Sales management device, sales management method, and sales management program

Abstract

To simplify an office process regarding price protection.SOLUTION: An acquisition unit acquires: purchase data whose processing category is purchase and containing unit prices of purchased articles, the number of purchased articles, and an amount for the purchase; and stock data containing at least unit prices, the number of stocks, and the amount for the stocks of the article becoming the stocks by purchase. An adjustment amount generation unit generates an adjustment amount indicating a valuation loss generated between the purchase amount at the purchase of the article and a current valuation amount of the article. A purchase data generation unit generates account payable reflected purchase amount data in which the adjustment amount is used as a minus amount, and an article unit is an article unit of purchase of discount indicating an amount reduced from the purchase amount at a next purchase of the article. A stock data generation unit generates first valuation loss reflected stock data in which the minus amount of purchase amount of the account payable reflected purchase amount data is reflected to the unit prices, the number of stocks, and the amount of the stocks. A journalizing data generation unit generates first journalizing data with a debit side being the account payable amount of the adjustment amount and with a credit side being the article of the adjustment amount.SELECTED DRAWING: Figure 4

Description

[Technical field]

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

[0002] The value of a product usually changes over time, such as decreasing. For this reason, it is preferable to set the price of the product to the optimal price at the current time. For example, Patent Document 1 (JP 2020-122995 A) discloses a dynamic pricing management system that aims to provide a management system that can easily change the prices of a large number of various products and reduce the labor of employees.

[0003] This dynamic pricing management system comprises a calculation means, an electronic shelf label, a communication means, a database, a management means, and a non-product data collection means. The calculation means calculates and determines product information for products to be displayed. The electronic shelf label has a display unit, and product information can be displayed and rewritten on this display unit. The communication means transmits and receives product information between a plurality of electronic shelf labels and the calculation means. The database stores basic information for each product. The management means manages sales or inventory information for each product. The non-product data collection means collects or accumulates non-product variable data over time.

[0004] In such a dynamic pricing management system, the calculation means determines current product information based on basic information, sales or inventory information, and past and present fluctuation data, and issues an instruction to rewrite the product information on the display unit. This makes it easy to change the prices of a large number of different products, reducing the labor required by employees.

[0005] Here, a business practice known as price protection is known, in which the seller of a product does not return the product, but instead the manufacturer of the product officially approves a price reduction by the seller of the product, and the manufacturer bears the difference between the selling price after the price reduction and the purchase price. [Prior art documents] [Patent documents]

[0006] [Patent Document 1] JP 2020-122995 A Summary of the Invention [Problem to be solved by the invention]

[0007] However, when such price protection is implemented, the seller of the product must record an impairment loss on the inventory valuation amount of the product covered by price protection and recalculate the valuation price, which poses the problem of requiring cumbersome administrative procedures.

[0008] The present invention has been made in consideration of the above-mentioned problems, and has an object to provide a sales management device, a sales management method, and a sales management program that enable simplification of administrative processing relating to price protection. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the object, the sales management device of the present invention has an acquisition unit that acquires purchase data including at least the unit price, purchase quantity, and purchase amount of purchased goods, and inventory data including at least the unit price, inventory quantity, and inventory amount of goods that have become inventory through purchase; an adjustment amount generation unit that generates an adjustment amount indicating an impairment loss that occurs between the purchase price of the goods at the time of purchase and the current valuation amount of the goods as the valuation amount of the purchased goods decreases over time; a purchase data generation unit that generates accounts payable-reflecting purchase data based on the purchase data and the adjustment amount, in which the adjustment amount is set to the negative purchase amount and the product category is set to a purchase discount product category indicating the amount to be deducted from the purchase amount the next time the goods are purchased; an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable-reflecting purchase data; and an accounting data generation unit that generates first accounting data in which the debit is accounts payable in an amount equivalent to the adjustment amount and the credit is goods in an amount equivalent to the adjustment amount.

