit and loss management device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0026] The profit and loss management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the profit and loss management device 100 is communicably connected via an arbitrary communication path.

[0027] The communication interface unit 104 communicably connects the profit and loss management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of communicably connecting the profit and loss management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network).

[0028] An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Hereinafter, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

[0029] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records a computer program for giving instructions to the CPU (Central Processing Unit) in cooperation with the OS (Operating System) to perform various processes. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used. The storage unit 106 includes a transaction database 106a.

[0030] The transaction database 106a stores transaction data of products. Here, the transaction database 106a may store transaction data including purchase data in which the lot number of the product, the time of purchase accounting, the purchase quantity, and the purchase amount are associated and set, purchase ledger data in which the lot number of the product, the time of ledger accounting, and the purchase ledger amount are associated and set, and exchange difference profit and loss data in which the lot number of the product and the exchange difference profit and loss amount in a predetermined period are associated and set. Further, the transaction data may include sales data in which the lot number of the product, the time of sales accounting, and the sales quantity are associated and set. Here, the sales data may have the sales amount, the cost of goods sold amount, and the gross profit amount of the product associated and set. Further, the transaction data may include payment data in which the lot number of the product, the time of payment accounting, and the payment amount are associated and set. Further, the product may be agricultural and sideline products. Further, the lot number may be a prototype number.

[0031] The control unit 102 is a CPU or the like that comprehensively controls the profit and loss management device 100. The control unit 102 has an internal memory for storing a control program such as the OS, a program defining various processing procedures, etc., and required data, and executes various information processes based on these stored programs. Conceptually in terms of functions, the control unit 102 includes a transaction acquisition unit 102a, an inventory valuation unit price acquisition unit 102b, a cost difference acquisition unit 102c, and an inventory valuation unit price display unit 102d.

[0032] The transaction acquisition unit 102a acquires transaction data. Here, the transaction acquisition unit 102a acquires payment offset data in which the lot number of the product, the time of payment recording, the purchase amount, the payment offset amount, and the exchange gain / loss amount are associated and set by the payment offset process for the purchase data using the payment data. Based on the payment offset data, the exchange gain / loss data in which the lot number of the product and the exchange gain / loss amount in a predetermined period are associated and set may be acquired. Also, the transaction acquisition unit 102a may register the transaction data in the transaction database 106a.

[0033] The inventory valuation unit price acquisition unit 102b acquires lot number inventory valuation unit price data in which the inventory valuation unit price of the product is set. Here, the inventory valuation unit price acquisition unit 102b may acquire lot number inventory valuation unit price data in which the lot number inventory valuation unit price in the specified period for each lot number of the product is set based on the total number of purchases, the total purchase amount, the total purchase payables amount, and the total exchange gain / loss amount for each lot number of the product that have occurred up to the specified period. Also, the inventory valuation unit price acquisition unit 102b may calculate the total number of purchases, the total purchase amount, the total purchase payables amount, and the total exchange gain / loss amount for each lot number of the product that have occurred up to the specified period by aggregating the transaction data that has occurred up to the specified period for each lot number of the product based on the transaction data. Further, the inventory valuation unit price acquisition unit 102b calculates the quotient when the total of the total purchase amount, the total purchase payables amount, and the total exchange gain / loss amount for each lot number of the product that have occurred up to the specified period is used as the dividend and the total number of purchases for each lot number of the product that have occurred up to the specified period is used as the divisor, and uses it as the lot number inventory valuation unit price in the specified period for each lot number of the product, thereby acquiring the lot number inventory valuation unit price data. Also, the specified period may be the specified accounting year and month.

[0034] The cost difference acquisition unit 102c acquires cost difference data in which the cost difference during the specified period of the product is set. Here, the cost difference acquisition unit 102c may set the cost difference during the specified period for each lot number of the product based on the number of sales for each lot number of the product that has occurred up to the specified period, the lot number inventory valuation unit price during the specified period for each lot number of the product, and the lot number inventory valuation unit price during the previous period of the specified period for each lot number of the product. Further, the cost difference acquisition unit 102c may calculate the product of the number of sales for each lot number of the product that has occurred up to the specified period and the value obtained by subtracting the lot number inventory valuation unit price during the previous period from the lot number inventory valuation unit price during the specified period for each lot number of the product as the cost difference during the specified period for each lot number of the product, thereby acquiring the cost difference data.

