Income and expenditure management device, income and expenditure management method, and income and expenditure management program

Abstract

To provide an income and expenditure management device, an income and expenditure management method, and an income and expenditure management program capable of automatically preparing a journal entry for recording an expected expense and a return journal entry if necessary from input contents.SOLUTION: When a lot number, an expense entry time, an expense item, and an expense payment destination are set, estimation expense data set in association with the lot number, the expense item, the expense payment destination, the expense amount, the expense journal entry time, and an expense journal reimbursement time are acquired based on sales data, an expense master, and a payment destination master, expense journal entry data are prepared at the expense journal entry time based on a journal definition master and the estimation expense data, and reimbursement journal entry data are prepared at the expense journal entry time based on the journal definition master and the estimation expense data.SELECTED DRAWING: Figure 2

Description

Technical Field

[0001] The present invention relates to an income and expenditure management device, an income and expenditure management method, and an income and expenditure management program.

Background Art

[0002] Patent Document 1 discloses a configuration in which, for the previous month's sales, the cumulative estimated cost of the previous month's sales expected to occur in the future is calculated, journal data regarding the cumulative estimated cost of the previous month's sales is created, and at the beginning of the following month, reverse journal data for canceling the journal data regarding the cumulative estimated cost created in the previous month is created.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the invention described in Patent Document 1, there is a problem that it is not possible to create a journal entry for estimated expenses and automatically create a reversal journal entry according to the payment destination site.

[0005] The present invention has been made in view of the above problems, and an object thereof is to provide an income and expenditure management device, an income and expenditure management method, and an income and expenditure management program that can automatically create journal entries for estimated expenses and, if necessary, reversal journal entries from the input content.

Means for Solving the Problems

[0006] In order to solve the above-described problems and achieve the object, the revenue and expenditure management device according to the present invention is a revenue and expenditure management device including a storage unit and a control unit, wherein the storage unit stores transaction storage means for storing sales data in which the lot number of a product, the time of sales recording, and the number of sales are associated and set, an expense master in which the item of expense and the unit price of the expense are associated and set, a payee master in which the payee and the payment time are associated and set, and a journal definition master in which the item of expense, the accounting item, and a return entry target setting indicating whether or not it is a target of return entry posting are associated and set. The control unit, when the lot number, the time of expense recording, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, obtains estimated expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal recording, and the time of expense journal return entry are associated and set. The control unit includes estimated expense acquisition means, expense journal recording creation means for creating expense journal recording data at the time of expense journal recording based on the journal definition master and the estimated expense data, and return entry posting creation means for creating return entry posting data at the time of expense journal return entry based on the journal definition master and the estimated expense data.

[0007] Further, in the revenue and expenditure management device according to the present invention, at the time of payment, a payment month indicating the number of months elapsed from the time of expense recording and a payment date indicating the number of days elapsed from the beginning of the month are associated and set. The estimated expense acquisition means, when the lot number, the time of expense recording, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, specifies the date after the number of days elapsed after the number of months elapsed from the time of expense recording as the time of expense journal return entry, and obtains the estimated expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal recording, and the time of expense journal return entry are associated and set.

[0008] Also, in the revenue and expenditure management device according to the present invention, when the lot number, the time of expense accounting, the item of the expense, and the payee of the expense are set in the expected expense acquisition means, based on the sales data, the expense master, and the payee master, the product of the sales quantity and the expense unit price is acquired as the expense amount, and the expected expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal entry are associated and set is acquired.

[0009] Also, in the revenue and expenditure management device according to the present invention, the transaction storage means stores purchase data in which the lot number of the product, the time of purchase accounting, the person in charge, the supplier, and the purchase quantity are associated and set, and when the lot number, the time of expense accounting, the item of the expense, and the payee of the expense are set on the expected expense input screen in the expected expense acquisition means, based on the purchase data, the sales data, the expense master, and the payee master, the expected expense data in which the lot number, the person in charge, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal entry are associated and set is acquired.

[0010] Also, in the revenue and expenditure management device according to the present invention, when the lot number is set on the expected expense input screen in the expected expense acquisition means, the purchase data in which the lot number is set is displayed on the expected expense input screen so as to be referable.