[0010] In order to solve the above-mentioned problems and achieve the object, the sales management method according to the present invention includes an acquisition step in which an acquisition unit acquires purchase data including at least the unit price, purchase quantity, and purchase amount of a purchased commodity, and inventory data including at least the unit price, inventory quantity, and inventory amount of a commodity that has become inventory through purchase; an adjustment amount generation step in which an adjustment amount generation unit generates an adjustment amount indicating an appraisal loss that occurs between the purchase price of the commodity at the time of purchase and the current appraisal amount of the commodity as the appraisal amount of the purchased commodity decreases over time; The method includes a purchase data generation step of generating accounts payable-reflecting purchase data in which the adjustment amount is set to the negative purchase amount and the product category is set to a purchase discount product category indicating the amount to be deducted from the purchase amount the next time the product is purchased based on the above, an inventory data update processing step in which an inventory data update processing unit updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable-reflecting purchase data, and a journal data generation step in which a journal data generation unit generates first journal data in which the debit side is accounts payable in an amount equivalent to the adjustment amount and the credit side is products in an amount equivalent to the adjustment amount.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the sales management program of the present invention causes a computer to function as an acquisition unit that acquires purchase data including at least the unit price, purchase quantity, and purchase amount of purchased goods, and inventory data including at least the unit price, inventory quantity, and inventory amount of goods that have become inventory through purchase; an adjustment amount generation unit that generates an adjustment amount indicating an impairment loss that occurs between the purchase price of the goods at the time of purchase and the current valuation amount of the goods as the valuation amount of the purchased goods decreases over time; a purchase data generation unit that generates accounts payable-reflecting purchase data based on the purchase data and the adjustment amount, with the adjustment amount set to the negative purchase amount and the product category set to a purchase discount product category indicating the amount to be deducted from the purchase amount the next time the goods are purchased; an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable-reflecting purchase data; and an accounting data generation unit that generates first accounting data in which the debit is accounts payable in an amount equivalent to the adjustment amount and the credit is goods in an amount equivalent to the adjustment amount. Effect of the Invention

[0012] The present invention has the effect of simplifying the paperwork relating to price protection. [Brief description of the drawings]

[0013] [Figure 1] FIG. 1 is a diagram showing a system configuration of a sales management system according to an embodiment. [Diagram 2] FIG. 2 is a diagram showing an outline of accounting processing for price protection in the sales management system according to the embodiment. [Diagram 3] FIG. 3 is a diagram showing an overview of various data generated by the sales management device. [Figure 4] FIG. 4 is a flowchart showing the flow of accounting operations of the sales management device when a price protection contract is in place between the product manufacturer and the seller. [Diagram 5]FIG. 5 is a diagram showing an example of the PP input screen. [Figure 6] FIG. 6 is a diagram showing various data generated by the sales management device when there is a price protection contract between the product manufacturer and the seller. [Figure 7] FIG. 7 is a flowchart showing the flow of the accounting operation of the sales management device when there is no price protection contract between the product manufacturer and the seller. [Figure 8] FIG. 8 is a diagram showing various data generated by the sales management device when there is no price protection contract between the product manufacturer and the seller. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] A sales management system according to an embodiment of the present invention will now be described in detail with reference to the drawings.

[0015] [System Configuration] 1 is a diagram showing the system configuration of a sales management system according to an embodiment. This sales management system is configured by connecting a sales management device 1, an accounting terminal device 8, and a business database 9 so that they can communicate with each other via a network 10, such as a wide area network such as the Internet or a private network such as an in-house LAN.

[0016] [Hardware configuration of sales management device] In addition to a desktop personal computer, a notebook personal computer or a tablet personal computer can be used as the sales management device 1. Also, a PDA (Personal Digital Assistant) device or a portable information processing device such as a smartphone can be used as the sales management device 1. Such a sales management device 1 includes a storage unit 2, a control unit 3, a communication interface unit 4 and an input / output interface unit 5.

[0017] An input device 6 and an output device 7 are connected to the input / output interface unit 5. A monitor device (including a home television) can be used as the output device 7. As the input device 6, a keyboard device, a mouse device, a microphone device, and a monitor device that cooperates with a mouse device to realize a pointing device function can be used.

[0018] The storage unit 2 may be, for example, a read only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 mainly stores a sales management program for generating various data that enables accounting processing related to price protection. The storage unit 2 also stores inventory data and purchase data acquired from the business database 9.

[0019] Price protection is a business practice in which the manufacturer of a product officially approves a price reduction by the seller of the product in exchange for the seller not returning the product, and the manufacturer bears the difference between the reduced selling price and the purchase price.

[0020] The storage unit 2 also stores input data (PP input data) related to price protection of a predetermined product input by the business operator of the sales management device 1, and purchase data reflecting the negative amount of the accounts payable of the product due to price protection.The storage unit 2 also stores valuation loss recording data generated to record valuation losses when there is no price protection contract, and journal data to record price protection in accounting.

[0021] The control unit 3 executes the sales management program stored in the memory unit 2 to realize the functions of a communication control unit 21, an input processing unit 22, an adjustment amount calculation unit 23, a data generation unit 24, and a display control unit 25.

[0022] The communication control unit 21 is an example of an acquisition unit, and acquires inventory data and purchasing data from the business database 9 via the communication interface unit 4. The communication control unit 21 also transmits purchasing data reflecting accounts payable, valuation loss recording data, and journal entry data to the accounting terminal device 8 via the communication interface unit 4 for recording. The input processing unit 22 performs input processing of the above-mentioned PP input data input by the business operator via the input device 6.

[0023] The adjustment amount calculation unit 23 calculates an adjustment amount equivalent to the difference between the purchase price of the product caused by price protection and the price after the discount. The data generation unit 24 is an example of a purchase data generation unit, an inventory data update processing unit, an accounting data generation unit, and an unrealized loss data generation unit. The data generation unit 24 generates purchase data, inventory data, accounting data, etc. that reflect the adjustment amount based on the adjustment amount of price protection. The display control unit 25 controls the display of the input screen for the above-mentioned PP input data, etc. on the output device 7.

