Accounting support apparatus, accounting support method, and accounting support program

Abstract

To provide an accounting support apparatus, an accounting support method, and an accounting support program that perform accounting processing without distinguishing between a purchased product and an outsourced product.SOLUTION: A PC 100 serving as an accounting support apparatus includes: an arrival information receiving unit which receives an arrival information file in which an arrival information record including item identification information is stored; a category determination unit which classifies or determines whether the arrival information record is an arrival information record for a purchase product or an arrival information record for an outsourced product; and a data generation unit which generates production record finished product data in which a production record finished product record is stored.SELECTED DRAWING: Figure 1

Description

Technical Field

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

Background Art

[0002] In the manufacturing industry where accounting is performed by distinguishing whether the ordered items from suppliers are purchased items or outsourced items, since the accounting entries and cost management methods differ depending on whether they are purchased items or outsourced items, it is necessary to manage purchased items as inventory and outsourced items as work in process, etc., and manage them separately for each ordered item.

[0003] However, when the number of orders becomes extremely large, distinguishing between the processing of purchased items and the processing of outsourced items has been a significant burden in performing accounting processing.

[0004] For this reason, there is a need for a system that eliminates the need to manually classify whether items are purchased or outsourced, enables processing without being aware of whether it is a purchased item process or an outsourced item process, and reduces the load on input and operation.

Prior Art Documents

Patent Documents

[0005]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0006] An object of the present invention is to provide a new function that eliminates the need to manually classify whether items are purchased or outsourced, enables processing without being aware of whether it is a purchased item process or an outsourced item process, and reduces the load on input and operation.

Means for Solving the Problems

[0007] In order to solve the above-described problems and achieve the object, an accounting support device according to the present invention is an accounting support device including a control unit, wherein the control unit includes: a receiving means for receiving a receiving information file storing a receiving information record including item identification information; for each receiving information record in the receiving information file received by the receiving means, according to the correspondence relationship between the classification of purchased items or outsourced items defined in advance by the master and the item identification information, a classification determination means for classifying or determining whether the receiving information record is a receiving information record of purchased items or a receiving information record of outsourced items; according to the classification or determination by the classification determination means, when there is a receiving information record of purchased items, for each receiving information record of purchased items, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of purchased items, a purchase record having newly allocated purchase identification information is created, purchase data storing the purchase record is generated, and when there is a receiving information record of outsourced items, for each receiving information record of outsourced items, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of outsourced items, a manufacturing result finished product record having newly allocated manufacturing result identification information is created, and data generation means for generating manufacturing result finished product data storing the manufacturing result finished product record.

[0008] Further, in the accounting support device according to the present invention, when there is a receiving information record to be classified as a receiving information record of purchased items in the receiving information file, the classification determination means generates a purchased item receiving information file storing all of the receiving information records, and when there is a receiving information record to be classified as a receiving information record of outsourced items in the receiving information file, the classification determination means generates an outsourced item receiving information file storing all of the receiving information records, thereby classifying the receiving information records.

[0009] Further, in the accounting support device according to the present invention, when the classification determination means generates a purchased item receipt information file, the control unit accepts a receipt date for each receipt information record in the file, and when the classification determination means generates an outsourced item receipt information file, the control unit further includes data information reception means for accepting a manufacturing date for each receipt information record in the file, and the purchase record created by the data generation means has, in addition to at least a part of the receipt information and the purchase identification information, the receipt date accepted by the data information reception means, and the manufactured product record of the manufacturing result created by the data generation means has, in addition to at least a part of the receipt information and the manufacturing result identification information, the manufacturing date accepted by the data information reception means.

[0010] Further, in the accounting support device according to the present invention, the classification determination means determines the receipt information record by separately creating a record in which a classification of whether it is a purchased item or an outsourced item is added for each receipt information record with respect to the information of the receipt information record in the receipt information file.

[0011] Further, in the accounting support device according to the present invention, when there is a receipt information record of an outsourced item, in addition to creating a manufactured product record of the manufacturing result and generating manufactured product data of the manufacturing result, the data generation means creates a disbursement product identification information regarding parts or materials for manufacturing a product corresponding to the item identification information of the manufactured product record in the manufactured product data of the manufacturing result, and a manufacturing result disbursement product record having the same manufacturing result identification information as the manufactured product record, and generates manufacturing result disbursement product data in which the manufactured product record is stored.

[0012] In addition, the accounting support device according to the present invention has a purchase record created by the data generation means having a received quantity which is part of the incoming information and a purchase unit price corresponding to the item identification information defined in advance by the master, and the manufacturing result finished product record created by the data generation means has a received quantity which is part of the incoming information and a subcontracting unit price corresponding to the item identification information defined in advance by the master, and the manufacturing result shipped product record created by the data generation means has a shipped quantity obtained by multiplying the quantity ratio of parts or materials for the products required to manufacture the products defined in advance by the master by the received quantity of the corresponding manufacturing result finished product record, and a cost unit price corresponding to the shipped product identification information defined in advance by the master. When a purchase record is created by the data generation means, the control unit makes an accounting entry for the purchase amount obtained by multiplying the received quantity by the purchase unit price based on the created purchase record. When the manufacturing result finished product record and the manufacturing result shipped product record are created by the data generation means, the control unit makes an accounting entry for the subcontracting amount obtained by multiplying the received quantity by the subcontracting unit price based on the created manufacturing result finished product record, and makes an accounting entry for the cost amount obtained by multiplying the shipped quantity by the cost unit price based on the created manufacturing result shipped product record. The accounting support device further comprises an accounting entry means for this purpose.

[0013] Further, the accounting support method according to the present invention is an accounting support method executed in an accounting support apparatus including a control unit, and includes: a receiving step of receiving a receiving information file storing a receiving information record including item identification information, which is executed by the control unit; a classification determination step of classifying or determining, for each receiving information record in the receiving information file received in the receiving step, whether the receiving information record is a receiving information record of a purchased item or an outsourced item according to the correspondence relationship between the classification of the purchased item or the outsourced item defined in advance by the master and the item identification information; and a data generation step of, according to the classification or determination in the classification determination step, when there is a receiving information record of a purchased item, creating a purchase record having newly allocated purchase identification information in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the purchased item for each receiving information record of the purchased item, and generating purchase data storing the purchase record, and when there is a receiving information record of an outsourced item, creating a completed manufacturing record having newly allocated manufacturing result identification information in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the outsourced item for each receiving information record of the outsourced item, and generating completed manufacturing data storing the completed manufacturing record.

[0014] Also, the accounting support program according to the present invention is an accounting support program for causing an accounting support device including a control unit to execute, and the control unit includes a receiving information receiving step for receiving a receiving information file in which a receiving information record including item identification information is stored, and for each receiving information record in the receiving information file received in the receiving information receiving step, according to the correspondence relationship between the classification of whether it is a purchased item or a subcontracted item defined in advance by the master and the item identification information, classifying or determining whether the receiving information record is a receiving information record of a purchased item or a receiving information record of a subcontracted item; a classification determination step; and according to the classification or determination by the classification determination step, when there is a receiving information record of a purchased item, for each receiving information record of the purchased item, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the purchased item, creating a purchase record having newly allocated purchase identification information, generating purchase data in which the purchase record is stored, and when there is a receiving information record of a subcontracted item, for each receiving information record of the subcontracted item, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the subcontracted item, creating a completed production record having newly allocated production result identification information, and generating completed production data in which the completed production record is stored; a data generation step; and it is an accounting support program for causing the above to execute.

Effect of the Invention

[0015] According to the present invention, it is not necessary to manually classify whether it is a purchased item or a subcontracted item, and it is possible to process without being conscious of whether it is a process for purchased items or a process for subcontracted items, and it is possible to reduce the load in terms of input and operation.

Brief Description of the Drawings

[0016]

Figure 1

Figure 2

Figure 3

Figure 4

Figure 5a

Figure 5b

Figure 6

Figure 7

Figure 8

Figure 9

[0017] Embodiments of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to these embodiments.

