SPC management device, SPC management method, and SPC management program

Abstract

To provide an SPC management device capable of accelerating account settlement work for a Japanese-style operating lease, an SPC management method, and an SPC management program.SOLUTION: A device includes the steps of: calculating individual adjustment allocation amount for an SPC operator and / or anonymous association using the accrual and prepaid split calculation according to an accounting period and account activity statement data when the accounting period is set on a journal slip automatic creation screen; updating the account activity statement data with the individual adjustment data including the individual adjustment allocation amount; and creating individual adjustment journalizing data for the operator and / or the anonymous association for the accounting period by accrued, prepaid, and long and short term transfer journalizing creation according to a journalizing definition master and account activity statement data.SELECTED DRAWING: Figure 4

Description

Technical Field

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

Background Art

[0002] In Patent Document 1, when a main body company manages a property owned by an SPC (Special Purpose Company), regarding the revenue and expenditure that occurred in the SPC property, a formal journal entry that links to the accounting system within the main body company, a journal entry that does not record revenue for simulation within the main body company, and a journal entry that records revenue for simulation within the main body company can be created simultaneously. A configuration is disclosed.

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 cannot cope with the settlement work of Japanese Operating Lease (JOLCO).

[0005] The present invention has been made in view of the above problems, and an object thereof is to provide an SPC management device, an SPC management method, and an SPC management program that can speed up the settlement work of Japanese Operating Lease.

Means for Solving the Problems

[0006] In order to solve the above-described problems and achieve the object, an SPC management device according to the present invention is an SPC management device including a storage unit and a control unit, wherein the storage unit stores accounting storage means for storing debit and credit detail data of Japanese-style operating leases in which a journal voucher classification, a budgeted amount, a calculation start date, a calculation end date, an actual performance date, and an actual performance amount are associated and set, and a journal definition master in which an account item for the debit and credit details is set. The control unit, when a settlement period is set on a journal voucher automatic creation screen, calculates a single correction accounting amount of an SPC operator and / or an anonymous association using the split calculation of accounts receivable / payable and prepaid / advance payments based on the settlement period and the debit and credit detail data, and updates the debit and credit detail data with single correction data including the single correction accounting amount; and single correction journal creation means for creating single correction journal data of the operator and / or the anonymous association in the settlement period by creating journals for accounts receivable / payable, prepaid / advance payments, and over / short transfers based on the journal definition master and the debit and credit detail data.

[0007] Further, in the SPC management device according to the present invention, when the settlement period is set on the journal voucher automatic creation screen, the control unit calculates a current period accounting amount using foreign exchange conversion on the actual performance date of the settlement period based on the settlement period and the debit and credit detail data, updates the debit and credit detail data with current period accounting data including the current period accounting amount, calculates an actual yen amount and a foreign exchange gain / loss using the foreign exchange conversion on the actual performance date of the settlement period based on the updated debit and credit detail data, and updates the debit and credit detail data with actual yen data including the actual yen amount and the foreign exchange gain / loss; and debit and credit journal creation means for creating debit and credit journal data of the operator and / or the anonymous association in the settlement period by creating journals for the debit and credit performance actually accounted for in the current period based on the journal definition master and the debit and credit detail data.

[0008] Also, in the SPC management device according to the present invention, when the parent company of the SPC is included in the anonymous association and the settlement period is set on the journal voucher automatic creation screen, the control unit calculates the consolidated correction amount to be recorded for the SPC by using the split calculation of the accounts receivable / payable and the prepaid / advance payments based on the settlement period and the debit / credit detail data, and updates the debit / credit detail data with the consolidated correction data including the consolidated correction amount to be recorded. The control unit further includes consolidated settlement means, and based on the journal definition master and the consolidated correction data, creates consolidated correction journal data for the settlement period by creating the journal for the accounts receivable / payable, the prepaid / advance payments, and the long / short transfer, and creates offset journal data for the single-entity correction amount to be recorded based on the journal definition master and the single-entity correction data.

[0009] Also, in the SPC management device according to the present invention, when the SPC is a consolidation target, the single-entity correction journal creation means further creates single-entity correction replicated journal data by replicating the single-entity correction journal data of the business operator for the settlement period.

[0010] Also, in the SPC management device according to the present invention, when the SPC is a consolidation target, the debit / credit journal creation means further creates debit / credit replicated journal data by replicating the debit / credit journal data of the business operator for the settlement period.

