Automatic journal entry device, automatic journal entry method, and automatic journal entry program

Abstract

The objective is to provide an automated journal entry system that can automatically generate journal entries for interdepartmental sales, such as when the department responsible for procuring products and the department responsible for managing the materials used to manufacture those products are different. [Solution] The automatic journal entry device includes a temporary table creation unit that creates a temporary table containing the departments that generate journal entries, the data classifications that classify the departments as receiving or issuing, and the amounts of journal entries generated by the departments, based on the processing records of the materials processed to manufacture the products; and a journal entry data creation unit that creates journal entry data from the amounts of journal entries referenced from the temporary table and account titles referenced from a journal entry pattern master based on the data classifications included in the temporary table.

Description

Technical Field

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[0001] The present invention relates to an automatic journalizing device, an automatic journalizing method, and an automatic journalizing program.

Background Art

[0002] For example, Patent Document 1 discloses a processing history management device, a processing history management method, and a processing history management program that can visualize the processing history from a base material to a product until it is processed.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] By the way, when the department arranging products is different from the department managing the materials (base materials) to be processed for manufacturing the products, it is necessary to generate a sale and purchase between departments in accounting. However, every time the materials are processed, registering the processing results at the site where the materials are processed (for example, a factory) and the sale and purchase transactions regarding the processed materials imposes a high workload on the site. Also, if processing is carried out only when the department arranging products and the department managing materials are the same so that no sale and purchase between departments occurs, a situation may occur where the department arranging products cannot process materials unless it has an inventory of materials, leading to a risk of opportunity loss.

[0005] The present invention has been made in view of the above circumstances, and an object thereof is to provide an automatic journalizing device, an automatic journalizing method, and an automatic journalizing program that can automatically generate journal entries for sales and purchases between departments.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the present invention provides an automatic journal entry device that includes a control unit and automatically generates journal entries for interdepartmental sales when the department that procures products and the department that manages the materials processed to manufacture the products are different, the device having access to a journal entry pattern master that associates account titles with each data classification classified as receipt or disbursement, the control unit comprising: a temporary table creation unit that creates a temporary table including the department that generates the journal entry, the data classification that classifies the department as receipt or disbursement, and the amount of the journal entry generated by the department, based on the processing results of the materials; and a journal entry data creation unit that creates journal entry data from the amount of the journal entry generated referenced from the temporary table and the account titles referenced from the journal entry pattern master based on the data classification included in the temporary table.

[0007] Furthermore, the automatic journal entry method according to the present invention is characterized by including a temporary table creation step in which a temporary table creation unit creates a temporary table that includes the departments that generate journal entries, data classifications that classify the departments as receiving or issuing, and the amounts of journal entries generated by the departments, based on the processing results of materials processed to manufacture products; and a journal entry data creation step in which a journal entry data creation unit creates journal entry data from the amounts of journal entries generated referenced from the temporary table and account titles referenced from a journal entry pattern master based on the data classifications included in the temporary table.

[0008] Furthermore, the automatic journal entry program according to the present invention is designed to cause an automatic journal entry device to function as a temporary table creation means that causes the device to create a temporary table containing the departments that generate journal entries, data classifications that classify the departments as receipts or disbursements, and the amounts of journal entries generated by the departments, based on the processing records of materials processed to manufacture products; and a journal entry data creation means that causes the device to create journal entry data from the amounts of journal entries generated referenced from the temporary table and account titles referenced from a journal entry pattern master based on the data classifications included in the temporary table. [Effects of the Invention]

[0009] This invention enables the automatic creation of accounting data, and has the effect of automatically generating accounting entries for interdepartmental sales when the department that procures products and the department that manages the materials processed to manufacture the products are different. [Brief explanation of the drawing]