[0018] [1. Configuration] Here, an example of the configuration of a PC (Personal Computer) 100 according to this embodiment including the accounting support device of the present invention will be described with reference to FIG. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized by the configuration of this embodiment. Also, in the following description regarding the configuration, duplicate explanations may be omitted.

[0019] FIG. 1 is a block diagram showing an example of the configuration of PC100. PC100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (such as a Web server, etc.) that stores various data (for example, each of the data described later that is stored in the storage unit 106) via a network 300 (such as the Internet, an intranet, a LAN (Local Area Network), etc.).

[0020] Each part included in PC100 is communicably connected via an arbitrary communication path.

[0021] Note that PC100 may be a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer.

[0022] The control unit 102 is a CPU or the like that comprehensively controls PC100. The control unit 102 has an internal memory for storing control programs such as an OS, programs defining various processing procedures, etc., and required data, etc., and executes various information processes based on these stored programs.

[0023] Conceptually in terms of functions, the control unit 102 includes an incoming information reception unit 102a, a classification determination unit 102b, a data information reception unit 102c, a data generation unit 102d, a journalizing unit 102e, etc.

[0024] The incoming information receiving unit 102a receives an incoming information file in which an incoming information record including item identification information is stored. The item identification information is information for identifying an item, and can be, for example, an item code, an item number, a product number, an item name, etc. The item here refers to an item of an ordered item including a purchased item and a subcontracted item. In one embodiment, the incoming information file includes, in addition to the item identification information, incoming information such as the received quantity and the incoming processing date, and arrangement identification information for identifying the incoming information. The arrangement identification information is information for identifying the incoming information, and can be, for example, an arrangement code, an arrangement number, etc.

[0025] For each incoming information record in the incoming information file received by the incoming information receiving unit 102a, the classification determination unit 102b classifies or determines whether the incoming information record is an incoming information record of a purchased item or an incoming information record of a subcontracted item according to the correspondence relationship between the classification of whether it is a purchased item or a subcontracted item defined in advance by the master and the item identification information.

[0026] The correspondence relationship between the classification of whether it is a purchased item or a subcontracted item and the item identification information may be defined by one master in which the classification of whether it is a purchased item or a subcontracted item corresponding to the item identification information is registered for each item identification information, or may be defined by a combination of two masters consisting of a master in which an arbitrary classification corresponding to the item identification information is registered for each item identification information and a master in which the classification of whether it is a purchased item or a subcontracted item corresponding to the arbitrary classification is registered for each arbitrary classification, or may be defined by a combination of three or more masters.

[0027] The correspondence relationship between the classification of whether it is a purchased item or a subcontracted item and the item identification information is made, for example, by a combination of two masters consisting of a master in which asset classification identification information corresponding to the item identification information is registered for each item identification information and a master in which the classification of whether it is a purchased item or a subcontracted item corresponding to the asset classification identification information is registered for each asset classification identification information. The asset classification identification information is information for identifying an asset classification, and can be, for example, an asset classification code, an asset classification number, an asset classification name, etc. The asset classification here refers to the asset classification of an item, and is, for example, a classification such as a commodity, a raw material, a product, a work in process, etc.

[0028] The classification determination unit 102b determines the incoming information records by separately creating records with the classification of purchased items or outsourced items added for the information of the incoming information records in the incoming information file for each incoming information record. The classification determination unit 102b creates a temporary table that aggregates the separately created records.

[0029] When there are incoming information records in the incoming information file that should be classified as incoming information records of purchased items, the classification determination unit 102b generates a purchased item incoming information file that stores all of the incoming information records. When there are no incoming information records in the incoming information file that should be classified as incoming information records of purchased items, the classification determination unit 102b does not generate a purchased item incoming information file.

[0030] When there are incoming information records in the incoming information file that should be classified as incoming information records of outsourced items, the classification determination unit 102b generates an outsourced item incoming information file that stores all of the incoming information records. When there are no incoming information records in the incoming information file that should be classified as incoming information records of outsourced items, the classification determination unit 102b does not generate an outsourced item incoming information file.

[0031] The classification determination unit 102b classifies the incoming information records by generating a purchased item incoming information file and / or an outsourced item incoming information file.

[0032] Here, the classification determination unit 102b determines whether an incoming information record should be classified as an incoming information record of a purchased item or an incoming information record of an outsourced item based on the classification of purchased item or outsourced item in the records separately created above.

[0033] In the first embodiment, the incoming information reception unit 102a receives the incoming information file and also receives the accounting date, and uses this as the purchase date or the manufacturing date.

[0034] In the second embodiment, when the classification determination unit 102b generates a purchased item receipt information file, the data information reception unit 102c receives the purchase date for each receipt information record in the file. When the classification determination unit 102b generates an outsourced item receipt information file, the data information reception unit 102c receives the manufacturing date for each receipt information record in the file.

[0035] According to the classification or determination by the classification determination unit 102b, when there is a receipt information record of a purchased item, the data generation unit 102d creates a purchase record for each receipt information record of the purchased item and generates purchase data in which the purchase record is stored. When there is no receipt information record of a purchased item, the data generation unit 102d does not generate purchase data.

[0036] The purchase record has newly allocated purchase identification information in addition to at least a part of the receipt information including the item identification information stored in the receipt information record of the purchased item. Further, the purchase record has, in addition to at least a part of the receipt information and the purchase identification information, the purchase date (first embodiment) which is the accounting date received by the receipt information reception unit 102a, or the purchase date received by the data information reception unit 102c (second embodiment). The purchase record has the received quantity which is a part of the receipt information and the purchase unit price corresponding to the item identification information defined in advance by the master.

[0037] According to the classification or determination by the classification determination unit 102b, when there is a receipt information record of an outsourced item, the data generation unit 102d creates a manufacturing result finished product record for each receipt information record of the outsourced item and generates manufacturing result finished product data in which the manufacturing result finished product record is stored. When there is no receipt information record of an outsourced item, the data generation unit 102d does not generate manufacturing result finished product data.

[0038] The manufacturing achievement finished product record has newly allocated manufacturing achievement identification information in addition to at least a part of the incoming information including the item identification information stored in the incoming information record of outsourced products. The manufacturing achievement finished product record has, in addition to at least a part of the incoming information and the manufacturing achievement identification information, the manufacturing date (first embodiment) which is the accounting date received by the incoming information reception unit 102a, or the manufacturing date (second embodiment) received by the data information reception unit 102c. The manufacturing achievement finished product record has the received quantity which is a part of the incoming information, and the outsourcing unit price corresponding to the item identification information defined in advance by the master.

[0039] When there is an incoming information record of outsourced products according to the classification or determination by the classification determination unit 102b, the data generation unit 102d creates a manufacturing achievement shipped product record and generates manufacturing achievement shipped product data in which the manufacturing achievement finished product record is stored, in addition to creating the manufacturing achievement finished product record and generating the manufacturing achievement finished product data.

[0040] The manufacturing achievement shipped product record has the shipment identification information regarding the parts or materials for manufacturing the product corresponding to the item identification information of the manufacturing achievement finished product record in the manufacturing achievement finished product data, and the same manufacturing achievement identification information as that of the manufacturing achievement finished product record. The manufacturing achievement shipped product record has the shipped quantity obtained by multiplying the quantity ratio of the parts or materials for the product required for manufacturing the product defined in advance by the master by the received quantity of the corresponding manufacturing achievement finished product record, and the cost unit price corresponding to the shipment identification information defined in advance by the master.

[0041] When the purchase record is created by the data generation unit 102d, the journalizing unit 102e journalizes the purchase amount based on the created purchase record. The purchase amount is the amount obtained by multiplying the received quantity by the purchase unit price.

[0042] When the manufacturing achievement finished product record is created by the data generation unit 102d, the journalizing unit 102e journalizes the outsourcing amount based on the created manufacturing achievement finished product record. The outsourcing amount is the amount obtained by multiplying the received quantity by the outsourcing unit price.

