Purchase management device, purchase management method, and purchase management program

Abstract

To provide a purchase management device, method and program for contributing to the confirmation of a proper stock evaluation unit price by matching a stock evaluation unit price with a purchase unit price.SOLUTION: When the purchase slip to be registered that includes the corrected purchase unit price, the purchase number of the purchase slip that is the correction source of the purchase unit price, and the recording date are set, identifying the purchase slip that includes the purchase number and that includes the most recent recording date based on the recording date, creating a purchase return slip slip for canceling the purchase slip based on the identified purchase slip, and registering the created purchase return slip slip in the purchase database linked to the set purchase number; A process of registering the purchase slip to be registered in the purchase data in association with the set purchase number and a process of calculating the amount defined by the calculation formula by acquiring the number of stocks of the target product included in the purchase slip to be registered with reference to the stock data and registering the details for stock evaluation unit price adjustment including the calculated amount, the set recording date, and the target product in the adjustment data are executed.SELECTED DRAWING: Figure 5

Description

[Technical Field]

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

[0002] Patent Document 1 discloses a retroactive unit price correction device that can easily perform retroactive correction of unit prices even when monthly processed transactions and non-monthly processed transactions are mixed. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Publication No. 2019-061569 Summary of the Invention [Problem to be solved by the invention]

[0004] Here, processing and sales must be carried out before the purchase price is finally determined, profit and loss management is carried out on a purchase contract basis (a contract regarding the number of products to be purchased from a supplier over a certain period of time), and inventory valuation unit prices are managed as a monthly total average.For example, in the case of a seafood wholesaler, if there was a system (application software) that could match the inventory valuation unit price with the purchase price (adjust the inventory valuation unit price) when the purchase price of a purchased product (specifically the purchase price of the purchased product for the previous month) is corrected, it would be possible to confirm the appropriate inventory valuation unit price, but such a system has not existed until now.

[0005] The present invention has been made in consideration of the above, and aims to provide a purchasing management device, a purchasing management method, and a purchasing management program that, when the purchase price of a purchased item is corrected, creates a statement for adjusting the inventory valuation unit price according to the difference from the original purchase voucher, thereby matching the inventory valuation unit price with the purchase price and making it possible to confirm the appropriate inventory valuation unit price. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, a purchase management device according to the present invention is capable of accessing purchase data for managing purchase slips of purchased goods, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustments, and when a purchase slip to be registered including a corrected purchase unit price, a purchase number of the purchase slip from which the purchase unit price is to be corrected, and an accounting date are set, the device (1) refers to the purchase data to identify a purchase slip that includes the set purchase number and the most recent accounting date based on the set accounting date, and based on the identified purchase slip, creates a red purchase slip to cancel the purchase slip, and links the created red purchase slip to the set purchase number and registers it in the purchase data; and (2) performs the following steps to cancel the purchase slip based on the set purchase number: and an adjustment processing unit that executes first processes including: (1) a process of referring to the inventory data to obtain the inventory quantity of the target purchase item included in the set purchase voucher to be registered; (2) a process of calculating an amount defined by a first calculation formula, "(the purchase price included in the set purchase voucher to be registered - the purchase price included in the specified purchase voucher) x (the purchase quantity included in the specified purchase voucher - the obtained inventory quantity) x (-1)"; and (3) a process of registering the amount calculated by the first calculation formula, the set accounting date, and a statement for inventory valuation unit price adjustment including the target purchase item in the adjustment data.