[0011] Also, in the revenue and expenditure management device according to the present invention, when the lot number and the accounting period are set on the various accounts screen in the control unit, the control unit further includes transaction display means for displaying the sales data, and the expense accounting journal data and / or the reversal journal data that are accounted for during the accounting period and for which the lot number is set.

[0012] Also, in the revenue and expenditure management device according to the present invention, the product is fresh produce, and the lot number is a prototype number.

[0013] Also, the revenue and expenditure management method according to the present invention is a revenue and expenditure management method for causing a revenue and expenditure management device including a storage unit and a control unit to execute. The storage unit includes: a transaction storage means for storing sales data in which a lot number of a product, a sales recording time, and a sales quantity are associated and set; an expense master in which an expense item and an expense unit price of an expense are associated and set; a payee master in which a payee and a payment time are associated and set; and a journal definition master in which a return entry target setting indicating whether the expense item, the accounting item, and the target of the return entry journal are set is associated and set. When the lot number, an expense recording time, the expense item of the expense, and the payee of the expense are set in the control unit, a projected expense acquisition step of acquiring projected expense data in which the lot number, the expense item of the expense, the payee of the expense, an expense amount, an expense journal recording time, and an expense journal return entry time are associated and set based on the sales data, the expense master, and the payee master; an expense journal recording step of creating expense journal recording data at the expense journal recording time based on the journal definition master and the projected expense data; and a return entry journal creation step of creating return entry journal data at the expense journal return entry time based on the journal definition master and the projected expense data.

[0014] Moreover, the revenue and expenditure management program according to the present invention is a revenue and expenditure management program for causing a revenue and expenditure management device including a storage unit and a control unit to execute. The storage unit includes: transaction storage means for storing sales data in which a lot number of a product, a sales recording time, and a sales quantity are associated and set; an expense master in which an expense item and an expense unit price of an expense are associated and set; a payee master in which a payee and a payment time are associated and set; and a journal definition master in which a return entry target setting indicating whether or not the expense item, the accounting item, and the target of the return entry journal are associated and set. In the control unit, when the lot number, the expense recording time, the expense item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, an expected expense data in which the lot number, the expense item of the expense, the payee of the expense, an expense amount, an expense journal recording time, and an expense journal return entry time are associated and set is obtained in an expected expense acquisition step; an expense recording journal creation step of creating expense recording journal data at the expense journal recording time based on the journal definition master and the expected expense data; and a return entry journal creation step of creating return entry journal data at the expense journal return entry time based on the journal definition master and the expected expense data are executed.

Effect of the Invention

[0015] According to the present invention, apart from the actual payment, it is possible to input the expected expenses for each payee, person in charge, and expense item linked to the lot NO (prototype NO), automatically create the accounting entries for the expected expenses from the input content, and create reversing entries as necessary. Also, according to the present invention, by registering the expected expenses for the management method of prototypes in the fresh produce industry, it is possible to conduct considerations for profit securing. Further, according to the present invention, by inputting the expected expenses before the arrival of the invoice, it is possible to confirm the profit and loss earlier. Additionally, according to the present invention, since there is no actual payment involved, by performing the preliminary expected input in the sales department instead of the management department, it is possible to reduce the workload of the management department. Moreover, according to the present invention, for the expected expenses input, accounting entries are automatically created, and reversing entries are automatically created according to the payee's site, so there is no impact on the accounting figures. Also, according to the present invention, when the invoice arrives at the management department, instead of starting from scratch for confirmation and input, the actual payment can be input based on the expectations previously input by the salesperson in charge, leading to the early completion of the payment process and ultimately the closing process.

Brief Description of the Drawings

[0016]

Figure 1

Figure 2

Figure 3

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Figure 5

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Figure 7

Figure 8

Figure 9

Mode for Carrying Out the Invention

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

[0018] [1. Overview] First, with reference to FIG. 1, the overview of the present invention will be described. FIG. 1 is a diagram showing an example of purchase to sales, input of estimated expenses, journal link data creation process, and related tables in this embodiment.