[0035] The inventory valuation unit price display unit 102d displays the inventory valuation unit price of the product. Here, the inventory valuation unit price display unit 102d may display the cost amount at the time of recording, the gross profit amount at the time of recording, and the lot number inventory valuation unit price at the time of recording the sales or the cost difference for each lot number of the product based on the sales data and the cost difference data.

[0036] [3. Specific Example] A specific example of this embodiment will be described with reference to FIGS. 3 to 10.

[0037] [Profit and Loss Management Process] Here, with reference to FIG. 3, an example of the profit and loss management process in this embodiment will be described. FIG. 3 is a flowchart showing an example of the process of the profit and loss management device 100 in this embodiment.

[0038] As shown in FIG. 3, the transaction acquisition unit 102a obtains payment write-off data in which the lot number of a product, the time of payment accounting, the purchase amount, the payment write-off amount, and the exchange gain / loss amount are associated and set by performing a payment write-off process on the purchase data using payment data based on the transaction data stored in the transaction database 106a. Based on the payment write-off data, the transaction acquisition unit 102a obtains exchange gain / loss data in which the lot number of a product and the exchange gain / loss amount in a predetermined period are associated and set, and registers the exchange gain / loss data in the transaction database 106a (step SA-1).

[0039] Then, based on the transaction data stored in the transaction database 106a, the inventory valuation unit price acquisition unit 102b calculates, for each lot number of the product that has occurred up to the specified accounting year and month, the quotient when the sum of the total purchase amount, the total purchase accrued amount, and the total exchange gain / loss amount is divided by the total number of purchases for each lot number of the product that has occurred up to the specified accounting year and month, and sets the quotient as the lot number inventory valuation unit price for the specified accounting year for each lot number of the product, thereby obtaining lot number inventory valuation unit price data in which the lot number inventory valuation unit price is set (step SA-2).

[0040] Then, based on the transaction data stored in the transaction database 106a, the cost difference acquisition unit 102c calculates, for each lot number of the product that has occurred up to the specified accounting year and month, the product of the number of sales for each lot number of the product and the value obtained by subtracting the lot number inventory valuation unit price in the previous period for each lot number of the product from the lot number inventory valuation unit price in the specified accounting year for each lot number of the product, and sets the product as the cost difference for the specified accounting year for each lot number of the product, thereby obtaining cost difference data (step SA-3).

[0041] Then, based on the sales data and the cost difference data stored in the transaction database 106a, the inventory valuation unit price display unit 102d causes the output device 114 to display the cost amount at the time of accounting, the gross profit amount at the time of accounting, and the lot number inventory valuation unit price at the time of sales accounting or cost difference accounting for each lot number of the product (step SA-4), and ends the process.

[0042] Here, with reference to FIGS. 4 to 10, an example of the profit and loss management process in this embodiment will be described. FIGS. 4 to 10 are diagrams showing an example of the profit and loss management process in this embodiment.

[0043] As shown in FIG. 4, in this embodiment, when payment offset data is registered with purchase data, purchase ledger data, and the exchange difference profit and loss amount calculated by "(payment offset amount - purchase amount)", and the purchase order No. inventory valuation unit price calculation process is performed, the purchase order exchange difference profit and loss data obtained by aggregating the payment offset data by the accounting year and month of the payment date, product, and purchase order No. is obtained.

[0044] And in this embodiment, as shown in FIG. 5, when the specified accounting year and month are set by the user on the purchase order No. inventory valuation unit price calculation process screen, as shown in FIG. 6, from the purchase data, the purchase quantity and purchase amount for each product and purchase order No. that have occurred up to the specified accounting year and month are aggregated, from the purchase ledger data, the purchase ledger amount for each product and purchase order No. that have occurred up to the specified accounting year and month is aggregated, from the purchase order exchange difference profit and loss data, the exchange difference profit and loss amount for each product and purchase order No. that have occurred up to the specified accounting year and month is aggregated, and "(total purchase amount + total purchase ledger amount + total exchange difference profit and loss amount) ÷ total purchase quantity" that has occurred up to the specified accounting year and month is calculated, and the purchase order No. inventory valuation unit price is calculated. Here, in this embodiment, the purchase order No. inventory valuation unit price data may be created only when there is a difference between the calculated purchase order No. inventory valuation unit price for the specified accounting year and the previous month.