[0007] The purchase management device according to the present invention may further have access to receipt and payment data for managing product delivery information and information on the receipt of derivative products derived from the product, and the first process may further include a process of linking an amount defined by a second calculation formula, "(the purchase unit price included in the set purchase slip to be registered - the purchase unit price included in the specified purchase slip)", with the target purchased product and storing the amount in a predetermined first storage area, and the adjustment processing unit may, after executing the first process, execute a second process for all derivative products from the most upstream to the most downstream derivative products that are derived from the target purchased product and are specified by referring to the receipt and payment data, in order from the most upstream derivative product, and the second process may include (1) a process of obtaining the inventory quantity of the target derivative product by referring to the inventory data, and (2) a process of obtaining the delivery quantity of the original product from which the target derivative product is derived by referring to the receipt and payment data. and the number of receipts of the target derivative product; (3) a process of linking an amount defined by a third calculation formula, "the acquired number of issues × the amount of the original product held in the specified first storage area ÷ the acquired number of receipts," to the target derivative product and storing it in the specified first storage area; (4) a process of calculating an amount defined by a fourth calculation formula, "the amount defined by the third calculation formula × the acquired number of receipts; (5) a process of calculating an amount defined by a fifth calculation formula, "the amount defined by the fourth calculation formula × (the acquired number of receipts - the acquired number of stocks) × (-1); and (6) a process of registering the amount calculated by the fourth calculation formula, the set accounting date, and inventory valuation unit price adjustment details including the target derivative product, and the amount calculated by the fifth calculation formula, the set accounting date, and inventory valuation unit price adjustment details including the target derivative product, in the adjustment data.

[0008] The purchase management device according to the present invention may further include an inventory update processing unit, which executes a process of updating the unit price of the target purchased product registered in the inventory data to the purchase unit price included in the purchase slip to be registered, and may execute a third process for all derivative products from the most upstream derivative product to the most downstream derivative product that are derived from the target purchased product and are identified by referring to the receipt and payment data, in order from the most upstream derivative product, and the third process may include: (1) updating the corrected purchase unit price of the original product that is the basis of the target derivative product or a predetermined (2) a process of acquiring the inventory valuation unit price of the original product stored in the second storage area; (2) a process of acquiring the number of issues of the original product and the number of receipts of the target derivative product by referring to the receipt and payment data; (3) a process of linking the inventory valuation unit price defined by a sixth calculation formula, "the acquired purchase price or inventory valuation unit price × the acquired number of issues ÷ the acquired number of receipts," to the target derivative product and storing it in the specified second storage area; and (4) a process of updating the unit price of the target derivative product registered in the inventory data to the inventory valuation unit price calculated by the sixth calculation formula.

[0009] The purchased product may be equivalent to a raw material, and the derived product may be made by processing the raw material.

[0010] The purchased product may be a marine product, and the derived product may be a processed marine product.

[0011] Furthermore, a purchase management method according to the present invention includes a control unit of an information processing device that can access purchase data for managing purchase slips of purchased goods, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustment. When a purchase slip to be registered including a corrected purchase unit price, a purchase number of the purchase slip from which the purchase unit price is to be corrected, and an accounting date are set, the control unit of the information processing device (1) refers to the purchase data to identify a purchase slip that includes the set purchase number and has the most recent accounting date based on the set accounting date, and based on the identified purchase slip, creates a red purchase slip to cancel the purchase slip, and registers the created red purchase slip in the purchase data by linking it to the set purchase number; and (2) cancels the set purchase slip to be registered. The system is characterized by executing a red / black processing step that executes a process of linking an invoice to the set purchase number and registering it in the purchase data; and an adjustment processing step that executes first processes including: (1) a process of referring to the inventory data to obtain the inventory quantity of the target purchase item included in the set purchase invoice to be registered; (2) a process of calculating an amount defined by a first calculation formula, "(the purchase price included in the set purchase invoice to be registered - the purchase price included in the specified purchase invoice) x (the purchase quantity included in the specified purchase invoice - the obtained inventory quantity) x (-1)"; and (3) a process of registering details for inventory valuation unit price adjustment including the amount calculated by the first calculation formula, the set accounting date, and the target purchase item in the adjustment data.