[0011] Also, in the SPC management device according to the present invention, the accounting storage means further stores an SPC settlement period master in which the settlement period, the beginning date of the period, and the end date of the period are associated and set. When the target period is set on the settlement report screen and the business operator, the anonymous association, or consolidation is set as the output target classification, the control unit identifies the settlement period number based on the SPC settlement period master and the debit / credit detail data, and further includes settlement report creation means for creating settlement report data for the business operator, the anonymous association, or the consolidation with the settlement period number set.

[0012] Moreover, the SPC management method according to the present invention is an SPC management method for causing an SPC management device including a storage unit and a control unit to execute. The storage unit stores accounting storage means that stores debit / credit detail data of Japanese-style operating leases in which journal voucher classification, budgeted amount, calculation start date, calculation end date, actual performance date, and actual performance amount are associated and set, and a journal definition master in which accounting items for the debit / credit details are set. When a settlement period is set on a journal voucher automatic creation screen executed in the control unit, based on the settlement period and the debit / credit detail data, the single correction amount to be accounted for by the SPC operator and / or the anonymous association is calculated using the split calculation of accounts receivable / payable and prepaid / advance payments, and a single settlement step of updating the debit / credit detail data with single correction data including the single correction amount to be accounted for; and a single correction journal creation step of creating single correction journal data of the operator and / or the anonymous association in the settlement period by creating journals for accounts receivable / payable, prepaid / advance payments, and over / short transfers based on the journal definition master and the debit / credit detail data.

[0013] Also, the SPC management program according to the present invention is an SPC management program for causing an SPC management device including a storage unit and a control unit to execute. The storage unit stores accounting storage means that stores transaction details data of debit and credit statements of Japanese-type operating leases, in which the transaction voucher classification, budgeted amount, calculation start date, calculation end date, actual performance date, and actual performance amount are set in association with each other, and a journal definition master in which account items for the debit and credit statements are set. In the control unit, when a settlement period is set on the transaction voucher automatic creation screen, based on the settlement period and the debit and credit statements data, using the split calculation of accounts receivable and payable and prepaid and accrued expenses, the individual correction accounting amount of the SPC operator and / or the anonymous syndicate is calculated, and a single settlement step of updating the debit and credit statements data with the individual correction data including the individual correction accounting amount; and a single correction journal creation step of creating individual correction journal data of the operator and / or the anonymous syndicate in the settlement period by creating journals for accounts receivable and payable, prepaid and accrued expenses, and over- and short-transfer based on the journal definition master and the debit and credit statements data.

Effect of the Invention

[0014] According to the present invention, there is an effect that the labor cost at the time of settlement can be reduced, and the system cost at the time of adding an anonymous syndicate (without the need to add a company) can be reduced. Further, according to the present invention, there is an effect that the journals required for (1) the settlement report (individual settlement) as an SPC operator, (2) the settlement report (individual settlement) of the anonymous syndicate, and (3) the settlement report for consolidated settlement (when the parent company participates in the anonymous syndicate) can be automatically created from a single debit and credit statement. Further, according to the present invention, there is an effect that journals corresponding to a plurality of settlement report operations in SPC management and settlement reports can be automatically created.

Brief Description of the Drawings

[0015]

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[0016] Embodiments of the present invention will be described in detail with reference to the drawings. It should be noted that the present invention is not limited to these embodiments.

[0017] [1. Overview] First, with reference to FIGS. 1 to 3, the overview of the present invention will be described. FIG. 1 is a diagram showing an example of the configuration of deposit and withdrawal detail data in this embodiment. FIG. 2 is a diagram showing an example of the configuration of voucher classification in this embodiment. FIG. 3 is a diagram showing an example of the voucher classification of the journal data for each output classification in this embodiment.

[0018] Conventionally, in the management company of an SPC (Special Purpose Company), there has been a task of creating a plurality of settlement reports ((1) the settlement report as an operator of the SPC (individual settlement), (2) the settlement report of the anonymous syndicate (individual settlement), and (3) the settlement report for consolidated settlement (when the parent company participates in the anonymous syndicate)). Due to different settlement periods, each was managed and operated independently. Therefore, when operating multiple SPCs, there was a problem that the settlement work became highly loaded.