[0010] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of the automatic sorting device according to this embodiment. [Figure 2] Figure 2 shows an example of purchase data generated by the generation unit of the automatic journal entry device according to this embodiment, and the journal entries generated based on the purchase data. [Figure 3] Figure 3 shows an example of inventory data generated by the generation unit of the automatic sorting device according to this embodiment. [Figure 4] Figure 4 shows an example of order data generated by the generation unit of the automatic sorting device according to this embodiment. [Figure 5] Figure 5 shows an example of processing request data generated by the generation unit of the automatic sorting device according to this embodiment. [Figure 6] Figure 6 shows an example of processing and dispatch data generated by the generation unit of the automatic sorting device according to this embodiment. [Figure 7] Figure 7 shows an example of processing acceptance data generated by the generation unit of the automatic sorting device according to this embodiment. [Figure 8] Figure 8 shows an example of a flowchart of the processing performed by the automatic sorting device according to this embodiment. [Figure 9] Figure 9 shows an example of a temporary table created by the temporary table creation unit of the automatic journal entry device according to this embodiment, and a journal entry pattern master stored in the storage unit. [Figure 10] Figure 10 shows an example of journal entry data for the disbursement department created by the journal entry data creation unit of the automatic journal entry device according to this embodiment. [Figure 11]FIG. 11 is a diagram showing an example of journal data on the receiving department side created by the journal data creation unit of the automatic journalizing device according to the present embodiment. [Figure 12] FIG. 12 is a diagram showing generated journal entries generated based on the journal data created by the journal data creation unit of the automatic journalizing device according to the present embodiment. [Figure 13] FIG. 13 is a diagram showing an example of sales data generated by the generation unit of the automatic journalizing device according to the present embodiment and generated journal entries generated based on the sales data. [Figure 14] FIG. 14 is a diagram showing a modified example of the processed payment performance data shown in FIG. 6. [Figure 15] FIG. 15 is a modified example of the processed receipt performance data shown in FIG. 7, and is a diagram showing processed receipt performance data generated based on the processed payment performance data shown in FIG. 14. [Figure 16] FIG. 16 is a modified example of the temporary table shown in FIG. 9, and is a diagram showing a temporary table created based on the processed payment performance data shown in FIG. 14 and the processed receipt performance shown in FIG. 15.

Embodiments for Carrying Out the Invention

[0011] Embodiments of the automatic journalizing device, automatic journalizing method, and automatic journalizing program according to the present invention will be described in detail below based on the drawings. Note that the present invention is not limited by the present embodiment.

[0012] [1. Configuration] An example of the configuration of the automatic journalizing device 100 according to the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a block diagram showing an example of the configuration of the automatic journalizing device 100.

[0013] The automatic journalizing device 100 is for automatically generating journal entries for transactions between departments when the department responsible for arranging products is different from the department responsible for managing the materials processed to manufacture the products. The automatic journalizing device 100 is constructed based on a commercially available desktop personal computer. Note that the automatic journalizing device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, and may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.

[0014] The automatic journalizing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the automatic journalizing device 100 is communicably connected via an arbitrary communication path.

[0015] The communication interface unit 104 communicably connects the automatic journalizing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of communicably connecting the automatic journalizing device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in, for example, the server 200.

[0016] An input device 112 and an output device 114 are connected to the input / output interface unit 108. For the output device 114, in addition to a monitor (including a household TV), a speaker or a printer can be used. For the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Note that hereinafter, the output device 114 may sometimes be described as the monitor 114.

[0017] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0018] The memory unit 106 stores the journal entry pattern master 106a and the like as master data.

[0019] The journal entry pattern master 106a stores the journal entry creation conditions, debit accounts, and credit accounts associated with each data category.

[0020] Figure 9 shows an example of the journal entry pattern master table of journal entry pattern master 106a. As shown in Figure 9, the data classification "Processing - Receiving" is associated with the journal entry creation condition "Issuing Department ≠ Receiving Department", the debit account "Purchases (Internal)", and the credit account "Accounts Payable". Similarly, the data classification "Processing - Issuing" is associated with the journal entry creation condition "Issuing Department ≠ Receiving Department", the debit account "Accounts Receivable", and the credit account "Sales (Internal)". The data classification here refers to classifying departments that need to generate journal entries due to material processing into receiving departments or issuing departments. In this embodiment, the department that arranges products is classified as the receiving department as the department that receives products, and the department that manages the materials processed to manufacture products is classified as the issuing department as the department that issues materials. The journal entry creation condition is the condition for generating a journal entry. With this configuration, the journal entry pattern master 106a can identify whether or not it is necessary to generate journal entries for interdepartmental sales based on data classification and journal entry creation conditions.