[0019] Conventionally, in the import and wholesale of food, since the profit rate per product is not so high, profit and loss management for each transaction including various expenses (such as freight, storage fees, and commissions) related to sales has been emphasized. Here, conventionally, there is a period until the actual billing of sales and various expenses, and if the expenses are recorded according to the actual billing, there is a problem that a period is left and rapid profit and loss cannot be grasped. At the timing when the actual invoice arrives, it is necessary for the management department to perform voucher processing so as to make the payment in time. In addition to increasing the workload of the management department, at the time of actual billing, it is not billed for each handboard NO managed by the company, but is grouped in the billing unit of the trading partner, so it is difficult to record and link in units of handboard NO.

[0020] Therefore, as shown in FIG. 1, in the present embodiment, a prospective expense input screen for inputting prospective expenses that are not accompanied by actual payments is created by linking it to the purchase order NO, and since the data registered in the prospective expense input is considered as a prospect, a mechanism is provided to automatically create a reverse journal entry for the prospective expenses based on the month when the actual payment occurs. Here, a purchase order is a unit unique to the fresh produce industry that is allocated to customers starting from the purchase of goods and is used for sales, inventory management, and profit and loss management. A unique number for each transaction called the purchase order NO is assigned for each purchase, enabling confirmation of whether a profit is generated for each purchase order NO.

[0021] [2. Configuration] An example of the configuration of the profit and loss management device 100 according to the present embodiment will be described with reference to FIG. 2. FIG. 2 is a block diagram showing an example of the configuration of the profit and loss management device 100 in the present embodiment.

[0022] As shown in FIG. 2, the profit and loss management device 100 is a commercially available desktop personal computer. Note that the profit and loss management device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0023] The profit and loss management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the profit and loss management device 100 is communicably connected via an arbitrary communication path.

[0024] The communication interface unit 104 communicably connects the revenue and expenditure management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of communicably connecting the revenue and expenditure management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network).

[0025] An input / output interface unit 108 has an input device 112 and an output device 114 connected thereto. For the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. For the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Hereinafter, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

[0026] The storage unit 106 stores various databases, tables, and files. 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 flexible disk, and an optical disk can be used. The storage unit 106 includes a transaction database 106a, a payee master 106b, a journal definition master 106c, and an expense master 106d.

[0027] The transaction database 106a stores transaction data of products. Here, the transaction database 106a may store transaction data including sales data in which the lot number of the product, the time of sales recording, and the quantity sold are associated and set. Also, the transaction data may include purchase data in which the lot number of the product, the time of purchase recording, the person in charge, the supplier, and the quantity purchased are associated and set. Also, the transaction data may include expense data (estimated expense data) and journal entry data (expense recording journal entry data and reversal entry data). Also, the transaction data may include payment data in which the lot number of the product, the time of payment recording, and the payment amount are associated and set. Also, the transaction data may include billing data in which the lot number of the product, the time of billing recording, and the billing amount are associated and set. Also, the product may be a grocery product. Also, the lot number may be a prototype number.

[0028] The payee master 106b is a master in which the payee and the payment time are associated and set. Here, as the payment time, the payment month indicating the number of months elapsed since the expense recording time and the payment date indicating the number of days elapsed since the beginning of the month may be associated and set. Also, the payee master 106b may have the billing destination associated and set.

[0029] The journal entry definition master 106c is a master in which journal entry definitions are set. Here, in the journal entry definition master 106c, the expense item, the accounting item, and the reversal target setting indicating whether it is a target for reversal entry may be associated and set.

[0030] The expense master 106d is a master in which expenses are set. Here, in the expense master 106d, the expense item and the expense unit price of the expense may be associated and set. Also, the supplier or the customer may be associated and set in the expense master 106d.

[0031] The control unit 102 is a CPU or the like that comprehensively controls the revenue and expenditure management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs defining various processing procedures, and required data, and executes various information processes based on these stored programs. Conceptually in terms of functions, the control unit 102 includes a transaction acquisition unit 102a, an estimated expense acquisition unit 102b, a journal creation unit 102c, and a transaction display unit 102d.

[0032] The transaction acquisition unit 102a acquires transaction data. Here, the transaction acquisition unit 102a may acquire purchase data of goods and sales data. Further, the transaction acquisition unit 102a may register the transaction data in the transaction database 106a.

