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

Abstract

This system enables accurate tracking of the cost of goods sold, even when multiple product lines are involved under a single item code, or when inventory is secured for specific customers. [Solution] The numbering unit assigns a unique cost management number corresponding to the commercial flow type of the entered product. The data generation unit generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount (quantity multiplied by the unit price), the entered commercial flow type, and the assigned cost management number. This allows for the management of cost of goods sold using a unique cost management number for each product and commercial flow, enabling accurate tracking of cost of goods sold.

Description

Technical Field

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

Background Art

[0002] Patent Document 1 (Japanese Unexamined Patent Application Publication No. 2025-005265) discloses a unit price estimation management device that registers contract details as estimation information to centrally manage and share the estimation information, and can automatically create a unit price master after approval by a superior.

[0003] This unit price estimation management device includes a detection unit that refers to a storage unit storing various overhead costs incurred each time a product is distributed and detects overhead costs matching input estimation information, a deemed expense calculation unit that calculates an overhead unit price by adding shipping overhead costs and receiving overhead costs included in the detected overhead costs, and an output control unit that controls output of the calculated overhead unit price.

[0004] This makes it possible to provide accurate overhead costs at the time of estimation.

Prior Art Documents

Patent Documents

[0005]

Patent Document 1

Summary of Invention

Problems to be Solved by the Invention

[0006] However, Patent Document 1 does not describe anything about accurately grasping the cost of sales in cases where order-received ordered products and warehouse-stored products are mixed under a single product number, or in cases where inventory is reserved only for a specific customer.

[0007] This invention has been made in view of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that enable accurate determination of the cost of goods sold, even when commercial transactions (order-based goods and warehouse goods) are mixed under a single product number, or when inventory is secured only for specific customers. [Means for solving the problem]

[0008] To solve the above-mentioned problems and achieve the objective, the business support device according to the present invention includes a numbering unit that assigns a unique cost management number corresponding to the commercial flow type of the input product, and a data generation unit that generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount which is the amount obtained by multiplying the quantity by the unit price, the input commercial flow type, and the assigned cost management number.

[0009] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the business support method according to the present invention includes a numbering step in which a numbering unit assigns a unique cost management number corresponding to the commercial flow type of the entered product, and a data generation step in which a data generation unit generates commercial transaction data for each product that has been traded, including the quantity, unit price, commercial transaction amount which is the amount obtained by multiplying the quantity by the unit price, the entered commercial flow type, and the assigned cost management number.

[0010] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the business support program according to the present invention causes the computer to function as a numbering unit that assigns a unique cost management number corresponding to the commercial flow type of the entered product, and a data generation unit that generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount which is the amount obtained by multiplying the quantity by the unit price, the entered commercial flow type, and the assigned cost management number. [Effects of the Invention]

[0011] This invention makes it possible to accurately determine the cost of goods sold based on an inventory management number assigned to each product and each commercial transaction, such as when commercial transactions (made-to-order items and warehoused items) are mixed under a single product number, or when inventory is secured only for specific customers. [Brief explanation of the drawing]

[0012] [Figure 1] Figure 1 is a block diagram showing the hardware configuration of a business support device according to an embodiment. [Figure 2] Figure 2 shows an example of sales data stored in the sales data storage unit. [Figure 3] Figure 3 is a diagram illustrating the different types of commercial transactions. [Figure 4] Figure 4 shows an example of purchase data stored in the purchase data storage unit. [Figure 5] Figure 5 shows an example of inventory data stored in the inventory data storage unit. [Figure 6] Figure 6 shows another example of inventory data stored in the inventory data storage unit. [Figure 7] Figure 7 shows an example of sales cost data stored in the sales cost data storage unit. [Figure 8] Figure 8 shows another example of sales cost data stored in the sales cost data storage unit. [Figure 9] Figure 9 shows an example of a calculation result stored in the calculation result storage unit. [Figure 10] Figure 10 shows another example of a calculation result stored in the calculation result storage unit. [Figure 11] Figure 11 shows an example of gross profit analysis data stored in the gross profit analysis data storage unit. [Figure 12] Figure 12 is a diagram illustrating the operation flow of the business support device according to this embodiment. [Figure 13] Figure 13 shows an example of a sales entry screen. [Figure 14] Figure 14 shows an example of sales data stored in the sales data storage unit. [Figure 15] Figure 15 shows an example of a purchase input screen. [Figure 16]Figure 16 is a diagram illustrating an example of purchase data stored in a purchase data storage unit. [Figure 17] Figure 17 is a diagram illustrating an example of inventory data stored in an inventory data storage unit before a calculation process. [Figure 18] Figure 18 is a diagram illustrating an example of sales cost data stored in a sales cost data storage unit before a calculation process. [Figure 19] Figure 19 is a diagram illustrating an example of a calculation processing screen. [Figure 20] Figure 20 is a diagram illustrating an example of updated inventory data in the inventory data storage unit. [Figure 21] Figure 21 is a diagram illustrating another example of the calculation processing screen. [Figure 22] Figure 22 is a diagram illustrating an example of updated sales cost data in the sales cost data storage unit. [Figure 23] Figure 23 is a diagram illustrating an example of an analysis processing screen. [Figure 24] Figure 24 is a diagram illustrating an example of data used in an analysis process and data generated by the analysis process. [Mode for Carrying Out the Invention]

[0013] Hereinafter, a business support apparatus according to an embodiment to which the present invention is applied will be described in detail with reference to the drawings. Note that the present invention is not limited to the following embodiments.