[0024] [Hardware configuration of accounting terminal device] The accounting terminal device 8 comprises a control unit 31 and a storage unit 32. An accounting system, which is a software program, is stored in the storage unit 32. The control unit 31 operates based on this accounting system, thereby controlling accounting processing based on journal entry data recorded from the sales management device 1, etc.

[0025] [Business database configuration] The business database 9 stores inventory data and purchase data created when the product is purchased. The business database 9 also stores purchase data and inventory data that reflects the negative amount of accounts payable that corresponds to the adjustment amount due to price protection.

[0026] [Other system configurations] The storage unit of the accounting terminal device 8 may be used as the business database 9. The storage unit 2 of the sales management device 9 may be used as the business database 9. Furthermore, the accounting system of the accounting terminal device 8 may be stored in the storage unit 2, and the sales management device 1 may be configured to include the accounting system.

[0027] [Summary of recording of price protection] Fig. 2 is a diagram showing an outline of the accounting process for price protection in the sales management system according to the embodiment. As shown in Fig. 2, first, when a product is purchased, a purchase input is performed by a business operator, and inventory data and purchase data are generated and stored in the business database 9.

[0028] However, the value of a product purchased in the past decreases over time, for example, due to price revisions when the product becomes obsolete. When there is a price protection contract between the product manufacturer and the product seller, the business operator of the sales management device 1 inputs PP input data related to the product's price protection (PP accounting).

[0029] If there is no price protection contract between the product manufacturer and the product seller, PP accounting cannot be performed, and the business operator will account for the product's valuation loss (valuation loss accounting). As will be described later, the sales management device 1 allows the selection of PP accounting or valuation loss accounting at the time of accounting. Therefore, it is possible to handle both accounting processing when there is a price protection contract and accounting processing when there is no price protection contract.

[0030] When a price protection contract is in place and PP input data is entered, the sales management device 1 calculates an adjustment amount, which is the difference between the past purchase price of the product and the current valuation price. The sales management device 1 also generates purchase data reflecting the negative amount of accounts payable equivalent to the calculated adjustment amount, and inventory data reflecting the adjustment amount. Furthermore, based on the adjustment amount, the sales management device 1 generates accounting data with the product as the credit item and the accounts payable as the debit item. The sales management device 1 then transmits the purchase data reflecting the negative amount, the inventory data reflecting the adjustment amount, and the accounting data due to price protection to the accounting terminal device 8 for accounting.

[0031] If there is no price protection contract, the sales management device 1 calculates an adjustment amount, which is the difference between the past purchase price of the product and the current appraisal price, and generates impairment loss recording data that reflects this adjustment amount. The sales management device 1 also generates inventory data that reflects the adjustment amount, and journal entry data that lists the product as the credit item and the cost of sales as the debit item, based on the adjustment amount. The sales management device 1 then transmits the impairment loss recording data, inventory data, and journal entry data to the accounting terminal device 8 for accounting.

[0032] FIG. 3 is a diagram showing an overview of various data generated by the sales management device 1. As shown in FIG. 3, the PP input data is data that is the target of journal entry linkage. The PP input data is stored in a main table that holds the PP input contents, which is one of the storage areas of the storage unit 2. The above-mentioned adjustment amount is calculated based on the input contents of this PP input data. Then, journal entry data, etc. are generated using this adjustment amount, and journal entry linkage is performed.

[0033] The valuation loss data is data on cost entry elements. This valuation loss data is generated for inventory valuation loss calculation when there is no price protection contract between the product manufacturer and the seller. Details will be described later.

[0034] Purchase data (quoted purchase price) is data that reflects the negative amount of accounts payable that is equivalent to the adjustment amount, and is a cost inclusion element and data for recording accounts payable. This purchase data (quoted purchase price) is data that is generated when there is a price protection contract between the product manufacturer and seller. In addition, purchase data (quoted purchase price) is a cost inclusion element. Therefore, this purchase data (quoted purchase price) is used to review the inventory valuation unit price along with the purchase recording.

[0035] [PP calculation operation] Next, Fig. 4 is a flowchart showing the flow of accounting operation of the sales management device 1 when there is a price protection contract between the manufacturer and the seller of the product. First, when accounting for an impairment loss that occurred on a product purchased in the past, if there is a price protection contract between the manufacturer and the seller of the product, the business operator of the sales management device 1 selects "PP accounting" on the PP input screen. On the other hand, if there is no price protection contract between the manufacturer and the seller of the product, the business operator selects "impairment loss accounting" on the PP input screen. In step S1 of Fig. 4, the input processing unit 22 determines whether "PP accounting" or "impairment loss accounting" has been selected on the PP input screen.