[0019] Therefore, in this embodiment, paying attention to the fact that single-entity accounting (business operator / anonymity group) and duplicate journal entries are created within consolidated accounting, by holding journal entry classification (business operator / anonymity group), single-entity accounting correction data, and consolidated accounting correction data in the debit / credit detail data (managing debit / credit schedules and results) that is the source of journal entry creation, it is possible to create journal entries for the financial statements in (1)-(3) from a single debit / credit detail, and for the created journal entries, by setting a classification for coloring whether they are journal entries common to the financial statements in (1)-(3) or unique journal entries, a mechanism is provided that enables reduction of duplicate journal entries and output of various financial statements from the same journal entry details (separation of output targets).

[0020] For example, as shown in FIG. 1, in this embodiment, in order to calculate the amounts necessary at the time of journal entry creation from the debit / credit detail data and update the calculation results to the items in various areas of the debit / credit detail data, the calculation content and update area are separated by selecting the process by screen designation. Here, as shown in FIG. 1, in this embodiment, registration is performed on the debit / credit registration screen for the "header area", "scheduled area", and "actual result area".

[0021] Note that, as shown in Fig. 1, in this embodiment, updates to the "Current Period Accounting Area" and the "Actual Performance (Currency) Area" are performed through the "Preprocessing (Process 1: Journal Entries for Cash Inflows and Outflows)" on the automatic journal entry creation screen (note that before the update, an initial value of blank or NULL may be held). Here, the preprocessing (Process 1) is a process of extracting data on the actual performance date within the settlement period range specified on the screen from the cash inflow / outflow detail data, performing foreign exchange conversion, and updating the actual performance area with the calculation result (actual performance amount), and also a process of comparing the individually corrected accounting amount with the actual performance amount, calculating the current period accounting amount and foreign exchange gain / loss, and updating the current period accounting area with the calculation result. Also, as shown in Fig. 1, in this embodiment, updates to the "Individual Correction Area" are performed through the "Preprocessing (Process 2: End-of-Period Passing Journal Entries (Individual Settlement) (Separation Method))" on the automatic journal entry creation screen (note that before the update, an initial value of blank or NULL may be held). Here, the preprocessing (Process 2) is a process of calculating the number of days for the denominator and numerator from the settlement period specified on the screen and the calculation start date / end date of the cash inflow / outflow detail data, performing the apportionment calculation of accounts receivable / accounts payable and prepaid / accrued expenses based on the number of days elapsed and the number of days remaining, and updating the individual correction area with the (individually corrected accounting amount). Also, as shown in Fig. 1, in this embodiment, updates to the "Consolidated Correction Area" are performed through the "Preprocessing (Process 3: End-of-Period Passing Journal Entries (Consolidated Settlement))" on the automatic journal entry creation screen (note that before the update, an initial value of blank or NULL may be held). Here, the preprocessing (Process 3) is a process of calculating the number of days for the denominator and numerator from the settlement period specified on the screen and the calculation start date / end date of the cash inflow / outflow detail data, performing the apportionment calculation of accounts receivable / accounts payable and prepaid / accrued expenses based on the number of days elapsed and the number of days remaining, and updating the individual correction area with the (consolidated correction accounting amount).

[0022] Also, in this embodiment, data for which journal entries are to be created is extracted from the cash inflow / outflow detail data, and journal entries are created. Here, as shown in Fig. 2, in this embodiment, the cash inflow / outflow detail data to be extracted is specified based on the process selection specified on the screen, and the journal types of the journal data to be created are separated.

[0023] Note that, as shown in FIG. 2, in this embodiment, as the "execution process (process 1: journal entry for receipts and payments)" via the journal voucher automatic creation screen, a process of creating an actual journal entry for receipts and payments that occurred during the current period from the "current period recording area" of the receipts and payments detail data, a process of controlling the journal voucher classification of the journal entry data to be created according to the journal voucher classification of the receipts and payments detail data, and in the case of an SPC to be linked, a process of additionally creating journal entry data with the journal voucher classification of "22: operator (duplicate)" may be executed. Also, as shown in FIG. 2, in this embodiment, as the "execution process (process 2: end-of-period transfer journal entry (single-entity settlement) (detached method))" via the journal voucher automatic creation screen, a process of creating journal entries for unbilled / unpaid / advances / over / short transfers from the "single-entity correction area" of the receipts and payments detail data, a process of controlling the journal voucher classification of the journal entry data to be created according to the journal voucher classification of the receipts and payments detail data, and in the case of an SPC to be linked, a process of additionally creating journal entry data with the journal voucher classification of "22: operator (duplicate)" may be executed. Also, as shown in FIG. 2, in this embodiment, as the "execution process (process 3: end-of-period transfer journal entry (consolidated settlement))" via the journal voucher automatic creation screen, a process of creating offsetting journal entries for single-entity corrections from the "single-entity correction area" of the receipts and payments detail data with the journal voucher classification of "20: consolidation (correction)", and a process of creating journal entries for unbilled / unpaid / advances / over / short transfers for consolidation from the consolidation correction area of the receipts and payments detail data with the journal voucher classification of "20: consolidation (correction)" may be executed.

