Unrealized profit management system, unrealized profit management method, and unrealized profit management program

Abstract

To provide an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program that can reduce the workload of a person in charge of a parent company when managing an unrealized profit from capital assets in group companies.SOLUTION: In an unrealized profit management system, a consolidated accounting system acquires information on capital assets from a capital asset system of a target subsidiary company according to an operation performed by a person in charge of consolidating subsidiary companies, registers, in a storage unit, unrealized benefit target capital asset data including a consolidated accounting period, consolidated companies, an asset number, an asset name, an acquisition cost, and data of disposal consolidated companies, and unrealized profit depreciation information data including the consolidated accounting period, consolidated companies, asset number, and depreciation amount, in automatic cooperation with a consolidated information input system, acquires the unrealized benefit target capital asset data and the unrealized profit depreciation information data from the consolidated information input system, and additionally registers data of a disposal transaction type and the amount of profit and loss at disposal in the unrealized benefit target capital asset data according to an operation performed by a person in charge of a parent company.SELECTED DRAWING: Figure 10

Description

[Technical field]

[0001] The present invention relates to an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program. [Background technology]

[0002] For example, when fixed assets are traded within a group company, the subsidiary communicates the fixed asset information to the parent company, and the parent company manages the unrealized profit fixed asset information. Conventionally, a system for managing unrealized profits in consolidated accounting is disclosed in, for example, Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2017-182786 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the above-mentioned Patent Document 1 does not state anything about reducing the workload of the parent company staff when managing unrealized profits on fixed assets within a group company.

[0005] The present invention has been made in consideration of the above, and aims to provide an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program that can reduce the workload of parent company staff when managing unrealized profits on fixed assets within a group company. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management system for managing unrealized profits in group company transactions, comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, and which registers information on fixed assets including acquisitions and transfers for each subsidiary of a group company, and a consolidated information input system, in which the consolidated information input system acquires fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and inputs unrealized profit target fixed asset data and consolidated accounting system data, including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, respectively. The consolidated accounting system automatically links with the consolidated information input system to acquire unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registers data on the sales transaction category and the profit / loss amount at the time of sale to the unrealized profit target fixed asset data in response to the operation of the parent company consolidation officer, and also adds data on the amortization adjustment amount automatically calculated by the formula amortization adjustment amount = individual company depreciation expense x (profit / loss amount at the time of sale ÷ acquisition cost) to the unrealized profit amortization information data.

[0007] According to another aspect of the present invention, in the consolidated information input system, a person in charge of subsidiary consolidation may input data on the company's own segment and the consolidated company to be sold in the unrealized profit target fixed assets data.

[0008] Furthermore, according to one aspect of the present invention, the consolidated information input system controls the display and input of the profit and loss at time of sale data of fixed assets subject to unrealized profit on the registration screen in accordance with the settings of the master registered in association with the consolidated company and whether or not the profit and loss at time of sale of the selling company can be input, and if the master is set so that the consolidated company does not input the profit and loss at time of sale of the selling company, the consolidated information input system may control the display and input of the profit and loss at time of sale data of fixed assets subject to unrealized profit on the registration screen so that it cannot be input.

[0009] According to another aspect of the present invention, the consolidated accounting system may be configured to automatically carry over the amount of profit or loss at the time of sale registered in the first year of acquisition of fixed assets subject to unrealized profit data to subsequent periods.

[0010] According to another aspect of the present invention, the consolidated accounting system may automatically set the sum of the amortization adjustment amounts for the unrealized profit amortization information data for the previous period or earlier to the amount of realized profit or loss for the previous period of the unrealized profit target fixed asset data for the current period.

[0011] According to another aspect of the present invention, the consolidated information input system and the consolidated accounting system may automatically take over information on division, sale, and retirement of fixed assets from the fixed asset system of the target subsidiary.

[0012] In addition, according to one aspect of the present invention, when information on a fixed asset split is registered in the fixed asset system of the target subsidiary, the consolidated information input system generates fixed asset split data for unrealized profit including the consolidated fiscal period, consolidated company, asset number, pre-split acquisition price, original acquisition price, and split destination acquisition price, and the consolidated accounting system may automatically apportion the acquisition price, profit or loss at the time of sale, and previous period realized profit or loss of the target fixed asset data for unrealized profit based on the pre-split acquisition price, original acquisition price, and split destination acquisition price of the unrealized profit fixed asset split data.

[0013] In order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management method executed by an unrealized profit management system that manages unrealized profits in group company transactions and that includes a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, and that registers information on fixed assets including acquisitions and transfers for each subsidiary of a group company, and that manages unrealized profits in group company transactions, in which the consolidated information input system executed by the control unit acquires fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registers unrealized profits including consolidated accounting period, consolidated company, asset number, asset name, acquisition price, and selling consolidated company data. The method includes the steps of: registering fixed asset data subject to profit and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount in the storage unit; and the consolidated accounting system automatically cooperates with the consolidated information input system to acquire fixed asset data subject to unrealized profit and unrealized profit amortization information data from the consolidated information input system, and additionally registering data on profit or loss at time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on amortization adjustment amount automatically calculated by the formula amortization adjustment amount = individual company depreciation expense x (profit or loss at time of sale ÷ acquisition cost) to the unrealized profit amortization information data.

[0014] In order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management program for managing unrealized profits in group company transactions, comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each having a storage unit and a control unit, for registering information on fixed assets including acquisitions and transfers for each subsidiary of a group company, and for managing unrealized profits in group company transactions, wherein the control unit causes the consolidated information input system to acquire fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and to register unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition price, and data on the selling consolidated company, and .... The unrealized profit management program is characterized by the fact that it is an unrealized profit management program for executing the steps of: registering unrealized profit amortization information data, including the settlement period, consolidated company, asset number, and amortization amount, in its storage unit; and the consolidated accounting system automatically links with the consolidated information input system to acquire unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registering data on the sales transaction category and the profit / loss amount at the time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on the amortization adjustment amount, which is automatically calculated by the formula: amortization adjustment amount = individual company depreciation expense x (profit / loss amount at the time of sale ÷ acquisition cost), to the unrealized profit amortization information data. Effect of the Invention

[0015] According to the present invention, when managing unrealized profits on fixed assets within a group company, it is possible to reduce the burden on the parent company staff. [Brief description of the drawings]

[0016] [Figure 1] FIG. 1 is a diagram for explaining the background of the present application. [Diagram 2] FIG. 2 is a diagram for explaining the background of the present application. [Diagram 3] FIG. 3 is a diagram for explaining the background of the present application. [Figure 4] FIG. 4 is a diagram for explaining the background of the present application. [Diagram 5] FIG. 5 is a diagram for explaining the background of the present application. [Figure 6] FIG. 6 is a diagram for explaining the background of the present application. [Figure 7] FIG. 7 is a diagram for explaining the background of the present application. [Figure 8] FIG. 8 is a diagram for explaining the background of the present application. [Figure 9] FIG. 9 is a diagram for explaining the background of the present application. [Figure 10] FIG. 10 is a diagram showing an example of the configuration of the main parts of the unrealized profit management system in this embodiment. [Figure 11] FIG. 11 is a block diagram showing an example of the configuration of the fixed asset system, the consolidated information input system, and the consolidated accounting system in this embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0018] [1. Overview] This embodiment relates to an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program that can reduce the burden on the parent company staff when managing unrealized profits of fixed assets within a group company. More specifically, this embodiment relates to a mechanism that allows the appropriate elimination of unrealized profits accompanying the acquisition and transfer (division, disposal, sale, etc.) of fixed assets when the procedures for consolidated accounting are shared among subsidiary staff, even if the subsidiary that acquires fixed assets purchased within a group cannot grasp the profit and loss amount of the selling company at the time of sale.