[0021] Furthermore, the storage unit 106 stores purchase data 106b, inventory data 106c, order data 106d, processing request data 106e, processing and dispatch record data 106f, processing and receipt record data 106g, and sales data 106h generated by the generation unit 102f, as well as journal entry data 106i created by the journal entry data creation unit 102d, etc. Details will be described later.

[0022] Furthermore, the purchase data 106b shown in Figure 2 may include, for example, a purchase number for managing purchases, the location of the purchased materials, a department code to identify the department that purchased the materials, and a product code to identify the purchased materials, as well as the lot number, quantity, asset quantity, unit price, purchase price, purchase consumption tax amount, and purchase price which is the sum of the purchase price and purchase consumption tax amount.

[0023] Furthermore, the inventory data 106c shown in Figure 3 may include, for example, a product code to identify the material in stock, the location where the material is stored, the inventory department that stores the material, as well as the lot number, quantity, asset quantity, inventory valuation unit price, and inventory value for the material in stock.

[0024] Furthermore, the order data 106d shown in Figure 4 may include, for example, an order number for managing orders, a location for materials processed to manufacture the ordered products, a department code to identify the department that received the order, and a product code to identify the ordered products, as well as a lot number, quantity, asset quantity, unit price, sales price, sales consumption tax amount, and sales amount which is the sum of the sales price and sales consumption tax amount for the ordered products.

[0025] Furthermore, the processing request data 106e shown in Figure 5 may include, for example, a request number for managing material processing requests, the location of the material to be processed, the department that requested the processing of the material, and a product code to identify the product manufactured by processing the material, as well as a lot number, quantity, and asset quantity for the product.

[0026] Furthermore, the processing and disbursement data 106f shown in Figure 6 may include, for example, a processing number for managing the processing history of materials that were in stock, the location where the processed materials were stored, the department that dispensed the materials, and a product code for identifying the processed materials, as well as a lot number, quantity, asset quantity, inventory valuation unit price, and inventory value for the processed materials.

[0027] Furthermore, the processing receipt data 106g shown in Figure 7 may include, for example, a processing number for managing the processing record of materials that were in stock, the location where the processed materials are stored, the department that receives the products manufactured by processing the materials, and a product code for identifying the products, as well as a lot number, quantity, asset quantity, inventory valuation unit price, inventory value, and disbursement line number (the line number of the corresponding processing disbursement data 106f) for the products. In this embodiment, since plates A1, A2, and A3 are manufactured from coil A, the relationship between materials and products when processing materials to produce products is 1:N. Therefore, the asset quantity of material (coil A) in stock held by one department (department A) registered in the processing disbursement data 106f shown in Figure 6 corresponds to the sum of the asset quantities of multiple products (plates A1, A2, and A3) arranged by multiple departments (departments A, B, and C) each registered in the processing receipt data 106g shown in Figure 7. Furthermore, the inventory value of multiple products (plate A1, plate A2, plate A3) arranged by multiple departments (department A, department B, department C) registered in processing receipt data 106g is calculated by apportioning the inventory value of material (coil A) held by one department (department A) registered in processing discharge data 106f, based on the asset quantity of each product (plate A1, plate A2, plate A3). The inventory value of material (coil A) held by one department (department A) registered in processing discharge data 106f is equivalent to the sum of the inventory values ​​of multiple products (plate A1, plate A2, plate A3) arranged by multiple departments (department A, department B, department C) registered in processing receipt data 106g.

[0028] Furthermore, the sales data 106h shown in Figure 13 may include, for example, a sales number for managing sales for orders, the location of materials for the sold products, a department code to identify the department that sold the products, and a product code to identify the sold products, as well as the lot number, quantity, asset quantity, unit price, sales price, sales consumption tax amount, and sales price which is the sum of the sales price and sales consumption tax amount for the sold products.

[0029] Next, referring again to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU or the like that comprehensively controls the automatic journal entry device 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. The control unit 102 comprises a display control unit 102a, an acquisition unit 102b, a temporary table creation unit 102c, a journal entry data creation unit 102d, a calculation unit 102e, a generation unit 102f, and an output unit 102g.

[0030] The display control unit 102a displays various screens on the display unit (in this embodiment, the monitor 114) according to the processing performed by the user.

