Transaction processing apparatus, transaction processing method, and computer-readable recording medium

Abstract

To appropriately grasp a gross profit for each department in an in-house trade even when a unit price of an inventory commodity fluctuates in an in-house trade transaction.SOLUTION: An accounting processing device that executes accounting processing related to internal transactions of a company, the accounting processing device being capable of accessing sales data, inventory data, an in-house sales contract master, and in-house sales data, the sales data including information on a unit cost, a cost amount, and a gross profit amount of a product, the inventory data including information on an inventory evaluation unit cost of the product, the in-house sales contract master including information on a sales department ratio and a purchase department ratio, the in-house sales contract master including information on a sales department ratio and a purchase department ratio, the control part replaces the cost unit price, the cost amount and the gross profit amount of the sales data based on the inventory evaluation unit price of the inventory data, acquires the sales department ratio and the purchase department ratio based on the in-house transaction contract master, and calculates the sales department gross profit amount and the purchase department gross profit amount which are proportionally divided to replace the in-house transaction data.SELECTED DRAWING: Figure 6

Description

[Technical Field]

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

[0002] Conventionally, there are known accounting processing devices that grasp the internal profits generated from the sale and purchase of goods within a company for each inventory and department (see, for example, Patent Document 1). In this accounting processing device, when the inventory quantity changes, the gross profit amount generated from the sale and purchase within the company is divided by the changed inventory quantity to calculate the internal profit cost per inventory item, and the internal profit amount is calculated by multiplying the internal profit cost by the inventory quantity. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Patent Publication No. 2021-131782 Summary of the Invention [Problem to be solved by the invention]

[0004] However, the unit price of inventory items at each month may fluctuate depending on the purchase price of the items. Patent Document 1 mentions that the number of inventory items may fluctuate, but does not mention anything about the unit price of inventory items fluctuating.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting processing device, an accounting processing method, and an accounting processing program that can properly grasp the gross profit for each department in internal sales transactions, even when the unit price of inventory items fluctuates in internal sales transactions. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, an accounting processing device according to the present invention is an accounting processing device that has a control unit that executes accounting processing related to internal transactions within a company, and is capable of accessing sales data related to sold products, inventory data related to the inventory of the products, an internal sales contract master that is information related to sales agreements between departments within a company, and internal sales data related to sales between departments within a company, wherein the sales data includes information on the cost price of the products, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the products sold, the inventory data includes information on the inventory evaluation unit price of the products, and the internal sales contract master includes information on a sales department that is a department that sold the products, a purchasing department that is a department that purchased the products, a sales department ratio that is a proportionate share of the gross profit amount for the sales department, and a purchasing department ratio that is a proportionate share of the gross profit amount for the purchasing department. the internal sales data includes information on the apportioned gross profit amount of the sales department and the apportioned gross profit amount of the purchasing department, and the control unit acquires the latest inventory valuation unit price from the inventory data, and updates the cost unit price, the cost amount, and the gross profit amount of the sales data based on the acquired inventory valuation unit price, acquires the sales department ratio of the sales department that corresponds to the gross profit amount based on the internal sales contract master, and acquires the purchasing department ratio of the purchasing department that corresponds to the gross profit amount, multiplies the gross profit amount by the sales department ratio to calculate the apportioned gross profit amount of the sales department, and multiplies the gross profit amount by the purchasing department ratio to calculate the apportioned gross profit amount of the purchasing department, and updates the internal sales data based on the apportioned gross profit amount of the sales department and the apportioned gross profit amount of the purchasing department.

[0007] In addition, in the accounting processing device of the present invention, the sales data may further include information on the sales date of the product, and the control unit may add up the gross profit amount of each department of the internal sales data for each sales month based on the sales date of the product in the sales data.