[0036] If there is no price protection contract between the product manufacturer and the seller and therefore "record valuation loss" is selected, the process moves from step S1 to step S11 in the flowchart of Fig. 7. On the other hand, if there is a price protection contract between the product manufacturer and the seller and therefore "record PP" is selected, the process proceeds from step S1 to step S2.

[0037] More specifically, when the business operator accounts for an impairment loss incurred on a product purchased in the past, the business operator operates the input device 6 to specify the display of the PP input screen. The input processing unit 22 detects the operation of specifying the display of the PP input screen and notifies the display control unit 25. When the operation of specifying the display of the PP input screen is detected, the display control unit 25 displays, for example, a PP input screen as shown in FIG. 5 on the output device 7.

[0038] The PP input screen shown in Fig. 5 has an input type selection field for selecting either an input type for new input or for editing by calling up a previous input screen. The example in Fig. 5 shows an example in which "new" input has been selected. This PP input screen also has an input field for "PP classification" for selecting either an input type for PP recording or for impairment loss recording. As an example, this PP classification is such that "01" indicates the selection of PP recording and "02" indicates the selection of impairment loss recording.

[0039] If there is a price protection contract with the manufacturer under which the valuation loss is borne (for example, a contract to discount the amount of the valuation loss at the time of the next purchase), the business operator on the selling side selects "01" PP accrual to account for accounts payable and valuation loss. On the other hand, if there is no such price protection contract with the manufacturer, the business operator will have to bear the valuation loss himself, so the business operator will not account for accounts payable, but will only account for the valuation loss, and will select "02" PP accrual. The example in Figure 7 is an example where "01" PP accrual has been selected.

[0040] In addition, this PP input screen has an input field for "PP accounting date" for inputting the accounting date, an input field for the product code of the product to be accounted for, and an input field for the product lot number. The example in FIG. 5 is an example in which "September 30, 2021" has been entered (or selected) as the PP accounting date. The example in FIG. 5 is also an example in which the product code "A1 0001 Semiconductor A" has been entered as the product code. The example in FIG. 5 is also an example in which "Lot001" has been entered as the lot number.

[0041] This PP input screen also has input fields (or selection fields) for the product's "supplier," the product's "unit price at time of purchase," the "difference in unit price" between the time of purchase and the current time, and the "PP target quantity," which is the number of products covered by price protection. Furthermore, this PP input screen has a display field for the adjustment amount, which indicates the amount of valuation loss calculated based on the "unit price at time of purchase," "difference in unit price," and "PP target quantity." The difference in unit price is the amount indicating the difference between the unit price of the product at the time of purchase and the current valuation amount of the product.

[0042] The business operator inputs the necessary information into each input field of the PP input screen. If PP recording of "01" is selected in the PP classification by this input operation, the process proceeds to step S2. If valuation loss recording of "02" is selected in the PP classification, the process proceeds to step S11 in the flowchart of FIG. 7.

[0043] Next, when PP accounting is selected and the process proceeds to step S2 in the flowchart of Fig. 4, the communication control unit 21 obtains purchase data and inventory data created when the product was purchased from the business database 9. Fig. 6 is a diagram showing various data generated by the sales management device 1 when there is a price protection contract between the product manufacturer and the seller. Of these, Fig. 6(a) shows an example of purchase data created when the product was purchased, and Fig. 6(b) shows an example of inventory data created when the product was purchased.

[0044] In the example of FIG. 6(a), the purchase data includes the purchase number, supplier, accounting date, processing category, product, lot number (lot no), unit price, purchase quantity, and purchase amount. The example of FIG. 6(a) is an example in which the purchase number is "SI0001," the supplier is "S001: Supplier S001," the accounting date is "September 30, 2020," the processing category is "Purchase," and the product is "A10001: Semiconductor A." The example of FIG. 6(a) is also an example in which the lot no. is "Lot001," the unit price is "90 yen," the purchase quantity is "100 pieces," and the purchase amount is "9,000 yen."

[0045] In the example of Fig. 6(b), the inventory data includes the product, lot number, unit price, inventory quantity, inventory amount, etc. In the example of Fig. 6(b), the product is "A10001: Semiconductor A", the lot number is "Lot001", the unit price is "90 yen", the inventory quantity is "100 pieces", and the inventory amount is "9000 yen".

[0046] Based on such product purchasing data and inventory data, the business operator inputs the PP accounting date, product code, lot number, supplier, purchase price, difference unit price, and PP target quantity into the PP input screen shown in Fig. 5. The data generation unit 24 generates the PP input data shown in Fig. 6(c) based on the information input via the PP input screen. This PP input data includes the following items: PP number, accounting date, processing category, product, lot number, PP target quantity, difference unit price, and adjustment amount. The PP number is a number that is automatically assigned by the system side of the sales management device 1, and Fig. 6(c) is an example in which the PP number "P00001" is assigned.