[0012] Furthermore, a purchase management program according to the present invention includes a control unit of an information processing device that can access purchase data for managing purchase slips of purchased products, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustment. When a purchase slip to be registered, including a corrected purchase unit price, and the purchase number and accounting date of the purchase slip from which the purchase unit price is to be corrected are set in the control unit of the information processing device that can access purchase data for managing purchase slips of purchased products, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustment, the program includes the following steps: (1) referring to the purchase data, identifying a purchase slip that includes the set purchase number and the most recent accounting date based on the set accounting date, and based on the identified purchase slip, creating a red purchase slip to cancel the purchase slip, and registering the created red purchase slip in the purchase data by linking it to the set purchase number; and (2) registering the red purchase slip to the set purchase data. The purpose is to execute an adjustment processing step that executes a first process including: (1) a process of linking the purchase slip to the set purchase number and registering it in the purchase data; (2) a process of obtaining the inventory quantity of the target purchase item included in the set purchase slip to be registered by referring to the inventory data; (3) a process of calculating the amount defined by a first calculation formula, "(the purchase price included in the set purchase slip to be registered - the purchase price included in the specified purchase slip) x (the purchase quantity included in the specified purchase slip - the obtained inventory quantity) x (-1)"; and (4) a process of registering the amount calculated by the first calculation formula, the set accounting date, and details for inventory valuation unit price adjustment including the target purchase item in the adjustment data. [Effects of the Invention]

[0013] When the purchase price of a purchased item is corrected, the present invention creates a statement for adjusting the inventory valuation unit price according to the difference from the original purchase voucher, thereby contributing to matching the inventory valuation unit price with the purchase price and making it possible to confirm the appropriate inventory valuation unit price. [Brief explanation of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of an information processing device 100. As shown in FIG. [Figure 2]FIG. 2 is a diagram showing a normal business flow performed using the information processing device 100. [Figure 3] FIG. 3 is a diagram showing an example of a purchase input process that does not involve correction of the purchase unit price, and an example of purchase data 106a and inventory data 106e after the process is executed. [Figure 4] FIG. 4 shows an example of processing input processing and an example of processing performance data 106c and inventory data 106e after the processing is executed, as well as an example of sales input processing and an example of sales data 106d and inventory data 106e after the processing is executed. [Figure 5] FIG. 5 is a diagram showing an example of a purchase input process involving correction of a purchase unit price, and an example of purchase data 106a, adjustment data 106b, and inventory data 106e after the process is executed. [Figure 6] FIG. 6 is a diagram illustrating an example of a method for calculating an adjustment amount. [Figure 7] FIG. 7 is a diagram illustrating an example of a method for calculating an adjustment amount. [Figure 8] FIG. 8 is a diagram illustrating an example of a method for calculating an adjustment amount. [Figure 9] FIG. 9 is a diagram showing an example of calculation logic for various amounts executed on the information processing device 100. [Figure 10] FIG. 10 is a diagram showing an example of output of a merchandise ledger. DETAILED DESCRIPTION OF THE INVENTION

[0015] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS Preferred embodiments of a purchasing management device, a purchasing management method, and a purchasing management program according to the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to these preferred embodiments.

[0016] [1. Overview] In the seafood wholesale industry, due to the characteristics of the products, processing and sales often begin without waiting for the final purchase price to be decided.Furthermore, in the seafood wholesale industry, profit and loss management is carried out for each purchase contract (a purchase contract is a contract concluded between a supplier and a wholesaler regarding the number of products to be purchased over a certain period of time).

[0017] Here, when the inventory valuation unit price is calculated based on the monthly total average, if a purchase correction (specifically, a purchase correction across months) is made for inventory that has been partially used for sales or processing, a discrepancy will occur between the inventory valuation unit price and the purchase unit price. Also, because the difference in the purchase correction is not reflected in processed goods, there was an issue that it was not possible to accurately grasp gross profit on a purchase contract basis.

[0018] In order to match the inventory valuation unit price with the purchase price, it is necessary to make a sales reversal entry in addition to making purchase corrections, which not only makes the process complicated but also creates the problem of being unable to distinguish between returns being processed for purchase corrections and actual returns.

[0019] This embodiment relates to a system that automatically creates data for adjusting the inventory valuation unit price according to the difference from the original data when, for example, a unit price correction is made to a purchase made in the previous month, thereby matching the inventory valuation unit price with the purchase price. In other words, this embodiment relates to a system that automatically adds the difference from the original data when, for example, the purchase price of the previous month is corrected, thereby matching the inventory valuation unit price with the purchase price.

[0020] In addition, in this embodiment, the difference is automatically added to derivative products (such as processed products) that are derived from purchased products, making it possible to confirm the appropriate inventory valuation unit price, i.e., adjust the inventory valuation unit price, not only for raw materials but also for finished products.

