Business support device, business support method, and business support program

Abstract

To provide a business support device, a business support method, and a business support program that enable accurate accounting of payroll in a department where it is generated according to a type of payroll.SOLUTION: A determination unit determines a department to which a payee belongs that corresponds to a basic salary and a variable salary, on the basis of accounting department specific information that is set for each combination of a variable pay item category, set for each basic salary and variable pay and indicating whether an item is subject to recording of the amount corresponding to a previous working period, and a variable pay previous month category indicating whether variable pay is calculated based on the previous working period or not, and that indicates whether to detect a department of a previous working period or a department of a current working period as a department to which a salary is paid, by referring to a storage unit that stores a department to which a payee has belonged in a previous working period and a department to which the payee belongs in a current working period. A journal data generation unit generates and outputs journal data in which a debit department for the basic salary and the variable salary is the department of the previous working period or the department of the current working period, as a department to which a salary is paid determined by the determination unit.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] Patent Document 1 (JP Patent Publication No. 2022-135330) discloses an attendance system that centralizes and manages attendance information, and provides workers with a health management service that early identifies and recommends treatment for factors that could lead to lateness, early departure for treatment, unauthorized absence, or early departure from work, and also measures work efficiency and the abilities of employees and compares them with attendance information to improve work efficiency.

[0003] In paragraph 0015 of Patent Document 1, it is stated that employee information is compiled for each department and each payday, including the hiring and resignation list, paid vacation management ledger, and personal information ledger. In addition, in paragraph 0018 of Patent Document 1, it is stated that in response to worker transfers, it is possible to grasp attendance status in real time and manage workplaces with different working and pay conditions, not just on a monthly basis. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Publication No. 2022-135330 Summary of the Invention [Problem to be solved by the invention]

[0005] Depending on the type of salary, it may be necessary to calculate the amount for a different calculation period. Also, due to transfers of the salary recipient, the department to which the employee belongs may be different between the previous salary calculation period and the current salary calculation period. In such cases, it was difficult to accurately record the amount in the department where the salary was incurred according to the type of salary.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that enable accurate accounting processing of salaries in the department where the salary is generated according to the type of salary. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention detects the department of the previous working period as the department to which the salary is paid, which is set for each combination of a variable pay item classification indicating whether or not the item is subject to the recording of the amount corresponding to the previous working period, and a variable pay previous month classification indicating whether or not the variable pay is calculated for the previous working period, which are set for at least a basic pay, which is a pay that does not fluctuate for work in a predetermined working period, and a variable pay, which is a pay that fluctuates depending on the working hours of work outside of the regular working hours in the working period, and and a judgment unit that refers to a memory unit that stores the department to which the payee belonged in the previous working period and the department to which the payee belonged in the current working period, based on accounting department identification information that indicates whether to detect the department to which the payee belongs. The judgment unit also has a journal data generation unit that refers to a journal entry memory unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and variable pay are set, and generates and outputs journal entry data in which the debit accounting department for the basic salary and variable pay is the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period, as determined by the judgment unit.

[0008] In order to solve the above-mentioned problems and achieve the object, the business support method according to the present invention is characterized in that the determination unit detects the department of the previous working period as the department to which the salary is paid, which is set for each combination of a variable pay item classification indicating whether or not the item is subject to recording of an amount corresponding to the previous working period, and a variable pay previous month classification indicating whether or not the variable pay is calculated for the previous working period, which are set for at least a basic pay, which is a pay that does not fluctuate for work in a predetermined working period, and a variable pay, which is a pay that fluctuates depending on the working hours of work outside of the regular working hours in the working period, and The system has a judgment step in which, based on accounting department specification information indicating whether to detect a department, a memory unit is referenced in which the department to which the payee belonged in the previous working period and the department to which the payee belonged in the current working period are stored, and the department to which the payee belongs that corresponds to the basic salary and variable pay; and a journal data generation step in which a journal data generation unit references a journal storage unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and variable pay are set, and generates and outputs journal data in which the debit accounting department for the basic salary and variable pay is the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period determined by the judgment unit.

[0009] In order to solve the above-mentioned problems and achieve the object, the business support program of the present invention causes a computer to detect the department of the previous working period as the department to which the salary is paid, which is set for each combination of a variable pay item classification indicating whether or not the item is subject to recording of the amount corresponding to the previous working period, and a variable pay previous month classification indicating whether or not the variable pay is calculated for the previous working period, at least for a basic pay which is a salary that does not fluctuate for work in a predetermined working period, and a variable pay which is a salary that fluctuates depending on the working hours of work outside of the regular working hours in the working period. The system functions as a judgment unit that refers to a memory unit that stores the department to which the payee belonged in the previous working period and the department to which the payee belonged in the current working period, based on accounting department identification information that indicates whether to detect the department to which the payee belonged in the previous working period, and determines the department to which the payee belongs that corresponds to the basic salary and variable pay, and a journal data generation unit that refers to a journal entry memory unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and variable pay are set, and generates and outputs journal entry data in which the debit accounting department for the basic salary and variable pay is the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period determined by the judgment unit. [Effects of the Invention]