[0019] For example, when processing consolidated accounting, previously, fixed asset information for intra-group transactions was communicated from the subsidiary to the parent company by a different method, and unrealized profit fixed asset information was managed by the parent company, and since the parent company staff managed all fixed asset information, subsidiary staff could not share and input information. Also, even if you tried to have the subsidiary staff register unrealized profit fixed asset information, they did not know the profit and loss amount of the selling company at the time of sale (the selling company did not want to know), so there was no way to input it, and in the end the parent company had to manage it.

[0020] In this embodiment, only the original information necessary to understand the occurrence of unrealized profits (acquisition of fixed assets), division (division of fixed assets), and realization (amortization, disposal, and sale of fixed assets) is automatically linked from the fixed asset system, and the system is constructed so that the subsidiary company staff acting as intermediaries can appropriately eliminate unrealized profits even if they do not know the amount of profit or loss at the time of sale by devising allocation and handover calculations for each pattern based on various information in the final linked consolidated accounting system.

[0021] Specifically, in this embodiment, it is possible to control whether the profit and loss amount at the time of sale of the selling company is displayed and can be entered on the registration screen of the unrealized profit target fixed assets used by the consolidation staff of the subsidiary company in the master. Also, when the profit and loss amount at the time of sale is hidden and cannot be entered on the registration screen of the unrealized profit target fixed assets, the profit and loss amount at the time of sale is managed in the consolidated accounting system used by the parent company, and the information on the change in the fixed assets is linked in the flow of the fixed asset system → consolidated information input system → consolidated accounting system, so that the unrealized profit can be managed only in the last consolidated accounting system.

[0022] This allows subsidiaries to share the registration of fixed assets subject to unrealized profits, and the parent company can automatically calculate the elimination and realization of unrealized profits by simply registering the information at the time of the initial sale, reducing the processing burden of consolidated financial statement procedures and speeding them up.

[0023] The background of the present application will be described in detail with reference to Figs. 1 to 9. First, an example of the configuration of a consolidated accounting system will be described with reference to Figs. 1 to 4. When a parent company of a group of companies discloses financial statements such as a securities report, it is necessary to prepare consolidated financial statements by adding up the financial statements of the group companies and adjusting internal transactions, etc. As shown in Figs. 1 and 2, there are roughly two possible patterns for preparing financial statements using a consolidated accounting system.

[0024] Figure 1 is a diagram showing (1) a case where the consolidated accounting system and the financial accounting systems of individual companies are separate systems. In Figure 1, the financial accounting systems of individual companies (also called "individual accounting systems") create accounting data such as individual company PL / BS data, segment PL / BS data, intercompany transaction data, and cash flow increase / decrease data, and send it to the consolidated accounting system. The consolidated accounting system converts the accounting data of the individual companies to create consolidated accounting data.

[0025] Figure 2 shows (2) the case where the consolidated accounting system and the financial accounting systems of the individual companies are the same system. In Figure 2, in the integrated consolidated accounting / single-company accounting system, the accounting data of the individual companies' financial accounting systems is linked to the consolidated accounting system, and the accounting data of the individual companies is converted to create consolidated accounting data.

[0026] In both cases of Figure 1 and Figure 2 above, although there is a difference between transferring data in file format and directly linking data within the system, they both have in common the need to check and adjust on the consolidated accounting system side, which posed an issue of a high workload for the parent company's consolidation staff.

[0027] In addition, there is a need to complete consolidated adjustments and disclosures as soon as possible after the end of the fiscal year for non-consolidated accounting, and there is a demand for faster consolidated accounting processing. Therefore, it is necessary to improve the process shown in Figures 1 and 2 above and have subsidiary staff input part of the consolidated procedures as shown in Figures 3 and 4 below.

[0028] Figure 3 is a diagram showing (3) the case where the consolidated accounting system and the financial accounting systems of the individual companies are separate systems (with input by the subsidiary company staff). In Figure 3, the subsidiary company staff is responsible for inputting and checking the consolidated accounting data (for subsidiary input) converted by the consolidated accounting system. The parent company staff only performs adjustments and final confirmation related to the entire consolidated accounting.

[0029] Figure 4 is a diagram showing (4) the case where the consolidated accounting system and the individual company's financial accounting system are the same system (with coordination and input by the subsidiary's staff). In Figure 4, in an integrated consolidated accounting / single company accounting system, the subsidiary's staff are tasked with sharing the work that can be done in the individual company's financial accounting system and the consolidated accounting system, from coordination to input confirmation. In the consolidated accounting system, the parent company staff is only responsible for adjustments and final confirmation related to the entire consolidated accounting.

[0030] Here, when a subsidiary company employee performs part of the consolidation procedure in the patterns of Figures 3 and 4, the following new issues arise. (1) The acquiring company cannot grasp the internal profit of the selling company for fixed assets bought and sold within a group company that are subject to unrealized profit. (2) The selection and registration of assets acquired within the group that require unrealized profit adjustment should be done by the subsidiary company employee. (3) Because the selling company and the purchasing company are different companies, even if they are a corporate group to be consolidated, it is not desirable for the purchasing company to know the selling company's profit (sales - cost of sales) information. (4) The unrealized profit to be eliminated, which is necessary for the adjustment procedure of consolidated accounting, must be registered by the parent company. (5) The internal profit information of the selling company should not be displayed or entered on the registration screen for fixed assets subject to unrealized profit used by the subsidiary company's consolidation employee. (6) The amount of profit and loss at the time of sale obtained separately from the selling company employee should be displayed and registered only on the consolidated main system side that can be used only by the parent company. (7) When a change occurs in a subsidiary's fixed assets (division, disposal, sale outside the group, etc.), the unrealized profit of the target asset must be realized at that time, but the registration screen for the unrealized profit target fixed assets used by the subsidiary's consolidation staff does not hold the profit / loss amount information at the time of sale. (8) When the subsidiary staff links the adjusted asset information to the consolidated main system that can only be used by the parent company, it is necessary to detect the change (division, disposal, sale outside the group, etc.) and realize the unrealized profit, which makes the process complicated.

[0031] The present invention is a mechanism that automatically allocates and adjusts appropriate realized profits based on asset changes, even when profit and loss information at the time of sale of fixed assets subject to unrealized profits is held only in (C) of the (A) Individual Company Fixed Assets System → (B) Consolidated Information Input System → (C) Consolidated Accounting System.

[0032] The accounting process that is the premise of the present application will be described with reference to FIGS.

[0033] (1) Fixed Asset Management Figure 5 is a diagram to explain fixed asset management. In Figure 5, when a fixed asset is purchased, it is generally expensive, so unless certain requirements are met (such as small assets and special provisions for small and medium-sized enterprises), the acquisition cost cannot be recorded in a lump sum. Instead, it must be recorded on the balance sheet as an asset at the time of acquisition, and depreciation must be performed by allocating the cost over the period in which the fixed asset is used based on certain rules (depreciation method and useful life) set forth in the accounting standards. An example of a case in which a machine is purchased for "￥1,000,000" is explained below.

[0034] (When acquiring fixed assets) When fixed assets are acquired, they are recorded as assets rather than expenses. The accounting entry for when fixed assets are acquired is Machine: ¥1,000,000 / CASH: ¥1,000,000. The balance sheet shows assets as CASH: ¥9,000,000 and Machine: ¥1,000,000.