[0021] In this embodiment, the inventory valuation unit price is calculated from a different perspective than financial accounting. This embodiment also allows accurate understanding of the cost price and gross profit of finished products in industries where processing and sales are carried out before the final purchase price is determined. This embodiment also reduces the burden on operators by automatically turning on the difference.

[0022] [2. Configuration and Processing] An example of the configuration and processing of an information processing device 100 according to this embodiment (including a purchase management device according to the present invention) will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the information processing device 100.

[0023] The information processing device 100 is constructed based on a commercially available desktop personal computer. Note that the information processing device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0024] The information processing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the information processing device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0025] The communication interface unit 104 communicably connects the information processing device 100 to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the information 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).

[0026] 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 cooperates with a mouse to achieve a pointing device function. 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.

[0027] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that cooperate with an operating system (OS) to issue commands to a central processing unit (CPU) to perform various processes. The storage unit 106 may be, for example, a memory device such as a random access memory (RAM) or a read-only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The data stored in the storage unit 106 may be stored in the server 200, for example.

[0028] The memory unit 106 stores purchase data 106a (see Figures 3 and 5), adjustment data 106b (see Figure 5), processing performance data 106c (see Figure 4), which corresponds to the receipt and payment data of the present invention, sales data 106d (see Figure 4), and inventory data 106e (see Figures 3 to 5). The original purchase number shown in Figures 3 and 5 is the purchase number of the purchase slip from which the purchase price is corrected. The contract number shown in Figures 3 to 5 is a number used to identify a purchase contract concluded between a wholesaler and a supplier, which specifies how many products the wholesaler will purchase from the supplier over a certain period of time. The outgoing product shown in Figure 4 is a product that has been outgoing in order to manufacture a certain product. The outgoing product corresponds to the purchased product or derived product of the present invention. The incoming product shown in Figure 4 is a product manufactured from the outgoing product. The incoming product corresponds to the derived product of the present invention.

[0029] 1, the control unit 102 is a CPU or the like that performs overall control of the information processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0030] The control unit 102 conceptually includes a purchase input unit 102a (including the redemption processing unit, adjustment processing unit and inventory update processing unit of the present invention), a processing input unit 102b, a sales input unit 102c and a ledger output unit 102d.

[0031] For example, as shown in FIG. 2, the information processing device 100 may be used in the following order: purchase input processing by the purchase input unit 102a, input processing by the input processing unit 102b, sales input processing by the sales input unit 102c, and purchase input processing for unit price correction by the purchase input unit 102a.

[0032] The purchase input unit 102a displays a purchase input screen MA on the monitor 114, and when the operator enters desired information into each input field on the purchase input screen MA, for example, as shown in Figure 3 (note: the original purchase number is not entered), the purchase input unit 102a updates the purchase data 106a (specifically, adds a new record) and updates the inventory data 106e (specifically, adds a new record or updates an existing record). The purchase input process shown in Figure 3 corresponds to the process performed when the wholesaler purchases the purchased product "Chilean Salmon" from the supplier.

[0033] The processing input unit 102b displays a processing input screen (not shown) on the monitor 114, and when the operator inputs the desired information into each input field on the processing input screen, it updates the processing performance data 106c (specifically, adds a new record) and updates the inventory data 106e (specifically, adds a new record and / or updates an existing record) as shown in Figure 4.

[0034] 4 corresponds to the processing performed when 100 units of the processed product "flaked salmon" are manufactured from three units of the purchased product "Chilean salmon." Because three units of the purchased product "Chilean salmon" have been dispensed, the inventory quantity of the purchased product "Chilean salmon" managed in inventory data 106e is reduced by three units.

[0035] 4 corresponds to the processing performed when 5 units of the processed product "salmon flakes" are produced from 60 units of the processed product "flaked salmon." Since 60 units of the processed product "flaked salmon" have been dispensed, the inventory quantity of the processed product "flaked salmon" managed in inventory data 106e is reduced by 60 units.