[0008] Further, an accounting method according to the present invention is an accounting method for executing accounting for internal transactions within a company, and uses sales data on sold merchandise, inventory data on the inventory of the merchandise, an internal sales contract master which is information on sales agreements between departments within the company, and internal sales data on sales between departments within the company, wherein the sales data includes information on the cost price of the merchandise, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the merchandise sold, the inventory data includes information on the inventory appraisal unit price of the merchandise, the internal sales contract master includes information on the sales department which is the department that sold the merchandise, the purchasing department which is the department that purchased the merchandise, the sales department ratio which is the proportion of the gross profit amount in the sales department, and the purchasing department ratio which is the proportion of the gross profit amount in the purchasing department, and the internal sales data includes information on the allocated sales An accounting processing device equipped with a control unit executes the following: the accounting processing device includes information on the gross profit amount of the department and the prorated gross profit amount of the purchasing department, acquires the latest inventory valuation unit price from the inventory data, revises the cost unit price, the cost amount, and the gross profit amount of the sales data based on the acquired inventory valuation unit price, acquires the sales department ratio of the sales department that corresponds to the gross profit amount based on the internal sales contract master, acquires the purchasing department ratio of the purchasing department that corresponds to the gross profit amount, multiplies the gross profit amount by the sales department ratio to calculate the prorated gross profit amount of the sales department, and multiplies the gross profit amount by the purchasing department ratio to calculate the prorated gross profit amount of the purchasing department, and revises the internal sales data based on the prorated gross profit amount of the sales department and the prorated gross profit amount of the purchasing department.

[0009] Furthermore, the accounting processing program of the present invention is an accounting processing program for causing an accounting processing device having a control unit to execute an accounting processing method for executing accounting processing related to internal transactions within a company, and uses sales data related to sold goods, inventory data related to the inventory of the goods, an internal sales contract master which is information related to sales agreements between departments within the company, and internal sales data related to sales between departments within the company, the sales data includes information on the cost price of the goods, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the goods sold, the inventory data includes information on the inventory valuation unit price of the goods, and the internal sales contract master includes information on the sales department which is the department that sold the goods, the purchasing department which is the department that purchased the goods, the sales department ratio which is the proportion of the gross profit amount allocated to the sales department, and the purchasing department ratio which is the proportion of the gross profit amount allocated to the purchasing department, The accounting processing device executes the following: the internal sales data includes information on the apportioned gross profit amount of the sales department and the apportioned gross profit amount of the purchasing department; acquires the latest inventory valuation unit price from the inventory data; revises the cost unit price, the cost amount, and the gross profit amount of the sales data based on the acquired inventory valuation unit price; acquires the sales department ratio of the sales department that corresponds to the gross profit amount based on the internal sales contract master; acquires the purchasing department ratio of the purchasing department that corresponds to the gross profit amount; multiplies the gross profit amount by the sales department ratio to calculate the apportioned gross profit amount of the sales department; and multiplies the gross profit amount by the purchasing department ratio to calculate the apportioned gross profit amount of the purchasing department; and revises the internal sales data based on the apportioned gross profit amount of the sales department and the apportioned gross profit amount of the purchasing department. [Effects of the Invention]

[0010] The present invention has the effect of making it possible to appropriately grasp the gross profit for each department in intra-company sales transactions even when the unit price of inventory items fluctuates in intra-company sales transactions. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of a accounting processing device. [Figure 2] FIG. 2 is a diagram illustrating an example of the intra-company sales contract master. [Figure 3] FIG. 3 is a diagram illustrating an example of inventory data. [Figure 4] FIG. 4 is a diagram illustrating an example of sales data. [Figure 5] FIG. 5 is a diagram illustrating an example of intra-company trading data. [Figure 6] FIG. 6 is a flowchart showing an example of a transaction processing method. [Figure 7] FIG. 7 is a diagram showing an example of the latest inventory data. [Figure 8] FIG. 8 is a diagram showing an example of the sales data after the reclassification. [Figure 9] FIG. 9 is a diagram showing an example of the internal trading data after the reconciliation. [Figure 10] FIG. 10 is a diagram showing an example of the counting result. DETAILED DESCRIPTION OF THE INVENTION

[0012] Hereinafter, an embodiment of an accounting processing device, an accounting processing method, and an accounting processing program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to the embodiment.