[0035] (End of first year of acquisition) Each fiscal year, it is expensed using the depreciation method adopted according to actual usage. If the depreciation method is straight-line method, useful life is 5 years, and residual value is 1 yen, the accounting entry at the end of the first year after acquisition will be Depreciation expense: 200,000 yen / Accumulated depreciation of machinery: 200,000 yen. The balance sheet will show assets as CASH: 9,000,000 yen, machinery: 1,000,000 yen, accumulated depreciation of machinery: -200,000 yen. The P / L will show expenses as Depreciation expense: 200,000 yen.

[0036] (End of 3rd year of acquisition) The amount amortized for prior years is accumulated as accumulated depreciation, and the difference between the acquisition cost of the asset and the accumulated depreciation becomes the remaining book value. The journal entry at the end of the third year after acquisition will be Depreciation expense: ¥200,000 / Accumulated depreciation of machinery: ¥200,000. The balance sheet will show assets as CASH: ¥9,000,000, machinery: ¥1,000,000, accumulated depreciation of machinery: -¥600,000. The P / L will show expenses as Depreciation expense: ¥200,000.

[0037] We will explain what would happen if you did not hold onto the asset and instead sold it for 200,000 yen before the end of its useful life. The difference between the residual value and the selling price will be the gain or loss on sale. The following shows a case in which a loss will occur. If it is discarded (retired), the residual value will be the loss on disposal. The accounting entries for this case will be: Accumulated depreciation of machinery: 600,000 yen, CASH: 200,000 yen, Loss on sale of fixed asset: 200,000 yen / Machine: 1,000,000 yen. The balance sheet will show assets as CASH: 9,200,000 yen. The P / L will show expenses as depreciation expense: 200,000 yen, Loss on sale of fixed asset: 200,000 yen.

[0038] (2) Elimination of unrealized gains on fixed assets in consolidated financial statements Figure 6 is a diagram explaining the elimination of unrealized profits on fixed assets in consolidated accounting. In consolidated financial statements, if unrealized profits have not been realized, it is necessary to deduct intercompany transactions and internal profits arising from transactions such as buying and selling conducted between companies in the group. This is because transactions within a consolidated group (transfer of assets and provision of services) are seen from the perspective of an outsider of the group as simply the movement of assets or work, and do not generate revenue or expenses. When fixed assets are bought and sold within a group of companies, the selling company often adds internal profits to the acquired fixed assets, and the acquiring company records the acquisition cost (= book value of assets of the selling company + internal profits) as a fixed asset and depreciates it based on that.

[0039] Therefore, when making consolidated financial statements, the unrealized profits included in the fixed assets subject to unrealized profits that are retained within the group at the end of the fiscal year must be eliminated, and the depreciation amount must also be adjusted, resulting in asset amounts and depreciation expenses that do not include unrealized profits.

[0040] (2)-1: When a selling company sells its business products (goods) to another company within the group, and the purchasing company uses them as fixed assets.

[0041] For example, in XXXX Holdings, group company A (the selling company) purchases goods from an external supplier for 90,000 yen and sells them to group company B (the purchasing company) for 100,000 yen. In this case, group company A (the selling company) realizes a profit on the sale of 10,000 yen. group company B (the purchasing company) uses the goods as a fixed asset for a certain period of time. For example, if the straight-line method is used and the useful life is 5 years, after 2 years of use, the accumulated depreciation amount will be 40,000 yen and the residual book value will be 60,000 yen.

[0042] In the financial statements of the purchasing company, the assets are recorded and depreciated at the acquisition cost, which includes the internal profits of the selling company. From the perspective of outside the group, they are unrealized profits.

[0043] (2)-2: When a selling company sells fixed assets acquired from outside for its own use to another company within the group and continues to use them

[0044] For example, in XXXX Holdings, group company C (the selling company) purchases a fixed asset from an external supplier for 100,000 yen, and if it is used for three years using the straight-line method with a useful life of five years, the accumulated depreciation will be 60,000 yen and the residual book value will be 40,000 yen. It then sells it to group company D (the purchasing company) for 50,000 yen. In this case, group company C (the selling company) realizes a profit on the sale of 10,000 yen. Group company D (the purchasing company) uses the fixed asset for a certain period of time. For example, if the straight-line method is used with a useful life of two years, after one year of use the accumulated depreciation will be 25,000 yen and the residual book value will be 25,000 yen.

[0045] Thus, the difference between (2)-1 and (2)-2 is whether the selling company sells the fixed assets for its own use or sells them as products for business purposes, but the purchasing company assumes that it will continue to use them as fixed assets for a certain period of time. In this case, the assets are recorded and depreciated at the acquisition cost, which includes the selling company's internal profits, on the purchasing company's financial statements. From the perspective of outside the group, it is an unrealized profit.

[0046] Therefore, adjustments must be made to the consolidated accounting adjustment procedure so that the assets and amortization expenses do not include internal profits. Unrealized internal profits that cannot be recorded at the time of acquisition are realized at certain times, as described below. For example, they are realized through depreciation, disposal, and sale to a company outside the group.

[0047] Figure 7 is a diagram to explain the image of the correction of the fixed asset depreciation expense amount in the individual company accounting / consolidated accounting. Here, we will explain the example of (2)-1. The individual company asset amount in the individual company accounting = ¥100,000 (unrealized profit on sale = ¥10,000, acquisition cost on the consolidated basis = ¥90,000) is depreciated every year.

[0048] The asset accounting entries for the first year after acquisition are as follows. For ease of explanation, the seller's sales accounting will be recorded using the split method (the three-way method is the standard). Company A's accounting (seller) will be CASH: ¥100,000 / Goods: ¥90,000, Profit on sale of goods: ¥10,000. Company B's accounting (purchased) will be Fixed assets: ¥100,000 / CASH: ¥100,000.

[0049] Here, the unrealized profit is eliminated. The consolidated adjustment journal entry will be (Company B) Profit on sale of merchandise: ¥10,000 / (Company A) Fixed assets: ¥10,000. When combined and offset, the consolidated adjustment journal entry will be (Company B) Profit on sale of merchandise: ¥90,000 / (Company A) Fixed assets: ¥90,000. The unrealized profit has been eliminated, and externally, the only thing that has changed is the user and the form of use from merchandise to fixed assets.

[0050] The depreciation journal entry for the first year of acquisition is as follows: Depreciation adjustment amount = company's depreciation expense x (profit or loss at time of sale ÷ company's acquisition cost) = ¥20,000 x (¥10,000 / ¥100,000) = ¥2,000.

[0051] The accounting entry for B (sales party) is depreciation expense: ¥20,000 / accumulated depreciation: ¥20,000. The depreciation expense is adjusted so that it is based on the consolidated book value.

[0052] The consolidated adjusted B company accounting (buyer) will have depreciation expense: ¥2,000 / accumulated amortization: ¥2,000. When offset, the consolidated adjusted journal entry will be depreciation expense: ¥18,000 / accumulated amortization: ¥18,000. Compared to the individual company accounting, expenses have decreased by ¥2,000 = profit has increased relatively. The unrealized profit that was eliminated at the time of acquisition has been realized through amortization.