[0014] [Overview] For example, commercial transactions at chemical trading companies and the like tend to have low gross margins despite large transaction volumes. For this reason, chemical trading companies often perform management analysis by grasping the sales trends for each commercial flow (that is, ordered and ordered items, and warehouse-stored items) and for each product by grasping the cost for each slip. For example, the gross profit is often calculated using the inventory valuation unit price calculated according to the inventory valuation calculation method as the sales cost.

[0015] However, when commercial transactions (order-based goods and warehoused goods) are mixed under a single product number, or when inventory is maintained only for specific customers, it is possible to match the calculated inventory valuation amount with the inventory valuation amount used in financial accounting. However, it is difficult to manage the inventory valuation unit price calculation method according to the commercial transaction for use in calculating the cost of goods sold, and it was not possible to accurately grasp the cost of goods sold.

[0016] Therefore, after careful consideration, the inventors of this invention concluded that by assigning attributes (for example, using a cost management number as a marker) to purchased goods based on the type of commercial flow when entering sales and purchases, it would be possible to accurately grasp the cost of goods sold when commercial flows (order-made goods and warehouse goods) are mixed under a single product number, or when securing inventory for a specific customer. Furthermore, the inventors of this invention believed that because the cost of goods sold can be accurately grasped, it would be possible to analyze inventory valuation unit costs by categorizing them according to the commercial flow, based on the calculation of inventory valuation unit costs using cost calculations by cost management number.

[0017] For these reasons, the business support device of the embodiment includes a numbering unit that assigns a unique cost management number corresponding to the commercial flow type of the input product, and a data generation unit that generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount (the amount obtained by multiplying the quantity by the unit price), the input commercial flow type, and the assigned cost management number.

[0018] This makes it possible to accurately determine the cost of goods sold based on the inventory management number, even when commercial transactions (order-made items and warehoused items) are mixed under a single product number, or when inventory is maintained only for specific customers.

[0019] Furthermore, in addition to the inventory valuation unit price calculated according to the inventory valuation calculation method, the cost of goods sold is calculated for each product and each commercial flow, allowing for the analysis of gross sales profit by commercial flow.

[0020] [composition] (Hardware configuration) Figure 1 is a block diagram showing the hardware configuration of the business support device 1 according to an embodiment. As shown in Figure 1, the business support device 1 of this embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5.

[0021] The input / output interface unit 5 is connected to an input device 6 and an output device 7. The output device 7 may be a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that works in conjunction with a mouse device to provide a pointing device function.

[0022] The communication interface unit 4 is connected to a network 80, such as a wide-area network like the Internet or a private network like a LAN (Local Area Network). The server device 10 and the company's own terminal device 11 are connected to the network 80. The company's own terminal device 11 may be a personal computer device, a tablet terminal device, etc., and may have the same program as the business support device 1 installed on it.

[0023] For the memory unit 2, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive) can be used. The memory unit 2 stores a business support program that enables accurate tracking of the cost of goods sold when made-to-order items and warehoused items are mixed under a single product number, or when inventory is secured only for specific customers.

[0024] Furthermore, this memory unit 2 is equipped with the following memory areas: a sales data storage unit 21, a purchase data storage unit 22, an inventory data storage unit 23, a cost of goods sold data storage unit 24, a calculation result storage unit 25, and a gross profit analysis data storage unit 26.

[0025] The information in the storage unit 2 may be entered by the person in charge (also called the user) into the input device 6, or it may be obtained from the server device 10 or the like via the network 80. The method of inputting to the input device 6 is not particularly limited.

[0026] The sales data storage unit 21 stores associated sales numbers, sales categories, sales dates, customers, delivery destinations, sales quantities, unit prices, sales amounts, trade types, and cost management numbers. Figure 2 shows an example of sales data stored in the sales data storage unit 21. As shown in Figure 2, the sales data storage unit 21 stores associated sales numbers (for example, "UR001") with sales categories such as "Inventory Sales", business establishment code "T100", sales date "2023 / 10 / 10", salesperson code "TAN001", customer code "TK001", delivery destination "NOU01", product "SH01 (Ammonia)", quantity "2 cases", unit price "¥1,200", sales amount "¥2,400", trade type "2 (each time)", and cost management number "TK001TUDO".

[0027] Here, "commercial flow type" is a classification used to obtain an inventory key for calculating the cost unit price of goods according to the commercial flow, separate from the calculation method for inventory valuation unit price. The inventory key is a cost management number stored in the inventory data. This cost management number is used, for example, in the cost calculation process described later.

[0028] Figure 3 is a diagram illustrating the types of business transactions. As shown in Figure 3, business transaction number "1" corresponds to the business transaction name "Warehouse (for non-specific customers)" and is displayed as business transaction type "1 (General)" (see, for example, Figure 11). Similarly, business transaction number "2" corresponds to the business transaction name "Warehouse (for specific customers)" and is displayed as business transaction type "2 (On-demand)" (see, for example, Figure 11). Furthermore, business transaction number "3" corresponds to the business transaction name "Order / Receipt" and is displayed as business transaction type "3 (Order / Receipt)" (see, for example, Figure 11).

[0029] The trade type name "Warehouse Inbound (For Non-Specific Customers)" means that the inventory is managed as free inventory not intended for a specific customer. When "General Inventory Transaction" is entered on the input screen, the numbering unit 32, described later, will initially display the "Business Office Code" set for each business office + "String indicating general inventory (for example, "IPPAN")" as the cost management number.