[0045] And in this embodiment, as shown in FIG. 7, sales data is acquired. When, as shown in FIG. 8, the designated accounting year and month are set by the user on the cost difference data creation processing screen, as shown in FIG. 9, (1) the prototype NO inventory valuation unit price data for the designated accounting year and month is referred to, and the product code and prototype NO that are the calculation targets of the cost difference are extracted; (2) the prototype NO inventory valuation unit price data before the designated accounting year and month is referred to, and the product code and prototype NO that are the calculation targets of the cost difference are extracted; (3) all the sales quantities for each product and prototype NO extracted in (1) that have occurred up to the designated accounting year and month are aggregated from the sales data; (4) the cost difference is calculated as "sales quantity in the sales data × ((inventory valuation unit price of the prototype NO in (1)) - (latest inventory valuation unit price of the prototype NO before the previous month in (2)))".

[0046] And as shown in FIG. 10, in this embodiment, the calculation results of the inventory valuation unit price in units of product and prototype NO, and the results of obtaining the cost difference for past sales can be confirmed as profit and loss data through a general search of the extraction conditions set by the user, realizing more accurate profit and loss management in units of prototype NO. Here, the gross profit amount is set from the sales data when the data type is sales, and is calculated as "sales amount (0) - cost amount" in the case of the cost difference.

[0047] [4. Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] This embodiment can contribute to promoting business efficiency and appropriate business judgment of the enterprise, so it can contribute to Goals 8 and 9 of the SDGs.

[0048] Also, this embodiment can contribute to reducing waste loss and promoting paperless and digitalization, so it can contribute to Goals 12, 13, and 15 of the SDGs.

[0049] Also, this embodiment can contribute to strengthening control and governance, so it can contribute to Goal 16 of the SDGs.

[0050] [5. Other Embodiments] In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0051] For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all or part of the processes described as being manually performed can be automatically performed by a known method.

[0052] Also, regarding 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 the drawings, they can be arbitrarily changed unless otherwise specified.

[0053] Regarding the profit and loss management device 100, each of the illustrated components is a functional concept and does not necessarily need to be physically configured as shown.

[0054] For example, regarding the processing functions provided by the profit and loss management device 100, particularly each processing function performed by the control unit 102, all or any part of them may be realized by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium including programmed instructions for causing an information processing device to execute the processes described in this embodiment, and is mechanically read by the profit and loss management device 100 as necessary. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM and constitutes the control unit in cooperation with the CPU.

[0055] Further, this computer program may be stored in an application program server connected to the profit and loss management device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary.

[0056] Also, a program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium, and it can also be configured as a program product. Here, this "recording medium" includes any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0057] Also, the "program" is a data processing method described in an arbitrary language or description method, and it does not matter whether it is in the form of source code or binary code, etc. Note that the "program" is not necessarily limited to being configured singly, and also includes those that are distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with another program represented by an OS. Note that for the specific configuration, reading procedure, and installation procedure after reading for reading the recording medium in each device shown in this embodiment, well-known configurations and procedures can be used.

[0058] The various databases and the like stored in the storage unit 106 are storage means such as memory devices like RAM and ROM, fixed disk devices like hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0059] Further, the profit and loss management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Also, the profit and loss management device 100 may be realized by installing software (including programs or data, etc.) for realizing the processes described in this embodiment in the device.

[0060] Furthermore, the specific forms of distribution and integration of the device are not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in arbitrary units according to various additions or according to the functional load. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

Industrial Applicability

[0061] The present invention is useful in industries such as the import and wholesale industry, trading company industry, and food industry.

Explanation of Signs

[0062] 100 Profit and loss management device 102 Control unit 102a Transaction acquisition unit 102b Inventory evaluation unit price acquisition unit 102c Cost difference acquisition unit 102d Inventory evaluation unit price display unit 104 Communication interface unit 106 Storage unit 106a Transaction database 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims

1. A profit and loss management device comprising a memory unit and a control unit, wherein the memory unit stores transaction data including purchase data in which a lot number of a product, a purchase accounting time, a purchase quantity, and a purchase amount are associated and set, purchase accrued data in which the lot number of the product, an accrued accounting time, and a purchase accrued amount are associated and set, and exchange difference profit and loss data in which the lot number of the product and an exchange difference profit and loss amount during a predetermined period are associated and set, in a transaction storage means; and the control unit acquires lot number inventory evaluation unit price data in which a lot number inventory evaluation unit price for each lot number of the product during the specified period is set, based on the total purchase quantity, the total purchase amount, the total purchase accrued amount, and the total exchange difference profit and loss amount for each lot number of the product that have occurred up to the specified period, by inventory evaluation unit price acquisition means; A profit and loss management device characterized by the above.