[0013] [1. Configuration] An example of the configuration of a accounting processing device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the accounting processing device 100.

[0014] The accounting processing device 100 is a device that executes accounting processes related to internal transactions within a company. Specifically, the accounting processing device 100 executes accounting processes related to sales transactions between departments within a company, and generates and updates internal sales data based on the sales transactions.

[0015] The accounting processing device 100 is built based on a commercially available desktop personal computer. Note that the accounting processing device 100 is not limited to those built based on stationary information processing devices such as desktop personal computers, but may also be built based on portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, or tablet personal computers.

[0016] The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the accounting processing device 100 is communicatively connected via any communication path.

[0017] The communication interface unit 104 communicatively connects the accounting processing 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 the function of exchanging data with other devices via a communication line. Here, the network 300 has the function of connecting the accounting processing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

[0018] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0019] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, 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.

[0020] The storage unit 106 stores various masters and various data. Specifically, the storage unit 106 stores an internal sales contract master 121, inventory data 122, sales data 123, and internal sales data 124. The various masters and various data will be explained below. Note that if there are overlapping items among the items included in the various masters and various data, some of the explanations for the overlapping items will be omitted.

[0021] FIG. 2 is a diagram showing an example of an internal sales contract master. The internal sales contract master 121 is information related to sales agreements between departments within a company. As shown in FIG. 2, the internal sales contract master 121 includes the following items: sales contract number (NO), contract date, sales department, purchasing department, customer, supplier, product, sales department ratio, and purchasing department ratio, and these pieces of information are associated with each other. The sales contract number (NO) is a number for identifying the sales contract. The contract date is the date the sales contract was made. The sales department is a code for identifying the department that made the sale. The purchasing department is a code for identifying the department that made the purchase. The customer is a code for identifying the customer. The supplier is a code for identifying the supplier. The product is a code for identifying the product. The sales department ratio is the proportion of the gross profit amount allocated to the sales department. The purchasing department ratio is the proportion of the gross profit amount allocated to the purchasing department. Here, the customer, supplier, and product fields are selection key information for selecting the sales department percentage and purchasing department percentage. In other words, the sales department percentage and purchasing department percentage are selected appropriately depending on the product traded, the customer who delivers the product, and the product supplier. Note that depending on the sales contract, the customer, supplier, and product fields may not be specifically set and are left blank.

[0022] FIG. 3 is a diagram showing an example of inventory data. Inventory data 122 is data related to inventory of products. Inventory data 122 includes items such as warehouse, product, quantity, and inventory valuation unit price, and these pieces of information are associated with each other. The product items are the same as those in the intra-company sales contract master 121, so a description thereof will be omitted. Warehouse is a code for identifying the warehouse where the product is stored. Quantity is information related to the quantity of the product managed as inventory. Inventory valuation unit price is information related to the unit price of the product managed as inventory.

[0023] FIG. 4 is a diagram showing an example of sales data. Sales data 123 is data related to sold products. Sales data 123 includes the following items: sales number, sales category, sales department, purchasing department, sales date, customer, supplier, product, quantity, unit, sales price, sales amount, cost price, cost amount, and gross profit amount, and these pieces of information are associated with each other. The sales department, purchasing department, customer, supplier, and product items are the same as those in the internal sales contract master 121, so their explanation will be omitted. Sales number is a code for identifying a transaction in which a sale has been concluded. Sales category is information for identifying a category related to the delivery of sold products. Sales categories include, for example, direct delivery, and in direct delivery, the purchase price of the product in the purchase data recorded at the same time as the sales is used as the cost amount. Sales date is the date on which the product was sold. Quantity is information related to the quantity of the product sold. Unit is information related to the unit of the product sold. Unit sales price is information related to the unit price of the product sold. Sales amount is information about the amount of goods sold, which is the unit price multiplied by the quantity. Cost unit price is information about the unit price of the goods sold. Cost amount is information about the amount of the cost of goods sold, which is the unit price multiplied by the quantity. Gross profit amount is information about the gross profit amount of goods sold, which is the sales amount minus the cost amount.