[0031] The acquisition unit 102b acquires information registered by a user when the user performs the purchase input process. The acquisition unit 102b also acquires information registered by a user in a department that arranges products (Department A, Department B, Department C) when the user performs the order input process and the processing request input process. Furthermore, the acquisition unit 102b acquires information registered by a user in a factory (Factory A) that processes materials based on a processing request when the user performs the processing results input process.

[0032] The temporary table creation unit 102c creates a temporary table T based on the processing results of the material, which consist of processing discharge data 106f and processing receipt data 106g.

[0033] The temporary table T shown in Figure 9 is composed of information such as the voucher number, data classification, generating department, and generated amount. The voucher number here is obtained from rows where, when comparing the processing and disbursement data 106f and the processing and receiving data 106g, the department included in the processing and disbursement data 106f is different from the department included in the processing and receiving data 106g, i.e., the disbursing department and the receiving department are different. The data classification is "processing-receiving" if the department that needs to generate the journal entry is the receiving department, and "processing-disbursement" if it is the disbursing department, and corresponds to the data classification of the journal entry pattern master 106a described above. The generating department is the department that generates the journal entry, and here it is obtained from the departments associated with the processing numbers in the processing and disbursement data 106f and the processing and receiving data 106g. Furthermore, the incurred amount is the amount that generates a journal entry (amount resulting from journal entry). If the data classification is "Processing - Receipt," the received amount is the inventory amount linked to the processing number in Processing Receipt Performance Data 106g. Also, if the data classification is "Processing - Disbursement," the incurred amount is the disbursement amount obtained by aggregating the received amounts (inventory amounts in Processing Receipt Performance Data 106g).

[0034] The journal entry data creation unit 102d creates journal entry data 106i from the amount incurred, referenced from the temporary table T created by the temporary table creation unit 102c, and the account titles, referenced from the journal entry pattern master 106a based on the data classification contained in the temporary table T.

[0035] The journal entry data 106i shown in Figure 10 is data used to create journal entries for sales in the disbursement department. The journal entry data 106i consists of information such as the voucher number for managing interdepartmental transactions, the debit department, the debit account, the debit amount incurred, the credit department, the credit account, and the credit amount incurred. The debit department here is obtained from the disbursement department of the row in temporary table T whose data classification is "processing - disbursement". The debit account is obtained from the debit account of the row in journal entry pattern master 106a whose data classification is "processing - disbursement". The debit amount incurred is obtained from the amount incurred of the row in temporary table T whose data classification is "processing - disbursement". The credit department is obtained from the disbursement department of the row in temporary table T whose data classification is "processing - disbursement". The credit account is obtained from the credit account of the row in journal entry pattern master 106a whose data classification is "processing - disbursement". Furthermore, the credit amount is obtained from the rows in temporary table T where the data classification is "Processing - Disbursement".

[0036] Furthermore, the journal entry data 106i shown in Figure 11 is data for creating journal entries for purchases in the receiving department. The journal entry data 106i consists of information such as the voucher number for managing interdepartmental transactions, the debit department, the debit account, the debit amount incurred, the credit department, the credit account, and the credit amount incurred. The debit department here is obtained from the originating department of rows in the temporary table T where the data classification is "processing - receiving". The debit account is obtained from the debit account of rows in the journal entry pattern master 106a where the data classification is "processing - receiving". The debit amount incurred is obtained from the amount incurred of rows in the temporary table T where the data classification is "processing - receiving". The credit department is obtained from the originating department of rows in the temporary table T where the data classification is "processing - receiving". The credit account is obtained from the credit account of rows in the journal entry pattern master 106a where the data classification is "processing - receiving". Furthermore, the credit amount is obtained from the rows in temporary table T where the data classification is "Processing - Receipt".

[0037] The calculation unit 102e calculates departmental gross profit using the journal entries generated when creating the journal entry data 106i. Specifically, when the user performs the sales input process for Department A, which is the disbursing department, the calculation unit 102e adds the sales (internal) (Department A) "66,000" included in the generated journal entry Q1 (see Figure 12) generated when creating the journal entry data 106i for Department A, to the sales (Department A) "226,000" included in the generated journal entry R (see Figure 13) generated when creating the sales data 106h, and subtracts the purchases (Department A) "200,000" included in the generated journal entry P (see Figure 2) generated when creating the purchase data 106b, thereby calculating the gross profit for Department A as 92,000 (66,000 + 226,000 - 200,000 = 92,000).