[0010] The present invention enables accurate accounting of payroll in the department where it is generated according to the type of payroll. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a block diagram illustrating a hardware configuration of a task assistance device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a payment date master table provided in the business support device according to the embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of an item master table provided in the task assistance device according to the embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of a journal master table provided in the business support device according to the embodiment. [Figure 5] FIG. 5 is a diagram illustrating an example of employee information stored in a department information table provided in the business support device according to the embodiment. [Figure 6] FIG. 6 is a diagram illustrating an example of an employee information table provided in the business support device according to the embodiment. [Figure 7] FIG. 7 is a diagram illustrating an example of a working conditions master table provided in the business support device according to the embodiment. [Figure 8] FIG. 8 is a diagram illustrating an example of the variable data stored in the variable data storage unit provided in the task assistance device according to the embodiment. [Figure 9] FIG. 9 is a diagram illustrating an example of a payroll calculation processing screen displayed on the business support device according to the embodiment. [Figure 10] FIG. 10 is a diagram illustrating an example of employee salary data stored in an employee salary data storage unit provided in the business support device according to the embodiment. [Figure 11] FIG. 11 is a diagram illustrating an example of a journal entry creation processing screen displayed on the business support device according to the embodiment. [Figure 12] FIG. 12 is a diagram illustrating an example of update rules stored in the update rule storage unit of the task assistance device according to the embodiment. [Figure 13] FIG. 13 is a diagram showing an example of journalized salary data when an employee belongs to the same department last month and this month. [Figure 14] FIG. 14 is a diagram showing an example of journalized salary data when an employee belongs to a different department this month than last month. DETAILED DESCRIPTION OF THE INVENTION

[0012] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS A task support device according to an embodiment of the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0013] (overview) A typical breakdown of salary payment is known to be fixed salary and variable salary (overtime pay, etc.). In addition, depending on the company, for example, fixed salary may be paid on the 25th of the month, with closing at the end of the month, and variable salary may be paid on the 25th of the following month, with closing at the end of the month, and the payment of variable salary (attendance portion) may be delayed by, for example, one month.

[0014] In a typical payroll system, only the department to which an employee belongs at the time of payroll payment is recorded. Therefore, as mentioned above, if there is a difference between the payment dates of fixed pay and variable pay, it can be difficult to record the variable pay in the department to which the employee belonged during the calculation period of the variable pay. In this case, the accounting staff must record the pay corresponding to the transfer of departments outside the payroll system.

[0015] The business support device of the embodiment allows the department in which the payroll (labor costs) to be recorded can be set to "the previous month or the current month" as desired, and automatically determines the labor cost recording department for the variable payroll (the department to which the employee belonged in the previous month or the department to which the employee belonged in the current month) depending on the timing of payment of the variable payroll (overtime pay, etc.) (payment in the previous month or the current month). This makes it possible to record the payroll in the accurate department in which the payroll is generated (the department to which the employee belonged during the calculation period of that payroll) depending on the type of payroll, such as fixed payroll or variable payroll.

[0016] (Hardware configuration) As shown in FIG. 1, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 corresponds to a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to achieve a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0017] The storage unit 2 may be, for example, a read-only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores a business support program that enables accurate accounting of payroll in the department where the payroll is generated based on the type of payroll. The storage unit 2 also includes a pay date master table 11, an item master table 12, a journal entry master table 13, a department information table 14, an employee information table 15, a working conditions master table 16, a variable data storage unit 17, an employee payroll data storage unit 18, an update rule storage unit 19, and a journal entry data storage unit 20, each of which is a storage area.

[0018] The payment date master table 11 stores the payment date classification for each salary payment year and month, the transfer year and month, and the month before overtime classification, as shown in Figure 2. In this example, the default working period is one month. Therefore, as shown in Figure 2, salary payments are made each month, for example, January 2023, February 2023, March 2023, etc.

[0019] The pay date indicates the date of each month on which salaries are paid. In the example in Figure 2, full-time employees are paid on the 25th of each month, and part-time employees are paid on the 15th of each month.

[0020] The transfer date is the date set in the payment date category, or if the date set in the payment date category is a bank holiday, the bank's business day before the date set in the payment date category.

[0021] The previous month overtime classification (an example of the previous month variable pay classification) indicates the timing of payment of overtime pay (variable pay). In other words, the previous month overtime classification is information that indicates whether overtime pay, which is an example of variable pay, is calculated based on the working period of the previous month. Figure 2 shows an example of a setting in which overtime pay (variable pay) is calculated based on the working hours of the previous month for all full-time and part-time workers.