[0024] FIG. 5 is a diagram showing an example of intra-company trading data. The intra-company trading data 124 is data related to intra-company trading transactions. The intra-company trading data 124 includes the following items: trading number (NO), line number, sales number, gross profit department, and gross profit amount, and these pieces of information are associated with each other. The sales number item is the same as in the sales data 123, so an explanation of it will be omitted. The trading number (NO) is a code for identifying a transaction in which a trade has been concluded. The line number is a number attached to the beginning of a line and indicates a predetermined label. The gross profit department is a code for identifying a department associated with the gross profit amount. The gross profit amount is the gross profit amount allocated to the gross profit department, and is the amount obtained by multiplying the gross profit amount of the sales data 123 by the sales department ratio or purchase department ratio of the intra-company trading contract master 121.

[0025] Next, referring back to Figure 1, we will explain the control unit 102. The control unit 102 is a CPU or the like that provides overall control of the accounting processing device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs.

[0026] As information processing, the control unit 102 executes accounting processing related to internal buying and selling transactions based on various masters and various data stored in the storage unit 106.

[0027] A specific example of the processing executed by the control unit 102 will be described in detail below in [2. Specific Example of Processing].

[0028] [2. Specific examples of processing] Here, a specific example of processing executed by the accounting processing device 100 will be described with reference to Figure 6. First, an accounting processing method for intra-company buying and selling transactions executed by the accounting processing device 100 will be described with reference to Figure 6. Figure 6 is a diagram showing an example of the accounting processing method.

[0029] The accounting process shown in FIG. 6 is a cost calculation process executed by updating the inventory valuation unit price of inventory data, and is a process for revising the internal trading data 124. As shown in FIG. 6, in the accounting process, first, the control unit 102 acquires the inventory valuation unit price of the product based on the latest inventory data 122 (step S1). The latest inventory data 122 in step S1 is the inventory data 122 shown in FIG. 7. Compared with the inventory data 122 in FIG. 3 before the update, the quantity and inventory valuation unit price have changed. After executing step S1, the control unit 102 executes a revising process of the sales data 123 based on the acquired inventory valuation unit price of the product (step S2). In step S2, the control unit 102 recalculates the cost unit price, cost amount, and gross profit amount of the sales data 123 based on the inventory valuation unit price, and revises the sales data 123 based on the calculated cost unit price, cost amount, and gross profit amount. The sales data 123 after the reconciliation in step S2 is the sales data 123 shown in Figure 8, and compared to the sales data 123 in Figure 4 before the reconciliation, the cost price, cost amount, and gross profit amount have changed.

[0030] Next, the control unit 102 acquires the gross profit amount corresponding to the sales number based on the reconciled sales data 123 (step S3). Subsequently, the control unit 102 acquires the sales department ratio and the purchasing department ratio associated with the gross profit amount based on the information on the sales department, purchasing department, customer, supplier, and product corresponding to the sales number in the sales data 123 and the internal sales contract master 121 (step S4). In step S4, the control unit 102 acquires the sales department ratio and the purchasing department ratio of the sales contract number in the internal sales contract master 121 that matches the information on the sales department, purchasing department, customer, supplier, and product corresponding to the sales number in the sales data 123. Then, the control unit 102 apportions the gross profit amount for each department based on the acquired sales department ratio and purchasing department ratio (step S5). In step S5, the control unit 102 multiplies the gross profit amount by the acquired sales department ratio to calculate the allocated gross profit amount for the sales department, and multiplies the gross profit amount by the purchase department ratio to calculate the allocated gross profit amount for the purchase department. The control unit 102 executes a reconciliation process for the internal trading data 124 based on the calculated gross profit amount for each department (step S6). After executing step S6, the control unit 102 ends the reconciliation process for the internal trading data 124.