[0043] When the production result shipment record is created by the data generation unit 102d, the journalizing unit 102e journalizes the cost amount based on the created production result shipment record. The cost amount is the amount obtained by multiplying the cost unit price by the number of disbursements.

[0044] The journalizing unit 102e performs journalizing using the accounting items predefined by the master.

[0045] The communication interface unit 104 communicably connects the PC 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.

[0046] The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records a computer program for giving commands 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 floppy disk, and an optical disk can be used.

[0047] Conceptually, the storage unit 106 includes a master storage unit 106a, a data storage unit 106b, and the like.

[0048] The master storage unit 106a stores pre-registered masters such as a master defining the correspondence between the classification of purchased items or outsourced items and the item identification information, a master defining the purchase unit price, a master defining the outsourcing unit price, a master defining the quantity ratio of parts or materials for the items required to manufacture a product, a master defining the cost unit price, and a master defining the accounting items. The masters stored in the master storage unit 106a can be changed and updated at any time.

[0049] The data storage unit 106b stores data such as order data including the order quantity, production instruction data including finished product information such as the production instruction quantity, and production instruction data including shipped product information such as the payout quantity. The data stored in the data storage unit 106b is updated to the latest information at any time.

[0050] An input / output interface unit 108 is connected to an input device 400 and an output device 500. The output device 400 includes display devices such as a display and a projector, acoustic devices such as a speaker, printing devices such as a printer, and also devices that can be downloaded in a data file format. The data file format can adopt file formats known in the art such as PDF, CSV, document files, spreadsheet software files, and text files. The input device 500 can use a monitor that realizes a pointing device function in cooperation with a mouse, in addition to a keyboard, a mouse, and a microphone.

[0051] [2. Specific Example] Hereinafter, using specific examples, the information processing from the reception of the incoming goods information file to the journal entry by the PC 100 according to the present embodiment will be described with reference to FIGS. 2 to 9.

[0052] FIG. 2 is a diagram showing an example of the flow of information processing from the reception of the incoming goods information file to the journal entry by the PC 100 in this specific example.

[0053] As shown in FIG. 2, first, the user captures an incoming goods information file in which incoming goods information records to be processed are stored via the incoming goods slip batch update reading screen. The incoming goods information reception unit 102a receives the captured incoming goods information file (S01).

[0054] The classification determination unit 102b separately creates a record in which the classification of purchased products or outsourced products is added to the information of the incoming goods information records in the incoming goods information file received by the incoming goods information reception unit 102a, and creates a temporary table summarizing the records (S02a).

[0055] Based on the record, when there are incoming information records to be classified into the incoming information record of purchased items, the classification determination unit 102b generates a purchased item incoming information file storing all such incoming information records; when there are incoming information records to be classified into the incoming information record of outsourced items, the classification determination unit 102b generates an outsourced item incoming information file storing all such incoming information records (S02b), and determines and classifies the incoming information records (S02).

[0056] When the purchased item incoming information file is generated by the classification determination unit 102b and there are incoming information records of purchased items, the data generation unit 102d creates a purchase record for each incoming information record of purchased items and generates purchase data storing the purchase record. On the other hand, when the outsourced item incoming information file is generated by the classification determination unit 102b and there are incoming information records of outsourced items, the data generation unit 102d creates a manufacturing result finished product record for each incoming information record of outsourced items and generates manufacturing result finished product data storing the manufacturing result finished product record. In addition, the data generation unit 102d creates a manufacturing result shipped product record and generates manufacturing result shipped product data storing the manufacturing result finished product record (S03).

[0057] When the purchase record is created by the data generation unit 102d, the journalizing unit 102e journalizes the purchase amount based on the created purchase record. When the manufacturing result finished product record and the manufacturing result shipped product record are created by the data generation unit 102d, the journalizing unit 102e journalizes the outsourcing amount based on the created manufacturing result finished product record and journalizes the cost amount based on the created manufacturing result shipped product record (S04).

[0058] Figure 3 is a diagram showing the incoming information file 10 in this specific example. As shown in Figure 3, in the incoming information file 10 in this specific example, incoming information records 11 to 13 consisting of the arrangement number, item number, item name, received quantity, and processing date are stored separately by arrangement number.

[0059] FIG. 4 is a diagram showing the incoming slip batch update reading screen 70 in this specific example. As shown in FIG. 4, on the incoming slip batch update reading screen 70 in this specific example, there is a "File Path" display column 71 for displaying the file path of the imported incoming information file, a posting date input column 72, a "Import" button 73 for importing the incoming information file, an "Execute" button 74 for executing the determination classification of the incoming information record, a "Purchase Input" button 75 for opening the purchase input screen, and a "Manufacturing Result Import" button 76 for opening the manufacturing result import screen.

[0060] FIG. 5a is a diagram showing the master storage unit 106a in this specific example. As shown in FIG. 5a, in the master storage unit 106a in this specific example, as a master defining the correspondence between the classification of purchased items or outsourced items and the item identification information, a combination of the part number master 106aa and the asset classification master 106ab, as a master defining the purchase unit price, the product unit price master 106ac, as a master defining the outsourcing unit price, the outsourcing unit price master 106ad, as a master defining the quantity ratio of parts or materials for the products required to manufacture the product, the manufacturing composition master 106ae, as a master defining the cost unit price, the cost unit price master 106af, as a master defining the accounting item, a combination of the user transaction classification-by-product-by-item master 106ag, the supplier master 106ah, and the item classification master 106ai are stored.

[0061] As shown in FIG. 5a, in the part number master 106aa in this specific example, part number master records aa1 to aa5, each consisting of a combination of a part number CD (corresponding to the item number), the corresponding part number name (corresponding to the item name), and an asset classification CD, are registered by part number.

[0062] In the asset classification master 106ab in this specific example, as shown in FIG. 5a, asset classification master records ab1 to ab4, each consisting of a combination of an asset classification CD, the corresponding asset classification name, and a purchased item / outsourced item classification (a classification indicating whether it is a purchased item or an outsourced item), are registered for each asset classification. In the purchased item / outsourced item classification, "1" means the classification of a purchased item, and "2" means the classification of an outsourced item. The item number master 106aa and the asset classification master 106ab are linked via the asset classification CD, whereby the item number CD and item number name (item identification information) of the item number master 106aa are associated with the purchased item / outsourced item classification (a classification indicating whether it is a purchased item or an outsourced item) of the asset classification master 106ab. That is, the correspondence relationship between the classification of whether it is a purchased item or an outsourced item and the item identification information is defined by the combination of the item number master 106aa and the asset classification master 106ab.

[0063] In the product unit price master 106ac in this specific example, as shown in FIG. 5a, product unit price master records ac1 and ac2, each consisting of a combination of an item number CD (corresponding to an item number) and the corresponding unit price (product unit price), are registered for each item number.

[0064] In the outsourced unit price master 106ad in this specific example, as shown in FIG. 5a, an outsourced unit price master record ad1, consisting of a combination of an item number CD (corresponding to an item number), the corresponding outsourcing destination (supplier), and the unit price (outsourced unit price), is registered for each item number.

[0065] In the manufacturing configuration master 106ae in this specific example, as shown in FIG. 5a, manufacturing configuration master records ae1 and ae2, each consisting of a combination of the parent item number CD (corresponding to the item number CD and item number) of the product to be manufactured, the issued item number CD (corresponding to the item number CD) of the parts or materials for manufacturing the product, and the numerator and denominator of the configuration unit for specifying the quantity ratio of the parts or materials to the product required for manufacturing the product, are registered for each issued item number. The number of units of parts or materials required per unit of product 1 is the numerical value obtained by dividing the value of the numerator of the configuration unit by the value of the denominator of the configuration unit.

[0066] In the cost unit price master 106af in this specific example, as shown in FIG. 5a, cost unit price master records af1 and af2, each consisting of a combination of a product number CD (corresponding to an item number) and the corresponding unit price (cost unit price), are registered separately for each product number.