[0022] As shown in Fig. 3, the item master table 12 stores overtime item classifications (examples of variable pay item classifications) associated with pay items such as basic salary, overtime pay, first other payment, and second other payment. The overtime item classification is information indicating whether the pay item is an item subject to recording of the amount corresponding to the previous working period. In this example, the pay calculated for the previous month's working period is overtime pay, so as shown in Fig. 3, the overtime item classification "subject" is set for the pay item for overtime pay, indicating that it is an item subject to recording of the amount corresponding to the previous working period, and the pay items for basic salary, first other payment, and second other payment are set to the overtime item classification "not subject" to recording of the amount corresponding to the previous working period.

[0023] The journal entry master table 13 stores the debit and credit accounting items and accounting departments for each of the above-mentioned payroll items, as shown in Figure 4. The debit accounting items and credit accounting items are the items used when creating the journal entry. The debit accounting department and credit accounting department are set to indicate whether or not they are subject to department management. If "Not applicable" is set as the debit accounting department or credit accounting department, this indicates that the payroll item is not subject to department management.

[0024] In addition, when "Target (Basic)" is set as the debit or credit recording department, the update rule memory unit 19 shown in Figure 12 is referenced based on the combination of the previous month's overtime classification in the payment date master table 11 and the overtime item classification in the item master table 12, and the department to which the employee belongs for the current month or the previous month is set as the debit or credit recording department for that salary item.

[0025] Furthermore, when "Target (Exception - Current Month)" is set as the debit or credit department, the department to which the employee belongs for the current month stored in the employee information table 15 in Fig. 6 is set. Furthermore, when "Target (Exception - Previous Month)" is set as the debit or credit department, the department to which the employee belongs for the previous month stored in the employee information table 15 in Fig. 6 is set.

[0026] In the example in Figure 4, for the basic salary salary item, the debit accounting item is set to "Salary (basic salary)", the debit accounting department is set to "Target (basic)", the credit accounting item is set to "Accrued expenses", and the credit accounting department is set to "Not target".

[0027] In addition, for the overtime pay salary item, "Salary (overtime)" is set as the debit accounting item, "Target (basic)" as the debit accounting department, "Accrued expenses" is set as the credit accounting item, and "Not subject" as the credit accounting department.

[0028] Additionally, for the first other payment salary item, the debit accounting item is set to "Salary (first other payment)," the debit accounting department is set to "Target (Exception - Current Month)," the credit accounting item is set to "Accrued Expenses," and the credit accounting department is set to "Not Target."

[0029] For the second other payment salary item, the debit accounting item is "Salary (second other payment)", the debit accounting department is "Target (Exception - Current Month)", the credit accounting item is "Accrued Expenses", and the credit accounting department is "Not Target".

[0030] The department information table 14 stores department codes and department names in association with each other, as shown in Fig. 5. The example in Fig. 5 shows that the department name for the department code "110" is "Department A," the department name for the department code "220" is "Department B," and the department name for the department code "222" is "Department C."

[0031] The employee information table 15 stores the salary payment year and month, employee code, payment date classification, and the department to which the employee belongs, each associated with the other, as shown in Figure 6. The example in Figure 6 shows that there is no change in the department to which the employee with employee code "100001" belongs, but the employee with employee code "100002" belonged to Department A (department code 110) in October 2023, but was transferred to Department C (department code 222) in November 2023.

[0032] As shown in Figure 7, the working conditions master 16 stores the pay date category, the number of monthly scheduled working days, the number of daily scheduled working hours, and the overtime premium rate, each associated with the other. The pay date category is the salary payment date set for each full-time employee or part-time worker, as described above. The number of monthly scheduled working days is the number of standard working days in a month, which in the example of Figure 7 is "20 days" for both full-time employees and part-time workers. The standard daily working hours are the standard working hours per day, which in the example of Figure 7 is "8 hours" for both full-time employees and part-time workers. The overtime premium rate is a coefficient used when calculating overtime pay, which in the example of Figure 7 is "1.25" for both full-time employees and part-time workers.

[0033] The variable data storage unit 17 stores the payment amounts of the first and second other payments, the employee code of the employee to whom the payment was made, the overtime hours, and the salary payment year and month, each associated with each other, as shown in Figure 8. The example in Figure 8 is an example in which an accounting staff member inputs "20 hours" of overtime hours for the period from October 1, 2023 to October 31, 2023, as the variable data for November 2023 for an employee with employee code "100001," inputs "21,000 yen" as the amount of the first other payment for the period from November 1, 2023 to November 31, 2023, and inputs "2,100 yen" as the amount of the second other payment for the period from November 1, 2023 to November 31, 2023. Based on this input by the accounting staff, the data generation unit 24 generates variable data for the employee with the employee code "100001" shown in FIG.

[0034] 8 shows an example in which an accounting staff member inputs "21 hours" of overtime hours for the period from October 1, 2023 to October 31, 2023 as variable data for November 2023 for an employee with employee code "100002," inputs "22,000 yen" as the amount of the first other payment for the period from November 1, 2023 to November 31, 2023, and inputs "2,200 yen" as the amount of the second other payment for the period from November 1, 2023 to November 31, 2023. Based on such input by the accounting staff, the data generation unit 24 generates variable data for the employee with employee code "100001" shown in FIG. 8 and stores it in the variable data storage unit 17.