[0047] The data generation unit 24 inputs the date entered in the PP accounting date on the PP input screen into the accounting date field of the PP input data. FIG. 6(c) is an example in which the accounting date of "September 30, 2021" is entered. When PP accounting is selected in the PP classification on the PP input screen, the data generation unit 24 inputs "PP accounting" into the processing classification field of the PP input data as shown in FIG. 6(c). The data generation unit 24 also inputs the product identification number and product name entered in the product field on the PP input screen into the product field of the PP input data. The example of FIG. 6(c) is an example in which the identification number and product name of "A10001: Semiconductor A" are entered.

[0048] The data generation unit 24 also inputs the lot number of the product input in the lot number field on the PP input screen into the "Lot No." input field of the PP input data. The example of FIG. 6(c) is an example in which "Lot001" is input as the lot number into the "Lot No." field of the PP input data. The data generation unit 24 also inputs the PP target quantity (the number of products subject to price protection) input in the PP target quantity field on the PP input screen into the "PP target quantity" field of the PP input data. The example of FIG. 6(c) is an example in which the PP target quantity of "100 pieces" is input into the "PP target quantity" field of the PP input data.

[0049] The data generating unit 24 also inputs the amount input in the unit price difference field on the PP input screen into the "unit price difference" field of the PP input data. The example in Fig. 6(c) is an example in which a unit price difference of "-5 yen" is input into the "unit price difference" field of the PP input data.

[0050] In summary, among the PP input data shown in the example of Figure 6 (c), the PP number is information that is automatically assigned and input, while the accounting date, processing category, product, lot number, PP target quantity and difference price are information that is input based on various information entered by the business operator via the PP input screen.

[0051] Next, in step S3 of the flowchart in FIG. 4, the adjustment amount calculation unit 23 calculates an adjustment amount equivalent to the valuation loss, which is the difference between the purchase price of the product and the current valuation price, by calculating "PP target quantity x difference unit price" based on the PP input data. In this example, the PP target quantity entered by the business operator for the PP input data is "100 pieces", and the difference unit price is "-5 yen". Therefore, the adjustment amount calculation unit 23 calculates "100 pieces x (-5 yen)" to calculate an adjustment amount of "-500 yen". The data generation unit 24 enters the calculated adjustment amount into the adjustment amount item of the PP input data, as shown in FIG. 6(c).

[0052] Next, in step S4, the data generating unit 24 generates purchase data (accounts payable minus amount) that reflects the calculated adjustment amount. Fig. 6(d) is a diagram showing an example of this purchase data (accounts payable minus amount). As shown in Fig. 6(d), the purchase data (accounts payable minus amount) has the following items: purchase number, supplier, accounting date, processing category, product, lot number, unit price, purchase quantity, and purchase amount.

[0053] The purchase data shown in FIG. 6(d) (minus accounts payable) is the second purchase data, counting from the purchase data shown in FIG. 6(a), which was generated when the goods were purchased. Therefore, the data generation unit 24 automatically assigns the number "SI0002" and inputs it into the purchase number field. Since the supplier and accounting date are the same as those of the purchase data generated at the time of purchase, the data generation unit 24 inputs "S001: Supplier S001" into the supplier field and "September 30, 2021" into the accounting date field.

[0054] In this example, a price protection contract is concluded between the product manufacturer and the seller, stating that "the amount of the valuation loss will be discounted from the next purchase price." Therefore, the data generation unit 24 inputs "Purchase discount (PP)" in the processing category. Also, since the product and lot number are the same as when they were purchased, the data generation unit 24 inputs "A10001: Semiconductor A" in the product field and "Lot001" in the lot number field.

[0055] In addition, in the case of purchase data (minus accounts payable), since there is no unit purchase price or purchase quantity of the product, the data generating unit 24 sets both the unit price and purchase quantity items to "0." Then, the data generating unit 24 inputs the adjustment amount of "-500 yen" calculated as described above into the purchase amount item as the minus purchase amount.

[0056] Next, in step S5, the data generating unit 24 updates the inventory data as shown in Fig. 6(e) based on the PP target quantity, the difference unit price, and the minus purchase amount in the purchase data (minus the accounts payable amount) in the PP input data. Specifically, the data generating unit 24 calculates and updates the inventory unit price by calculating "(inventory amount at time of purchase + purchase amount) / inventory quantity".

[0057] That is, in this example, the inventory amount at the time of purchase is "9,000 yen" and the purchase amount is "-500 yen." Furthermore, the quantity in stock is "100 units." Therefore, the data generation unit 24 calculates the inventory unit price of "85 yen" by calculating "(9,000 yen + (-500 yen)) ÷ 100 units" and updates the unit price item of the inventory data. Furthermore, the data generation unit 24 calculates the inventory amount of "8,500 yen" by calculating "unit price of 85 yen × inventory quantity of 100 units" and updates the inventory amount item of the inventory data.