[0038] Furthermore, when the user performs the sales input processing for Department B, the receiving department, the calculation unit 102e subtracts the sales (Department B) "90,900" included in the journal entry Q2 (see Figure 12) that occurs when the journal entry data 106i for Department B is created, from the sales (Department B) "90,900" included in the journal entry R (see Figure 13) that occurs when the sales data 106h is created, thereby calculating the gross profit for Department B as 36,900 (90900-54000=36900).

[0039] Furthermore, when the user performs the sales input processing for the receiving department, Department C, the calculation unit 102e subtracts the sales (Department C) "16,800" included in the journal entry Q2 (see Figure 12) that occurs when the journal entry data 106i for Department C is created, from the sales (Department C) "16,800" included in the journal entry R (see Figure 13) that occurs when the sales data 106h is created, thereby calculating the gross profit for Department C as 4,800 (16800-12000=4800).

[0040] The generation unit 102f generates purchase data 106b, inventory data 106c, etc., according to the information registered by the user when the user performs purchase input processing. The generation unit 102f also generates order data 106d, processing request data 106e, etc., according to the information registered by the user when the user performs order input processing and processing request input processing on the departments that arrange for products (Department A, Department B, Department C). Furthermore, the generation unit 102f generates processing disbursement data 106f, processing receipt data 106g, etc., according to the information registered by the user when the user performs processing result input processing on the factory (Factory A) that processes materials based on processing requests. Finally, the generation unit 102f generates sales data 106h, etc., according to the information registered by the user when the user performs sales input processing.

[0041] The output unit 102g outputs various data to the display unit (monitor 114 in this embodiment) according to the processing performed by the user.

[0042] [2. Specific examples of processing] A specific example of the processing performed by the automated journal entry device 100 configured as described above will be explained with reference to Figures 6 to 12, etc. Figure 8 is a diagram showing an example of a flowchart of the journal entry data creation process performed by the automated journal entry device 100.

[0043] The automatic sorting device 100 performs steps S1 to S2 described below as the sorting data creation process. First, when the processing outgoing data 106f shown in Figure 6 and the processing receiving data 106g shown in Figure 7 are generated, the temporary table creation unit 102c creates a temporary table T based on the processing results of the materials, consisting of the processing outgoing data 106f and the processing receiving data 106g (step S1). At this time, the temporary table creation unit 102c combines the processing outgoing data 106f and the processing receiving data 106g to obtain data where the outgoing department ≠ the receiving department. In this embodiment, since plates A1, A2, and A3 are manufactured from coil A, department A, which manages coil A, is registered as the outgoing department in the processing outgoing data 106f. Also, departments A, B, and C, which arranged for plates A1, A2, and A3 manufactured from coil A, are registered as receiving departments in the processing receiving data 106g. Therefore, the data obtained by the temporary table creation unit 102c where the issuing department ≠ receiving department means that the issuing department is department A, and the receiving department is a department other than department A (department B, department C).

[0044] Then, the temporary table creation unit 102c obtains the following amounts from the receiving records to generate journal entries: the inventory amounts for data where the department in the processing receiving record data 106g is a department other than Department A (Department B, Department C); in this case, the inventory amount for data where the voucher number of the processing receiving record data 106g is "PZ001-03" and the department is "Department B" is "30,000", the inventory amount for data where the voucher number is "PZ001-04" and the department is "Department B" is "24,000", and the inventory amount for data where the voucher number is "PZ001-05" and the department is "Department C" is "12,000" (step S1a).

[0045] Then, the temporary table creation unit 102c obtains the total amount to generate a journal entry from the disbursement records: the inventory amount for the data in the processing and receiving record data 106g where the department is a department other than Department A (Department B, Department C). In this case, the inventory amount for the data in the processing and receiving record data 106g with slip number "PZ001-03" and department "Department B" is "30,000", the inventory amount for the data with slip number "PZ001-04" and department "Department B" is "24,000", and the inventory amount for the data with slip number "PZ001-05" and department "Department C" is "12,000", totaling "66,000" (30,000 + 24,000 + 12,000 = 66,000). This total is obtained by aggregating these amounts (Step S1b). Then, the temporary table T is created through the various processes including Steps S1a to S1b described above, and Step S1 is completed.