[0035] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as a judgment unit 21, a display control unit 22, a calculation unit 23, a data generation unit 24, and a journal data generation unit 25, as shown in Figure 1.

[0036] In this example, the description will be given assuming that the determination unit 21 to the journal data generation unit 25 are realized by software based on a business support program, but some or all of the determination unit 21 to the journal data generation unit 25 may be realized by hardware. In either case, the same effects as those described below can be obtained.

[0037] The judgment unit 21 determines the department to which the payee belongs that corresponds to the basic salary and variable salary by referring to the memory unit (employee information table 15 in Figure 6) that stores the department to which the payee belonged in the previous working period and the department to which the payee belongs in the current working period, based on the variable salary item classification (overtime item classification in the item master table 12 in Figure 3) that indicates whether the item is to be recorded for the amount corresponding to the previous (previous month) working period, and the variable salary previous month classification that indicates whether the variable salary is calculated for the previous working period, which are set for each combination of the basic salary, which is a salary that does not change for work done during a specified working period, and the variable salary, which is a salary that changes depending on the working hours of work outside of the standard working hours during the working period.

[0038] The journal data generation unit 25 refers to the journal storage unit (journal master table 13 in Figure 4) in which debit accounting items, debit accounting departments, credit accounting items and credit accounting departments for basic salary and variable salary are set, and generates and outputs journal data in which the debit accounting department for basic salary and variable salary is the department to which the employee belonged in the previous working period or the department to which the employee belonged in the current working period, as determined by the judgment unit 21.

[0039] In addition, the judgment unit 21 determines the department to which the payee belongs in the previous working period, which will be the department to which the payee belongs, by referring to the memory unit (employee information table 15 in Figure 6) based on the accounting department identification information (accounting department identification information in the update rule memory unit 19 in Figure 12) that specifies the department to which the payee belongs, which is obtained when the combination of the variable pay previous month classification and variable pay item classification is a combination of the variable pay previous month classification indicating that the variable pay is calculated for the previous working period and the variable pay item classification indicating that the item is to be accounted for the amount corresponding to the previous working period.

[0040] In this case, when the combination of variable pay previous month classification and variable pay item classification is a combination of variable pay previous month classification indicating that variable pay is calculated for the previous working period and variable pay item classification indicating that the item is subject to recording of the amount corresponding to the previous working period, the journal data generation unit 25 generates and outputs journal data in which the department to which the payee belongs for the previous working period, which is determined by the judgment unit 21, is the department to which the payee belongs, as determined by the judgment unit 21, as the debit recording department.

[0041] In addition, the judgment unit 21 determines the department to which the payee belongs for the current working period, which will be the department to which the payee belongs, by referring to the memory unit (employee information table 15 in Figure 6) based on the accounting department identification information (accounting department identification information in the update rule memory unit 19 in Figure 12) that specifies the department to which the payee belongs for the current working period, which is obtained when the combination of the variable pay previous month classification and variable pay item classification is a combination of the variable pay previous month classification indicating that the variable pay is calculated for the previous working period and the variable pay item classification indicating that the item is not subject to accounting for the amount corresponding to the previous working period.

[0042] In this case, when the combination of variable pay previous month classification and variable pay item classification is a combination of a variable pay previous month classification indicating that variable pay is calculated for the previous working period and a variable pay item classification indicating that the item is not subject to accounting for the amount corresponding to the previous working period, the journal data generation unit 25 generates and outputs journal data in which the department to which the payee belongs for the current working period, which is determined by the judgment unit 21, is the debit accounting department.

[0043] The display control unit 22 displays, via the output device 7, a payroll calculation processing screen (see FIG. 9) and a journal entry creation processing screen (see FIG. 11), which will be described later.

[0044] The calculation unit 23 calculates the basic salary etc. for the current month and the overtime pay for the previous month, and adds them together to calculate the salary for the current month.

[0045] The data generating unit 24 generates various data such as the employee information shown in FIG. 6, the fluctuation data shown in FIG. 8, and the salary data of each employee calculated by the calculating unit 23 (see FIG. 10).

[0046] (Operation of the embodiment) In the business support device 1 of this embodiment, the journal data generation unit 25 generates journal data for the salary recorded for each employee, etc., based on the monthly salary of each full-time employee and part-time worker. The salary calculation process and journal entry creation process described below are executed by the control unit shown in Fig. 1 functioning as the determination unit 21 to the journal data generation unit 25 based on the business support program.

[0047] (Payroll processing) When calculating payroll, the accounting staff inputs the basic salary for each employee, etc. The data generation unit 24 generates employee payroll data, such as the example shown in FIG. 10, including the input basic salary for each employee, etc., and each month, and stores the data in the employee payroll data storage unit 18.