[0036] The sales input unit 102c displays a sales input screen (not shown) on the monitor 114, and when the operator inputs desired information into each input field on the sales input screen, it updates the sales data 106d (specifically, adds a new record) and updates the inventory data 106e (specifically, adds a new record and / or updates an existing record) as shown in Figure 4. The sales input process shown in the bottom row of Figure 4 corresponds to the process performed when recording the sales of four units of the processed product "salmon flakes." Because four units of the processed product "salmon flakes" have been sold, the inventory quantity of the processed product "salmon flakes" managed in the inventory data 106e is reduced by four units.

[0037] The purchase input unit 102a displays the purchase input screen MA on the monitor 114, and when the operator inputs the desired information into each input field on the purchase input screen MA, for example as shown in Figure 5 (note: the original purchase number is entered), it updates the purchase data 106a (specifically, adds a new record) and the inventory data 106e (specifically, adds a new record or updates an existing record), as well as updates the adjustment data 106b (specifically, adds a new record).

[0038] Specifically, the purchase input unit 102a executes the following red / black processing and the following first processing based on the input "purchase invoice to be registered including the corrected purchase price," "purchase number (original purchase number) of the purchase invoice from which the purchase price is to be corrected," and "accounting date," and after executing the first processing, executes the following second processing, starting from the most upstream processed product, for all processed products from the most upstream processed product to the most downstream processed product that have been produced by processing the target purchased product (purchase product included in the input purchase invoice to be registered) that are identified by referring to the processing performance data 106c. The purchase input unit 102a also updates the unit price of the target purchased product registered in the inventory data 106e to the purchase unit price included in the input purchase slip to be registered (inventory update process for the target purchased product (see the first record in the inventory data 106e shown in Figure 5, where a unit price of 110 yen is registered)), and then executes the following third process on all processed products, from the most upstream processed product to the most downstream processed product, that have been produced by processing the target purchased product and are identified by referring to the processing performance data 106c, starting from the most upstream processed product. Note that in the following explanations, the target purchased product may be described as "Chilean salmon," the most upstream processed product as "flaked salmon," and the most downstream processed product as "salmon flakes."

[0039] [Red and black processing] ●Step 11: By referring to the purchase data 106a, a purchase voucher (original purchase voucher) that includes the input original purchase number and the most recent accounting date based on the input accounting date is identified, and based on the identified original purchase voucher, a red purchase voucher to cancel the original purchase voucher is created, and the created red purchase voucher is linked to the input original purchase number and registered in the purchase data 106a. Note that the record including purchase number "SI001" in the purchase data 106a shown in Figure 5 corresponds to the record identified in step 11, and the record including purchase number "SI002" in the purchase data 106a shown in Figure 5 corresponds to the record registered in step 11. ●Step 12: The input purchase slip to be registered is linked to the input original purchase number and registered in the purchase data 106a. Note that the record including the purchase number "SI003" in the purchase data 106a shown in Figure 5 corresponds to the record registered in step 12.

[0040] [First process (adjustment process for target purchased products), see Figure 9] ● Step 21: The inventory data 106e is referenced to obtain the inventory quantity of the target purchased product ("Chilean Salmon"). ●Step 22: Calculate the amount (in other words, the difference in purchase prices) defined by formula A (equivalent to the formula for calculating the adjusted unit price for "Chilean Salmon" shown in Figure 9), which is "(Purchase price included in the input purchase voucher to be registered - Purchase price included in the original purchase voucher identified in step 11)", link the calculated amount to the target purchased product and store it in a specified first memory area, and calculate the amount defined by formula B (equivalent to the formula for calculating the processing transfer amount for "Chilean Salmon" shown in Figure 9), which is "Amount calculated by formula A x (Quantity of purchases included in the original purchase voucher identified in step 11 - Quantity of inventory obtained in step 21) x (-1)". ●Step 23: The details for adjusting the inventory valuation unit price, including the amount calculated using formula B, the entered accounting date, and the target purchased product, are registered in the adjustment data 106b. Note that the record in the first row of the adjustment data 106b shown in Figure 5 corresponds to what was registered in step 23.