[0067] In the user transaction classification-by-product-by-account master 106ag in this specific example, as shown in FIG. 5a, user transaction classification-by-product-by-account master records ag1 to ag4, each consisting of a combination of a transaction classification, an asset classification CD, and an accounting item, are registered separately for each transaction classification and each asset classification.

[0068] In the vendor master 106ah in this specific example, as shown in FIG. 5a, vendor master records ah1 and ah2, each consisting of a combination of a vendor and a liability account classification, are registered separately for each vendor.

[0069] In the account classification master 106ai in this specific example, as shown in FIG. 5a, an account classification master record ai1, consisting of a combination of an account classification, an account classification name, and an accounting item, is registered separately for each liability account classification.

[0070] FIG. 5b is a diagram showing the data storage unit 106b in this specific example. In the data storage unit 106b in this specific example, as shown in FIG. 5b, purchase order data 106ba, manufacturing instruction (finished product information) data 106bb, and manufacturing instruction (shipment information) data 106bc are stored.

[0071] In the purchase order data 106ba in this specific example, as shown in FIG. 5b, purchase order records ba1 and ba2, consisting of a purchase order number (corresponding to a scheduling number), a vendor, a product number CD (corresponding to an item number), a product number name (corresponding to an item name), a purchase order quantity, and a purchase order unit price (corresponding to a product unit price), are registered separately for each purchase order and each product number.

[0072] In the production instruction (finished product information) data 106bb in this specific example, as shown in FIG. 5b, a finished product information record bb1 consisting of a production instruction number (corresponding to the arrangement number), the corresponding outsourcing destination (procurement destination), item number CD (corresponding to the item number), item name (corresponding to the item name), and the number of production instructions is registered for each production instruction and for each item number.

[0073] In the production instruction (shipped product information) data 106bc in this specific example, as shown in FIG. 5b, shipped product information records bc1·bc2 consisting of a production instruction number (corresponding to the arrangement number), a production instruction shipping bank number, the corresponding shipped product number CD, shipped product name, and the number of shipped products are registered for each production instruction and for each shipped product number. The production instruction (finished product information) data 106bb and the production instruction (shipped product information) data 106bc are linked via the production instruction number.

[0074] FIG. 6 is a diagram showing the temporary table 20 in this specific example. In the temporary table 40 in this specific example, as shown in FIG. 6, incoming shipment information records 21 to 23 consisting of an arrangement number, item number, item name, received quantity, processing date, item name, asset classification CD, asset classification name, and a classification of purchased / outsourced items (classification of whether it is a purchased item or an outsourced item) are stored for each arrangement number.

[0075] FIG. 7 is a diagram showing the purchased item incoming shipment information file 10a and the outsourced item incoming shipment information file 10b in this specific example. In the purchased item incoming shipment information file 10a and the outsourced item incoming shipment information file 10b in this specific example, as shown in FIG. 7, purchased item incoming shipment information records 11·12 and outsourced item incoming shipment information records 13 consisting of an arrangement number, item number, item name, received quantity, and processing date are stored for each arrangement number.

[0076] FIG. 8 is a diagram showing the procurement data 30, the production result finished product data 40, and the production result shipped product data 50 in this specific example.

[0077] In the purchase data 30 in this specific example, as shown in FIG. 8, purchase records 31 and 32 consisting of a purchase number, a transaction classification, a purchase date, an order number (corresponding to the arrangement number), a supplier, an item number CD (corresponding to the item number), an item name (corresponding to the item name), the received quantity, and a purchase unit price (corresponding to the product unit price) are registered separately for each purchase and each item number.

[0078] In the manufacturing result finished product data 40 in this specific example, as shown in FIG. 8, manufacturing result finished product records 41 consisting of a manufacturing result number, a transaction classification, a manufacturing date, a manufacturing instruction number (corresponding to the arrangement number), an outsourcing destination (supplier), an item number CD (corresponding to the item number), an item name (corresponding to the item name), the received quantity, and an outsourcing unit price are registered separately for each manufacturing result and each item number.

[0079] In the manufacturing result shipped product data 50 in this specific example, as shown in FIG. 8, manufacturing result shipped product records 51 and 52 consisting of a manufacturing result number, a manufacturing result shipping line number, a shipped item number CD, a shipped item name, the shipped quantity, and a cost unit price are registered separately for each manufacturing result and each shipped item number. The manufacturing result finished product data 40 and the manufacturing result shipped product data 50 are linked via the manufacturing result number.

[0080] FIG. 9 is a diagram showing the journal data 60 in this specific example. In the journal data 60 in this specific example, as shown in FIG. 9, journal records 61 to 64 consisting of a posting date, a debit account item, a debit amount, a credit account item, and a credit amount are stored.

[0081] (First pattern: When the posting date received by the goods receipt information receiving unit 102a is set as the purchase date or the manufacturing date) The processing flow from the receipt (S01) to the journal entry (S04) of the goods receipt information file will be described in detail when the posting date received by the goods receipt information receiving unit 102a is set as the purchase date or the manufacturing date.

[0082] Assume that the incoming information file to be processed is the incoming information file 10 shown in FIG. 3. First, the user opens the incoming slip batch update reading screen shown in FIG. 4, specifies the incoming information file 10 shown in FIG. 3, and presses the "Import" button 73 to import the incoming information file 10 in FIG. 3. After importing the incoming information file 10, a file path specifying the incoming information file 10 in FIG. 3 is displayed in the "File Path" display column 71. Next, the user enters the posting date in the posting date input column 72 and presses the "Execute" button 74.

[0083] When the "Execute" button 74 is pressed, the incoming information reception unit 102a receives the imported incoming information file 10 in FIG. 3 together with the posting date entered in the posting date input column 72 (S01).

[0084] The classification determination unit 102b separately creates records 21 to 23 as shown in FIG. 6 for each incoming information record based on the information of the incoming information records 11 to 13 in the incoming information file 10 in FIG. 3, based on the item number master 106aa and the asset classification master 106ab shown in FIG. 5a, and generates a temporary table 20 that aggregates the records (S02a).

[0085] Specifically, for the incoming information record 11 in FIG. 3, the classification determination unit 102b first extracts the item number master record aa1 having the same item number CD as the item number "Hina0001" of the incoming information record 11 from among the item number master records aa1 to aa5 in the item number master 106aa in FIG. 5a.

[0086] The classification determination unit 102b further extracts the asset classification master record ab1 having the same asset classification CD as the asset classification CD "S001" of the identified item number master record aa1 from among the asset classification master records ab1 to ab4 in the asset classification master 106ab in FIG. 5a.

[0087] The classification determination unit 102b adds the asset classification CD "S001" of the extracted item number master record aa1, the asset classification name "product" of the extracted asset classification master record ab1, and the outsourcing / purchased item classification "1" to the shipping order number "TE001", item number "Hina0001", item name "Item A0001", received quantity "100", and processing date "2023 / 9 / 1" in the shipping information record 11 of FIG. 3, and creates a separate record 21 as shown in FIG. 6.

[0088] The classification determination unit 102b similarly creates separate records 22 and 23 as shown in FIG. 6 for the shipping information records 12 and 13 as well. The classification determination unit 102b generates a temporary table 20 that combines the created records 21 to 23 (S02a).

[0089] Next, if there is a shipping information record to be classified in the shipping information records of purchased items in the shipping information file 10 of FIG. 3, the classification determination unit 102b generates a purchased item shipping information file. If there is a shipping information record to be classified in the shipping information records of outsourced items in the shipping information file, the classification determination unit 102b generates an outsourced item shipping information file that stores all such shipping information records (S02b).

[0090] Specifically, regarding purchased items, since records 21 and 22 with the outsourcing / purchased item classification "1" that indicates the classification of purchased items exist in the generated temporary table 20 of FIG. 6, the classification determination unit 102b determines that there is a shipping information record to be classified as a "shipping information record of purchased items" in the shipping information file 10 of FIG. 3.