[0024] Also, as shown in FIG. 3, in this embodiment, according to the output classification specified on the screen, the journal voucher classification and the title of the financial report to be extracted from the journal entry details are separated, and according to the fiscal period / output target classification specified on the screen, the company name / financial period number to be printed on the financial report is separated.

[0025] [2. Configuration] An example of the configuration of the SPC management device 100 according to this embodiment will be described with reference to FIGS. 4 and 5. FIG. 4 is a block diagram showing an example of the configuration of the SPC management device 100 in this embodiment.

[0026] As shown in FIG. 4, the SPC management device 100 is a commercially available desktop personal computer. Note that the SPC 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.

[0027] The SPC 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 SPC management device 100 is communicably connected via an arbitrary communication path.

[0028] The communication interface unit 104 communicably connects the SPC 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 SPC management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network).

[0029] An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Hereinafter, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

[0030] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records a computer program for giving instructions to the CPU (Central Processing Unit) in cooperation with the OS (Operating System) to perform various processes. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used. The storage unit 106 includes an accounting database 106a.

[0031] The accounting database 106a stores accounting data. Here, the accounting database 106a may store the debit / credit details data of the Japanese-type operating lease, which associates the journal voucher classification, the planned amount, the calculation start date, the calculation end date, the actual performance date, and the actual performance amount, as well as the journal definition master that sets the accounting items for the debit / credit details. Further, the accounting database 106a may store single correction data, journal data, current period posting data, actual currency data, consolidated correction data, and financial statement data. Also, the accounting database 106a may store various masters necessary for SPC management. Here, the accounting database 106a may store the SPC settlement period master that associates the settlement period, the start date of the period, and the end date of the period. Further, the accounting database 106a may store the arbitrary condition master and the SPC history master.

[0032] Here, with reference to FIG. 5, an example of the master configuration in the present embodiment will be described. FIG. 5 is a diagram showing an example of the master configuration in the present embodiment.

[0033] As shown in FIG. 5, in the present embodiment, as masters necessary for SPC management, an SPC master for managing SPC, a case master for holding cases associated with SPC, a debit / credit code master for holding the names and calculation parameters of each debit / credit code, an SPC settlement period master for holding the settlement periods of each SPC, a settlement period master for holding the settlement period of the parent company, a currency master, and an exchange rate master for holding the rates of each currency may be stored.

[0034] Returning to FIG. 4, the control unit 102 is a CPU or the like that comprehensively controls the SPC 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 single-entity settlement unit 102a, a conversion update unit 102b, a consolidated settlement unit 102c, a journal entry creation unit 102d, and a settlement report creation unit 102e.

[0035] The single-entity settlement unit 102a calculates the single-entity correction amount to be booked for the SPC's merchant and / or anonymous syndicate based on the settlement period and debit / credit detail data, and updates the debit / credit detail data with single-entity correction data including the single-entity correction amount to be booked. Here, when the settlement period is set on the automatic journal entry creation screen, the single-entity settlement unit 102a may calculate the single-entity correction amount to be booked for the SPC's merchant and / or anonymous syndicate using the calculation of accrued income / expenses and prepaid income / expenses based on the settlement period and debit / credit detail data, and update the debit / credit detail data with single-entity correction data including the single-entity correction amount to be booked.

[0036] The conversion update unit 102b calculates the current period accounting amount using the foreign exchange conversion on the actual date of the fiscal year of the settlement period based on the settlement period and the debit / credit detail data, updates the debit / credit detail data with the current period accounting data including the current period accounting amount, and based on the updated debit / credit detail data, calculates the actual yen amount and the foreign exchange gain / loss using the foreign exchange conversion on the actual date of the fiscal year of the settlement period, and updates the debit / credit detail data with the actual yen data including the actual yen amount and the foreign exchange gain / loss. Here, when the settlement period is set on the journal voucher automatic creation screen, the conversion update unit 102b may calculate the current period accounting amount using the foreign exchange conversion on the actual date of the fiscal year of the settlement period based on the settlement period and the debit / credit detail data, update the debit / credit detail data with the current period accounting data including the current period accounting amount, and based on the updated debit / credit detail data, calculate the actual yen amount and the foreign exchange gain / loss using the foreign exchange conversion on the actual date of the fiscal year of the settlement period, and update the debit / credit detail data with the actual yen data including the actual yen amount and the foreign exchange gain / loss.