[0048] Next, the accounting staff specifies the display of the payroll calculation processing screen via the input device 6. When this specification operation is performed, the display control unit 22 displays the payroll calculation processing screen shown in FIG. 9 via the output device 7. The accounting staff inputs the payroll payment date and the payment date classification indicating the payroll payment date of employees, etc., as explained using FIG. 2, into this payroll calculation processing screen, and operates the "Execute" button. The example in FIG. 9 is an example in which "November 2023" is input (or selected) as the payroll payment date, and "Employees on the 25th" is input (or selected) as the payment date classification.

[0049] When the execute button is operated, the data generation unit 24 first references the variable data storage unit 17 illustrated in Figure 8 and detects the amount of the first other payment and the amount of the second other payment for each employee for "November 2023," which is specified as the salary payment date. Then, the data generation unit 24 generates variable data including the detected amount of the first other payment and the amount of the second other payment as the amount of the first other payment and the amount of the second other payment for the corresponding employee, as shown in Figure 10, and stores this data in the variable data storage unit 17.

[0050] Next, the calculation unit 23 obtains the employee's monthly scheduled working days (20 days), daily scheduled working hours (8 hours), and overtime premium rate (1.25) from the working condition master 16 shown in Fig. 7. The calculation unit 23 also obtains the overtime hours of each employee from the variable data storage unit 17 shown in Fig. 8. Furthermore, the calculation unit 23 obtains the amount of basic salary for each employee each month from the employee salary data storage unit 18 shown in Fig. 10.

[0051] Next, the calculation unit 23 calculates the overtime pay to be paid in November 2023 by performing the following calculation based on the various acquired information.

[0052] Overtime pay = previous month's basic salary / number of scheduled working days per month / scheduled working hours per day x overtime hours x overtime premium rate

[0053] In this example, since the salary payment year is November 2023, the basic salary for the previous month will be the amount of basic salary for October 2023.

[0054] For example, the overtime pay for November 2023 for an employee with employee code "100001" will be 160,000 yen (previous month's basic salary) ÷ 20 days (monthly scheduled working days) ÷ 8 hours (daily scheduled working hours) × 20 hours (overtime hours) × 1.25 (overtime premium rate) = 25,000 yen.

[0055] Similarly, the overtime pay for November 2023 for an employee with employee code "100002" will be 160,000 yen (previous month's basic salary) ÷ 20 days (monthly scheduled working days) ÷ 8 hours (daily scheduled working hours) × 21 hours (overtime hours) × 1.25 (overtime premium rate) = 26,250 yen.

[0056] The data generation unit 24 generates employee salary data including the calculated overtime pay for each employee for November 2023, and stores the data in the employee salary data storage unit 18 illustrated in FIG.

[0057] In this example, the breakdown of salary for the November 2023 salary payment period is as follows: The basic salary is for the period from November 1, 2023 to November 30, 2023, The overtime pay is for the period from October 1, 2023 to October 31, 2023. The first other payment is for the period from November 1, 2023 to November 30, 2023, The second other payment will be for the period from October 1, 2023 to October 31, 2023.

[0058] (Journal entry creation process) Once the employee payroll data for each employee for the current month has been generated in this way, the accounting staff performs a designation operation to display the journal entry creation processing screen via the input device 6. When this designation operation is performed, the display control unit 22 displays the journal entry creation processing screen shown in FIG. 11 via the output device 7. The accounting staff inputs the salary payment year and month, such as "November 2023," and the payment date classification, such as "Employee on the 25th," into this journal entry creation processing screen, and operates the "Execute" button.

[0059] When the "Execute" button on the journal entry creation processing screen is operated, the journal entry data generation unit 25 acquires pay items such as basic salary, overtime pay, first other payment, and second other payment from the journal entry master table 13 shown in Fig. 4. The journal entry data generation unit 25 also acquires debit items such as salary (basic salary), salary (overtime), salary (first other payment), and salary (second other payment) corresponding to each pay item from the journal entry master table 13.

[0060] In addition, the journal data generation unit 25 refers to the employee salary data storage unit 18 shown in Figure 10 and obtains the amounts corresponding to each salary item of each employee's basic salary, overtime pay, first other payment, and second other payment as debit amounts.

[0061] In addition, the journal data generation unit 25 obtains the credit item for "accrued expenses" from the journal master table 13 shown in Figure 4 as a credit item for each salary item: basic salary, overtime pay, first other payment, and second other payment.

[0062] In addition, the journal data generation unit 25 refers to the employee salary data storage unit 18 shown in Figure 10 and obtains the amounts corresponding to each salary item of each employee's basic salary, overtime pay, first other payment, and second other payment as credit amounts.

[0063] In this example, as shown in Figure 2, the previous month's overtime classification for each employee for November 2023, specified via the journal entry creation processing screen, is set to calculate overtime pay based on the previous month's working period (previous month). Furthermore, as shown in Figure 3, the overtime item classification, which indicates whether an item is subject to recording of the amount corresponding to the previous month's working period, is set to "applicable" for overtime pay, and "not applicable" for basic salary, first other payment, and second other payment.