[0046] Then, when step S1 is completed, the journal entry data creation unit 102d creates journal entry data 106i from the amount incurred referenced from temporary table T and the account titles referenced from the journal entry pattern master 106a based on the data classification contained in temporary table T (step S2). At this time, the journal entry data creation unit 102d first references rows in temporary table T where the data classification is "processing - disbursement". Then, for each generating department, the journal entry data creation unit 102d creates journal entry data 106i for creating a journal entry for sales in the disbursement department from the amount incurred referenced from temporary table T and the account titles (debit account titles and credit account titles) referenced from the journal entry pattern master 106a based on the data classification "processing - disbursement" in temporary table T. Therefore, the journal entry data creation unit 102d refers to the row where the generating department is "Department A," and creates the journal entry data 106i shown in Figure 10 from the generated amount "66,000" in the row where the generating department is "Department A," and the debit account "Accounts Receivable" and credit account "Sales (Internal)" referenced from the journal entry pattern master 106a based on the data classification "Processing - Disbursement." Then, after creating the journal entry data 106i shown in Figure 10, the journal entry data creation unit 102d creates the generated journal entry Q1 (Journal entry for sales in the disbursement department) shown in Figure 12 as a result of the journal entry data creation process (Step S2a).

[0047] Then, the journal entry data creation unit 102d refers to rows in the temporary table T whose data classification is "Processing - Receipt". Then, the journal entry data creation unit 102d creates journal entry data 106i for creating a journal entry for sales in the disbursing department, using the amount incurred for each generating department referenced from the temporary table T and the account titles (debit account titles and credit account titles) referenced from the journal entry pattern master 106a based on the data classification "Processing - Receipt" in the temporary table T. Therefore, the journal entry data creation unit 102d refers to the row where the generating department is "Department B," and uses the sum of the amounts "30,000" from one of the two rows where the generating department is "Department B" and "24,000" from the other row to create the first row of the journal entry data 106i shown in Figure 11, along with the debit account "Purchases (Internal)" and the credit account "Accounts Payable" referenced from the journal entry pattern master 106a based on the data classification "Processing - Disbursement." Furthermore, the journal entry data creation unit 102d refers to the row where the generating department is "Department C," and creates the second row of the journal entry data 106i shown in Figure 11 from the generated amount "12,000" in the row where the generating department is "Department C," and the debit account "Purchases (Internal)" and credit account "Accounts Payable" referenced from the journal entry pattern master 106a based on the data classification "Processing - Disbursement." Then, after creating the journal entry data 106i shown in Figure 11, the journal entry data creation unit 102d creates the generated journal entry Q2 (journal entry for sales in the receiving department) shown in Figure 12 as a result of the journal entry data creation process (step S2b). Then, with the creation of the journal entry data 106i for both the disbursing department and the receiving department through various processes including steps S2a to S2b described above, step S2 is completed.

[0048] In the above, we described a scenario where the relationship between the issuing and receiving departments is 1:N when recording material processing results, in which multiple products (plate A1, plate A2, plate A3) are manufactured using material (coil A) that is in stock of one department (department A). However, products may be manufactured using material that is in stock of multiple departments, and the relationship between the issuing and receiving departments may be M:N. For example, if product B1, ordered by departments A and B, is manufactured using material B1, which is in stock of department A, and product B2, ordered by departments A and B, is manufactured using material B1, which is in stock of department A, and material B2, which is in stock of department B, in a 4:1 ratio, and product B3, ordered by department C, is manufactured using material B2, which is in stock of department B, then, as shown in Figure 14, the first row of the processing and issuing results data 106f will register information about material B1, which is in stock of department A (storage location, department issuing the material, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value). Additionally, the second row of processing and disbursement data 106f contains information about material B2, which is in stock at department B, along with the processing number (storage location, department disbursing the material, product code, lot number, quantity, asset quantity, inventory valuation unit price, and inventory value).