[0030] The commercial transaction type name "Warehouse (for specific customer)" means that the inventory is managed as stock reserved for a specific customer, and the inventory valuation unit price and cost of goods sold are maintained and calculated based on the purchase price for that specific customer. Note that inventory also includes cases where goods are purchased and stored as inventory before an order is placed by the customer. The numbering unit 32 initially displays the customer's "customer code" entered at the time of sales entry or purchase entry + a string indicating inventory for a specific customer (for example, "TUDO") as the cost management number.

[0031] The commercial transaction type name "Order / Receipt" means that sales (orders) and purchases (orders) of goods ordered by a specific customer are managed in association with their costs. The numbering unit 32 initially displays the sales number entered at the time of sales entry or purchase entry as the cost management number.

[0032] The purchase data storage unit 22 stores information such as purchase number, purchase category, purchase date, customer, supplier, quantity of goods purchased, unit purchase price of goods, purchase amount, type of trade, and cost management number, all associated with each other. Figure 4 shows an example of purchase data stored in the purchase data storage unit 22. As shown in Figure 4, the purchase data storage unit 22 stores the following information associated with each purchase number (for example, "SR001"): purchase category "Inventory Purchase", business establishment code "T100", purchase date "2023 / 10 / 8", person in charge code "TAN001", customer code "TK001", supplier "SR001", product "SH01 (Ammonia)", quantity "2 cases", purchase unit price "¥950", purchase amount "¥1,900", commercial transaction type "2 (each time)", and cost management number "TK001TUDO", etc.

[0033] The inventory data storage unit 23 stores inventory data for managing the quantity of each product in each warehouse. More specifically, the inventory data storage unit 23 manages the quantity of inventory in the sales system and stores the results of calculating the inventory valuation unit price and inventory valuation amount based on accounting standards. Figure 5 shows an example of inventory data stored in the inventory data storage unit 23. As shown in Figure 5, for example, when goods are purchased and purchase data is entered (see Figure 4), the inventory data storage unit 23 stores, for example, the warehouse code indicating the warehouse where the goods were received, the product code, and the quantity of the goods.

[0034] Figure 6 shows another example of inventory data stored in the inventory data storage unit 23. As shown in Figure 6, for example, after the monthly processing is performed at the end of the month (for example, September), that is, at the start of the following month (October), the inventory data storage unit 23 stores inventory data including inventory quantities and inventory valuation unit prices by warehouse and product.

[0035] The sales cost data storage unit 24 stores sales cost data for managing the quantity and sales cost of each product for each cost control number. More specifically, the sales cost data storage unit 24 stores the source data of cost information held on the sales data. The sales cost data includes, for example, the cost control number, product, quantity, and sales cost. Figure 7 shows an example of sales cost data stored in the sales cost data storage unit 24. As shown in Figure 7, for example, when goods are purchased and purchase data is entered (see Figure 4), the sales cost data storage unit 24 stores, for example, the cost control number, product code, and quantity of goods included in the purchase data. At this time, the sales cost is not calculated.

[0036] Figure 8 shows another example of sales cost data stored in the sales cost data storage unit 24. As shown in Figure 8, for example, after the monthly processing is performed at the end of the month (for example, September), that is, at the start of the following month (October), the sales cost data storage unit 24 stores sales cost data, including inventory quantities and sales costs for each product.

[0037] The calculation result storage unit 25 stores the calculation results of inventory valuation unit costs by warehouse, by product, and by cost management number. The inventory valuation unit cost is calculated according to the monthly weighted average method. In other words, the inventory valuation unit cost is calculated at the end of the month, and the calculation result (calculation formula and calculated value) is stored in the calculation result storage unit 25. The calculated inventory valuation unit cost by warehouse and by product is transferred to the inventory valuation unit cost column of the inventory data storage unit 23, and the calculated inventory valuation unit cost by cost management number and by product is transferred to the sales cost data storage unit 24.

[0038] Figure 9 shows an example of a calculation result stored in the calculation result storage unit 25. As shown in Figure 9, the calculation result storage unit 25 stores, for example, the calculation formula and calculated value of the inventory valuation unit price for each warehouse and product. The calculated value of the inventory valuation unit price for each warehouse and product stored in the calculation result storage unit 25 is transferred to the inventory valuation unit price column of the inventory data storage unit 23. Note that in Figure 9, table format data is not shown in order to clearly show the calculation formula, but table format data may be stored as shown in Figure 10, which will be described later.

[0039] Figure 10 shows another example of calculation results stored in the calculation result storage unit 25. As shown in Figure 10, the calculation result storage unit 25 stores, for example, the calculation formula and calculated value of the inventory valuation unit price by cost management number and product. This calculated value is transferred to the sales cost column of the sales cost data storage unit 24. Note that in Figure 9, the purchase amount and purchase quantity for the current month were based on warehouse data, whereas in Figure 10, the purchase amount and purchase quantity for the current month are based on cost management number data, which is different from the example in Figure 9. Therefore, in Figure 10, the calculation formula is omitted, and only the calculation result is shown as an example.