[0091] The classification determination unit 102b extracts the shipping information records 11 and 12 having the same shipping order numbers as the shipping order numbers "TE001" and "TE002" of records 21 and 22 with the outsourcing / purchased item classification "1" from the shipping information file 10 of FIG. 3, and generates a purchased item shipping information file 10a that stores all the extracted shipping information records 11 and 12 as shown in FIG. 7 (S02b).

[0092] Similarly for outsourced products, since there is a record 23 with the purchase product outsourced product classification "2", which means the classification of outsourced products, in the temporary table 20 of Fig. 6 generated, the classification determination unit 102b determines that there is an incoming shipment information record that should be classified as an "incoming shipment information record for outsourced products" in the incoming shipment information file 10 of Fig. 3.

[0093] The classification determination unit 102b extracts an incoming shipment information record 13 having the same arrangement number as the arrangement number "TE003" of the record 23 with the purchase product outsourced product classification "2" from the incoming shipment information file 10 of Fig. 3, and generates an outsourced product incoming shipment information file 10b storing the extracted incoming shipment information record 13 as shown in Fig. 7 (S02b).

[0094] In this way, the classification determination unit 102b classifies and determines whether the incoming shipment information records 21 to 23 in the incoming shipment information file 10 of Fig. 3 are incoming shipment information records of purchased products or incoming shipment information records of outsourced products (S02).

[0095] Next, when there is an incoming shipment information record of purchased products, the data generation unit 102d generates purchase data, and when there is an incoming shipment information record of outsourced products, it generates production result finished product data and production result shipped product data (S03).

[0096] Since the purchased product incoming shipment information file 10a of Fig. 7 is generated by the classification determination unit 102b and there are incoming shipment information records 11 and 12 of purchased products in the purchased product incoming shipment information file 10a, the data generation unit 102d generates the purchase data 30 of Fig. 8.

[0097] Regarding the incoming shipment information record 11 of the purchased products in Fig. 7, first, the data generation unit 102d extracts a product unit price master record ac1 having the same product number CD as the item number "Hina0001" of the incoming shipment information record 11 of the purchased products in Fig. 7 from the product unit price master 106ac of Fig. 5a, and extracts an order record ba1 having the same order number as the arrangement number "TE001" of the incoming shipment information record 11 of the purchased products in Fig. 7 from the order data 106ba of Fig. 5b.

[0098] Next, as shown in FIG. 8, the data generation unit 102d creates a purchase record 31 consisting of the automatically assigned purchase number "SI001", the transaction category "70: Purchase" which is a fixed value meaning purchase, the purchase date "2023 / 9 / 1" same as the accounting date received by the receipt information reception unit 102a, the order number "TE001" same as the arrangement number, item number, item name, and received quantity of the purchase receipt information record 11 in FIG. 7, the product number CD "Hina0001", the product number name "Item A0001", and the received quantity "100", the supplier "Supplier A" of the purchase order record ba1 in FIG. 5b extracted above, and the purchase unit price "100" same as the unit price of the product unit price master record ac1 in FIG. 5a extracted above.

[0099] Regarding the purchase receipt information record 12 of the purchased item in FIG. 7 as well, similarly, the data generation unit 102d extracts a product unit price master record ac2 having the same product number CD as the item number "Hinb0002" of the purchase receipt information record 12 of the purchased item in FIG. 7 from the product unit price master 106ac in FIG. 5a, and extracts a purchase order record ba2 having the same order number as the arrangement number "TE002" of the purchase receipt information record 12 of the purchased item in FIG. 7 from the purchase order data 106ba in FIG. 5b.

[0100] Next, in the same manner, as shown in FIG. 8, the data generation unit 102d creates a purchase record 32 consisting of the automatically assigned purchase number "SI002", the transaction category "70: Purchase" which is a fixed value meaning purchase, the purchase date "2023 / 9 / 1" same as the accounting date received by the receipt information reception unit 102a, the order number "TE002" same as the arrangement number, item number, item name, and received quantity which are the receipt information of the purchase receipt information record 12 in FIG. 7, the product number CD "Hinb0002", the product number name "Item B0002", and the received quantity "200", the supplier "Supplier A" of the purchase order record ba2 in FIG. 5b extracted above, and the purchase unit price "50" same as the unit price of the product unit price master record ac2 in FIG. 5a extracted above.

[0101] The data generation unit 102d generates purchase data 30 in which the created purchase records 31 and 32 are stored, as shown in FIG. 8 (S03).

[0102] On the other hand, since the outsourced parts arrival information file 10a in FIG. 7 is generated by the classification determination unit 102b and there is an arrival information record 13 of outsourced parts in the outsourced parts arrival information file 10b, the data generation unit 102d generates the manufacturing result finished product data 40 and the manufacturing result shipped product data 50 in FIG. 8.

[0103] First, the data generation unit 102d extracts an outsourced unit price master record ad1 having the same item number CD as the item number "Hinc0003" of the arrival information record 13 of the outsourced parts in FIG. 7 from the outsourced unit price master 106ad in FIG. 5a, and extracts a finished product information record bb1 having the same production instruction number as the arrangement number "TE003" of the arrival information record 13 of the outsourced parts in FIG. 7 from the production instruction (finished product information) data 106bb in FIG. 5b.

[0104] Next, as shown in FIG. 8, the data generation unit 102d creates a manufacturing result finished product record 41 consisting of the automatically assigned manufacturing result number "SE001", the transaction category of a fixed value meaning outsourcing "71: Outsourcing", the manufacturing date "2023 / 9 / 1" same as the accounting date received by the arrival information receiving unit 102a, the production instruction number "TE003" same as the arrangement number, item number, item name, and received quantity of the arrival information record 13 of the outsourced parts in FIG. 7, the item number CD "Hinc0003", the item name "Item C0003", and the received quantity "300", the same outsourcing destination (purchasing destination) "Purchasing destination B" as the outsourcing destination (purchasing destination) of the finished product information record bb1 in FIG. 5b extracted above, and the same outsourcing unit price "150" as the unit price of the outsourced unit price master record ad1 in FIG. 5a extracted above.

[0105] On the other hand, two shipped product information records bc1 and bc2 having the same production instruction number as the production instruction number "TE003" of the finished product information record bb1 extracted above are extracted from the production instruction (shipped product information) data 106bc in FIG. 5b. As a result, the data generation unit 102d determines that it is necessary to create two manufacturing result shipped product records having the same manufacturing result number for the manufacturing result finished product record 41 for the shipped product item number CDs "Buhin0001" and "Buhin0002".

[0106] Further, the data generation unit 102d extracts two manufacturing configuration master records ae1 and ae2 from the manufacturing configuration master 106ae in FIG. 5a, which have the same shipped product number CD as the shipped product number CDs "Buhin0001" and "Buhin0002" of the two extracted shipped product information records bc1 and bc2, and have the same parent product number CD as the product number CD "Hinc0003" of the finished product information record bb1 extracted above.

[0107] Based on the constituent unit numerator "1" and the constituent unit denominator "1" of the manufacturing configuration master record ae1 having the shipped product number CD "Buhin0001" in FIG. 5a, for manufacturing one product of the product number "Hinc0003" in the finished product information record bb1 in FIG. 5b, one part of the shipped product number CD "Buhin0001" is required. Since the manufacturing instruction number of the finished product information record bb1 in FIG. 5b is "300", the required parts of the shipped product number CD "Buhin0001" are "300" (300×1 / 1 = 300). This required number of parts matches the shipped quantity "300" in the shipped product information record bc1 of the shipped product number CD "Buhin0001" in FIG. 5b.

[0108] Similarly, based on the constituent unit numerator "3" and the constituent unit denominator "1" of the manufacturing configuration master record ae2 having the shipped product number CD "Buhin0002" in FIG. 5a, for manufacturing one product of the product number "Hinc0003" in the finished product information record bb1 in FIG. 5b, three parts of the shipped product number CD "Buhin0002" are required. Since the manufacturing instruction number of the finished product information record bb1 in FIG. 5b is "300", the required parts of the shipped product number CD "Buhin0002" are "900" (300×3 / 1 = 900). This required number of parts matches the shipped quantity "900" in the shipped product information record bc2 of the shipped product number CD "Buhin0002" in FIG. 5b.