[0037] The consolidated settlement unit 102c calculates the consolidated correction accounting amount of the SPC based on the settlement period and the debit / credit detail data, and updates the debit / credit detail data with the consolidated correction data including the consolidated correction accounting amount. Here, when the parent company of the SPC is included in the anonymous association and the settlement period is set on the journal voucher automatic creation screen, the consolidated settlement unit 102c may calculate the consolidated correction accounting amount of the SPC using the split calculation of accounts receivable / payable and prepaid / accrued expenses based on the settlement period and the debit / credit detail data, and update the debit / credit detail data with the consolidated correction data including the consolidated correction accounting amount.

[0038] The journal entry creation unit 102d creates journal entry data. Here, the journal entry creation unit 102d may create individual correction journal entry data for the business operator and / or the anonymous association during the settlement period by creating journal entries for unbilled and unpaid amounts, prepaid and advance payments, and long and short transfers based on the journal entry definition master and the deposit and withdrawal detail data. Further, the journal entry creation unit 102d may create deposit and withdrawal journal entry data for the business operator and / or the anonymous association during the settlement period by creating journal entries for the actual deposit and withdrawal results recorded in the current period based on the journal entry definition master and the deposit and withdrawal detail data. Further, the journal entry creation unit 102d may create consolidation correction journal entry data for the settlement period by creating journal entries for unbilled and unpaid amounts, prepaid and advance payments, and long and short transfers based on the journal entry definition master and the consolidation correction data, and may create offset journal entry data for the individually corrected recorded amounts based on the journal entry definition master and the individual correction data. Further, when the SPC is a consolidation target, the journal entry creation unit 102d may create individually corrected replicated journal entry data by replicating the individually corrected journal entry data of the business operator during the settlement period. Further, when the SPC is a consolidation target, the journal entry creation unit 102d may create deposit and withdrawal replicated journal entry data by replicating the deposit and withdrawal journal entry data of the business operator during the settlement period.

[0039] The financial statement creation unit 102e identifies the settlement period number based on the deposit and withdrawal detail data and creates financial statement data for the business operator, the anonymous association, or the consolidation with the settlement period number set. Here, when the target period is set on the financial statement screen and the business operator, the anonymous association, or the consolidation is set as the output target classification, the financial statement creation unit 102e may identify the settlement period number based on the SPC settlement period master and the deposit and withdrawal detail data and create financial statement data for the business operator, the anonymous association, or the consolidation with the settlement period number set. Further, the financial statement creation unit 102e may output (display or print output) the financial statement data.

[0040] [3. Specific Example] The specific example of this embodiment will be described with reference to FIGS. 3 and 6 to 42.

[0041] [SPC Management Process] Here, referring to FIG. 6, an example of the SPC management process in this embodiment will be described. FIG. 6 is a flowchart showing an example of the processing of the SPC management device 100 in this embodiment.

[0042] As shown in FIG. 6, when the settlement period is set on the journal voucher automatic creation screen by the user via the input device 112, the single-entity settlement section 102a calculates the single-entity correction posting amounts for the SPC operators and / or the anonymous association using the split calculation of accounts receivable / payable and prepaid / accrued expenses based on the settlement period and the debit / credit detail data stored in the accounting database 106a, and updates the debit / credit detail data with the single-entity correction data including the single-entity correction posting amounts (step SA-1).

[0043] Then, the journal creation section 102d creates the single-entity correction journal data for the operators and / or the anonymous association during the settlement period by creating journals for accounts receivable / payable, prepaid / accrued expenses, and long / short transfers based on the journal definition master and the debit / credit detail data stored in the accounting database 106a (step SA-2).