[0033] The estimated expense acquisition unit 102b acquires the estimated expense data of the product. Here, when the lot number of the product, the time of expense accounting, the item of the expense, and the payee of the expense are set, the estimated expense acquisition unit 102b, based on the sales data, the expense master 106d, and the payee master 106b, may acquire the estimated expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal are associated and set. Also, when the lot number of the product, the time of expense accounting, the item of the expense, and the payee of the expense are set, the estimated expense acquisition unit 102b, based on the sales data, the expense master 106d, and the payee master 106b, specifies the date after the number of days elapsed in the month after the number of months elapsed since the time of the expense accounting as the time of expense journal reversal, and may acquire the estimated expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal are associated and set. Also, when the lot number of the product, the time of expense accounting, the item of the expense, and the payee of the expense are set, the estimated expense acquisition unit 102b, based on the sales data, the expense master 106d, and the payee master 106b, acquires the product of the sales quantity and the expense unit price as the expense amount, and may acquire the estimated expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal are associated and set. Also, when the lot number of the product, the time of expense accounting, the item of the expense, and the payee of the expense are set on the estimated expense input screen, the estimated expense acquisition unit 102b, based on the purchase data, the sales data, the expense master 106d, and the payee master 106b, may acquire the estimated expense data in which the lot number, the person in charge, the item of the expense, the payee of the expense, the expense amount, the time of expense journal entry, and the time of expense journal reversal are associated and set. Also, when the lot number of the product is set on the estimated expense input screen, the estimated expense acquisition unit 102b may display the purchase data in which the lot number is set on the estimated expense input screen so that it can be referred to. Also, the estimated expense acquisition unit 102b may register the estimated expense data in the transaction database 106a.

[0034] The journal entry creation unit 102c creates journal entry data. Here, the journal entry creation unit 102c may create expense journal entry data when recording expenses based on the journal entry definition master 106c and the estimated expense data. Also, the journal entry creation unit 102c may create reversal journal entry data when reversing expense journal entries based on the journal entry definition master 106c and the estimated expense data. Further, the journal entry creation unit 102c may register the journal entry data in the transaction database 106a.

[0035] The transaction display unit 102d displays transaction data. Here, when a lot number and an accounting period are set on the various accounts screen, the transaction display unit 102d may display sales data, as well as expense journal entry data and / or reversal journal entry data, that are recorded during the accounting period and for which the lot number is set.

[0036] [3. Specific Example] A specific example of this embodiment will be described with reference to FIGS. 3 to 9.

[0037] [Revenue and Expense Management Process] Here, with reference to FIG. 3, an example of the revenue and expense management process in this embodiment will be described. FIG. 3 is a flowchart showing an example of the processing of the revenue and expense management apparatus 100 in this embodiment.

[0038] As shown in FIG. 3, when a lot number of a product, the time of expense recording, the item of the expense, and the payee of the expense are set on the estimated expense input screen by the user via the input device 112, the estimated expense acquisition unit 102b identifies, based on the purchase data, the sales data, the expense master 106d, and the payee master 106b, the date after the number of elapsed days in the month after the number of elapsed months from the time of expense recording as the time of reversing the expense journal entry, and acquires the estimated expense data in which the lot number, the person in charge, the item of the expense, the payee of the expense, the expense amount, the time of recording the expense journal entry, and the time of reversing the expense journal entry are associated and set (step SA-1).

[0039] Then, based on the journal definition master 106c and the estimated expense data, the journal creation unit 102c creates journal entry data for expense accounting when the expense is accounted for (step SA-2).

[0040] Then, based on the journal definition master 106c and the estimated expense data, the journal creation unit 102c creates reversal journal entry data when the expense reversal entry is made (step SA-3).

[0041] When the lot number and the accounting period are set on the accounts payable screen by the user via the input device 112, the transaction display unit 102d causes the output device 114 to display the sales data, the expense accounting journal entry data, and the reversal journal entry data that are accounted for during the accounting period and for which the lot number is set (step SA-4), and ends the process.

[0042] Here, with reference to FIGS. 4 to 9, an example of the revenue and expenditure management process in the present embodiment will be described. FIGS. 4 to 9 are diagrams showing an example of the revenue and expenditure management process in the present embodiment.

[0043] As shown in FIG. 4, in the present embodiment, after the purchase data of the product is acquired, when the sales of the product are accounted for, the sales data of the product is acquired.