[0109] Further, the data generation unit 102d extracts two cost unit price master records af1 and af2 from the manufacturing configuration master 106ad in FIG. 5a, which have the same product number CD as the shipped product number CDs "Buhin0001" and "Buhin0002" of the two extracted shipped product information records bc1 and bc2.

[0110] First, as a manufacturing result shipment record for the payment shipment CD "Buhin0001", as shown in FIG. 8, the data generation unit 102d creates a manufacturing result shipment record 51 consisting of the same manufacturing result number "SE001" as the manufacturing result finished product record 41 of FIG. 8 created above, the manufacturing instruction shipment bank number of the shipment information record bc1 in FIG. 5b, the same manufacturing result shipment bank number "1" as the payment shipment CD and the payment shipment name, the payment shipment CD "Buhin0001" and the payment shipment name "Part 0001", the same shipment quantity "300" as the required part quantity based on the manufacturing configuration master record ae1 in FIG. 5a extracted above, and the same cost unit price "100" as the unit price of the cost unit price master record af1 in FIG. 5a extracted above.

[0111] Similarly, as a manufacturing result shipment record for the payment shipment CD "Buhin0002", as shown in FIG. 8, the data generation unit 102d creates a manufacturing result shipment record 52 consisting of the same manufacturing result number "SE001" as the manufacturing result finished product record 41 of FIG. 8 created above, the manufacturing instruction shipment bank number of the shipment information record bc2 in FIG. 5b, the same manufacturing result shipment bank number "2" as the payment shipment CD and the payment shipment name, the payment shipment CD "Buhin0002" and the payment shipment name "Part 0002", the same shipment quantity "900" as the required part quantity based on the manufacturing configuration master record ae2 in FIG. 5a extracted above, and the same cost unit price "30" as the unit price of the cost unit price master record af2 in FIG. 5a extracted above.

[0112] As shown in FIG. 8, the data generation unit 102d generates manufacturing result finished product data 40 in which the created manufacturing result finished product record 41 is stored, and generates manufacturing result payment shipment data 50 in which the created manufacturing result payment shipment records 51 and 52 are stored (S03).

[0113] Since two purchase records 31 and 32 are created in the purchase data 30 of FIG. 8 by the data generation unit 102d, the journalizing unit 102e journalizes the purchase amount based on the two purchase records 31 and 32 (S04).

[0114] For the purchase record 31 of the product number CD "Hina0001" in Figure 8, the accounting department 102e multiplies the received quantity "100" of the purchase record 31 by its purchase unit price "100" to calculate the purchase amount "10000" (100×100 = 10000) of the product number CD "Hina0001", and uses this as the accounting amount.

[0115] On the other hand, the accounting department 102e extracts the product number master record aa1 corresponding to the product number CD "Hina0001" of the purchase record 31 in Figure 8 from the product number master 106aa in Figure 5a.

[0116] Next, the accounting department 102e extracts the user transaction classification by product classification account master record ag1 corresponding to both the transaction classification "70: Purchase" of the purchase record 31 in Figure 8 and the asset classification CD "S001" of the extracted product number master record aa1 from the user transaction classification by product classification account master 106ag in Figure 5a, and sets the account title "Merchandise" of the extracted user transaction classification by product classification account master record ag1 as the debit account title.

[0117] On the other hand, the accounting department 102e extracts the supplier master record ah1 corresponding to the supplier "Supplier A" of the purchase record 31 in Figure 8 from the supplier master 106ah in Figure 5a.

[0118] Next, the accounting department 102e extracts the account classification master record ai1 corresponding to the debt account classification "3100" of the extracted supplier master record ah1 from the account classification master 106ai in Figure 5a, and sets the account title "Accounts Payable" of the extracted account classification master record ai1 as the credit account title.

[0119] Based on the above, as shown in Figure 9, the accounting department 102e creates an accounting record 61 with the purchase date "2023 / 9 / 1" of the purchase record 31 in Figure 8 as the recording date, the above accounting amount "10000" as the debit amount and the credit amount, the debit account title as "Merchandise", and the credit account title as "Accounts Payable".

[0120] Similarly, for the purchase record 32 of the product number CD "Hinb0002" in Figure 8, the accounting department 102e multiplies the received quantity "200" of the purchase record 32 by its purchase unit price "50" to calculate the purchase amount "10000" (200 × 50 = 10000) of the product number CD "Hinb0002", and uses this as the accounting amount.

[0121] On the other hand, the accounting department 102e extracts the product number master record aa2 corresponding to the product number CD "Hinb0002" of the purchase record 32 in Figure 8 from the product number master 106aa in Figure 5a.

[0122] Next, the accounting department 102e extracts the user transaction classification by product and account master record ag2 corresponding to both the transaction classification "70: Purchase" of the purchase record 32 in Figure 8 and the asset classification CD "S002" of the extracted product number master record aa2 from the user transaction classification by product and account master 106ag in Figure 5a, and sets the account title "Materials" of the extracted user transaction classification by product and account master record ag2 as the debit account title.

[0123] On the other hand, the accounting department 102e extracts the supplier master record ah1 corresponding to the supplier "Supplier A" of the purchase record 32 in Figure 8 from the supplier master 106ah in Figure 5a.

[0124] Next, the accounting department 102e extracts the account classification master record ai1 corresponding to the debt account classification "3100" of the extracted supplier master record ah1 from the account classification master 106ai in Figure 5a, and sets the account title "Accounts Payable" of the extracted account classification master record ai1 as the credit account title.

[0125] From the above, as shown in Figure 9, the accounting department 102e creates an accounting record 62 with the purchase date "2023 / 9 / 1" of the purchase record 32 in Figure 8 as the recording date, the above accounting amount "10000" as the debit amount and the credit amount, the debit account title as "Materials", and the credit account title as "Accounts Payable".

[0126] Since the manufacturing result finished product record 41 has been created in the manufacturing result finished product data 40 of FIG. 8 by the data generation unit 102d, the accounting department 102e posts the outsourcing amount based on the manufacturing result finished product record 41 (S04).

[0127] The accounting department 102e multiplies the received quantity "300" of the manufacturing result finished product record 41 by the outsourcing unit price "150" thereof to calculate the outsourcing amount "45000" (300 × 150 = 45000) of the product number CD "Hinc0003", and uses this as the posted amount.

[0128] On the other hand, the accounting department 102e extracts the product number master record aa3 corresponding to the product number CD "Hinc0003" of the manufacturing result finished product record 41 of FIG. 8 from the product number master 106aa of FIG. 5a.

[0129] Next, the accounting department 102e extracts the user transaction classification by product classification account master record ag3 corresponding to both the transaction classification "71: outsourcing" of the manufacturing result finished product record 41 of FIG. 8 and the asset classification CD "S004" of the extracted product number master record aa3 from the user transaction classification by product classification account master 106ag of FIG. 5a, and sets the account "work in process" of the extracted user transaction classification by product classification account master record ag3 as the debit account.

[0130] On the other hand, the accounting department 102e extracts the vendor master record ah2 corresponding to the vendor "Vendor B" of the manufacturing result finished product record 41 of FIG. 8 from the vendor master 106ah of FIG. 5a.

[0131] Next, the accounting department 102e extracts the account classification master record ai1 corresponding to the liability account classification "3100" of the extracted vendor master record ah2 from the account classification master 106ai of FIG. 5a, and sets the account "accounts payable" of the extracted account classification master record ai1 as the credit account.

[0132] From the above, as shown in FIG. 9, the journalizing department 102e creates a journal record 63 with the purchase date "2023 / 9 / 1" of the manufacturing performance finished product record 41 in FIG. 8 as the recording date, the above journal amount "45000" as the debit amount and the credit amount, the debit account item as "work in process", and the credit account item as "accounts payable".