[0044] When the settlement period is set on the journal voucher automatic creation screen by the user via the input device 112, the conversion update section 102b calculates the current period posting amount using the foreign exchange conversion on the actual date of the settlement period based on the settlement period and the debit / credit detail data stored in the accounting database 106a, updates the debit / credit detail data with the current period posting data including the current period posting amount, calculates the actual yen amount and the foreign exchange gain / loss using the foreign exchange conversion on the actual date of the settlement period based on the updated debit / credit detail data, and updates the debit / credit detail data with the actual yen data including the actual yen amount and the foreign exchange gain / loss (step SA-3).

[0045] Then, the journal creation section 102d creates the debit / credit journal data for the operators and / or the anonymous association during the settlement period by creating journals for the debit / credit actual results posted in the current period based on the journal definition master and the debit / credit detail data stored in the accounting database 106a (step SA-4).

[0046] When the parent company of the SPC is included in the anonymous association and the settlement period is set on the journal voucher automatic creation screen via the input device 112 by the user, the consolidated settlement section 102c calculates the consolidated correction amount to be recorded for the SPC using the split calculation of accounts receivable / payable and prepaid / accrued expenses based on the settlement period and the debit / credit detail data stored in the accounting database 106a, and updates the debit / credit detail data with the consolidated correction data including the consolidated correction amount to be recorded (step SA-5).

[0047] Then, the journal entry creation section 102d creates the consolidated correction journal entry data for the settlement period by creating journal entries for accounts receivable / payable, prepaid / accrued expenses, and over / short transfers based on the journal entry definition master and the consolidated correction data, and creates the offset journal entry data for the amount to be recorded for single-entity correction based on the journal entry definition master and the single-entity correction data (step SA-6).

[0048] When the target period is set on the financial statement screen via the input device 112 by the user and the output target category is set to business operator, anonymous association, or consolidation, the financial statement creation section 102e identifies the settlement period number based on the SPC settlement period master and the debit / credit detail data stored in the accounting database 106a, creates the financial statement data for the business operator, anonymous association, or consolidation with the settlement period number set, and causes the financial statement data to be printed and output to the output device 114 (step SA-7), and ends the process.

[0049] Here, with reference to FIGS. 3 and 7 to 42, an example of the SPC management process in the present embodiment will be described. FIGS. 7 to 42 are diagrams showing an example of the SPC management process in the present embodiment.

[0050] In the present embodiment, in order to subtract the accounts receivable recorded in the previous period from the current period (when actually received), the processes are executed in the order of process 2, process 1, and process 3. In normal business operations, the processes are executed in the order of process 1, process 2 (in the case of an SPC subject to consolidation), and process 3.

[0051] First, in this embodiment, as shown in FIG. 7, as a "pre - processing" of Process 2, when the settlement period set in the SPC settlement period master is input as the settlement period designated on the screen and the "pre - processing" button is pressed, calculation processing and update processing are executed as shown in FIGS. 8 to 12. As shown in FIG. 7, the "current period recording area", "actual result (yen currency) area", "single - entity correction area", and "linked correction area" of the debit - credit detail data before update all remain with the initial values: blank / NULL.

[0052] And, as shown in FIG. 13, in this embodiment, #2 and #4 of the "single - entity correction area" set in the debit - credit detail data are updated.

[0053] Then, in this embodiment, as a "execution processing" of Process 2, when the settlement period set in the SPC settlement period master is input as the settlement period designated on the screen and the "execution" button is pressed, as shown in FIGS. 14 to 17, journal - entry creation processing is executed.

[0054] And, as a "pre - processing" of Process 1, when the settlement period set in the SPC settlement period master is input as the settlement period designated on the screen and the "pre - processing" button is pressed, as shown in FIGS. 18 to 21, calculation processing and update processing are executed. As shown in FIG. 19, the "current period recording area", "actual result (yen currency) area", and "linked correction area" of the debit - credit detail data before update all remain with the initial values: blank / NULL.

[0055] And, as shown in FIGS. 22 and 23, in this embodiment, the "current period recording area" and "actual result (yen currency) area" set in the debit - credit detail data are updated.

[0056] Then, as a "execution processing" of Process 1, when the settlement period set in the SPC settlement period master is input as the settlement period designated on the screen and the "execution" button is pressed, as shown in FIGS. 24 to 30, journal - entry creation processing is executed.

[0057] And, as shown in FIG. 31, in the present embodiment, as the "preprocessing" of Process 3, when the accounting period set in the SPC accounting period master is input as the screen-specified accounting period and the "preprocessing" button is pressed, calculation processing and update processing are executed. Note that in the present embodiment, since it also supports quarterly accounting periods, it may be possible to specify the screen without restrictions.