[0064] The judgment unit 21 refers to the update rules stored in the update rule memory unit 19 shown in Figure 12 based on the combination of each employee's previous month's overtime classification set in the payment date master table 11 and the overtime item classification of each salary item set in the item master table 12, and judges, for each salary item, the department to which each employee belongs, which will be the debit department in the journal data, from the employee information table 15 shown in Figure 6.

[0065] Specifically, the previous month's overtime category for each employee in November 2023 is "previous month," and the overtime item category for each employee's basic salary is "not applicable." Therefore, the judgment unit 21 refers to the update rules in the update rule storage unit 19 shown in FIG. 12 using the combination of this "previous month" previous month's overtime category and the "not applicable" overtime item category. In this case, the recording department identification information for "Department of employee information for this month" is obtained. Therefore, the judgment unit 21 refers to the employee information table 15 shown in FIG. 6 and determines that each employee's "department for this month (November 2023)" is the debit recording department for each employee that will be recorded in the basic salary salary item.

[0066] Similarly, the previous month's overtime category for each employee in November 2023 is "previous month," and the overtime item category for the overtime pay salary item for each employee is "target." Therefore, the judgment unit 21 refers to the update rules in the update rule storage unit 19 shown in FIG. 12 using the combination of the previous month's overtime category for this "previous month" and the overtime item category of "target." In this case, the recording department identification information for "department of employee information for previous month" is obtained. Therefore, the judgment unit 21 refers to the employee information table 15 shown in FIG. 6 and determines that each employee's "department for the previous month (October 2023)" is the debit recording department for each employee that will be recorded against the overtime pay salary item.

[0067] Similarly, the previous month's overtime category for each employee in November 2023 is "previous month," and the overtime item category for the first other payment pay item for each employee is "not applicable." Therefore, the judgment unit 21 refers to the update rules in the update rule storage unit 19 shown in FIG. 12 using the combination of the previous month's overtime category for "previous month" and the overtime item category of "not applicable." In this case, the recording department identification information for "Department of employee information for this month" is obtained. Therefore, the judgment unit 21 refers to the employee information table 15 shown in FIG. 6 and determines that each employee's "department for this month (November 2023)" is the debit recording department for each employee to be recorded for the first other payment pay item.

[0068] Similarly, the previous month's overtime category for each employee in November 2023 is "previous month," and the overtime item category for the second other-paid salary item for each employee is "not applicable." Therefore, the judgment unit 21 refers to the update rules in the update rule storage unit 19 shown in FIG. 12 using the combination of the previous month's overtime category for "previous month" and the overtime item category of "not applicable." In this case, the recording department identification information for "Department of employee information for this month" is obtained. Therefore, the judgment unit 21 refers to the employee information table 15 shown in FIG. 6 and determines that each employee's "department for this month (November 2023)" is the debit recording department for each employee to be recorded for the second other-paid salary item.

[0069] Next, the journal data generation unit 25 generates the journal data shown in FIG. 13 or 14 based on the debit accounting department for each pay item of each employee determined in this way, the debit accounting items, credit accounting items, and credit accounting departments for each pay item specified in the journal master table 13 shown in FIG. 4, and the basic salary, overtime pay, amount of first other payment, and amount of second other payment for each employee for November 2023 specified in the employee pay data of FIG. 10, and stores the journal data in the journal data storage unit 20 shown in FIG. 1. The journal data stored in the journal data storage unit 20 is recorded in an accounting system, which is software provided in the business support device 1 or a server device on a network, and is then processed for accounting.

[0070] The journal data in Figure 13 is journal data for the basic salary, overtime pay, first other payment, and second other payment of an employee with an employee code of "100001" for November 2023. As can be seen from the employee information table 15 shown in Figure 6, the employee with the employee code of "100001" belongs to the same department (department code 110: department A) for the previous month, October 2023, and the current month, November 2023. Therefore, the journal data generation unit 25 generates journal data in which the department code of "110", which indicates that the department to be debited for each salary item, is entered.

[0071] That is, the accounting department identification information for basic salary for which the previous month overtime classification is "previous month" and the overtime item classification is "not applicable" is "department of employee information for the current month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for basic salary, including the debit accounting item as "salary (basic salary)", the debit accounting department as "110 (department A, the department to which the employee belongs for the current month)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", including the debit amount and the credit amount.

[0072] Furthermore, the accounting department identification information for overtime pay when the previous month's overtime work classification is "previous month" and the overtime work item classification is "target" is "department of previous month's employee information" as shown in Figure 12. In this case, the journal data generation unit 25 generates journal data for overtime pay by setting the debit accounting item to "salary (overtime)", the debit accounting department to "110 (department A, which was the department assigned in the previous month = no change in department)", the credit accounting item to "accrued expenses", and the credit accounting department to "not applicable", including the debit amount and the credit amount. Because the debit accounting department is the same for the previous month and the current month, the debit accounting department is "110 (department A)".