[0031] The internal trading data 124 after the reshuffling shown in Fig. 9 is obtained by changing the gross profit amount of the internal trading data 124 before the reshuffling shown in Fig. 5. That is, in step S6, the control unit 102 changes the gross profit amount of each department calculated in step S5.

[0032] The control unit 102 also performs accounting processing to tally the gross profit amount of each department for each sales month. The control unit 102 generates the tally data 125 shown in Fig. 10 based on the internal transaction data 124. When generating the tally data 125 shown in Fig. 10, the control unit 102 refers to the sales data 123 to acquire the sales date corresponding to the sales number in order to identify the sales month of the sales number in the internal transaction data 124. The control unit 102 determines whether the acquired sales date corresponds to the sales month to be tallied, and adds up the gross profit amounts of the sales months determined to correspond by gross profit department.

[0033] In the aggregated data 125 shown in FIG. 10, the sales month of the sales number is "2023 / 10." Since the sales numbers "U001" and "U002" in the sales data 123 shown in FIG. 8 correspond to "2023 / 10," the aggregated data 125 shown in FIG. 10 aggregates the gross profit amounts of all the trading numbers in the internal trading data 124 of FIG. 9. In other words, in the aggregated data 125 shown in FIG. 10, the gross profit section "B001" is the gross profit amount of the trading number "N001" shown in FIG. 9. Furthermore, the gross profit section "B002" is the gross profit amount of the trading number "N007" shown in FIG. 9. Furthermore, the gross profit section "B003" is the sum of the gross profit amount of the trading number "N002" and the gross profit amount of the trading number "N008" shown in FIG. 9.

[0034] As described above, according to this embodiment, when the unit price of an inventory item fluctuates, the gross profit amount of each department can be easily allocated proportionally using the in-house sales contract master 121. Therefore, even when the unit price of an inventory item fluctuates in an in-house sales transaction, the gross profit of each department in the in-house sales transaction can be properly grasped.

[0035] Furthermore, according to this embodiment, the gross profit amounts of each department can be added up and tallied for each sales month, so that the gross profit amounts of each department for each sales month can be easily grasped.

[0036] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0037] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0038] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0039] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0040] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0041] Furthermore, 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 drawings can be changed as desired unless otherwise specified.

[0042] Furthermore, with regard to the accounting processing device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0043] For example, all or any part of the processing functions of the accounting processing device 100, particularly those performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or by hardware using wired logic. The program is stored on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as needed. That is, a computer program is stored in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0044] This computer program may also be stored on an application program server connected to the accounting processing device 100 via any network, and all or part of it may be downloaded as needed.

[0045] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0046] 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. Note that a "program" is not necessarily limited to a single program, but also includes programs that are distributed as multiple modules or libraries, or programs that achieve their functions by cooperating with other programs, such as an OS. Note that the specific configurations and reading procedures for reading a recording medium in each device shown in the embodiments, as well as the installation procedures after reading, can use well-known configurations and procedures.

[0047] The various databases stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0048] The accounting processing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The accounting processing device 100 may also be implemented by installing software (including programs or data) that causes the device to perform the processing described in this embodiment.

[0049] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0050] The present invention is useful in the industry of trading companies and chemical trading companies. [Explanation of symbols]

[0051] 100 Accounting Processing Device 102 Control section 104 Communication interface unit 106 Storage section 108 Input / Output Interface Section 112 Input Device 114 Output Device 121 Internal Sales Contract Master 122 Inventory Data 123 Sales Data 124 Internal trading data 200 servers 300 Network