[0041] [Second process (adjustment process for the target processed product), see Figure 9] ● Step 31: The inventory data 106e is referenced to obtain the inventory quantity of the target processed product ("flaked salmon" or "salmon flakes"). ●Step 32: By referring to the processing performance data 106c, the number of original products that are the basis of the target processed product ("Chilean salmon" if the target processed product is "flaked salmon", and "flaked salmon" if the target processed product is "salmon flakes") dispensed and the number of received target processed products are obtained. ●Step 33: Calculate the amount defined by formula C (corresponding to the formula for calculating the adjusted unit price of "flaked salmon" or "salmon flakes" shown in Figure 9) which is "number of items to be paid out obtained in step 32 × amount of the original product stored in the specified first memory area ÷ number of items received obtained in step 32", and link the calculated amount to the target processed product and store it in the specified first memory area. ●Step 34: Calculate the amount defined by formula D (corresponding to the formula for calculating the processing transfer amount for "flaked salmon" or "salmon flakes" shown in Figure 9), which is "amount calculated by formula C x number of receipts obtained in step 32." ●Step 35: Calculate the amount defined by formula E (corresponding to the calculation formula for the cost-adjusted unit price of "flaked salmon" or "salmon flakes" shown in Figure 9), which is "amount calculated using formula D × (number of receipts obtained in step 32 - number of inventory obtained in step 31) × (-1)". ●Step 36: Detail 1 for inventory valuation unit price adjustment, which includes the amount calculated using formula D, the inputted accounting date, and the target processed product, and Detail 2 for inventory valuation unit price adjustment, which includes the amount calculated using formula E, the inputted accounting date, and the target processed product, are registered in the adjustment data 106b. Note that the record on the second line in the adjustment data 106b shown in Figure 5 corresponds to Detail 1 when the target processed product is "flaked salmon," and the record on the third line in the adjustment data 106b shown in Figure 5 corresponds to Detail 2 when the target processed product is "flaked salmon." Also, the record on the fourth line in the adjustment data 106b shown in Figure 5 corresponds to Detail 1 when the target processed product is "salmon flakes," and the record on the fifth line in the adjustment data 106b shown in Figure 5 corresponds to Detail 2 when the target processed product is "salmon flakes."

[0042] [Third process (inventory update process for target processed products)] ●Step 41: Obtain the corrected purchase price of the original product that is the basis for the target processed product ("flaked salmon" or "salmon flakes") (if the original product is "Chilean salmon"), or the inventory valuation price of the original product stored in the specified second memory area (if the original product is "flaked salmon"). ●Step 42: By referring to the processing performance data 106c, the number of original products dispensed ("Chilean salmon" if the target processed product is "flaked salmon", and "flaked salmon" if the target processed product is "salmon flakes") and the number of target processed products received are obtained. ●Step 43: Calculate the inventory valuation unit price defined by formula F, which is "Purchase price or inventory valuation unit price obtained in step 41 × Issue quantity obtained in step 42 ÷ Acceptance quantity obtained in step 42", and link the calculated inventory valuation unit price to the target processed product and store it in a specified second memory area. ●Step 44: The unit price of the target processed product registered in the inventory data 106e is updated to the inventory valuation unit price calculated using formula F. Note that the unit price "3.3" included in the record on the second line in the inventory data 106e shown in Figure 5 corresponds to the price updated in step 44 when the target processed product is "flaked salmon," and the unit price "39.6" included in the record on the third line in the inventory data 106e shown in Figure 5 corresponds to the price updated in step 44 when the target processed product is "salmon flakes."

[0043] Please also refer to Figures 6 to 8 for the calculation method of the inventory valuation unit price and adjustment amount for each product. Figure 6 shows the calculation method of the inventory valuation unit price and adjustment amount for the subject purchased product "Chilean salmon." Figure 7 shows the calculation method of the inventory valuation unit price and adjustment amount for the subject processed product "flaked salmon." Figure 8 shows the calculation method of the inventory valuation unit price and adjustment amount for the subject processed product "salmon flakes."

[0044] Returning to Fig. 1, the ledger output unit 102d outputs a merchandise ledger as shown in Fig. 10 based on the purchase data 106a, adjustment data 106b, processing performance data 106c, sales data 106d, and inventory data 106e. In particular, the presence of adjustment data 106b makes it possible to check information regarding processing transfers and cost adjustments.