[0058] Next, in step S6, the data generation unit 24 generates journal entry data with the debit account set to "accounts payable 500 yen" and the credit account set to "product 500 yen" as shown in Fig. 6(f). The communications control unit 21 records the purchase data (minus accounts payable: see Fig. 6(d)) generated by the data generation unit 24, the updated inventory data (see Fig. 6(e)), and the journal entry data (see Fig. 6(f)) in the accounting terminal device 8. This makes it possible to recalculate the valuation loss and valuation unit price based on the price protection contract and record them in the accounting terminal device 8 without performing complicated administrative procedures.

[0059] The accounting terminal device 8 stores the purchase data (minus the accounts payable) in the business database 9 as a record following the purchase data generated at the time of purchase, and also updates the existing inventory data to the updated inventory data.

[0060] [Written-down action] Next, Fig. 7 is a flowchart showing the flow of the accounting recording operation of the sales management device 1 when there is no price protection contract between the product manufacturer and the seller. In this case, since there is no price protection contract between the product manufacturer and the seller, the company will bear the valuation loss. Therefore, the business operator selects "Record valuation loss" on the PP input screen. In step S11 of Fig. 7, the input processing unit 22 determines whether "PP recording" or "Record valuation loss" has been selected on the PP input screen.

[0061] In this case, since "record valuation loss" is selected, the process proceeds from step S11 to step S12. In step S12, the communication control unit 21 acquires purchase data and inventory data created at the time of purchasing the product from the business database 9. FIG. 8 is a diagram showing various data generated by the sales management device 1 when there is no price protection contract between the product manufacturer and the seller. Of these, FIG. 8(a) shows an example of purchase data created at the time of purchasing the product, and FIG. 8(b) shows an example of inventory data created at the time of purchasing the product.

[0062] In the example of FIG. 8(a), the purchase data includes a purchase number, a supplier, a posting date, a processing category, a product, a lot number, a unit price, a purchase quantity, and a purchase amount. In the example of FIG. 8(a), the purchase number is "SI0001", the supplier is "S001: Supplier S001", the posting date is "September 30, 2020", the processing category is "Purchase", and the product is "A10001: Semiconductor A". In addition, in the example of FIG. 8(a), the lot number is "Lot001", the unit price is "90 yen", the purchase quantity is "100 pieces", and the purchase amount is "9,000 yen".

[0063] In the example of Fig. 8(b), the inventory data includes the product, lot number, unit price, inventory quantity, inventory amount, etc. In the example of Fig. 8(b), the product is "A10001: Semiconductor A", the lot number is "Lot001", the unit price is "90 yen", the inventory quantity is "100 pieces", and the inventory amount is "9000 yen".

[0064] Based on such product purchasing data and inventory data, the business operator inputs the PP accounting date, product code, lot number, supplier, purchase price, difference unit price, and PP target quantity into the PP input screen shown in Fig. 5. The data generation unit 24 generates the PP input data shown in Fig. 8(c) based on the information input via the PP input screen. This PP input data includes the following items: PP number, accounting date, processing category, product, lot number, PP target quantity, difference unit price, and adjustment amount. The PP number is a number that is automatically assigned by the system side of the sales management device 1, and Fig. 8(c) is an example in which the PP number "P00001" is assigned.

[0065] The data generation unit 24 inputs the date entered in the PP recording date on the PP input screen into the recording date field of the PP input data. FIG. 8(c) is an example in which the recording date of "September 30, 2021" is entered. In addition, when recording of valuation loss is selected in the PP classification on the PP input screen, the data generation unit 24 inputs "valuation loss" into the processing classification field of the PP input data as shown in FIG. 8(c). In addition, the data generation unit 24 inputs the product identification number and product name entered into the product field on the PP input screen into the product field of the PP input data. The example of FIG. 8(c) is an example in which the identification number and product name of "A10001: Semiconductor A" are entered.

[0066] The data generation unit 24 also inputs the lot number of the product input in the lot number field on the PP input screen into the "Lot No." input field of the PP input data. The example of FIG. 8(c) is an example in which "Lot001" is input as the lot number into the "Lot No." field of the PP input data. The data generation unit 24 also inputs the PP target quantity (the number of products subject to price protection) input in the PP target quantity field on the PP input screen into the "PP target quantity" field of the PP input data. The example of FIG. 8(c) is an example in which the PP target quantity of "100 pieces" is input into the "PP target quantity" field of the PP input data.

[0067] The data generating unit 24 also inputs the amount input in the unit price difference field on the PP input screen into the "unit price difference" field of the PP input data. The example in Fig. 8(c) is an example in which a unit price difference of "-5 yen" is input into the "unit price difference" field of the PP input data.

[0068] In summary, among the PP input data shown in Figure 8(c), the PP number is information that is automatically assigned and input, while the accounting date, processing category, product, lot number, PP target quantity and difference price are information that is input based on various information entered by the business operator via the PP input screen.