[0133] Since two manufacturing performance shipped product records 51 and 52 are created in the manufacturing performance shipped product data 50 in FIG. 8 by the data generation department 102d, the cost amount is journalized based on the two manufacturing performance shipped product records 51 and 52 (S04).

[0134] Regarding the manufacturing performance shipped product record 51 of the shipped product number CD "Buhin0001" in FIG. 8, the journalizing department 102e multiplies the shipped quantity "300" of the manufacturing performance shipped product record 51 by its cost unit price "100" to calculate the cost amount "30000" (300×100 = 30000) of the shipped product number CD "Buhin0001", and uses this as the journal amount.

[0135] On the other hand, the journalizing department 102e extracts the manufacturing performance finished product record 41 having the same manufacturing performance number "SE001" as the manufacturing performance shipped product record 51 from the manufacturing performance finished product data 40 in FIG. 8, and extracts the item master record aa3 corresponding to the item number CD "Hinc0003" of the extracted manufacturing performance finished product record 41 from the item master 106aa in FIG. 5a.

[0136] Next, the journalizing department 102e extracts the user transaction classification by product classification account master record ag3 corresponding to both the transaction classification "71: outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S004" of the extracted item master record aa3 from the user transaction classification by product classification account master 106ag in FIG. 5a, and sets the account item "work in process" of the extracted user transaction classification by product classification account master record ag3 as the debit account item.

[0137] On the one hand, the posting department 102e extracts the item master record aa4 corresponding to the shipment item CD "Buhin0001" of the manufacturing performance shipped item record 51 in Fig. 8 from the item master 106aa in Fig. 5a.

[0138] Next, the posting department 102e extracts the user transaction classification-by-item-by-account master record ag4 corresponding to both the transaction classification "71: Outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S002" of the extracted item master record aa4 from the user transaction classification-by-item-by-account master 106ag in Fig. 5a, and sets the accounting item "Materials" of the extracted user transaction classification-by-item-by-account master record ag4 as the credit accounting item.

[0139] Based on the above, as shown in Fig. 9, the posting department 102e creates a posting record 64 with the receipt date "2023 / 9 / 1" of the extracted manufacturing performance finished product record 41 as the recording date, the above-mentioned posting amount "30000" as the debit amount and the credit amount, the debit accounting item as "Work in Process", and the credit accounting item as "Materials".

[0140] Similarly for the manufacturing performance shipped item record 52 of the shipment item CD "Buhin0002" in Fig. 8, the posting department 102e multiplies the shipment quantity "900" of the manufacturing performance shipped item record 52 by its cost unit price "30" to calculate the cost amount "27000" (900×30 = 27000) of the shipment item CD "Buhin0002", and uses this as the posting amount.

[0141] On the one hand, the posting department 102e extracts the manufacturing performance finished product record 41 having the same manufacturing performance number "SE001" as the manufacturing performance shipped item record 52 from the manufacturing performance finished product data 40 in Fig. 8, and extracts the item master record aa3 corresponding to the item CD "Hinc0003" of the extracted manufacturing performance finished product record 41 from the item master 106aa in Fig. 5a.

[0142] Next, the journalizing department 102e extracts a user transaction classification by product type account master record ag3 that corresponds to both the transaction classification "71: Outsourcing" of the manufactured finished product record 41 that has been extracted and the asset classification CD "S004" of the part number master record aa3 that has been extracted from the user transaction classification by product type account master 106ag in Fig. 5a, and sets the account title "Work in Process" of the extracted user transaction classification by product type account master record ag3 as the debit account title.

[0143] On the other hand, the journalizing department 102e extracts a part number master record aa5 that corresponds to the shipped part number CD "Buhin0002" of the manufactured product shipped record 52 in Fig. 8 from the part number master 106aa in Fig. 5a.

[0144] Next, the journalizing department 102e extracts a user transaction classification by product type account master record ag4 that corresponds to both the transaction classification "71: Outsourcing" of the manufactured finished product record 41 that has been extracted and the asset classification CD "S002" of the part number master record aa5 that has been extracted from the user transaction classification by product type account master 106ag in Fig. 5a, and sets the account title "Materials" of the extracted user transaction classification by product type account master record ag4 as the credit account title.

[0145] Based on the above, as shown in Fig. 9, the journalizing department 102e creates a journal record 65 with the receipt date "2023 / 9 / 1" of the manufactured finished product record 41 that has been extracted as the recording date, the above journalizing amount "27000" as both the debit amount and the credit amount, the debit account title as "Work in Process", and the credit account title as "Materials".

[0146] As shown in Fig. 9, the journalizing department 102e generates journal data 60 that stores the five created journal records 61 to 65.

[0147] (Second pattern: When the receipt date or manufacturing date received by the data information receiving department 102c is used as the receipt date or manufacturing date) The processing flow when the receipt date or manufacturing date received by the data information receiving department 102c is used as the receipt date or manufacturing date will be described in detail.

[0148] Similar to the first pattern, the incoming information reception unit 102a receives the incoming information file 10 in FIG. 3 together with the accounting date entered in the accounting date input field 72 (S01). As shown in FIG. 6, the classification determination unit 102b separately creates records 21 to 23 and generates a temporary table 20 (S02a), and generates a purchased item incoming information file 10a and an outsourced item incoming information file 10b (S02b).

[0149] Different from the first pattern, since the purchased item incoming information file 10a is generated by the classification determination unit 102b, the "purchase input" button 75 on the incoming slip batch update reading screen 70 in FIG. 4 can be pressed. When the user presses the "purchase input" button 75, a purchase input screen (not shown) is opened, and the purchase date is received for each incoming information record 11 and 12 in the purchased item incoming information file 10a. The user enters the purchase date as "2023 / 9 / 1" for each of the two incoming information records 11 and 12 and confirms. Then, the data information reception unit 102c receives the purchase date "2023 / 9 / 1" for the two incoming information records 11 and 12.

[0150] Similarly, since the outsourced item incoming information file 10b is generated by the classification determination unit 102b, the "manufacturing result import" button 76 on the incoming slip batch update reading screen 70 in FIG. 4 can be pressed. When the user presses the "manufacturing result import" button 76, a manufacturing result import screen (not shown) is opened, and the manufacturing date of the incoming information record 13 in the outsourced item incoming information file 10b is received. The user enters the manufacturing date as "2023 / 9 / 1" for the incoming information record 13 and confirms. Then, the data information reception unit 102c receives the manufacturing date "2023 / 9 / 1" for the incoming information record 13.

[0151] After the data information receiving unit 102c receives the purchase date and the manufacturing date, purchase records 31 and 32 including the purchase date received by the data information receiving unit 102c and manufacturing record completed product records 41 including the manufacturing date received by the data information receiving unit 102c are created instead of the accounting date received by the incoming shipment information receiving unit 102a. Except for this point, in the same manner as in the first pattern, purchase data 30, manufacturing record completed product data 40, and manufacturing record shipped product data 50 are generated (S03) and journalized (S04).

[0152] As described above, according to the present embodiment, it is not necessary to manually classify whether it is a purchased item or a subcontract item, and it is possible to process without being conscious of whether it is a process for purchased items or a process for subcontract items, and it is possible to reduce the load on the input and operation aspects.

[0153] [3. Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] According to the present embodiment, since it can contribute to promoting business efficiency and appropriate management judgment of the company, it is possible to contribute to Goals 8 and 9 of the SDGs.

[0154] In addition, according to the present embodiment, since it can contribute to reducing waste loss and promoting paperless and digitization, it is possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0155] In addition, according to the present embodiment, since it can contribute to strengthening control and governance, it is possible to contribute to Goal 16 of the SDGs.

[0156] [4. Other Embodiments] Although the embodiments of the present invention have been described so far, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims other than the above-described embodiments.