[0040] The gross profit analysis data storage unit 26 stores gross profit analysis data, which is calculated by analyzing the gross profit of sales data for each type of commercial flow based on the calculation results. Figure 11 shows an example of gross profit analysis data stored in the gross profit analysis data storage unit 26. As shown in Figure 11, the gross profit analysis data storage unit 26 stores gross profit analysis data, including gross profit amount and gross profit margin, which is analyzed based on the calculation results of inventory valuation unit costs by cost management number and product, stored in the calculation result storage unit 25 (see Figure 10). In the example in Figure 11, the data is displayed in a form that includes the sales data used for the analysis, but it may also be displayed in a form that does not include the sales data (i.e., only the analysis results are displayed).

[0041] Furthermore, a transfer table storage unit may be stored in storage unit 2. For example, the transfer table storage unit stores the destination item, the source table, and the source item in association with each other.

[0042] (Functional configuration of business support equipment) Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as an acquisition unit 31, a numbering unit 32, a discrimination unit 33, an inventory valuation unit price calculation unit 34, a sales cost calculation unit 35, an update processing unit 36, a gross profit analysis unit 37, and an output control unit 38, as shown in Figure 1. The control unit 3 also functions as a data generation unit that generates commercial transaction data including cost management numbers, which will be described later.

[0043] In this example, the acquisition unit 31 to the output control unit 38 and the data generation unit are described as being implemented in software based on a business support program. However, all or part of the acquisition unit 31 to the output control unit 38 and the data generation unit may be implemented in hardware. In either case, the same effects as described later can be obtained.

[0044] The acquisition unit 31 acquires information input to the input device 6, as well as information transmitted from external devices such as the server device 10 and the company's own terminal device 11 via the network 80 described above. For example, the company's own terminal device 11 may be a personal computer, tablet terminal, or smartphone.

[0045] The information entered into the input device 6 includes, for example, instructions for executing various processes (starting or ending processes) in the business support device 1, and data. The data includes, for example, input data and files such as sales number, sales category, sales unit price, purchase number, purchase category, purchase unit price, cost management number, commercial flow type, and product code. The files include, for example, image files taken with a camera (e.g., product images), and document files related to the details of order placement and receipt contracts with customers.

[0046] When the numbering unit 32 receives a numbering instruction to assign a cost control number that identifies the commercial flow type of a product based on the commercial flow type of the product, it assigns a cost control number. The cost control number includes an identifier indicating that the product is one of the following commercial flow types: stock for a specific customer (hereinafter, "one-time"), stock for an unspecified customer (hereinafter, "general"), or ordered from a specific customer (hereinafter, "ordered"), and a customer code that identifies the customer. The operation of the numbering unit 32 and the cost control number have been explained in detail with reference to Figure 3, so a detailed explanation is omitted here.

[0047] The discrimination unit 33 determines, based on the cost management number, whether the product is an inventory item for a specific customer (i.e., "one-time"), an inventory item not for a specific customer (i.e., "general"), or an order-to-order item from a specific customer (i.e., "order-to-order"). The discrimination unit 33 may, for example, determine the type of product's commercial flow based on the presence or absence of the string "TUDO" or "IPPAN" that constitutes the cost management number.

[0048] The inventory valuation unit price calculation unit 34, on a monthly basis, refers to the inventory data storage unit 23 to obtain the inventory quantity and inventory valuation unit price of goods for each warehouse, and refers to the purchase data storage unit 22 to obtain the purchase quantity and purchase amount of goods. Based on the obtained inventory quantity and inventory valuation unit price of goods for each warehouse and the purchase quantity and purchase amount of the same goods, it calculates the inventory quantity and inventory valuation unit price of goods for each warehouse.

[0049] The inventory valuation unit price for each warehouse of the aforementioned products is calculated for each product using the monthly weighted average method, as shown in formula (1) below. {(Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month} / (Inventory at the end of last month + Purchase amount for the current month) ... Equation (1)

[0050] When the inventory valuation unit price calculation unit 34 receives an instruction to specify a product of a particular type of commercial transaction, it obtains the inventory quantity, inventory valuation unit price, purchase quantity, and purchase amount for the product of that particular type of commercial transaction, and calculates the inventory quantity and inventory valuation unit price for each warehouse of the product of that particular type of commercial transaction based on the obtained inventory quantity, inventory valuation unit price, purchase quantity, and purchase amount. The inventory valuation unit price calculation unit 34 stores the calculated inventory quantity and inventory valuation unit price in the calculation result storage unit 25.

[0051] The cost of goods sold calculation unit 35 refers to the inventory data storage unit 23 and the purchase data storage unit 22 to obtain the inventory quantity and inventory valuation unit price of the goods, as well as the purchase quantity and purchase amount of the goods for each cost control number. Based on the obtained inventory quantity and inventory valuation unit price of the goods, and the purchase quantity and purchase amount of the goods for each cost control number, it calculates the inventory quantity of the goods for each cost control number and the cost of goods sold, which is the inventory valuation unit price of the goods for each cost control number.

[0052] The cost of goods sold for each cost management number shall be calculated using the purchase amount and quantity for the current month, as shown in formula (1) below. ((Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month) / (Inventory at the end of last month + Purchase amount for the current month) ... Formula (1)

[0053] When the Cost of Goods Sold Calculation Unit 35 receives an instruction to specify a product of a particular type of commercial transaction, it obtains the inventory quantity, inventory valuation unit price, number of products purchased for each cost management number, and purchase price for that product of that particular type of commercial transaction. Based on the obtained inventory quantity, inventory valuation unit price, number of products purchased for each cost management number, and purchase price, it calculates the cost of goods sold for that product of that particular type of commercial transaction. The Cost of Goods Sold Calculation Unit 35 stores the calculated cost of goods sold in the Calculation Result Storage Unit 25.