[0069] Next, in step S13 of the flowchart in FIG. 7, the adjustment amount calculation unit 23 calculates an adjustment amount equivalent to the valuation loss, which is the difference between the purchase price of the product and the current valuation price, by calculating "PP target quantity x difference unit price" based on the PP input data. In this example, the PP target quantity input by the business operator for the PP input data is "100 pieces", and the difference unit price is "-5 yen". Therefore, the adjustment amount calculation unit 23 calculates "100 pieces x (-5 yen)" to calculate an adjustment amount of "-500 yen". The data generation unit 24 inputs the calculated adjustment amount into the adjustment amount item of the PP input data, as shown in FIG. 8(c).

[0070] Next, in step S14, the data generating unit 24 generates valuation loss data reflecting the calculated adjustment amount. Fig. 8(d) is a diagram showing an example of this valuation loss data. As shown in Fig. 8(d), the valuation loss data has the following items: slip number, posting date, processing category, product, lot number, and valuation loss amount.

[0071] If the valuation loss data shown in FIG. 8(d) is the first valuation loss data generated, the data generation unit 24 automatically numbers "HS0001" and inputs it into the slip number field. Since the accounting date is the same as the purchase data generated at the time of purchase, the data generation unit 24 inputs "September 30, 2021" into the accounting date field. In addition, since this is an valuation loss, the data generation unit 24 inputs "valuation loss" into the processing category field. In addition, the data generation unit 24 inputs "A10001: Semiconductor A" into the product field and "Lot001" into the lot No. field. Furthermore, since the valuation loss amount in this case is "-500 yen" calculated as the above-mentioned adjustment amount, the data generation unit 24 inputs this "-500 yen" into the valuation loss amount field.

[0072] Next, in step S15, the data generating unit 24 updates the inventory data based on the PP target quantity and the difference unit price in the PP input data, and the valuation loss amount in the valuation loss data, as shown in Fig. 8(e). Specifically, the data generating unit 24 calculates and updates the inventory unit price by performing the calculation of "(inventory amount at time of purchase + valuation loss amount) / inventory quantity".

[0073] That is, in this example, the inventory amount at the time of purchase is "9,000 yen" and the valuation loss amount is "-500 yen." Additionally, the inventory quantity is "100 units." Therefore, the data generation unit 24 calculates the inventory unit price of "85 yen" by calculating "(9,000 yen + (-500 yen)) ÷ 100 units" and updates the unit price item of the inventory data. Additionally, the data generation unit 24 calculates the inventory amount of "8,500 yen" by calculating "unit price of 85 yen × inventory quantity of 100 units" and updates the inventory amount item of the inventory data.

[0074] Next, in step S16, the data generation unit 24 generates journal entry data with a debit account of "cost of sales 500 yen" and a credit account of "product 500 yen" as shown in Fig. 8(f). The communications control unit 21 records the valuation loss data (see Fig. 8(d)) generated by the data generation unit 24, the updated inventory data (see Fig. 8(e)), and the journal entry data (see Fig. 8(f)) in the accounting terminal device 8. This makes it possible to recalculate the valuation loss and valuation unit price in the absence of a price protection contract and record them in the accounting terminal device 8 without performing complicated administrative procedures.

[0075] The accounting terminal device 8 stores the valuation loss data in the business database 9, and also updates the existing inventory data to the updated inventory data.

[0076] [Effects of the embodiment] As is clear from the above explanation, the sales management system of the embodiment can realize the recording of valuation losses for each item and the purchase discount processing within the system, and can construct a series of flows that link the results to accounting entries. Therefore, the administrative burden on business operators, etc. can be significantly reduced.

[0077] In addition, processing related to price protection can be carried out within the system, which speeds up administrative processing and enables profits to be grasped at an early stage.

[0078] In addition, the amount of the impairment loss incurred can be automatically linked as journal entry data, thereby improving the accuracy of accounting procedures.

[0079] [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.

[0080] 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.

[0081] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0082] [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.

[0083] 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.

[0084] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0085] Moreover, with regard to the sales management system, each component shown in the figure is merely a functional concept, and does not necessarily have to be physically configured as shown in the figure.

[0086] For example, the processing functions of the sales management device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) 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 processes described in this embodiment, and is mechanically read by the sales management device 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. This computer program is executed by being loaded into a RAM, and constitutes the control unit 3 in cooperation with the CPU.

[0087] In addition, the sales management program of this sales management device 1 may be stored in another server device connected to the sales management device 1 via any network, and it is also possible to download all or part of it as needed.