[0044] And in this embodiment, as shown in FIG. 5, when the payment date associated with the payee is set in the payee master 106b, as shown in FIG. 6, when the user sets the sample product NO, expense posting date, expense item, and payee of the expense on the estimated expense input screen, as shown in FIG. 7, the estimated expense data is acquired. Here, in this embodiment, the posting date set by the user on the estimated expense input screen is set as the journal posting date. Also, in this embodiment, the payee master 106b is referenced from the payee set by the user on the estimated expense input screen, and the payment month and payment date are specified (for example, when "payment month: 1, payment date: 20" is set in the payee master 106b, the 20th day one month after the posting date is specified as the payment month and payment date). Also, in this embodiment, the journal reversal posting date is calculated from the posting date on the estimated expense input screen and the payment month and payment date of the payee master (for example, if the posting date on the estimated expense input screen is 23 / 5 / 10, since it will be the 20th day one month later, the journal reversal posting date is calculated as 23 / 6 / 20).

[0045] And as shown in FIG. 8, in this embodiment, based on the journal definition master 106c and the estimated expense data, expense journal posting data is created by the journal link data creation process at the time of expense journal posting, and reversal posting data is created at the time of expense journal reversal posting. Note that when the item for which reversal posting is not applicable in the journal definition master 106c, the reversal posting is not created.

[0046] And as shown in FIG. 9, in this embodiment, the sample estimated expense data created by the estimated expense input can be associated with the sales data by the general search of the extraction conditions set by the user and confirmed as profit and loss data, realizing more accurate profit and loss management in units of sample product NO. Here, since the purpose of this data is profit and loss management associated with sales, the reversal posting data and the actual expense data are not included.

[0047] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] According to this embodiment, it is possible to contribute to improving business efficiency and promoting appropriate business judgment of enterprises, and thus it is possible to contribute to Goals 8 and 9 of the SDGs.

[0048] In addition, according to this embodiment, it is possible to contribute to reducing waste loss and promoting paperless and digitalization, and thus it is possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0049] In addition, according to this embodiment, it is possible to contribute to strengthening control and governance, and thus it is possible to contribute to Goal 16 of the SDGs.

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

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

[0052] In addition, regarding the revenue and expenditure management device 100, each of the illustrated components is conceptually functional, and it is not necessarily physically configured as illustrated.

[0053]

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

[0055] Further, this computer program may be stored in an application program server connected to the revenue and expenditure management device 100 via an arbitrary network, and all or part of it can be downloaded as necessary.

[0056] Also, a 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 program product. Here, this "recording medium" includes any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0057] Also, the "program" is a data processing method described in any language or description method, and is not limited to a 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 distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with other separate programs represented by an OS. Note that for the specific configuration, reading procedure, and installation procedure after reading for reading the recording medium in each device shown in this embodiment, well-known configurations and procedures can be used.

[0058] The various databases and the like stored in the storage unit 106 are storage means such as 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.

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

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

Industrial Applicability

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

Explanation of Signs

[0062] 100 Revenue and expenditure management device 102 Control unit 102a Transaction acquisition unit 102b Estimated expense acquisition unit 102c Journal creation unit 102d Transaction display unit 104 Communication interface unit 106 Storage unit 106a Transaction database 106b Payee master 106c Journal definition master 106d Expense master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims

1. A revenue and expenditure management device comprising a memory unit and a control unit, The memory unit includes: Transaction storage means for storing sales data in which the lot number of a product, the time of sales recording, and the quantity sold are associated and set; An expense master in which the item of expense and the unit price of the expense are associated and set; A payee master in which the payee and the payment time are associated and set; A journal definition master in which the item of expense, the accounting item, and a setting indicating whether or not it is a target for reversal entry are associated and set; and The control unit includes: When the lot number, the time of expense recording, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, prospective expense data in which the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal recording, and the time of expense journal reversal entry are associated and set is obtained by prospective expense acquisition means; Expense journal recording creation means for creating expense journal recording data at the time of expense journal recording based on the journal definition master and the prospective expense data; Reversal entry creation means for creating reversal entry data at the time of expense journal reversal entry based on the journal definition master and the prospective expense data; A revenue and expenditure management device characterized by comprising the above.