[0049] Then, as shown in Figure 15, the first row of processing acceptance data 106g contains the processing number, information about product B1 arranged by Department A (storage location, department receiving the product, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value), and the disbursement row number "1". The inventory value here is "50,000" (250 x 200 = 5000) because product B1 is manufactured using 250 kg of material B1 that Department A has in stock. Furthermore, the second row of processing acceptance data 106g contains the processing number, information about product B2 arranged by Department A (storage location, department receiving the product, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value), and the disbursement line numbers "1, 2". The inventory valuation unit price here is "190" (=200 × 4 / 5 + 150 × 1 / 5) because product B2 is manufactured using material B1, which is in stock at Department A, and material B2, which is in stock at Department B, in a 4:1 ratio. The inventory value is "77,900" (328 × 200 (for material B1) + 82 × 150 (for material B2) = 77,900) because product B2 is manufactured using 328 KG (=410 KG × 4 / 5) of material B1, which is in stock at Department B, and 82 KG (=410 KG × 1 / 5) of material B2, which is in stock at Department B. Furthermore, the third row of processing receipt data 106g contains the processing number, information about product B1 arranged by department B (storage location, department receiving the product, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value), and the dispatch line number "1". The inventory value here is "30,000" (150 x 200 = 30,000) because product B1 is manufactured using 150 kg of material B1 that department A has in stock. Also, the fourth row of processing receipt data 106g contains the processing number, information about product B2 arranged by department B (storage location, department receiving the product, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value), and the dispatch line numbers "1, 2". The inventory valuation unit price here is "190" because product B2 is manufactured using material B1 that department A has in stock and material B2 that department B has in stock in a 4:1 ratio.Furthermore, the inventory value is "17,100" (72 x 200 (for material B1) + 18 x 150 (for material B2) = 17,100) because product B2 is manufactured using 72 kg (= 90 x 4 / 5) of material B1, which is in stock of department A, and 18 kg (= 90 x 1 / 5) of material B2, which is in stock of department B. In addition, the 5th row of processing receipt data 106g contains the processing number, information on product B3 arranged by department C (storage location, department receiving the product, product code, lot number, quantity, asset quantity, inventory valuation unit price, inventory value), and the disbursement line number "1". The inventory value here is "15,000" (100 x 150 = 15,000) because product B3 is manufactured using 100 kg (100 x 150) of material B2, which is in stock of department B.

[0050] Furthermore, according to the temporary table T created based on the processing and dispatch data 106f shown in Figure 14 and the processing and receiving data 106g shown in Figure 15 (see Figure 16), the first row of the temporary table T holds the amount "12,300" (82 x 150 = 12,300) incurred when Department A procures product B2 and uses materials managed by a department other than Department A (material B2 of Department B). Also, the second row of the temporary table T holds the amount "30,000" (150 x 200 = 30,000) incurred when Department B procures product B1 and uses materials managed by a department other than Department B (material B1 of Department A). Also, the third row of the temporary table T holds the amount "14,400" (72 x 200 = 14,400) incurred when Department B procures product B2 and uses materials managed by a department other than Department B (material B1 of Department A). Additionally, the fourth row of temporary table T stores the amount "15,000" (100 x 150 = 15,000) used by departments other than department C (material B2 from department B) when department C procured product B3. Furthermore, the fifth row of temporary table T stores the amount "44,400" (30,000 + 14,400 = 44,400) which is the total amount of material B1 from department A used among the amounts registered in rows 1 to 4. Furthermore, the sixth row of temporary table T stores the amount "27,300" (12,300 + 15,000 = 27,300) which is the total amount of material B2 from department B used among the amounts registered in rows 1 to 4. Therefore, the journal entry data creation unit 102d can create journal entry data 106i for the disbursing department and the receiving department, respectively, by using the amount incurred referenced from the temporary table T shown in Figure 16 and the account titles referenced from the journal entry pattern master 106a based on the data classification contained in the temporary table T.