[0045] [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.

[0046] 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.

[0047] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0048] 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.

[0049] 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.

[0050] 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.

[0051] Furthermore, with regard to the information 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.

[0052] For example, all or any part of the processing functions of the information processing device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. 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 this embodiment, and is mechanically read by the information processing device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0053] This computer program may also be stored in an application program server connected to the information processing device 100 via any network, and all or part of it may be downloaded as needed.

[0054] 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.

[0055] 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 structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0056] 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.

[0057] The information processing device 100 may be configured as a known information processing device such as a personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The information processing device 100 may be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0058] 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]

[0059] The present invention is particularly useful in industries or sectors where processing and sales must occur before a purchase price is finalized. [Explanation of symbols]

[0060] 100 Information processing device 102 Control section 102a Purchase Input Section 102b Processing input section 102c Sales input section 102d Ledger Output Unit 104 Communication interface unit 106 Storage section 106a Purchase Data 106b Adjustment Data 106c Processing performance data 106d Sales Data 106e inventory data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. It is possible to access purchase data for managing purchase slips for purchased products, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustments, a red / black transaction processing unit that executes the following process when a purchase voucher to be registered containing a corrected purchase price, the purchase number of the purchase voucher from which the purchase price is to be corrected, and the accounting date are set: (1) by referencing the purchase data, identifies a purchase voucher that contains the set purchase number and has the most recent accounting date based on the set accounting date, creates a red / black transaction voucher to cancel the purchase voucher based on the identified purchase voucher, and registers the created red / black transaction voucher in the purchase data by linking it to the set purchase number; and (2) registers the set purchase voucher to be registered in the purchase data by linking it to the set purchase number. an adjustment processing unit that executes first processes including: (1) a process of referencing the inventory data and obtaining the inventory quantity of the target purchase product included in the purchase slip to be registered that has been set; (2) a process of calculating an amount defined by a first calculation formula, "(the purchase price included in the purchase slip to be registered that has been set - the purchase price included in the specified purchase slip) x (the purchase quantity included in the specified purchase slip - the obtained inventory quantity) x (-1)"; and (3) a process of registering details for inventory valuation unit price adjustment that include the amount calculated by the first calculation formula, the set accounting date, and the target purchase product in the adjustment data; To have A purchasing management device characterized by the above.

2. Further, the system is capable of accessing receipt and payment data for managing product delivery information and product receipt information of derivative products derived from the product; The first process further includes a process of linking an amount defined by a second calculation formula, "(the purchase unit price included in the purchase voucher to be registered) - the purchase unit price included in the specified purchase voucher)" with the target purchase product and storing the amount in a predetermined first storage area; After executing the first process, the adjustment processing unit executes a second process on all derivative products from the most upstream derivative product to the most downstream derivative product that are derived from the target purchased product and are identified by referring to the receipt and payment data, in order starting from the most upstream derivative product; The second process includes (1) a process of obtaining the inventory quantity of the target derivative product by referencing the inventory data, (2) a process of obtaining the number of payments of the original product that is the basis of the target derivative product and the number of payments of the target derivative product by referencing the receipt and payment data, (3) a process of linking an amount defined by a third calculation formula, "the obtained number of payments x the amount of the original product stored in the specified first storage area ÷ the obtained number of payments", to the target derivative product and storing it in the specified first storage area, and (4) a process of linking an amount defined by the third calculation formula x the amount of the original product stored in the specified first storage area ÷ the obtained number of payments. (4) a process for calculating an amount defined by a fourth formula, "amount defined by the fourth formula x (the acquired number of receipts - the acquired number of stocks) x (-1)," (5) a process for calculating an amount defined by a fifth formula, "amount defined by the fourth formula x (the acquired number of receipts - the acquired number of stocks) x (-1)," and (6) a process for registering the amount calculated by the fourth formula, the set accounting date, and details for inventory valuation unit price adjustment including the target derivative product, and the amount calculated by the fifth formula, the set accounting date, and details for inventory valuation unit price adjustment including the target derivative product, in the adjustment data.