Claims

1. An accounting processing device having a control unit that executes accounting processing related to internal transactions of the company, It is possible to access sales data relating to sold products, inventory data relating to the inventory of said products, an internal sales contract master which is information relating to sales agreements between departments within the company, and internal sales data relating to sales between departments within the company, The sales data includes information on the cost price of the product, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the product sold, The inventory data includes information on the inventory evaluation unit price of the product, The internal sales contract master includes information on a sales department that is a department that sold the merchandise, a purchasing department that is a department that purchased the merchandise, a sales department ratio that is a proportionate share of the gross profit amount in the sales department, and a purchasing department ratio that is a proportionate share of the gross profit amount in the purchasing department, The intra-company trading data includes information on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department, The control unit Obtain the latest inventory valuation unit price from the inventory data; Based on the acquired inventory valuation unit price, the cost unit price, the cost amount, and the gross profit amount of the sales data are revised; Based on the internal sales contract master, the sales department ratio of the sales department associated with the gross profit amount is acquired, and the purchasing department ratio of the purchasing department associated with the gross profit amount is acquired; multiplying the gross profit amount by the sales department ratio to calculate the prorated gross profit amount for the sales department, and multiplying the gross profit amount by the purchase department ratio to calculate the prorated gross profit amount for the purchase department; An accounting processing device that updates the in-house trading data based on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department.

2. The sales data further includes information on the sales date of the product, The control unit The accounting processing device according to claim 1 , wherein the gross profit amounts of each department in the in-house trading data are totaled for each sales month based on the sales dates of the products in the sales data.

3. An accounting method for carrying out accounting for a company's internal transactions, Sales data on sold products, inventory data on the inventory of the products, an internal sales contract master which is information on sales agreements between departments within the company, and internal sales data on sales between departments within the company are used, The sales data includes information on the cost price of the product, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the product sold, The inventory data includes information on the inventory evaluation unit price of the product, The internal sales contract master includes information on a sales department that is a department that sold the merchandise, a purchasing department that is a department that purchased the merchandise, a sales department ratio that is a proportionate share of the gross profit amount in the sales department, and a purchasing department ratio that is a proportionate share of the gross profit amount in the purchasing department, The intra-company trading data includes information on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department, Obtain the latest inventory valuation unit price from the inventory data; Based on the acquired inventory valuation unit price, the cost unit price, the cost amount, and the gross profit amount of the sales data are revised; Based on the internal sales contract master, the sales department ratio of the sales department associated with the gross profit amount is acquired, and the purchasing department ratio of the purchasing department associated with the gross profit amount is acquired; multiplying the gross profit amount by the sales department ratio to calculate the prorated gross profit amount for the sales department, and multiplying the gross profit amount by the purchase department ratio to calculate the prorated gross profit amount for the purchase department; An accounting processing method in which an accounting processing device equipped with a control unit revises the internal trading data based on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department.

4. An accounting processing program for causing an accounting processing device having a control unit to execute an accounting processing method for executing accounting processing related to internal transactions of a company, Sales data on sold products, inventory data on the inventory of the products, an internal sales contract master which is information on sales agreements between departments within the company, and internal sales data on sales between departments within the company are used, The sales data includes information on the cost price of the product, the cost amount obtained by multiplying the cost price by the sales quantity, and the gross profit amount of the product sold, The inventory data includes information on the inventory evaluation unit price of the product, The internal sales contract master includes information on a sales department that is a department that sold the merchandise, a purchasing department that is a department that purchased the merchandise, a sales department ratio that is a proportionate share of the gross profit amount in the sales department, and a purchasing department ratio that is a proportionate share of the gross profit amount in the purchasing department, The intra-company trading data includes information on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department, Obtain the latest inventory valuation unit price from the inventory data; Based on the acquired inventory valuation unit price, the cost unit price, the cost amount, and the gross profit amount of the sales data are revised; Based on the internal sales contract master, the sales department ratio of the sales department associated with the gross profit amount is acquired, and the purchasing department ratio of the purchasing department associated with the gross profit amount is acquired; multiplying the gross profit amount by the sales department ratio to calculate the prorated gross profit amount for the sales department, and multiplying the gross profit amount by the purchase department ratio to calculate the prorated gross profit amount for the purchase department; An accounting processing program for causing the accounting processing device to revise the internal trading data based on the allocated gross profit amount of the sales department and the allocated gross profit amount of the purchasing department.

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