[0053] Figure 8 is a diagram to explain the case where a fixed asset is sold outside the group three years after acquisition. For example, let us explain the case where Company B sells a fixed asset to a third party (outside the group) for ¥45,000 (residual book value + ¥5,000). The residual value after three years of individual accounting is ¥40,000, the remaining unrealized profit = ¥4,000, and the consolidated residual book value = ¥36,000.

[0054] B's social accounting entries are: accumulated depreciation: ¥60,000, CASH: ¥45,000 / fixed assets: ¥100,000, gain on sale of fixed assets: ¥5,000.

[0055] The transaction is adjusted so that the sale is based on the consolidated book value. The consolidated adjustment journal entry is: Fixed assets: ¥10,000 / Accumulated depreciation: ¥6,000, Profit on sale of fixed assets: ¥4,000. The remaining unrealized profit from the sale, "¥4,000," is added as the profit on sale to realize the profit. Realized profit from sale = Profit / loss at time of sale - Realized profit / loss.

[0056] After adding up and offsetting, the consolidated adjusted journal entry will be: Accumulated depreciation: ¥54,000, CASH: ¥45,000 / Fixed assets: ¥90,000, Gain on sale of fixed assets: ¥9,000.

[0057] The necessary items for managing unrealized profits on fixed assets in consolidated accounting are (1) management of the selling company's internal profits at the time of acquisition (profit / loss amount at time of sale), (2) calculation of the amortization adjustment amount at the time of depreciation each period (amount realized through amortization), and (3) the cumulative total of amortization adjustment amounts for prior years (amount of realized profit / loss). Consolidated adjustment journal entries cannot be created unless these amounts are properly maintained and calculated. When there are a large number of assets and companies, management and calculation of the parent company becomes complicated. Therefore, this embodiment solves these problems.

[0058] Figure 9 is a diagram for explaining the unrealized profit management method of the conventional fixed asset system and consolidated accounting system. As an example of the conventional system, an example of processing in the first year after purchase of a notebook PC from company A among group companies will be explained.

[0059] In FIG. 9, in the fixed asset system of company B, in response to operations by the accounting staff of company B, asset information data, depreciation information data, and monthly depreciation information data are registered for purchased products.

[0060] In the consolidated accounting system, the target assets are selected from the fixed asset system according to the operations of the parent company's consolidation officer, and the unrealized profit target fixed asset data and unrealized profit amortization information data are registered. Specifically, the "Asset No.", "Branch No.", "Asset Name" and "Acquisition Price" data of the unrealized profit target fixed asset data are retrieved and set from the asset information data of Company B's fixed asset system.

[0061] If the "company segment," "selling consolidated company," and "selling source segment" data for fixed assets subject to unrealized profits cannot be obtained from Company B's fixed asset system, the parent company's consolidation officer will obtain the information from Company B and enter the necessary information.

[0062] The parent company staff will obtain information from Company A and enter additional information into the "sales transaction category" and "profit / loss amount at time of sale" fields of the unrealized profit fixed asset data.

[0063] The "Depreciation Amount" of the Unrealized Profit Amortization Information Data is set by aggregating the target data of the monthly depreciation information data of Company B's fixed asset system. In addition, the Depreciation Adjustment Amount = Depreciation Expense of the Individual Company of the Unrealized Profit Amortization Information Data x (Profit / Loss Amount at Time of Sale of the Unrealized Profit Target Fixed Asset Data ÷ Acquisition Cost of the Individual Company of the Unrealized Profit Target Fixed Asset Data) is automatically calculated and set.

[0064] As described above, in a consolidated accounting system, the parent company's consolidation staff must perform tasks such as (1) selecting the target assets from the assets in the purchasing company's fixed asset system, (2) entering supplementary information for the purchasing company, and (3) entering supplementary information for the selling company. This burden increases when there are a large number of companies and assets.

[0065] [2. Configuration] An example of the configuration of the unrealized profit management system 1 according to this embodiment will be described with reference to Fig. 10. Fig. 10 is a diagram showing an example of the configuration of the main parts of the unrealized profit management system 1 according to this embodiment.

[0066] 10, the unrealized profit management system 1 is composed of a fixed asset system 10, a consolidated information input system 20, and a consolidated accounting system 30, which are configured to be able to communicate data with each other via a network 300. The unrealized profit management system 1 of this embodiment automatically links only the original information required to understand the occurrence of unrealized profit (acquisition of fixed assets), division (division of fixed assets), and realization (amortization, disposal, and sale of fixed assets) from the fixed asset system 10, and the consolidated accounting system 30, which is the final link, devises pro rata and takeover calculations for each pattern based on various information, so that unrealized profits can be appropriately managed even if the person in charge of the subsidiary acting as an intermediary does not know the amount of profit or loss at the time of sale.

[0067] The fixed asset system 10 is a fixed asset system provided for each subsidiary. Accounting personnel of each company register information on fixed assets in the fixed asset system 10. The fixed asset system 10 comprises a control unit and a memory unit. The control unit, functionally and conceptually, comprises a first registration unit 11. The memory unit stores asset information data, depreciation information data, monthly depreciation information data, division information data, and retirement information data.

[0068] The asset information data may include the asset number, branch number, asset name, and acquisition cost (see FIG. 12). The depreciation information data may include the asset number, branch number, fiscal year, depreciation method, useful life, depreciation rate, and memorandum value (see FIG. 12). The monthly depreciation information data may include the asset number, branch number, fiscal year, month number, and depreciation amount (see FIG. 12). The division information data may include the history number, asset number, branch number, split asset number, split branch number, split ratio, original division acquisition cost, and split acquisition cost (see FIG. 14). The disposal information data may include the history number, asset number, branch number, asset number, branch number, disposal date, and reason classification (see FIG. 14).

[0069] The first registration unit 11 registers asset information data, depreciation information data, and monthly depreciation information data in response to operations by an accountant of the subsidiary. When a fixed asset is divided, the first registration unit 11 divides the asset information data and registers division information data. When a fixed asset is disposed of, the first registration unit 11 registers disposal information data.

[0070] The consolidated information input system 20 registers the unrealized profit target fixed asset data and unrealized profit amortization information data in the storage unit according to the operation of the subsidiary consolidation officer. The subsidiary consolidation officer (1) selects the target asset from the assets of the purchasing company, and (2) inputs supplementary information of the purchasing company. The selling company's transaction category and profit and loss amount at the time of sale are controlled so that they cannot be input because they cannot be disclosed by the selling company to the purchasing company, as described later.

[0071] The consolidated information input system 20 includes a control unit and a storage unit. The control unit conceptually includes a data collection unit 21 and a second registration unit 22. The storage unit stores consolidated information input company setting master 25, unrealized profit target fixed asset data, unrealized profit target fixed asset division data, and unrealized profit amortization information data.

[0072] The consolidated information input company setting master 25 is a master for registering consolidated companies and whether or not to input the selling company's profit and loss amount at the time of sale (enter or not). The consolidated information input company setting master 25 can be configured as a table or the like in which consolidated companies are registered and whether or not to input unrealized profit and loss for individual companies (see FIG. 12). In the consolidated information input company setting master 25, if the consolidated company, which is the purchasing company, cannot know the profit and loss amount at the time of sale from the selling company, the individual company unrealized profit and loss input is set to "not input," and on the registration screen, the "sale transaction category" and "profit and loss amount at the time of sale" of the unrealized profit target fixed asset data are hidden and cannot be input.