[0073] Furthermore, the accounting department identification information for the first other payment for which the previous overtime month category is "previous month" and the overtime item category is "not applicable" is "department of employee information for this month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for the first other payment, including the debit accounting item as "salary (first other payment)", the debit accounting department as "110 (department A)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", and includes the debit amount and the credit amount.

[0074] Furthermore, the accounting department identification information for the second other payment in which the previous month overtime classification is "previous month" and the overtime item classification is "not applicable" is "department of employee information for this month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for the second other payment, including the debit accounting item as "salary (second other payment)", the debit accounting department as "110 (department A)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", and including the debit amount and the credit amount.

[0075] In contrast, the journal data in Figure 14 is journal data for the basic salary, overtime pay, first other payment, and second other payment of an employee with an employee code of "100002" for November 2023. As can be seen from employee information table 15 shown in Figure 6, the employee with the employee code of "100002" belonged to "Department B" with a department code of "220" for the previous month of October 2023, but their department for the current month of November 2023 is "Department C" with a department code of "222."

[0076] The accounting department identification information for basic salary for which the previous month overtime classification is "previous month" and the overtime item classification is "not applicable" is "department of employee information for the current month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for basic salary, including the debit accounting item as "salary (basic salary)", the debit accounting department as "222 (department C, the department to which the employee belongs for the current month)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", including the debit amount and the credit amount.

[0077] Furthermore, the accounting department identification information for overtime pay when the previous month's overtime work classification is "previous month" and the overtime work item classification is "target" is "department of employee information from previous month," as shown in Figure 12. In this case, the journal data generation unit 25 generates journal data for overtime pay by setting the debit accounting item to "salary (overtime)," the debit accounting department to "220," which is the department code of department B to which the employee belonged last month, the credit accounting item to "accrued expenses," and the credit accounting department to "not target," including the debit amount and the credit amount. Because the debit accounting department is different between the previous month and the current month, the debit accounting department is "220 (department B)," which is the department to which the employee belonged last month.

[0078] Furthermore, the accounting department identification information for the first other payment for which the previous month overtime classification is "previous month" and the overtime item classification is "not applicable" is "department of employee information for this month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for the first other payment, including the debit accounting item as "salary (first other payment)", the debit accounting department as "222 (department C)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", and including the debit amount and the credit amount.

[0079] Furthermore, the accounting department identification information for the second other payment in which the previous month overtime classification is "previous month" and the overtime item classification is "not applicable" is "department of employee information for this month" as shown in Fig. 12. In this case, the journal data generation unit 25 generates journal data for the second other payment, including the debit accounting item as "salary (second other payment)", the debit accounting department as "222 (department C)", the credit accounting item as "accrued expenses", and the credit accounting department as "not applicable", and including the debit amount and the credit amount.

[0080] (Effects of the embodiment) As is clear from the above explanation, the business support device 1 of the embodiment can automatically determine the labor cost accounting department for overtime pay as the department to which the employee belongs in the previous month or the department to which the employee belongs in the current month, depending on the timing of overtime pay payment (payment in the previous month or the current month as indicated in the previous month overtime classification in the payment date master table 11), and generate accounting data.

[0081] Therefore, even if there is a difference between the payment date of basic salary and the payment date of overtime pay, it is possible to accurately record the salary of the employee in the department to which he or she belongs according to the month.

[0082] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This invention can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of goals "8" and "9" of the SDGs.

[0083] Furthermore, this invention can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs goals 12, 13, and 15.

[0084] Furthermore, the present invention can contribute to strengthening control and governance, thereby contributing to the achievement of Goal 16 of the SDGs.

[0085] [Other embodiments] The present invention can be implemented in various different forms other than the above-described embodiments within the scope of the technical concept described in the claims.

[0086] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all or part of the processes described as being performed manually may be performed automatically using a known method or the like.

[0087] Furthermore, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the specification or drawings may be changed as desired unless otherwise specified.

[0088] Furthermore, the components of the business support device 1 shown in the figure are conceptual functional components and do not necessarily have to have the physical configuration shown in the figure. For example, all or any part of the processing functions of the business support device 1, particularly the processing functions performed by the control unit 3, may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0089] The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in the embodiments, and is mechanically read by the business support device 1 as needed. That is, a computer program is recorded in the storage unit 2, such as a ROM or HDD, for working with an OS (Operating System) to give instructions to a control unit 3 (CPU) and perform various processes. The computer program is loaded into RAM, expanded, and executed by the control unit 3 as appropriate.

[0090] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded and executed as needed.

[0091] Furthermore, the business support program for executing the processes described in the embodiments may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product.

[0092] Here, the "recording medium" can be 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.

[0093] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code.

[0094] It should be noted that a "program" is not necessarily limited to a single structure, but includes a structure that is distributed as multiple modules or libraries, and a structure that achieves its function by working together with other programs, such as an OS.

[0095] Furthermore, the specific configuration for reading the recording medium in the task support device 1 of the embodiment, the reading procedure, and the installation procedure after reading can be any known configuration or procedure.