2. The payment time is associated and set with a payment month indicating the number of months elapsed since the time of expense recording and a payment date indicating the number of days elapsed since the beginning of the month, The prospective expense acquisition means When the lot number, the time of expense accounting, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, the date after the number of elapsed days in the month after the number of elapsed months from the time of the expense accounting is specified as the time of reverse entry of the expense journal, and the expected expense data is obtained by associating the lot number, the item of the expense, the payee of the expense, the expense amount, the time of entry of the expense journal, and the time of reverse entry of the expense journal. The revenue and expenditure management device according to claim 1, characterized in that

3. The expected expense acquisition means When the lot number, the time of expense accounting, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, the product of the sales quantity and the expense unit price is obtained as the expense amount, and the expected expense data is obtained by associating the lot number, the item of the expense, the payee of the expense, the expense amount, the time of entry of the expense journal, and the time of reverse entry of the expense journal. The revenue and expenditure management device according to claim 1, characterized in that

4. The transaction storage means Stores purchase data in which the lot number of the product, the time of purchase accounting, the person in charge, the supplier, and the purchase quantity are associated and set, The expected expense acquisition means When the lot number, the time of expense accounting, the item of the expense, and the payee of the expense are set on the expected expense input screen, based on the purchase data, the sales data, the expense master, and the payee master, the expected expense data is obtained by associating the lot number, the person in charge, the item of the expense, the payee of the expense, the expense amount, the time of entry of the expense journal, and the time of reverse entry of the expense journal. The revenue and expenditure management device according to claim 1, characterized in that

5. The expected expense acquisition means Further, when the lot number is set on the estimated expense input screen, the procurement data with the set lot number is displayed on the estimated expense input screen so as to be referable, and the revenue and expenditure management device according to claim 4 is characterized in that.

6. The control unit When the lot number and the accounting period are set on the various charges screen, transaction display means for displaying the sales data, the expense accounting journal data, and / or the return entry journal data that are accounted for in the accounting period and for which the lot number is set. The revenue and expenditure management device according to claim 1, further comprising:

7. The product is fresh produce, The lot number is The revenue and expenditure management device according to any one of claims 1 to 6, characterized in that it is a prototype number.

8. A revenue and expenditure management method for causing a revenue and expenditure management device including a storage unit and a control unit to execute, The storage unit Transaction storage means for storing sales data in which the lot number of the product, the sales accounting time, and the sales quantity are associated and set; An expense master in which the expense item of the expense and the expense unit price are associated and set; A payee master in which the payee and the payment time are associated and set; A journal definition master in which the expense item, the accounting item, and the return entry target setting indicating whether or not it is a return entry target are associated and set; And comprising In the control unit, When the lot number, the expense accounting time, the expense item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, the lot number, the expense item of the expense, the payee of the expense, the expense amount, the expense journal accounting time, and the expense journal return entry time are associated and set. An estimated expense acquisition step of acquiring the set estimated expense data; An expense journal creation step of creating expense journal posting data when posting expenses based on the journal definition master and the estimated expense data; A reversal journal creation step of creating reversal journal posting data when reversing expense postings based on the journal definition master and the estimated expense data; A revenue and expenditure management method characterized by including the above.

9. A revenue and expenditure management program for causing a revenue and expenditure management device including a storage unit and a control unit to execute, wherein the storage unit Transaction storage means for storing sales data in which the lot number of a product, the time of sales posting, and the quantity of sales are associated and set; An expense master in which the item of expense and the unit price of the expense are associated and set; A payee master in which the payee and the payment time are associated and set; A journal definition master in which the item of expense, the accounting item, and a reversal target setting indicating whether it is a target for reversal journal posting are associated and set; is provided, and in the control unit, When the lot number, the time of expense posting, the item of the expense, and the payee of the expense are set, based on the sales data, the expense master, and the payee master, the lot number, the item of the expense, the payee of the expense, the expense amount, the time of expense journal posting, and the time of expense journal reversal are associated and set. An estimated expense acquisition step of acquiring estimated expense data; An expense journal creation step of creating expense journal posting data when posting expenses based on the journal definition master and the estimated expense data; A reversal journal creation step of creating reversal journal posting data when reversing expense postings based on the journal definition master and the estimated expense data; A revenue and expenditure management program for causing the above to be executed.

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