[0088] The sales management 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 term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0089] 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 achieves its function by working with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in the sales management device 1 shown in the embodiment, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0090] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0091] The sales management device 1 may be configured as an information processing device such as a known personal computer device or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0092] 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. [Industrial Applicability]

[0093] The present invention is useful in accounting for price protection. [Explanation of symbols]

[0094] 1 Sales management device 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 8. Accounting terminal 9 Business Database 10 Network 21 Communication control section 22 Input Processing Section 23 Adjustment amount calculation section 24 Data Generation Division 25 Display control section 31 Control Unit 32 Storage section

Claims

1. An acquisition unit that acquires purchase data including at least the unit price, purchase quantity, and purchase amount of a purchased commodity, and inventory data including at least the unit price, inventory quantity, and inventory amount of the commodity that has become stock by purchasing; an adjustment amount generating unit that generates an adjustment amount indicating an appraisal loss that occurs between the purchase price of the commodity at the time of purchase and the current appraisal price of the commodity due to the appraisal price of the commodity that has been purchased decreasing over time; a purchase data generation unit that generates accounts payable-reflecting purchase data based on the purchase data and the adjustment amount, with the adjustment amount set as a negative purchase amount and the product category set as a product category for a purchase discount indicating an amount to be deducted from the purchase amount at the time of the next purchase of the product; an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable reflected purchase data; a journal data generating unit that generates first journal data in which the debit side is accounts payable in an amount equivalent to the adjustment amount and the credit side is merchandise in an amount equivalent to the adjustment amount; A sales management device having the above configuration.

2. Further comprising an accounting control unit that accounts for the accounts payable-reflected purchase data, the updated inventory data, and the first journal entry data in an accounting system.

2. The sales management device according to claim 1,

3. an input processing unit that detects a selection operation for selecting either a first accounting mode corresponding to a commercial transaction in which the adjustment amount indicating the valuation loss is treated as a negative purchase amount and is deducted from the purchase amount at the time of the next purchase of the product, or a second accounting mode in which the adjustment amount indicating the valuation loss is recorded as an valuation loss amount; and an impairment loss data generating unit that generates impairment loss recording data with the adjustment amount as an impairment loss amount when a selection operation of the second recording form is detected, The inventory data update processing unit updates the unit price and the inventory amount of the inventory data based on the valuation loss amount of the valuation loss valuation data when the selection operation of the second valuation form is detected, The journal data generation unit generates second journal data when a selection operation of the second accounting form is detected, in which the debit side is a cost of sales amount equivalent to the adjustment amount and the credit side is a commodity amount equivalent to the adjustment amount; When a selection operation of the first accounting form is detected, the accounting control unit accounts for the accounts payable-reflecting purchase data, the inventory data updated based on a purchase amount of the negative portion of the accounts payable-reflecting purchase data, and the first journal data in the accounting system, and when a selection operation of the second accounting form is detected, the accounting control unit accounts for the impairment loss accounting data, the inventory data updated based on an impairment loss amount of the impairment loss accounting data, and the second journal data in the accounting system.

3. The sales management device according to claim 2,

4. An acquisition step in which an acquisition unit acquires purchase data including at least a unit price, a purchase quantity, and a purchase amount of a purchased commodity, and inventory data including at least a unit price, an inventory quantity, and an inventory amount of the commodity that has become stocked through the purchase; an adjustment amount generating step of generating an adjustment amount indicating an appraisal loss occurring between the purchase price of the commodity at the time of purchase and the current appraisal price of the commodity as a result of the appraisal price of the commodity being reduced over time by an adjustment amount generating unit; a purchase data generation step in which a purchase data generation unit generates accounts payable-reflecting purchase data based on the purchase data and the adjustment amount, the adjustment amount being set as a negative purchase amount and the product category being set as a product category for a purchase discount indicating an amount to be deducted from the purchase amount at the time of the next purchase of the product; an inventory data update processing step in which an inventory data update processing unit updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable reflected purchase data; a journal data generating step in which a journal data generating unit generates first journal data in which a debit side is accounts payable in an amount equivalent to the adjustment amount and a credit side is goods in an amount equivalent to the adjustment amount; A sales management method having the above structure.

5. Computer, An acquisition unit that acquires purchase data including at least the unit price, purchase quantity, and purchase amount of a purchased commodity, and inventory data including at least the unit price, inventory quantity, and inventory amount of the commodity that has become stock by purchasing; an adjustment amount generating unit that generates an adjustment amount indicating an appraisal loss that occurs between the purchase price of the commodity at the time of purchase and the current appraisal price of the commodity due to the appraisal price of the commodity that has been purchased decreasing over time; a purchase data generation unit that generates accounts payable-reflecting purchase data based on the purchase data and the adjustment amount, with the adjustment amount set as a negative purchase amount and the product category set as a product category for a purchase discount indicating an amount to be deducted from the purchase amount at the time of the next purchase of the product; an inventory data update processing unit that updates the unit price and inventory amount of the inventory data based on the negative purchase amount of the accounts payable reflected purchase data; and functioning as a journal data generating unit that generates first journal data in which the debit side is accounts payable in an amount equivalent to the adjustment amount and the credit side is merchandise in an amount equivalent to the adjustment amount. A sales management program that features:

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