[0058] And, in the present embodiment, as the "execution processing" of Process 3, as shown in FIG. 32, when the accounting period set in the SPC accounting period master is input as the screen-specified accounting period and the "execute" button is pressed, as shown in FIGS. 32 to 38, journal entry creation processing is executed. Note that in the present embodiment, since it also supports quarterly accounting periods, it may be possible to specify the screen without restrictions.

[0059] And, in the present embodiment, as shown in FIG. 39, when the target period or the like is input and the "print button" is pressed, as shown in FIGS. 3 and 39 to 42, the title, accounting period number, company name to be printed on the financial report, and the extraction conditions for the journal data as the source of the financial report are controlled and printed out. Here, as shown in FIG. 42, in printing the company name in the present embodiment, according to the set conditions, the SPC name with the most recent revision date is acquired from the SPC history master and set. Also, as shown in FIG. 3, in printing the journal data to be extracted in the present embodiment, the voucher category of the target journal data is set for each output category.

[0060] [4. Contribution to the Sustainable Development Goals (SDGs) Led by the United Nations] According to the present embodiment, it is possible to contribute to improving business efficiency and promoting appropriate management decisions of the enterprise, so it is possible to contribute to Goals 8 and 9 of the SDGs.

[0061] Also, according to the present embodiment, it is possible to contribute to reducing waste loss and promoting paperless and digitalization, so it is possible to contribute to Goals 12, 13, and 15 of the SDGs.

[0062] In addition, according to this embodiment, since it can contribute to strengthening control and governance, it becomes possible to contribute to Goal 16 of the SDGs.

[0063] [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.

[0064] For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all or part of the processes described as being manually performed can be automatically performed by a known method.

[0065] 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 this specification and the drawings, they can be arbitrarily changed unless otherwise specified.

[0066] Regarding the SPC management device 100, each illustrated component is a functional concept, and it is not necessarily physically configured as illustrated.

[0067] For example, regarding the processing functions provided by the SPC 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 the information processing device to execute the processing described in the present embodiment, and is mechanically read by the SPC management device 100 as necessary. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM and constitutes the control unit in cooperation with the CPU.

[0068] Further, this computer program may be stored in an application program server connected to the SPC management device 100 via an arbitrary network, and all or part of it can be downloaded as necessary.

[0069] Also, a program for executing the processes 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, etc.

[0070] 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 distributed as a plurality of modules or libraries, or those that achieve their functions in cooperation with another program 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 this embodiment, well-known configurations and procedures can be used.

[0071] 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.

[0072] Further, the SPC management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the SPC management device 100 may be realized by installing software (including a program or data, etc.) for realizing the processes described in the present embodiment in the device.

[0073] Furthermore, the specific form of the distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in arbitrary units according to various additions or according to the function load. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

Industrial Applicability

[0074] The present invention is useful in industries such as the leasing industry that conducts large-scale leasing businesses such as aircraft or containers, including the JOLCO business.

Explanation of Signs

[0075] 100 SPC management device 102 Control unit 102a Single-entity settlement unit 102b Conversion update unit 102c Consolidated settlement unit 102d Journal creation unit 102e Settlement report creation unit 104 Communication interface unit 106 Storage unit 106a Accounting database 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims

1. An SPC management device comprising a memory unit and a control unit, wherein the memory unit stores accounting memory means for storing debit / credit detail data of Japanese-style operating lease debit / credit details, in which the journal voucher classification, budgeted amount, calculation start date, calculation end date, actual performance date, and actual performance amount are associated and set, and a journal definition master in which the accounting items for the debit / credit details are set, and includes wherein the control unit when a settlement period is set on the journal voucher automatic creation screen, calculates the individual correction amount to be recorded for the SPC operator and / or the anonymous association using the split calculation of accounts receivable / payable and prepaid / advance payments based on the settlement period and the debit / credit detail data, and updates the debit / credit detail data with individual correction data including the individual correction amount to be recorded; individual settlement means, creates individual correction journal data for the operator and / or the anonymous association during the settlement period by creating journals for accounts receivable / payable, prepaid / advance payments, and over / short transfers based on the journal definition master and the debit / credit detail data; individual correction journal creation means, characterized in that it is provided with an SPC management device.