[0073] The data on fixed assets subject to unrealized profits may include the following items: consolidated accounting period, consolidated company, asset number, branch number, asset name, acquisition cost, date of disposal, company segment, selling consolidated company, seller segment, sales transaction category, profit / loss amount at time of sale, realized profit / loss amount in previous period, original asset number for division, and original branch number for division (see FIG. 12). As for the "realized profit / loss amount in previous period," as described later, data is not set in the consolidated information system 20, so this item may be hidden / unenterable on the registration screen of the consolidated information input system 20.

[0074] The fixed asset split data subject to unrealized profits may include the following items: consolidated fiscal period, consolidated company, asset number, branch number, split sequence, acquisition price before split, acquisition price of original asset, asset number to be split, branch number to be split, and acquisition price of original asset (see Figure 14).

[0075] The unrealized profit amortization information data may include the items of consolidated accounting period, consolidated company, asset number, branch number, amortization amount, and amortization adjustment amount (see FIG. 12). As for the "amortization adjustment amount," as described later, data is not set in the consolidated information system 20, so this item may be controlled to be hidden and not enterable on the registration screen of the consolidated information input system 20.

[0076] The second registration unit 22 acquires asset information data (asset number, branch number, asset name, acquisition cost) from the fixed asset system 10 of the target individual company in accordance with the selection made by the subsidiary consolidation manager, and generates and registers fixed asset data subject to unrealized profits.

[0077] The "own segment" and "selling consolidated company" for the fixed asset data subject to unrealized profits are entered by the subsidiary consolidation staff. The "selling source segment" for the fixed asset data subject to unrealized profits is entered by the subsidiary consolidation staff to the extent possible. The "sales transaction type" and "profit / loss amount at time of sale" for the fixed asset data subject to unrealized profits are input controlled according to the settings in the consolidated information input company setting master 25, and if the input of individual company unrealized profits / losses is set to "do not input," the "sales transaction type" and "profit / loss amount at time of sale" for the fixed asset data subject to unrealized profits are hidden on the registration screen and cannot be input.

[0078] In addition, the second registration unit 22 acquires monthly depreciation information data from the fixed asset system 10 of the target individual company according to the selection of the subsidiary consolidation manager, and generates and registers unrealized profit amortization information data. When inputting the subsidiary, the data of "amortization adjustment amount" of the unrealized profit amortization information data is not held because it is not necessary to calculate it.

[0079] In addition, when information on the split of a fixed asset is registered in the fixed asset system 10 of the target subsidiary, the second registration unit 22 generates fixed asset split data for unrealized profits, including the consolidated fiscal period, consolidated company, asset number, branch number, acquisition price before the split, acquisition price of the original asset, and acquisition price of the asset to be split, and registers this in the memory unit.

[0080] The consolidated accounting system 30 is operated by the parent company consolidation staff, and automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data registered by the subsidiary consolidation staff in the consolidated information input system 20 to obtain the unrealized profit target fixed asset data and unrealized profit amortization information data.

[0081] The consolidated accounting system 30 includes a control unit and a storage unit. The control unit, functionally and conceptually, includes a linking unit 31 and a third registration unit 32. The storage unit stores unrealized profit target fixed asset data and unrealized profit amortization information data.

[0082] The linking unit 31 automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data stored in the memory of the consolidated information input system 20, and acquires the unrealized profit target fixed asset data and unrealized profit amortization information data.

[0083] The third registration unit 32 additionally registers data on "sale transaction type" and "profit / loss amount at time of sale" that cannot be entered by a subsidiary of the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer.

[0084] The linking unit 31 and / or the third registration unit 32 automatically calculates the "amortization adjustment amount" of the unrealized profit amortization information data when the profit and loss amount at the time of sale is determined, and sets the data. The amortization adjustment amount is calculated as follows: amortization adjustment amount = depreciation expense of each company x (profit and loss amount at the time of sale ÷ acquisition cost of each company).

[0085] The linking unit 31 and / or the third registration unit 32 automatically carries over the amount of profit or loss at the time of sale registered in the first year of acquisition of the unrealized profit target fixed asset data to the next fiscal year and thereafter.

[0086] The linking unit 31 and / or the third registration unit 32 automatically sets the total of the amortization adjustment amounts for the previous period or earlier in the unrealized profit amortization information data to the amount of realized profit / loss for the previous period of the current period in the unrealized profit target fixed asset data.

[0087] The linking unit 31 and / or the third registration unit 32 automatically apportions the acquisition price, profit / loss at the time of sale, and realized profit / loss in the previous period of the fixed asset split data subject to unrealized profit based on the pre-split acquisition price, the acquisition price of the original asset, and the acquisition price of the asset to be split of the fixed asset split data subject to unrealized profit in the consolidated information input system 20.

[0088] Fig. 11 is a diagram showing an example of the hardware configuration of the fixed asset system 10, the consolidated information input system 20, and the consolidated accounting system 30. Since the fixed asset system 10, the consolidated information input system 20, and the consolidated accounting system 30 can have the same hardware configuration, the consolidated accounting system 30 will be used as a representative example here.

[0089] The consolidated accounting system 30 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The individual units comprised in the consolidated accounting system 30 are connected to each other so as to be able to communicate with each other via any communication path.

[0090] The communication interface unit 104 communicatively connects the consolidated accounting system 30 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 the communication line. Here, the network 300 has a function of connecting the consolidated accounting system 30 and the server 200 etc. so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0091] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0092] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage 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, optical disks, etc. can be used as the storage unit 106.

[0093] The control unit 102 is a CPU or the like that performs overall control of the consolidated accounting system 30. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs.

[0094] [3. Specific Examples] A specific example of the process in the unrealized profit management system 1 according to the present embodiment will be described with reference to FIGS.

[0095] 10 to 14, a specific example of the processing of the unrealized profit management system 1 will be described. In the following explanation, an example of the processing in the first year and the second year of acquisition when group company B (hereinafter referred to as "company B") purchases a notebook PC from group company A (hereinafter referred to as "company A") will be described.

[0096] (Example of processing in the first year of acquisition) FIG. 12 is a diagram for explaining an example of processing in the first year after company B purchases a fixed asset from company A.

[0097] FIG. 12(A) is a diagram showing an example of asset information data. FIG. 12(B) is a diagram showing an example of amortization information data. FIG. 12(C) is a diagram showing an example of monthly amortization information data. FIG. 12(D) is a diagram showing an example of a consolidated information input setting master. FIG. 12(E) is a diagram showing an example of unrealized profit target fixed asset data. FIG. 12(F) is a diagram showing an example of unrealized profit amortization information data. FIG. 12(G) is a diagram showing an example of unrealized profit target fixed asset data after linkage. FIG. 12(H) is a diagram showing an example of unrealized profit amortization information data after linkage.

[0098] In response to operations by the company B's accounting staff, the fixed asset system 10 of the company B registers asset information data, depreciation information data, and monthly depreciation information data for purchased fixed assets.

[0099] In the example of asset information data shown in Fig. 12(A), the first line has the asset number "Asset 1", the branch number "0", the asset name "Notebook PC", and the acquisition cost "100,000". This was purchased by Company B from Company A.

[0100] In the example of depreciation information data shown in Figure 12 (B), the first line registers the asset number "Asset 1", branch number "0", fiscal year "2021", depreciation method "Straight-line method", useful life "5 years", depreciation rate "0.2", and memorandum value "1".

[0101] In the example of monthly depreciation information data shown in Figure 12 (C), the first line contains the asset number "Asset 1", branch number "0", fiscal year "2021", month number "1", and depreciation amount "￥1,667", with the fiscal year total = 20,000.