[0054] The update processing unit 36 ​​updates inventory data, including the inventory quantity and inventory valuation unit price for each warehouse, and sales cost data, including the inventory quantity and sales cost for each cost management number. Specifically, for example, when any of the above data is stored in the calculation result storage unit 25, the update processing unit 36 ​​updates the data in the storage area of ​​the storage unit 2 where the data is stored (for example, the inventory data storage unit 23, the sales cost data storage unit 24, etc.).

[0055] The gross profit analysis unit 37 refers to the sales data storage unit 21 to obtain sales data for each cost control number of a product, and generates gross profit analysis data including the cost of goods sold, cost amount, gross profit amount, and gross profit margin for each cost control number of a product based on the obtained sales data for each cost control number and the updated cost of goods sold data.

[0056] When the gross profit analysis unit 37 receives an instruction to specify a product of a particular type of commercial transaction, it obtains sales data and cost of goods sold data for each cost control number of the product of that particular type of commercial transaction. Based on the obtained sales data and cost of goods sold data for each cost control number, it generates gross profit analysis data for each cost control number of the product of that particular type of commercial transaction, including the cost of goods sold, cost amount, gross profit amount, and gross profit margin. The gross profit analysis unit 37 stores the generated gross profit analysis data in the gross profit analysis data storage unit 26.

[0057] The output control unit 38 outputs the inventory data and sales cost data updated by the update processing unit 36, as well as the gross profit analysis data generated by the gross profit analysis unit 37, to the output target device (e.g., output device 7). The output control unit 38 may also output various master data, various data, transfer tables, files, and user notifications stored in the storage unit 2 to the output target device (e.g., output device 7).

[0058] The output device 7 can be a display device, a printing device, or a speaker device. The output control unit 38 converts various data stored in the storage unit 2 into display information, print information, or audio information and supplies it to each device to obtain display output, print output, or audio output corresponding to the various data. Alternatively, the output device 7 may be the storage unit 2, an external storage device, a server device 10 on the network 80, or a company's own terminal device 11, etc.

[0059] [Operation] (Operation of business support equipment) Next, the operation of the business support device 1 according to this embodiment will be described. Figure 12 is a diagram illustrating the operation flow of the business support device 1 according to this embodiment.

[0060] [Numbering process] Although not shown in Figure 12, when the business support device 1 receives a numbering instruction to assign a cost management number that identifies the commercial flow type of a product based on the commercial flow type of the product, it assigns a cost management number. The rules for numbering, etc., have been explained with reference to Figure 3, so the explanation is omitted here.

[0061] [Sales entry process S1] Figure 13 shows an example of a sales entry screen. As shown in Figure 13, when a user inputs a sales entry instruction, the business support device 1 assigns a sales number and displays the sales entry screen for the assigned sales number "UR001". Next, when the user (for example, a person in charge) inputs the customer, delivery destination, sales category, quantity, product code, etc., the business support device 1 refers to the storage unit 2 and displays the information associated with the sales number on the sales entry screen. The sales date may be the date when the sales entry screen is displayed, or it may be entered by the user.

[0062] Figure 14 shows an example of sales data stored in the sales data storage unit 21. When the business support device 1 completes monthly processing, it repeats sales input until the next monthly processing, thereby accumulating sales data for one month (for example, October) as shown in Figure 14.

[0063] [Purchase Input Processing S2] Figure 15 shows an example of a purchase input screen. As shown in Figure 15, when a user inputs a purchase input instruction, the business support device 1 assigns a purchase number and displays the purchase input screen for the assigned purchase number "SR001". Next, when the user (for example, a person in charge) inputs the customer, supplier, purchase category, quantity, product code, etc., the business support device 1 refers to the storage unit 2 and displays the information associated with the purchase number on the purchase input screen. The purchase date may be the date when the purchase input screen is displayed, or it may be entered by the user.

[0064] Figure 16 shows an example of purchase data stored in the purchase data storage unit 22. When the business support device 1 completes monthly processing, it repeats the purchase input until the next monthly processing, thereby accumulating purchase data for one month (for example, October) as shown in Figure 16.

[0065] Figure 17 shows an example of inventory data stored in the inventory data storage unit 23 before calculation processing. Figure 18 shows an example of sales cost data stored in the sales cost data storage unit 24 before calculation processing. As shown in Figures 17 and 18, the business support device 1 may update the inventory quantity of goods on a monthly basis before performing calculation processing. In this case, the inventory valuation unit price and sales cost data from the end of the previous month are retained.

[0066] [Calculation Process] The business support device 1 calculates the inventory valuation unit price and the cost of goods sold on a monthly basis. In the example in Figure 12, step S3 is performed first, followed by step S4, but the order of steps S3 and S4 is not particularly limited, and these steps may be performed simultaneously.

[0067] [Inventory valuation unit price calculation process S3] Figure 19 shows an example of the calculation processing screen. As shown in Figure 19, when a user enters the accounting year and month "2023 / 10" on the calculation processing screen, selects the inventory valuation unit price, and operates the execute button, the business support device 1 starts the inventory valuation unit price calculation process S3. For example, on a monthly basis, the business support device 1 refers to the inventory data storage unit 23 to obtain the inventory quantity and inventory valuation unit price of goods for each warehouse, and refers to the purchase data storage unit 22 to obtain the purchase quantity and purchase amount of goods. Based on the obtained inventory quantity and inventory valuation unit price of goods for each warehouse, and the purchase quantity and purchase amount of goods, the business support device 1 calculates the inventory quantity and inventory valuation unit price of goods for each warehouse.