2. The control unit when the settlement period is set on the journal voucher automatic creation screen, calculates the current period amount to be recorded using the foreign exchange conversion on the actual performance date of the settlement period based on the settlement period and the debit / credit detail data, updates the debit / credit detail data with current period amount data including the current period amount to be recorded, and based on the updated debit / credit detail data, calculates the actual yen amount and the foreign exchange gain / loss using the foreign exchange conversion on the actual performance date of the settlement period, and updates the debit / credit detail data with actual yen data including the actual yen amount and the foreign exchange gain / loss; conversion update means, creates debit / credit journal data for the operator and / or the anonymous association during the settlement period by creating journals for the actual debit / credit performance recorded in the current period based on the journal definition master and the debit / credit detail data; debit / credit journal creation means, The SPC management device according to claim 1, further characterized in that it is provided.

3. The control unit When the parent company of the SPC is included in the anonymous association and the settlement period is set on the journal voucher automatic creation screen, based on the settlement period and the debit and credit detail data, the split calculation of the unbilled and prepaid amounts is used to calculate the consolidated adjustment amount to be recorded for the SPC, and the debit and credit detail data is updated with the consolidated adjustment data including the consolidated adjustment amount to be recorded. A consolidated settlement means; Based on the journal definition master and the consolidated adjustment data, consolidated adjustment journal data for the settlement period is created by creating the journals for the unbilled, prepaid, and over / short transfers, and based on the journal definition master and the individual correction data, offset journal data for the individually corrected amount to be recorded is created. A consolidated adjustment journal creation means; The SPC management device according to claim 2, further comprising:

4. The individual correction journal creation means The SPC management device according to claim 1, further characterized in that when the SPC is a consolidation target, individual correction replicated journal data obtained by replicating the individual correction journal data of the operator in the settlement period is created.

5. The debit and credit journal creation means The SPC management device according to claim 2, further characterized in that when the SPC is a consolidation target, debit and credit replicated journal data obtained by replicating the debit and credit journal data of the operator in the settlement period is created.

6. The accounting storage means An SPC settlement period master in which the settlement period, the first day of the period, and the last day of the period are associated and set, Further stores The control unit When the target period is set on the settlement report screen and the operator, the anonymous association, or consolidation is set as the output target classification, based on the SPC settlement period master and the debit and credit detail data, the settlement period number is specified, and settlement report data for the operator, the anonymous association, or the consolidation with the settlement period number set is created. A settlement report creation means; The SPC management device according to any one of claims 1 to 5, further comprising:

7. An SPC management method for causing an SPC management device including a storage unit and a control unit to execute, The storage unit Accounting storage means for storing the debit / credit details data of the Japanese-style operating lease debit / credit details, in which the voucher classification, planned amount, calculation start date, calculation end date, actual performance date, and actual performance amount are linked and set, and the journal definition master in which the account items for the debit / credit details are set. Comprising Executed in the control unit When the settlement period is set on the journal voucher automatic creation screen, based on the settlement period and the debit / credit details data, using the split calculation of accounts receivable / payable and prepaid / accrued expenses, calculate the individual correction amount to be recorded for the SPC's operator and / or the anonymous association, and update the debit / credit details data with the individual correction data including the individual correction amount to be recorded. The individual settlement step. Based on the journal definition master and the debit / credit details data, create the individual correction journal data for the operator and / or the anonymous association during the settlement period by creating journals for accounts receivable / payable, prepaid / accrued expenses, and over / short transfers. The individual correction journal creation step. An SPC management method characterized by including the above.

8. An SPC management program for causing an SPC management device including a storage unit and a control unit to execute, The storage unit Accounting storage means for storing the debit / credit details data of the Japanese-style operating lease debit / credit details, in which the voucher classification, planned amount, calculation start date, calculation end date, actual performance date, and actual performance amount are linked and set, and the journal definition master in which the account items for the debit / credit details are set. Comprising In the control unit When the settlement period is set on the journal voucher automatic creation screen, based on the settlement period and the debit / credit details data, using the split calculation of accounts receivable / payable and prepaid / accrued expenses, calculate the individual correction amount to be recorded for the SPC's operator and / or the anonymous association, and update the debit / credit details data with the individual correction data including the individual correction amount to be recorded. The individual settlement step. Based on the journal definition master and the debit / credit details data, create the individual correction journal data for the operator and / or the anonymous association during the settlement period by creating journals for accounts receivable / payable, prepaid / accrued expenses, and over / short transfers. The individual correction journal creation step. An SPC management program for causing the above to be executed.

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