[0102] In order to reduce the burden on the parent company's consolidation staff, the consolidated information input system 20 has the subsidiary consolidation staff share the input, and the subsidiary consolidation staff (1) selects the target assets from the assets of the purchasing company, and (2) inputs supplementary information for the purchasing company. The selling company's transaction classification and profit and loss amount at the time of sale are not allowed to be input because they are information that Company A cannot disclose to Company B.

[0103] The consolidated information input system 20 registers the unrealized profit target fixed asset data and the unrealized profit amortization information data in the storage unit in response to an operation by the consolidation officer of company B on a registration screen (not shown).

[0104] In the example of consolidated information input company setting master 25 shown in Fig. 12(D), the first line is consolidated company "Company A" and whether or not to input unrealized profit and loss for individual company is "Enter", and the second line is consolidated company "Company B" and whether or not to input unrealized profit and loss for individual company is "Do not enter". The consolidated information input company setting master 25 controls so that information of the selling company (profit and loss amount at the time of sale) that is unknown to the purchasing company is not displayed or cannot be entered on the registration screen for the purchasing company.

[0105] In the example of unrealized profit target fixed asset data shown in Figure 12 (E), the unrealized profit target fixed asset data is the consolidated accounting period "FY2022 ending March", consolidated company "Company B", asset number "Asset 1", branch number "0", asset name "Notebook PC", acquisition cost "￥100,000", company segment "Segment 1", selling consolidated company "Company A", seller segment "Segment 2". The consolidated accounting period is expressed by the year to which the final month belongs, for example, FY2021 = FY2022 ending March.

[0106] The data for "Asset No.", "Branch No.", "Asset Name" and "Acquisition Cost" are obtained and set from the asset information data in Company B's fixed asset system 10 for the relevant consolidated accounting period. "Company segment" and "Selling consolidated company" are entered by the person in charge of consolidation at Company B. As there are cases where the person in charge at Company B does not know the "Seller segment", they should enter it to the extent that they are aware of it.

[0107] Regarding "sale transaction type" and "profit and loss amount at time of sale", the display / non-display of the registration screen is controlled according to the setting of the consolidated information input company setting master 25. If the individual company unrealized profit and loss input status is set to "Do not input", the items "sale transaction type" and "profit and loss amount at time of sale" are hidden on the registration screen to prevent input. In this example, the second line of the consolidated information input company setting master is set to "Consolidated company B" and the individual company unrealized profit and loss input status is set to "Do not input", so the items "sale transaction type" and "profit and loss amount at time of sale" are hidden on the registration screen to prevent input. In other words, the profit and loss amount at time of sale of Company A cannot be disclosed to Company B, so it is controlled not to be able to be input. The "sale transaction type" and "profit and loss amount at time of sale" are input by the parent company consolidation staff in the consolidated accounting system 10, as described later. Even if the profit and loss amount at time of sale is disclosed to the parent company staff, it is not a problem because they are not the parties to the transaction.

[0108] In the example of unrealized profit amortization information data shown in Figure 12 (E), the consolidated fiscal year ending is "March 2022," the consolidated company is "Company B," the asset number is "Asset 1," the branch number is "0," and the amortization amount is "￥20,000."

[0109] The "Depreciation amount" is set by aggregating the target data of the monthly depreciation information data in B's fixed asset system 10. The "Depreciation adjustment amount" is not held because it is not necessary to calculate it. It is calculated in the consolidated accounting system 30.

[0110] The consolidated accounting system 30 automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to acquire the unrealized profit target fixed asset data and unrealized profit amortization information data. In the consolidated accounting system 30, in response to the operation of the parent company consolidation officer, only the data of "sale transaction category" and "profit / loss amount at time of sale" that cannot be entered by the subsidiary of the unrealized profit target fixed asset data is additionally registered, and other data processing is automatically executed, thereby reducing the workload of the parent company consolidation officer.

[0111] In addition, when the parent company's personnel decides (enters) the amount of profit or loss at the time of sale, the "Depreciation Adjustment Amount" of the unrealized profit amortization information data is automatically recalculated. The Depreciation Adjustment Amount is calculated as follows: Depreciation Adjustment Amount = Individual Company Depreciation Expenses x (Profit or Loss Amount at the Time of Sale ÷ Individual Company Acquisition Cost).

[0112] Figure 12(G) shows an example of automatically linked unrealized profit target fixed asset data. The sales transaction category "sales transaction" and the profit / loss amount at the time of sale "10,000" are entered by the parent company consolidation officer.

[0113] Figure 12 (H) shows an example of automatically linked unrealized profit amortization information data. The amortization adjustment amount "2,000 yen" = the depreciation expense of the individual company in the unrealized profit amortization information data "20,000 yen" x (profit / loss amount at the time of sale of the fixed assets subject to unrealized profit "10,000 yen" ÷ acquisition cost of the individual company in the fixed assets subject to unrealized profit "100,000 yen") is automatically calculated and added.

[0114] (Example of processing in the second year of acquisition: When Company B continues to hold the shares) FIG. 13 is a diagram for explaining an example of processing in the second year after company B purchases a fixed asset from company A.

[0115] FIG. 13(A) is a diagram showing an example of asset information data. FIG. 13(B) is a diagram showing an example of amortization information data. FIG. 13(C) is a diagram showing an example of monthly amortization information data. FIG. 13(D) is a diagram showing an example of a consolidated information input setting master. FIG. 13(E) is a diagram showing an example of unrealized profit target fixed asset data. FIG. 13(F) is a diagram showing an example of unrealized profit amortization information data. FIG. 13(G) is a diagram showing an example of unrealized profit target fixed asset data after linkage. FIG. 13(H) is a diagram showing an example of unrealized profit amortization information data after linkage.

[0116] In FIG. 13, in the fixed asset system 10 of company B, the depreciation information data and monthly depreciation information data are updated in response to an operation by the accounting staff of company B.

[0117] In the example of the amortization information data shown in FIG. 13(B), in the second row, data from the year "2021" is carried over to the year "2022."

[0118] In the example of monthly amortization information data shown in FIG. 13(C), the amortization amount of "1,667" for each month is calculated and updated for the fiscal year "2022."

[0119] In the consolidated information input system 20, the realized profit target fixed asset data and the unrealized profit amortization information data are updated for the consolidated fiscal year ending March 2023.

[0120] In the example of the updated unrealized profit target fixed asset data shown in Figure 13 (E), the same data as for the consolidated fiscal year ending March 2022 is added to the consolidated fiscal year ending March 2023.

[0121] In the example of updated unrealized profit amortization information data shown in Figure 13 (F), the amortization amount of "20,000" for the consolidated fiscal year ending "March 2023" is set by aggregating the target data of the monthly amortization information data in Company B's fixed asset system 10.

[0122] In the consolidated accounting system 30, for unrealized profit target fixed asset data, the "profit / loss amount at time of sale" registered in the first year of acquisition is automatically carried over to the next fiscal year onwards. The total of the "amortization adjustment amount" of the unrealized profit amortization information data for the previous fiscal year and earlier is set as the "previous fiscal year realized profit / loss amount" for the current fiscal year of the unrealized profit target fixed asset data. This allows the parent company staff to continue managing unrealized profits from the next fiscal year onwards without having to be aware of it.

[0123] The consolidated accounting system 30 automatically links with the updated realized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to obtain the updated unrealized profit target fixed asset data and unrealized profit amortization information data.