[0068] Furthermore, the inventory valuation unit price for each warehouse of the aforementioned products is calculated using the monthly weighted average method, with the following formula (1) applied to each product. {(Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month} / (Inventory at the end of last month + Purchase amount for the current month) ... Equation (1)

[0069] The business support device 1 stores the calculated inventory and inventory valuation unit price for each warehouse in the calculation result storage unit 25. Although not shown in the diagram, for example, if a user operates a button to update the data based on the calculation results, the business support device 1 updates the inventory data. Figure 20 shows an example of updated inventory data in the inventory data storage unit 23. In this example in Figure 20, since the inventory quantity has already been updated (see Figure 17), the business support device 1 updates the inventory valuation unit price.

[0070] Although not shown in Figure 12, the business support device 1 may further obtain the inventory quantity, inventory valuation unit price, purchase quantity, and purchase amount for the goods of a specific type of commercial transaction when it receives an instruction to specify a particular type of commercial transaction, and then calculate the inventory quantity and inventory valuation unit price for each warehouse of the goods of that particular type of commercial transaction based on the obtained inventory quantity, inventory valuation unit price, purchase quantity, and purchase amount.

[0071] [Cost of Goods Sold Calculation Process S4] Figure 21 shows another example of the calculation processing screen. As shown in Figure 21, when a user enters the accounting year and month "2023 / 10" on the calculation processing screen, selects the cost of goods sold, and operates the execute button, the business support device 1 starts the cost of goods sold calculation process S4. For example, the business support device 1 refers to the inventory data storage unit 23 and the purchase data storage unit 22 to obtain the number of goods purchased and the purchase amount for each cost management number, and calculates the number of goods in stock for each cost management number and the cost of goods sold, which is the inventory valuation unit price for each cost management number, based on the obtained inventory number and inventory valuation unit price of the goods, and the number of goods purchased and the purchase amount for each cost management number.

[0072] The business support device 1 stores the calculated cost of goods sold in the calculation result storage unit 25. Although not shown in the diagram, for example, if a user operates a button to update the data based on the calculation result, the business support device 1 updates the cost of goods sold data. Figure 22 shows an example of the updated cost of goods sold data in the cost of goods sold data storage unit 24. In this example in Figure 22, since the inventory quantity has already been updated (see Figure 18), the business support device 1 updates the cost of goods sold.

[0073] Furthermore, the selling cost of goods for each cost management number shall be calculated using the purchase amount and quantity for the current month as shown in formula (1) below, and shall be the purchase amount and quantity for each cost management number for the current month. {(Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month} / (Inventory at the end of last month + Purchase amount for the current month) ... Equation (1)

[0074] Although not shown in Figure 12, the business support device 1 may further acquire the inventory quantity, inventory valuation unit price, number of items purchased and purchase amount for each cost management number of the goods of the specific commercial transaction type, and calculate the cost of sales for the goods of the specific commercial transaction type based on the acquired inventory quantity, inventory valuation unit price, number of items purchased and purchase amount for each cost management number.

[0075] [Analysis Processing S5] Figure 23 shows an example of the analysis processing screen. Figure 24 shows an example of the data used and generated in analysis processing S5. As shown in Figure 23, when the user enters the accounting year and month "2023 / 10" on the gross profit analysis processing screen and operates the execute button, the business support device 1 starts analysis processing S5. For example, the business support device 1 refers to the sales data storage unit 21 to obtain sales data for each cost control number of products, and based on the obtained sales data for each cost control number of products (see Figure 24(a)) and the updated sales cost data (see Figure 22), it generates gross profit analysis data (see Figure 24(b)) including the sales cost, cost amount, gross profit amount, and gross profit margin for each cost control number of products.

[0076] Although not shown in Figure 12, when the business support device 1 receives an instruction to specify a product of a particular type of commercial transaction, it may acquire sales data and cost of goods sold data for each cost management number of the product of that particular type of commercial transaction, and based on the acquired sales data and cost of goods sold data for each cost management number, generate gross profit analysis data for each product of that particular type of commercial transaction, including the cost of goods sold, cost amount, gross profit amount, and gross profit margin for each cost management number of the product.

[0077] [Output processing S6] The business support device 1 outputs the inventory data and sales cost data updated in steps S3 and S4, and the gross profit analysis data generated in step S5, to the output device (for example, output device 7). Alternatively, the business support device 1 may output this data to the company's terminal device 11 via the network 80.

[0078] [Effects of the embodiment] As is clear from the above description, the business support device 1 according to the embodiment has a numbering unit 32 that assigns a unique cost management number corresponding to the commercial flow type of the input product, and a data generation unit (control unit 3) that generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount which is the amount obtained by multiplying the quantity by the unit price, the input commercial flow type, and the assigned cost management number.

[0079] This makes it possible to accurately determine the cost of goods sold based on inventory management numbers assigned to each product and each business flow, especially when commercial transactions (made-to-order items and warehoused items) are mixed under a single product number, or when inventory is maintained only for specific customers.

[0080] Furthermore, when a commercial transaction type for a specific inventory transaction indicating the warehousing of goods for sale to a specific customer is entered, the numbering unit 32 generates a cost management number by combining the customer code of the customer entered when the goods are sold or purchased with the string of the specific inventory transaction (for example, the string "TUDO") (see Figure 3).