2. The transaction data further includes sales data in which the lot number of the product, a sales accounting time, and a sales quantity are associated and set, and the control unit acquires cost difference data in which a cost difference for each lot number of the product during the specified period is set, based on the sales quantity for each lot number of the product that have occurred up to the specified period, the lot number inventory evaluation unit price for each lot number of the product during the specified period, and the lot number inventory evaluation unit price for the previous period of the specified period for each lot number of the product, by cost difference acquisition means; The profit and loss management device according to claim 1, further characterized by the above.

3. The transaction data further includes payment data in which the lot number of the product, a payment accounting time, and a payment amount are associated and set, and the control unit acquires payment offset data in which the lot number of the product, the payment accounting time, the purchase amount, a payment offset amount, and the exchange difference profit and loss amount are associated and set, by a payment offset process for the purchase data using the payment data, and acquires the exchange difference profit and loss data in which the lot number of the product and the exchange difference profit and loss amount during the predetermined period are associated and set, based on the payment offset data, by transaction acquisition means; The profit and loss management device according to claim 1, further characterized by the above.

4. The inventory evaluation unit price acquisition means Furthermore, based on the transaction data, by aggregating the transaction data that has occurred up to the specified period for each lot number of the product, the total purchase quantity, the total purchase amount, the total purchase accrued amount, and the total exchange difference profit and loss amount for each lot number of the product that have occurred up to the specified period are calculated. The profit and loss management device according to claim 1, characterized in that.

5. The inventory valuation unit price acquisition means The total of the total purchase amount, the total purchase accrued amount, and the total exchange difference profit and loss amount for each lot number of the product that has occurred up to the specified period is used as the dividend, and the total purchase quantity for each lot number of the product that has occurred up to the specified period is used as the divisor. The lot number inventory valuation unit price data is obtained by calculating the quotient as the lot number inventory valuation unit price for the specified period for each lot number of the product. The profit and loss management device according to claim 1, characterized in that.

6. The cost difference acquisition means The cost difference data is obtained by calculating, as the cost difference for the specified period for each lot number of the product, the product of the number of sales for each lot number of the product that has occurred up to the specified period and the value obtained by subtracting the lot number inventory valuation unit price for the previous period for each lot number of the product from the lot number inventory valuation unit price for the specified period for each lot number of the product. The profit and loss management device according to claim 2, characterized in that.

7. The sales data Furthermore, the sales amount, the cost of sales amount, and the gross profit amount of the product are linked and set. The control unit Based on the sales data and the cost difference data, inventory valuation unit price display means for displaying the cost amount at the time of accounting, the gross profit amount at the time of accounting, and the lot number inventory valuation unit price at the time of accounting or cost difference accounting for each lot number of the product. The profit and loss management device according to claim 2, further comprising:

8. The product Is fresh produce, The lot number Is a sample number. The profit and loss management device according to any one of claims 1 to 7, characterized in that.

9. The specified period Is the specified accounting year and month. The profit and loss management device according to any one of claims 1 to 7, characterized in that.

10. A profit and loss management method for causing a profit and loss management device including a storage unit and a control unit to execute, The storage unit Transaction data storage means for storing transaction data including purchase data in which the lot number, purchase quantity, and purchase amount of a product are associated and set, purchase ledger data in which the lot number and purchase ledger amount of the product are associated and set, and exchange gain / loss data in which the lot number and exchange gain / loss amount of the product are associated and set. It is provided with Inventory valuation unit price acquisition step executed in the control unit, Based on the total purchase quantity, total purchase amount, total purchase ledger amount, and total exchange gain / loss amount of the product for each lot number of the product that have occurred up to the specified period, lot number inventory valuation unit price data in which the lot number inventory valuation unit price for the specified period for each lot number of the product is set is acquired. A profit and loss management method characterized by including

11. A profit and loss management program for causing a profit and loss management device including a storage unit and a control unit to execute, The storage unit Transaction data storage means for storing transaction data including purchase data in which the lot number, purchase quantity, and purchase amount of a product are associated and set, purchase ledger data in which the lot number and purchase ledger amount of the product are associated and set, and exchange gain / loss data in which the lot number and exchange gain / loss amount of the product are associated and set. It is provided with In the control unit, Inventory valuation unit price acquisition step for acquiring lot number inventory valuation unit price data in which the lot number inventory valuation unit price for the specified period for each lot number of the product is set based on the total purchase quantity, total purchase amount, total purchase ledger amount, and total exchange gain / loss amount of the product for each lot number of the product that have occurred up to the specified period. A profit and loss management program for causing it to execute.

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