[0157] For example, among the various processes described in the above-described embodiments, all or part of the processes described as being automatically performed can also be performed manually, or all or part of the processes described as being performed manually can be automatically performed by a known method.

[0158] In addition, 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 the above documents and drawings, they can be arbitrarily changed unless otherwise specified.

[0159] Also, regarding the PC 100, each illustrated component is a functional concept, and it is not necessarily physically configured as shown in the figure.

[0160] For example, regarding the processing functions provided by each device constituting the PC 100, particularly each processing function performed by the control unit, 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 the information processing apparatus to execute the processes described in the present embodiment, and is mechanically read by each device as necessary. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving commands to the CPU in cooperation with the OS to perform 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.

[0161] Also, this computer program may be stored in an application program server connected to the PC 100 via an arbitrary network, and all or part of it can be downloaded as necessary.

[0162] Also, the program for executing the processing described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a first 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.

[0163] Also, the "program" is a data processing method described in any language or description method, regardless of the form such as source code or binary code. Note that the "program" is not necessarily limited to being configured singly, and also includes those that are distributedly configured as a plurality of modules or libraries, or those that achieve their functions in cooperation with other separate programs typified by an OS. Regarding the specific configuration, reading procedure, and installation procedure after reading for reading the recording medium in each device shown in the embodiment, well-known configurations and procedures can be used.

[0164] The various databases and the like stored in the storage unit are storage means such as a memory device such as a RAM or a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0165] Alternatively, the PC 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 any peripheral device is connected. Further, the PC 100 may be realized by installing software (including programs or data, etc.) for realizing the processing described in this embodiment on the PC 100.

[0166] Furthermore, the specific forms of distribution and integration of the devices are not limited to those illustrated, and all or part of them can be functionally or physically distributed and integrated in any unit 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

[0167] The present invention is useful for accounting processing in manufacturing industries such as agricultural equipment manufacturing, large machinery manufacturing, and semiconductor industries, for example.

Explanation of Signs

[0168] 100 PC 102 Control Unit 102a Receiving Unit for Incoming Information 102b Classification Judgment Unit 102c Receiving Unit for Data Information 102d Data Generation Unit 102e Journalizing Unit 104 Communication Interface Unit 106 Storage Unit 106a Master Storage Unit 106b Data Storage Unit 108 Input / Output Interface Unit 200 Server 300 Network 400 Input Device 500 Output Device

Claims

1. An accounting support device including a control unit, wherein the control unit has a receiving means for receiving a receiving information file in which a receiving information record including item identification information is stored; a classification determination means for classifying or determining, for each receiving information record in the receiving information file received by the receiving means, whether the receiving information record is a receiving information record of purchased items or an outsourced item record according to the correspondence relationship between the classification of purchased items or outsourced items defined in advance by the master and the item identification information; a data generation means for creating a purchase record having newly allocated purchase identification information in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the purchased item for each receiving information record of the purchased item, generating purchase data in which the purchase record is stored, and creating a completed production record having newly allocated production result identification information in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of the outsourced item for each receiving information record of the outsourced item, and generating completed production data in which the completed production record is stored, according to the classification or determination by the classification determination means; characterized in that it is an accounting support device.

2. The classification determination means classifies the receiving information records by generating a purchased item receiving information file storing all the receiving information records when there are receiving information records to be classified as receiving information records of purchased items in the receiving information file, and generating an outsourced item receiving information file storing all the receiving information records when there are receiving information records to be classified as receiving information records of outsourced items in the receiving information file. The accounting support device according to claim 1, characterized in that.

3. The control unit further includes a data information receiving means for receiving a purchase date for each receiving information record in the file when the classification determination means generates a purchased item receiving information file, and receiving a production date for each receiving information record in the file when the classification determination means generates an outsourced item receiving information file, wherein the purchase record created by the data generation means has, in addition to at least a part of the receiving information and the purchase identification information, the purchase date received by the data information receiving means. The manufactured product record created by the data generation means has a manufacturing date received by the data information reception means in addition to at least a part of the incoming information and the manufacturing result identification information. The accounting support device according to claim 2, characterized in that.

4. The classification determination means For the information of the incoming information record in the incoming information file, for each incoming information record, by separately creating a record with the classification of purchased product or outsourced product added, the incoming information record is determined. The accounting support device according to claim 1, characterized in that.

5. The data generation means When there is an incoming information record of outsourced products, in addition to creating a manufactured product record and generating manufactured product data, the parts or materials for manufacturing the product corresponding to the item identification information of the manufactured product record in the manufactured product data are provided. Create the outgoing product identification information, and create a manufacturing result outgoing product record having the same manufacturing result identification information as the manufactured product record, and generate manufacturing result outgoing product data in which the manufactured product record is stored. The accounting support device according to claim 1, characterized in that.

6. The purchase record created by the data generation means has the received quantity, which is a part of the incoming information, and the purchase unit price corresponding to the item identification information defined in advance by the master. The manufactured product record created by the data generation means has the received quantity, which is a part of the incoming information, and the outsourcing unit price corresponding to the item identification information defined in advance by the master. The manufacturing result outgoing product record created by the data generation means has the outgoing quantity obtained by multiplying the quantity ratio of the parts or materials for the product required to manufacture the product defined in advance by the master by the received quantity of the corresponding manufactured product record, and the cost unit price corresponding to the outgoing product identification information defined in advance by the master. The control unit When a purchase record is created by the data generation means, based on the created purchase record, the purchase amount obtained by multiplying the purchase unit price by the received quantity is journalized. When a manufactured finished product record and a shipped product record of manufacturing results are created by the data generation means, based on the created manufactured finished product record, the outsourcing amount obtained by multiplying the outsourcing unit price by the received quantity is journalized, and based on the created shipped product record of manufacturing results, a journalizing means for journalizing the cost amount obtained by multiplying the cost unit price by the shipped quantity is further provided. The accounting support device according to claim 5, characterized in that.

7. An accounting support method executed in an accounting support device including a control unit, Executed by the control unit, A receiving step for receiving a receiving information file in which a receiving information record including item identification information is stored; For each receiving information record in the receiving information file received in the receiving information receiving step, according to the correspondence relationship between the classification of purchased items or outsourced items defined in advance by the master and the item identification information, classify or determine whether the receiving information record is a receiving information record of purchased items or a receiving information record of outsourced items. A classification and determination step; According to the classification or determination by the classification and determination step, when there is a receiving information record of purchased items, for each receiving information record of purchased items, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of purchased items, a purchase record having newly allocated purchase identification information is created, and purchase data in which the purchase record is stored is generated. When there is a receiving information record of outsourced items, for each receiving information record of outsourced items, in addition to at least a part of the receiving information including the item identification information stored in the receiving information record of outsourced items, a manufactured finished product record having newly allocated manufacturing result identification information is created, and a manufactured finished product data in which the manufactured finished product record is stored is generated. A data generation step; An accounting support method characterized by the above.

8. An accounting support program for causing an accounting support device including a control unit to execute, To the control unit, A receiving step for receiving a receiving information file in which a receiving information record including item identification information is stored; For each receipt information record in the receipt information file received in the receipt information reception step, according to the correspondence relationship between the classification of purchased items or outsourced items and the item identification information defined in advance by the master, classify or determine whether the receipt information record is a receipt information record of purchased items or a receipt information record of outsourced items; a classification and determination step; According to the classification or determination by the classification and determination step, when there is a receipt information record of purchased items, for each receipt information record of purchased items, in addition to at least a part of the receipt information including the item identification information stored in the receipt information record of purchased items, create a purchase record having newly allocated purchase identification information, generate purchase data in which the purchase record is stored, and when there is a receipt information record of outsourced items, for each receipt information record of outsourced items, in addition to at least a part of the receipt information including the item identification information stored in the receipt information record of outsourced items, create a manufacturing achievement finished product record having newly allocated manufacturing achievement identification information, and generate manufacturing achievement finished product data in which the manufacturing achievement finished product record is stored; a data generation step; An accounting support program for execution.

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