[0124] Figure 13(G) shows an example of automatically linked and updated unrealized profit target fixed asset data. The sales transaction category "business transaction" and the profit / loss amount at time of sale "10,000" are automatically carried over from the data registered in the first year of acquisition. "Realized profit / loss amount in previous period" is automatically calculated and set to "2,000", the total of the amortization adjustment amounts for previous years in the unrealized profit amortization information data.

[0125] 13(H) shows an example of automatically linked and updated unrealized profit amortization information data. The amortization adjustment amount for the second year, "¥2,000," is automatically calculated and set in the same way as for the first year.

[0126] (Second year processing: Partial division and disposal) Fig. 14 is a diagram for explaining the processing when a portion of a fixed asset is divided and disposed of in the second year. When an asset acquired as a whole has severe wear and tear, it may be necessary to divide and dispose of a portion of it for replacement, etc. When a fixed asset is divided, the unrealized profit-related information managed by the consolidated accounting system 30 is also divided and disposed of at the same rate to realize partial unrealized profit. Unrealized profit after division and disposal can be managed without the parent company's consolidation staff being aware of it.

[0127] In the following, an example will be described in which a notebook PC with asset number "asset 1" is divided into a division source of 60% and a division destination of 40%, and the division destination of 40% is sold (disposed of). FIG. 14(A) is a diagram showing an example of asset information data. FIG. 14(B) is a diagram showing an example of division information data. FIG. 14(C) is a diagram showing an example of disposal information data. FIG. 14(D) is a diagram showing an example of depreciation information data. FIG. 14(E) is a diagram showing an example of monthly depreciation information data. FIG. 14(F) is a diagram showing an example of a consolidated information input setting master. FIG. 14(G) is a diagram showing an example of unrealized profit target fixed asset data. FIG. 14(H) is a diagram showing an example of unrealized profit target fixed asset division data. FIG. 14(I) is a diagram showing an example of unrealized profit amortization information data. FIG. 14(J) is a diagram showing an example of unrealized profit target fixed asset data after linkage. FIG. 14(K) is a diagram showing an example of unrealized profit amortization information data after linkage.

[0128] In FIG. 14, in the fixed asset system 10 of company B, resource information data is divided in response to an operation by the accounting staff of company B.

[0129] In the example of asset information data shown in Fig. 14(A), the asset number "asset 1", branch number "0", asset name "notebook PC", and acquisition cost "100,000" in the first line of Fig. 13(A) are split into 60% for the original division and 40% for the division destination, and the first line is asset number "asset 1", branch number "0", asset name "notebook PC", and acquisition cost "60,000", and the second line is asset number "asset 1", branch number "1", asset name "notebook PC (sold)", and acquisition cost "40,000". The original division and division destination may have the same "asset number" but different "branch numbers" or different "asset numbers".

[0130] In the fixed asset system 10 of company B, division information data is generated in response to operations by the accounting staff of company B. In the example of division information data shown in Fig. 14(B), the history number is "1", asset number is "asset 1", branch number is "0", split asset number is "asset 1", split branch number is "1", division ratio is "40%", original acquisition price is "100,000", and target acquisition price is "40,000".

[0131] In the fixed asset system 10 of company B, disposal information data is generated in response to an operation by the accounting staff of company B. In the example of disposal information data shown in Fig. 14(C), the history number is "1", the asset number is "asset 1", the branch number is "1", the disposal date is "2023 / 3 / 31", and the reason classification is "sale".

[0132] In the fixed asset system 10 of company B, the depreciation information data is divided according to the operation of the accounting staff of company B. In the example of the depreciation information data shown in Fig. 14(D), the asset number "Asset 1", the branch number "1", the fiscal year "2022", the depreciation method "Straight line method", the useful life "5 years", the depreciation rate "0.2", and the memorandum value "1" are added to the third line.

[0133] In Company B's fixed asset system 10, monthly depreciation information data is divided and recalculated in response to operations by Company B's accounting staff. In the example of monthly depreciation information data shown in Figure 14 (E), the asset number is "Asset 1", the branch number is "0", the fiscal year is "2022", and the depreciation amount for each month is "¥1,000", resulting in a total of ¥12,000 for the fiscal year. In addition, the asset number is "Asset 1", the branch number is "1", the fiscal year is "2022", the depreciation amount for each month from January to November is "¥667", and the depreciation amount for December is "663", resulting in a total of ¥8,000 for the fiscal year.

[0134] In the consolidated information input system 20, the unrealized profit target fixed asset data and the unrealized profit amortization information data are updated for the consolidated fiscal year ending March 2023.

[0135] In the example of fixed asset data subject to unrealized profits shown in Figure 14 (G), the target data for the consolidated fiscal year ending "March 2023" is obtained from the target asset information data, split information data, and disposal information data, and the following is added to the second line: consolidated company "Company B", asset number "Asset 1", branch number "0", asset name "Notebook PC", acquisition cost "60,000", company segment "Segment 1", selling consolidated company "Company A", selling segment "Segment 2", split source asset number "Asset 1", and split source branch number "0".

[0136] Additionally, on the third line, consolidated company "Company B", asset number "Asset 1", branch number "1", asset name "Notebook PC (sold)", acquisition cost "40,000", disposal date "3 / 31 / 2023", company segment "Segment 1", selling consolidated company "Company A", seller segment "Segment 2", original asset number "Asset 1", and original branch number "0" are added. Original asset number "Asset 1" and original branch number "0" are obtained and set from the split information data. Disposal date "3 / 31 / 2023" is obtained and set from the disposal information data.

[0137] The consolidated information input system 20 acquires the division information data of the target from the fixed asset system 10, and generates the unrealized profit target fixed asset division data.

[0138] In the example of fixed asset split data subject to unrealized profits shown in Figure 14 (H), the consolidated fiscal year ending is "fiscal year ending March 2023," the consolidated company is "Company B," the asset number is "Asset 1," the branch number is "0," the split sequence is "1," the acquisition cost before the split is "¥100,000," the acquisition cost of the original asset is "¥60,000," the asset number to be split is "Asset 1," the branch number to be split is "1," and the acquisition cost of the original asset is "¥40,000."

[0139] In the consolidated information input system 20, the unrealized profit target fixed asset data is updated for the consolidated accounting period "ending March 2023." In the example of the unrealized profit target fixed asset data shown in FIG. 14(I), data for the consolidated accounting period "ending March 2023" is added from the monthly depreciation information data of the fixed asset system 10.

[0140] The consolidated accounting system 30 automatically links with the updated unrealized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to acquire the updated unrealized profit target fixed asset data and unrealized profit amortization information data. In addition, the "acquisition price", "sale profit / loss amount", and "previous period realized profit / loss amount" of the unrealized profit target fixed asset data are automatically apportioned based on the pre-split acquisition price, split-origin acquisition price, and split-destination acquisition price of the unrealized profit target fixed asset split data.

[0141] In the example of fixed asset data subject to unrealized profits shown in Figure 14 (J), for the consolidated fiscal year ending March 2023, the "profit / loss amount at time of sale" in the second and third lines is automatically set to "6,000 yen" and "4,000 yen" based on the profit / loss amount at time of sale in the first line, "¥10,000," which is apportioned at the ratio of the original acquisition price to the acquisition price of the asset to be split, 60%:40%.

[0142] In addition, the "Realized profit / loss amount from previous period" in the second and third lines is automatically set to "1,200 yen" and "800 yen" based on the total amortization adjustment amount for the previous period and earlier in the unrealized profit amortization information data (2,000 yen) being apportioned proportionately in the ratio of the acquisition price of the original division to the acquisition price of the target division = 60%:40%.