[0081] Furthermore, when a commercial transaction type for a general inventory transaction indicating the warehousing of goods for sale to a customer other than a specific customer is entered, the numbering unit 32 generates a cost management number by combining the business establishment code with the string of the general inventory transaction (for example, the string "IPPAN") (see Figure 3). Also, when a commercial transaction type indicating an order for the aforementioned goods requested by a specific customer is entered, the numbering unit 32 generates a cost management number using the sales number entered at the time of sales entry or purchase entry for the goods (see Figure 3).

[0082] This makes it possible to accurately determine the cost of goods sold based on inventory management numbers assigned to each product and each sales channel, as described above.

[0083] Furthermore, the business support device 1 of the embodiment, upon receiving a numbering instruction to assign a cost management number that identifies the commercial flow type of a product based on the commercial flow type of the product, has a numbering unit 32 that assigns a cost management number, an inventory valuation unit price calculation unit 34 that, on a monthly basis, refers to the inventory data storage unit 23 to obtain the inventory quantity and inventory valuation unit price of products for each warehouse, refers to the purchase data storage unit 22 to obtain the purchase quantity and purchase amount of products, and calculates the inventory quantity and inventory valuation unit price of products for each warehouse based on the obtained inventory quantity and inventory valuation unit price of products for each warehouse and the purchase quantity and purchase amount of products, and refers to the inventory data storage unit 23 and the purchase data storage unit 22 to obtain the inventory quantity and The system includes: a sales cost calculation unit 35 that acquires the inventory valuation unit price and the number of goods purchased and the purchase price for each cost management number, and calculates the inventory quantity and sales cost for each cost management number based on the acquired inventory quantity and inventory valuation unit price and the number of goods purchased and the purchase price for each cost management number; an update processing unit 36 ​​that updates inventory data including the inventory quantity and inventory valuation unit price for each warehouse, and sales cost data including the inventory quantity and sales cost for each cost management number; and an output control unit 38 that outputs the updated inventory data and sales cost data to an output target device (for example, an output device 7).

[0084] This allows for accurate tracking of the cost of goods sold when commercial transactions (order-based and warehouse-stocked items) are mixed under a single product number, or when inventory is maintained only for specific customers.

[0085] Furthermore, according to the business support device 1 of this embodiment, the device also includes a gross profit analysis unit 37 that references the sales data storage unit 21 to acquire sales data for each cost management number of products, and generates gross profit analysis data including the sales cost, cost amount, gross profit amount, and gross profit margin for each cost management number of products based on the acquired sales data for each cost management number of products and the updated sales cost data, and the output control unit 38 outputs the gross profit analysis data to the output target device.

[0086] This allows us to understand the cost of goods sold by product for each commercial channel, and by calculating the cost of goods sold for each product for each commercial channel, we can analyze gross profit by commercial channel.

[0087] Furthermore, according to the business support device 1 of the embodiment, the inventory valuation unit price for each warehouse is calculated for each product in accordance with the monthly weighted average method using the following formula (1): {(Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month} / (Inventory at the end of last month + Purchase amount for the current month) ... Equation (1) The selling cost of goods for each cost management number is calculated using the purchase amount and quantity for the current month as shown in formula (1) above.

[0088] This allows for the calculation of sales costs by product and by commercial flow, enabling the tracking of product-specific costs by commercial flow, separate from the inventory valuation unit price calculated according to the inventory valuation calculation method.

[0089] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This invention can contribute to improving operational efficiency and promoting appropriate management decisions by companies, and therefore can contribute to SDGs Goals 8 and 9.

[0090] Furthermore, this invention can contribute to reducing waste and promoting paperless and electronic processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0091] Furthermore, this invention can contribute to strengthening control and governance, and therefore can contribute to achieving the 16 goals of the SDGs.

[0092] [Other embodiments] The present invention can be implemented in various different forms within the scope of the technical idea described in the claims, even in embodiments other than those described above.

[0093] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually. Alternatively, all or part of the processes described as being performed manually may be performed automatically by known methods or the like.

[0094] Furthermore, unless otherwise specified, the processing procedures, control procedures, specific names, registration data for each process, information including search conditions and other parameters, screen examples, and database configuration shown in the specification or drawings can be changed at will.

[0095] Furthermore, with respect to the business support device 1, each component shown in the diagram is a functional concept and does not necessarily have to have the physical configuration shown. For example, the processing functions of the business support device 1, particularly the processing functions performed by the control unit 3, may be implemented in whole or in any part by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or by hardware using wired logic.

[0096] The program is recorded on a non-temporary, computer-readable recording medium containing programmed instructions for the information processing device to execute the processes described in the embodiment, and is mechanically read by the business support device 1 as needed. In other words, the storage unit 2, such as ROM or HDD, records a computer program that works in cooperation with the OS (Operating System) to give instructions to the control unit 3 (CPU) and perform various processes. This computer program is loaded into RAM, unpacked, and executed by the control unit 3 as appropriate.

[0097] Furthermore, the business support program for this business support device 1 may be stored on another server device connected to the business support device 1 via any network, and all or part of it may be downloaded and executed as needed.

[0098] Furthermore, the business support program for executing the processes described in the embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product.

[0099] Here, any "portable physical medium" can be used as the "recording 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.

[0100] Furthermore, "program" refers to a data processing method written in any language or writing method, regardless of whether it is source code or binary code.