2. The purchase management device according to claim 1, wherein:

3. An inventory update processing unit is further provided, The inventory update processing unit: executes a process of updating the unit price of the target purchased product registered in the inventory data to the purchase unit price included in the purchase slip to be registered; execute a third process for all derivative products from the most upstream derivative product to the most downstream derivative product that are derived from the target purchased product and are identified by referring to the receipt and payment data, in order from the most upstream derivative product; The third process includes: (1) a process of acquiring the corrected purchase price of the original product that is the basis of the target derivative product or the inventory valuation unit price of the original product stored in a predetermined second storage area; (2) a process of acquiring the number of original products to be issued and the number of products to be received by referring to the receipt and payment data; (3) a process of linking the inventory valuation unit price defined by a sixth calculation formula, "the acquired purchase price or inventory valuation unit price × the acquired number of products to be issued ÷ the acquired number of products to be received," to the target derivative product and storing the inventory valuation unit price in the predetermined second storage area; and (4) a process of updating the unit price of the target derivative product registered in the inventory data to the inventory valuation unit price calculated by the sixth calculation formula.

3. The purchase management device according to claim 2, wherein:

4. The purchased goods correspond to raw materials, The derivative product is made by processing raw materials; 4. The purchase management device according to claim 3, wherein:

5. The purchased goods are marine products, The derivative products are processed seafood products; 5. The purchase management device according to claim 4, wherein:

6. a control unit of an information processing device that can access purchase data for managing purchase slips of purchased goods, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustment; When the purchase voucher to be registered, which includes the corrected purchase price, the purchase number of the purchase voucher from which the purchase price is to be corrected, and the accounting date are set, a red / black processing step executes the following processes: (1) referring to the purchase data, identifying a purchase voucher that includes the set purchase number and the most recent accounting date based on the set accounting date, creating a red / black purchase voucher to cancel the purchase voucher based on the identified purchase voucher, and linking the created red / black purchase voucher to the set purchase number and registering it in the purchase data; and (2) linking the set purchase voucher to be registered to the set purchase number and registering it in the purchase data. an adjustment processing step for executing a first process including: (1) a process of obtaining the inventory quantity of the target purchase product included in the purchase slip to be registered by referring to the inventory data; (2) a process of calculating an amount defined by a first calculation formula, "(the purchase price included in the purchase slip to be registered by the set value - the purchase price included in the specified purchase slip) x (the purchase quantity included in the specified purchase slip - the obtained inventory quantity) x (-1)"; and (3) a process of registering the amount calculated by the first calculation formula, the set accounting date, and details for adjusting the inventory valuation unit price including the target purchase product in the adjustment data; To carry out A purchasing management method characterized by the above.

7. a control unit of an information processing device that can access purchase data for managing purchase slips of purchased goods, inventory data for managing product inventory information, and adjustment data for managing details for inventory valuation unit price adjustment; When the purchase voucher to be registered, which includes the corrected purchase price, the purchase number of the purchase voucher from which the purchase price is to be corrected, and the accounting date are set, a red / black processing step executes the following processes: (1) referring to the purchase data, identifying a purchase voucher that includes the set purchase number and the most recent accounting date based on the set accounting date, creating a red / black purchase voucher to cancel the purchase voucher based on the identified purchase voucher, and linking the created red / black purchase voucher to the set purchase number and registering it in the purchase data; and (2) linking the set purchase voucher to be registered to the set purchase number and registering it in the purchase data. an adjustment processing step for executing a first process including: (1) a process of obtaining the inventory quantity of the target purchase product included in the purchase slip to be registered by referring to the inventory data; (2) a process of calculating an amount defined by a first calculation formula, "(the purchase price included in the purchase slip to be registered by the set value - the purchase price included in the specified purchase slip) x (the purchase quantity included in the specified purchase slip - the obtained inventory quantity) x (-1)"; and (3) a process of registering the amount calculated by the first calculation formula, the set accounting date, and details for adjusting the inventory valuation unit price including the target purchase product in the adjustment data; A purchasing management program to implement the above.

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