[0143] In the example of the unrealized profit amortization information data shown in FIG. 14(K), the amortization adjustment amounts in the second and third lines are automatically calculated in the same way as in the first year, and are set to "¥1,200" and "¥800."

[0144] The realized profit or loss from the sale of the asset after the split (branch number 1) can be calculated from the profit or loss at the time of sale, depreciation adjustment amount, and realized profit or loss from the previous period. Consolidated adjustment amount (profit from sale of fixed assets) = profit or loss at the time of sale "¥4,000" - depreciation adjustment amount for the current period "¥800" - realized profit or loss from the previous period "¥800" = ¥2,400.

[0145] In this way, the status of changes (division, sale, disposal) in the fixed asset system 10 is automatically transferred to the consolidated information input system 20 and the consolidated accounting system 30. In addition, the acquisition cost of the divided assets and the amount related to unrealized profits are automatically apportioned according to the fixed asset division ratio. This allows the parent company staff to manage unrealized profits after division and disposal without having to be aware of it.

[0146] As described above, according to this embodiment, the consolidated information input system acquires information on fixed assets from the fixed asset system of the subsidiary in response to an operation by the subsidiary consolidation officer, and registers in its storage unit unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and data on the selling consolidated company, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount. The consolidated accounting system automatically cooperates with the consolidated information input system to acquire unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registers data on the sales transaction category and the profit / loss amount at the time of sale to the unrealized profit target fixed asset data in response to an operation by the parent company consolidation officer. Also, data on the amortization adjustment amount automatically calculated by the formula: amortization adjustment amount = depreciation expense of each company x (profit / loss amount at the time of sale / acquisition cost) is added to the unrealized profit amortization information data. This makes it possible to reduce the workload of the parent company officer in charge when managing unrealized profits on fixed assets within a group company.

[0147] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0148] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0149] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0150] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0151] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0152] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0153] Moreover, with regard to the unrealized profit management system 1, each of the components shown in the figures is a functional concept, and does not necessarily have to be physically configured as shown in the figures.

[0154] For example, the processing functions of the unrealized profit management system 1, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the unrealized profit management system 1 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0155] In addition, this computer program may be stored in an application program server connected to the unrealized profit management system 1 via any network, and it is also possible to download all or a part of it as necessary.

[0156] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0157] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0158] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0159] The unrealized profit management system 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The unrealized profit management system 1 may be realized by installing software (including programs or data, etc.) that causes the information processing device to realize the processing described in this embodiment.

[0160] Furthermore, the specific form of distribution and integration of the devices is not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Explanation of symbols]

[0161] 1 Unrealized Profit Management System 10 Fixed Assets System 11 First Registration Section 20. Consolidated Information Input System 21 Data Collection Section 22 Second Registry 30 Consolidated accounting system 31 Collaboration Department 32 Third Registry 102 Control section 104 Communication interface section 106 Storage section 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. An unrealized profit management system for managing unrealized profits in transactions between group companies, the system comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, for registering information on fixed assets including acquisitions and transfers for each subsidiary of a group company, the system comprising: The connection information input system includes: Depending on the operations of the subsidiary consolidation manager, fixed asset information is obtained from the target subsidiary's fixed asset system, and the consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data are displayed. and registering unrealized profit target fixed asset data including the unrealized profit target fixed asset data and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount in the storage unit. The consolidated accounting system includes: An unrealized profit management system that automatically links with the consolidated information input system, acquires the unrealized profit target fixed asset data and the unrealized profit amortization information data from the consolidated information input system, and registers additional data on the profit / loss amount at the time of sale to the unrealized profit target fixed asset data in response to operations by a parent company consolidation officer, and also adds amortization adjustment amount data automatically calculated by the formula amortization adjustment amount = amortization amount x (profit / loss amount at the time of sale ÷ acquisition cost) to the unrealized profit amortization information data.

2. 2. The unrealized profit management system according to claim 1, characterized in that in the consolidated information input system, a person in charge of subsidiary consolidation inputs data on the company's own segment and the consolidated company to be sold for the unrealized profit target fixed asset data.

3. The connection information input system includes: In accordance with the settings of the master data registered by associating the consolidated company with the selling company's profit and loss amount at the time of sale, the display and input of the profit and loss amount at the time of sale of the unrealized profit target fixed asset data on the registration screen is controlled. An unrealized profit management system as described in claim 1 or 2, characterized in that if the master is set so that the consolidated company does not enter the profit and loss amount at the time of sale of the selling company, the profit and loss amount at the time of sale of the fixed asset data subject to unrealized profit on the registration screen is hidden and cannot be entered.

4. The unrealized profit management system of any one of claims 1 to 3, characterized in that the consolidated accounting system automatically carries over the amount of profit or loss at the time of sale registered in the first year of acquisition of the fixed asset data subject to unrealized profit to the next fiscal year and thereafter.

5. The unrealized profit management system described in any one of claims 1 to 4, characterized in that the consolidated accounting system automatically sets the sum of the amortization adjustment amounts for the unrealized profit amortization information data for the previous period or earlier to the amount of realized profit or loss for the previous period of the unrealized profit target fixed asset data for the current period.

6. The unrealized profit management system described in any one of claims 1 to 5, characterized in that the consolidated information input system and the consolidated accounting system automatically inherit information on the division, sale, and disposal of fixed assets from the fixed asset system of the target subsidiary.

7. The connection information input system includes: When the fixed asset division information is registered in the fixed asset system of the subsidiary, Generate unrealized profit target fixed asset split data including consolidated accounting period, consolidated company, asset number, pre-split acquisition price, original acquisition price, and target acquisition price. The unrealized profit management system described in any one of claims 1 to 6, characterized in that the consolidated accounting system automatically apportions the acquisition price, profit or loss at the time of sale, and realized profit or loss in the previous period of the fixed asset split data subject to unrealized profit based on the pre-split acquisition price, the original acquisition price, and the target acquisition price of the fixed asset split data subject to unrealized profit.

8. An unrealized profit management method executed by an unrealized profit management system that manages unrealized profits in transactions between group companies, the system comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, and which registers information on fixed assets, including acquisitions and transfers, for each subsidiary of a group company, the system comprising: Executed in the control unit, The connection information input system comprises: a step of acquiring fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registering in said storage unit unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount; The consolidated accounting system comprises: a step of automatically coordinating with the consolidated information input system, acquiring unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, additionally registering data on sales transaction classification and profit / loss amount at time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on amortization adjustment amount automatically calculated by the formula amortization adjustment amount = amortization amount x (profit / loss amount at time of sale ÷ acquisition cost) to the unrealized profit amortization information data; 13. A method for managing unrealized profits comprising:

9. An unrealized profit management program for executing in an unrealized profit management system for managing unrealized profits in transactions between group companies, the unrealized profit management program comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, for registering information on fixed assets, including acquisitions and transfers, for each subsidiary of a group company, the unrealized profit management program comprising: In the control unit, The connection information input system comprises: a step of acquiring fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registering in said storage unit unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount; The consolidated accounting system comprises: a step of automatically coordinating with the consolidated information input system, acquiring unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, additionally registering data on sales transaction classification and profit / loss amount at time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on amortization adjustment amount automatically calculated by the formula amortization adjustment amount = amortization amount x (profit / loss amount at time of sale ÷ acquisition cost) to the unrealized profit amortization information data; Unrealized gains management program to implement.

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