[0096] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, web page files, etc. used for various processes or to provide websites.

[0097] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be implemented with software (including programs or data) that realizes the processes described in the embodiments.

[0098] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed or integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be selectively implemented by combining them in any way. [Industrial Applicability]

[0099] The present invention is suitable for application to payroll calculation work in companies and the like that calculates and pays in different calculation periods depending on the type of salary. [Explanation of symbols]

[0100] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Payment date master table 12 Item Master Table 13 Journal Master Table 14 Department Information Table 15 Employee Information Table 16 Working Conditions Master 17 Variable data storage unit 18 Employee salary data storage section 19 Update rule memory 20 Journal data storage unit 21 Judgment Department 22 Display control unit 23 Calculation section 24 Data Generation Unit 25 Journal data generation unit

Claims

1. a determination unit that refers to a storage unit that stores the departments to which the payee belonged in the previous working period and the departments to which the payee belonged in the current working period, and determines the department to which the payee belongs that corresponds to the basic salary and the variable salary, based on recording department identification information that indicates whether to detect the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period, and that is set for each combination of variable salary item classification that indicates whether the item is subject to recording of the amount corresponding to the previous working period, and variable salary previous month classification that indicates whether the variable salary is calculated for the previous working period; a journal data generation unit that references a journal entry storage unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and the variable salary are set, and generates and outputs journal entry data in which the debit accounting departments for the basic salary and the variable salary are the departments to which the employee belonged in the previous working period or the departments to which the employee belonged in the current working period as determined by the determination unit; A business support device having the above.

2. The determination unit determines the department to which the payee belongs in the previous working period by referring to the storage unit based on the recording department identification information specifying the department to which the payee belongs in the previous working period, which is acquired when the combination of the variable pay previous month category and the variable pay item category is a combination of the variable pay previous month category indicating that the variable pay is calculated in the previous working period and the variable pay item category indicating that the item is subject to recording of the amount corresponding to the previous working period, the journal data generation unit generates and outputs the journal data in which the department to which the payee belongs in the previous working period, which is the department to which the payee belongs as determined by the determination unit, is the debit recording department, when the combination of the variable pay previous month category and the variable pay item category is a combination of the variable pay previous month category indicating that the variable pay is calculated in the previous working period and the variable pay item category indicating that the item is the subject of recording of the amount corresponding to the previous working period; 2. The business support device according to claim 1, wherein:

3. The determination unit determines the department to which the payee belongs for the current working period by referring to the storage unit based on the recording department identification information that specifies the department to which the payee belongs, which is acquired when the combination of the variable pay previous month classification and the variable pay item classification is a combination of the variable pay previous month classification that indicates that the variable pay is calculated for the previous working period and the variable pay item classification that indicates that the item is not subject to recording of the amount corresponding to the previous working period, the journal data generation unit generates and outputs the journal data in which the department to which the payee belongs for the current working period, which is the department to which the payee belongs as determined by the determination unit, is the debit recording department, when the combination of the variable pay previous month classification and the variable pay item classification is a combination of the variable pay previous month classification indicating that the variable pay is calculated for the previous working period and the variable pay item classification indicating that the item is not subject to recording of the amount corresponding to the previous working period; 3. The business support device according to claim 2, wherein:

4. a judgment step in which the judgment unit refers to a memory unit in which the department to which the payee belonged in the previous working period and the department to which the payee belonged in the current working period are stored, and determines the department to which the payee belongs that corresponds to the basic salary and the variable salary, based on recording department identification information indicating whether to detect the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period, which is set for each combination of variable salary item classification indicating whether the item is subject to recording of the amount corresponding to the previous working period, and variable salary previous month classification indicating whether the variable salary is calculated for the previous working period; a journal data generation step in which a journal data generation unit references a journal storage unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and the variable salary are set, and generates and outputs journal data in which the debit accounting departments for the basic salary and the variable salary are the departments to which the employee belonged in the previous working period or the departments to which the employee belonged in the current working period as determined by the determination unit; A business support method having the above.

5. Computer, a determination unit that refers to a storage unit that stores the departments to which the payee belonged in the previous working period and the departments to which the payee belonged in the current working period, and determines the department to which the payee belongs that corresponds to the basic salary and the variable salary, based on recording department identification information that indicates whether to detect the department to which the payee belonged in the previous working period or the department to which the payee belongs in the current working period, and that is set for each combination of variable salary item classification that indicates whether the item is subject to recording of the amount corresponding to the previous working period, and variable salary previous month classification that indicates whether the variable salary is calculated for the previous working period; functioning as a journal data generation unit that references a journal entry storage unit in which debit accounting items, debit accounting departments, credit accounting items, and credit accounting departments for the basic salary and the variable salary are set, and generates and outputs journal entry data in which the debit accounting departments for the basic salary and the variable salary are the departments to which the employee belonged in the previous working period or the departments to which the employee belonged in the current working period as determined by the determination unit; A business support program that features:

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