[0101] Furthermore, the term "program" is not necessarily limited to a single, monolithic entity, but also includes those that are distributed as multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions.

[0102] Furthermore, for the specific configuration, reading procedure, and post-reading installation procedure for the business support device 1 of the embodiment, well-known configurations or procedures can be used.

[0103] The storage unit 2 is a storage means such as a memory device like RAM or ROM, a fixed disk device like a hard disk, a flexible disk, and an optical disk, and stores various programs, tables, databases, and web page files used for various processing or website provision.

[0104] Furthermore, the business support device 1 may be composed of a known personal computer device or an information processing device such as a workstation, or it may be composed of an information processing device to which any peripheral devices are connected. In addition, the information processing device may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in the embodiment.

[0105] 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 or integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above can be selectively implemented by arbitrarily combining the embodiments described above. [Industrial applicability]

[0106] This invention is particularly suitable for application to accounting operations in the logistics industry, for example. [Explanation of symbols]

[0107] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input devices 7 Output device 10 Server devices 11. Company terminal equipment 21 Sales data storage unit 22 Purchase Data Storage Unit 23. Inventory Data Storage Unit 24 Sales Cost Data Storage Unit 25 Calculation result storage unit 26 Gross Profit Analysis Data Storage Unit 31 Acquisition Department 32 Numbering Section 33 Discrimination part 34. Inventory Valuation Unit Price Calculation Section 35. Cost of Goods Sold Calculation Department 36 Update Processing Unit 37 Gross Profit Analysis Department 38 Output control unit 80 Networks

Claims

1. A numbering unit that assigns a unique cost management number corresponding to the commercial flow type of the entered product, A data generation unit generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount (the amount obtained by multiplying the quantity by the unit price), the entered commercial transaction type, and the assigned cost management number. A business support device having the following features.

2. The numbering unit generates a cost management number when the commercial transaction type of a specific inventory transaction indicating the warehousing of the goods for sale to a specific customer is entered, by combining the customer code of the customer entered at the time of sales entry or purchase entry for the goods with the string of the specific inventory transaction. The business support device according to claim 1, characterized by the following:

3. The numbering unit generates a cost management number by combining the business establishment code with the string of the general inventory transaction when the commercial transaction type for a general inventory transaction indicating the warehousing of the goods for sale to a customer other than a specific customer is entered, and generates the cost management number using the sales number entered at the time of sales entry or purchase entry for the goods when the commercial transaction type for an order for the goods requested by a specific customer is entered. The business support device according to claim 2, characterized by the following:

4. On a monthly basis, the system obtains the inventory quantity and inventory valuation unit price of each product for each warehouse by referring to the inventory data storage unit, obtains the number of products purchased and the purchase amount for the same product by referring to the purchase data storage unit, and calculates the inventory quantity and inventory valuation unit price of each product for each warehouse based on the obtained inventory quantity and inventory valuation unit price of the same product for each warehouse, and the number of products purchased and the purchase amount for the same product. A cost calculation unit that, by referring to the inventory data storage unit and the purchase data storage unit, obtains the inventory quantity and inventory valuation unit price of the product, and the purchase quantity and purchase amount of the product for each cost management number, and calculates the cost of goods sold, which is the inventory quantity and inventory valuation unit price of the product for each cost management number, based on the obtained inventory quantity and inventory valuation unit price of the product, and the purchase quantity and purchase amount of the product for each cost management number, An update processing unit updates inventory data including the inventory quantity and inventory valuation unit price of the said product for each warehouse, and sales cost data including the inventory quantity and sales cost of the said product for each cost management number. The system further comprises an output control unit that outputs the updated inventory data and the sales cost data to an output device, The business support device according to claim 3, characterized by the following:

5. The system further includes a gross profit analysis unit that, by referring to a sales data storage unit, obtains sales data for each product with a cost control number, and generates gross profit analysis data including the cost of goods sold, cost amount, gross profit amount, and gross profit margin for each product with a cost control number, based on the obtained sales data for each product with a cost control number and the updated sales cost data. The output control unit outputs the gross profit analysis data to the output target device. The business support device according to claim 4, characterized by the following:

6. The inventory valuation unit price for each of the aforementioned warehouses is: In accordance with the monthly weighted average method, the above-mentioned product is calculated using the following formula (1): ((Inventory at the end of last month × Inventory valuation cost at the end of last month) + Purchase amount for the current month) / (Inventory at the end of last month + Purchase amount for the current month) ... Equation (1) The selling cost of the aforementioned product for each cost control number is: The purchase amount and quantity for the current month in formula (1) above shall be the purchase amount and quantity for the aforementioned goods for each cost control number for the current month. A business support device according to any one of claims 1 to 5, characterized by the above.

7. The numbering unit performs a numbering step in which it assigns a unique cost management number corresponding to the commercial flow type of the entered product, The data generation unit generates commercial transaction data for each product traded, including the quantity, unit price, commercial transaction amount (the amount obtained by multiplying the quantity by the unit price), the entered commercial transaction type, and the assigned cost management number. A business support method that has the following characteristics.

8. Computers, A numbering unit that assigns a unique cost management number corresponding to the commercial flow type of the entered product, A data generation unit generates commercial transaction data for each product traded, including the quantity, unit price, the total transaction amount (the quantity multiplied by the unit price), the entered commercial transaction type, and the assigned cost management number. A business support program designed to function as such.

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