[0051] According to the embodiment described above, the temporary table creation unit 102c can automatically create a temporary table T that includes the department that generates the journal entry, a data classification that categorizes the department as either receiving or issuing, and the amount of the journal entry generated by the department, based on the processing record of the materials. Furthermore, the journal entry data creation unit 102d can automatically create journal entry data 106i for the issuing department and the receiving department, respectively, from the amount of the journal entry referenced from the temporary table T and the account referenced from the journal entry pattern master 106a based on the data classification included in the temporary table T. With this configuration, if the department that procures the product and the department that manages the materials processed to manufacture the product are different, the automatic journal entry device 100 can automatically generate journal entries for inter-departmental sales using the temporary table T created based on the processing record of the materials. As a result, the site where the materials are processed (e.g., a factory) does not need to register the processing record and the sales transaction related to the processed materials each time materials are processed, thus reducing the workload. Furthermore, when a department that processes materials receives a request to manufacture a product from the department that procures the product (for example, the sales department), the department that manages the materials can process the materials without having to worry about which department is in charge of managing the materials. This prevents the loss of opportunities that would result from being unable to process materials. Moreover, by automatically generating journal entries for interdepartmental sales using the automatic journal entry device 100, the work of each department is simplified while allowing for an accurate understanding of the profits and losses of each department. Therefore, the automatic journal entry device 100 makes the gross profit of each department visible.

[0052] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions within companies, thereby enabling contributions to SDGs Goals 8 and 9.

[0053] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0054] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0055] [4. Other Embodiments] Although embodiments of the present invention have been described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

[0056] For example, among the processes described in the embodiments described above, 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 by known methods.

[0057] In addition, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in the above-mentioned documents and drawings may be changed at will unless otherwise specified.

[0058] Furthermore, with respect to the automatic journal entry device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0059] For example, the processing functions of each device constituting the automatic sorting device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by each device as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0060] Furthermore, this computer program may be stored on an application program server connected to the automatic sorting device 100 via any network, and it is possible to download all or part of it as needed.

[0061] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program-first product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0062] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0063] The various databases stored in the memory unit are storage means such as RAM, ROM, other memory devices, hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0064] Furthermore, the automatic journal entry device 100 may be configured as an information processing device such as a known personal computer or workstation, or as an information processing device to which any peripheral devices are connected. Alternatively, the automatic journal entry device 100 may be implemented by installing software (including programs or data, etc.) that enables the processing described in this embodiment onto the automatic journal entry device 100.

[0065] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0066] This invention is useful, for example, in the steel industry. [Explanation of Symbols]

[0067] 100 Automatic Journal Entry Machine 102 Control Unit 102a Display Control Unit 102b Acquisition Department 102c Temporary Table Creation Section 102d Journal Entry Data Creation Department 102e Calculation Unit 102f Generator 102g output section 104 Communication Interface Section 106 Storage section 106a Journal Entry Pattern Master 106b Purchase Data 106c Inventory Data 106d Order Data 106e Processing Request Data 106f Processing and Dispatch Performance Data 106g Processing Acceptance Record Data 106h Sales Data 106i Journal Entry Data 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. An automatic accounting device equipped with a control unit that automatically generates interdepartmental accounting entries for sales when the department that procures products and the department that manages the materials processed to manufacture the products are different, For each data category classified as receipt or disbursement, it is possible to access a master of journal entry patterns associated with account codes. The control unit, Based on the processing record of the aforementioned materials, a temporary table creation unit creates a temporary table that includes the department that generates journal entries, the data classification that classifies the department as either receiving or issuing, and the amount of journal entries generated by the department. A journal entry data creation unit creates journal entry data from the amount of the journal entry referenced from the temporary table and the account referenced from the journal entry pattern master based on the data classification included in the temporary table. An automatic sorting device characterized by being equipped with the following features.

2. The temporary table creation unit creates a temporary table based on the processing records of materials processed to manufacture products, including the departments that generate journal entries, data classifications that categorize those departments as receiving or issuing, and the amounts of journal entries generated by those departments. A journal entry data creation step in which the journal entry data creation unit creates journal entry data from the amount of the journal entry referenced from the temporary table and the account referenced from the journal entry pattern master based on the data classification included in the temporary table, An automated journal entry method characterized by including the following.

3. Automatic journal entry machine, A temporary table creation means that creates a temporary table containing the departments that generate journal entries, data classifications that classify those departments as receiving or issuing, and the amounts of the journal entries generated by those departments, based on the processing records of the materials processed to manufacture the products. A journal entry data creation means that creates journal entry data from the amount of the journal entry referenced from the temporary table and the account title referenced from the journal entry pattern master based on the data classification included in the temporary table. An automated journal entry program designed to function as such.

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