Paid supply transaction management device, paid supply transaction management method, and paid supply transaction management program

Abstract

To accurately grasp a reversal amount of granted material margin by managing a cost price amount for material at time of supply and the balance of granted material margin (unrealized profit) for every slip.SOLUTION: A charged supply transaction management device includes: charged supply data processing means for inputting charged supply data including a supplied date, charged supply number, item, supplied number, supplied unit cost, supplied cost, initial unit cost, initial cost, granted material margin, present stock, initial cost balance, and granted material margin balance at the time the material is supplied; charged supply deletion data processing means for inputting charged supply deletion data including a charged supply number, process number, item, erasing quantity, erasing charged supply body amount, erasing initial cost, and erasing granted material margin amount at the time of purchasing back the product; and erasing means for carrying out erasing of the charged supply data by the charged supply erasing data, and updating the present stock, initial cost balance, and granted material fee margin balance of charged supply data by granted material margin balance - erasing granted material margin amount.SELECTED DRAWING: Figure 2

Description

[Technical Field]

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

[0002] For example, there is a transaction in which materials or semi-finished products are supplied to a subcontractor for a fee and then repurchased after processing. This transaction is called a paid supply transaction. This type of transaction is common in the automobile industry, etc. An example of a system for conducting such paid supply transactions is disclosed in Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2004-164324 Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not state anything about managing the cost amount of materials at the time of supply and the balance of the delivered material margin (unrealized profit) for each voucher in a paid supply transaction, and accurately determining the amount of the delivered material margin withdrawn.

[0005] The present invention has been made in consideration of the above, and aims to provide a paid supply transaction management device, a paid supply transaction management method, and a paid supply transaction management program that, in paid supply transactions, can manage the cost amount of materials at the time of supply and the balance of the delivered material margin (unrealized profit) for each voucher, and accurately grasp the amount of the delivered material margin withdrawn. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a paid supply transaction management device equipped with a control unit, characterized in that it comprises: paid supply data processing means for inputting paid supply data including supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin amount balance when materials are supplied; paid supply reconciliation data processing means for inputting paid supply reconciliation data including paid supply number, processing number, item, reconciliation quantity, reconciled paid supply main amount, reconciled cost amount, and reconciled delivered material margin amount when products are repurchased; and reconciliation means for reconciling the paid supply data with the paid supply reconciliation data, updating the current inventory quantity of the paid supply data by the current inventory quantity - the reconciliation quantity, updating the cost amount balance by the cost amount balance - the reconciled cost amount, and updating the delivered material margin amount by the delivered material margin amount - the reconciled delivered material margin amount.

[0007] According to another aspect of the present invention, the clearing means may clear the paid supply data on a first-in, first-out basis.

[0008] According to another aspect of the present invention, the paid supply data and the paid supply reconciliation data may include a lot number of an item, and the reconciliation means may be configured to be able to reconcile the paid supply data with a specified lot number.

[0009] According to another aspect of the present invention, the control unit may include journalizing means for creating journal entries based on the paid payment data and / or the paid payment reconciliation data.

[0010] According to another aspect of the present invention, the control unit may be configured such that the journal entry creation means creates a journal entry based on the paid supply settlement data and the repurchase amount of the product when the product is repurchased.

[0011] In order to solve the above-mentioned problems and achieve the object, the present invention provides a paid supply transaction management method executed by an information processing device having a control unit, comprising: a paid supply data processing step executed by the control unit, which inputs paid supply data including a supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin balance when a material is supplied; and a paid supply data processing step executed by the control unit, which inputs paid supply data including a supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin balance when a product is repurchased. The method is characterized by including a paid supply reconciliation data processing step of inputting paid supply reconciliation data including the reconciled paid supply amount, the reconciled cost amount, and the reconciled delivered material difference profit / loss amount; and a reconciliation step of reconciling the paid supply data with the paid supply reconciliation data, updating the current inventory quantity of the paid supply data by the current inventory quantity - the reconciled quantity, updating the cost amount balance by the cost amount balance - the reconciled cost amount, and updating the delivered material difference profit / loss balance by the delivered material difference profit / loss balance - the reconciled delivered material difference profit / loss amount.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a paid supply transaction program to be executed by an information processing device having a control unit, the program including a paid supply data processing step in the control unit for inputting paid supply data including a supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin balance when a material is supplied; and a paid supply data processing step for inputting paid supply data including a paid supply number, processing number, item, quantity to be cleared, and amount of paid supply to be cleared when a product is repurchased. and a reconciliation process for reconciling the paid supply data with the paid supply reconciliation data, updating the current inventory quantity of the paid supply data by subtracting the reconciled quantity from the current inventory quantity, updating the cost amount balance by subtracting the reconciled cost amount from the cost amount balance, and updating the delivered material profit / loss balance by subtracting the delivered material profit / loss amount from the reconciled delivered material profit / loss amount from the delivered material profit / loss balance. [Effects of the Invention]

[0013] According to the present invention, it is possible to provide a paid supply transaction management device, a paid supply transaction management method, and a paid supply transaction management program that can manage the cost amount of materials at the time of supply and the balance of the delivered material margin (unrealized profit) for each voucher in a paid supply transaction, and accurately grasp the amount of the delivered material margin withdrawn. [Brief explanation of the drawings]

[0014] [Figure 1] Figure 1 shows an image of paid payment journal entries. [Figure 2] FIG. 2 is a block diagram showing an example of the configuration of the paid supply transaction management device according to this embodiment. [Figure 3] FIG. 3 is a diagram showing sample data for explaining the first specific example. [Figure 4] FIG. 4 is a diagram showing sample data for explaining the first specific example. [Figure 5] FIG. 5 is a diagram showing sample data for explaining the first specific example. [Figure 6] FIG. 6 is a diagram showing sample data for explaining the first specific example. [Figure 7] FIG. 7 is a diagram showing sample data for explaining the second specific example. [Figure 8] FIG. 8 is a diagram showing sample data for explaining the second specific example. [Figure 9] FIG. 9 is a diagram showing sample data for explaining the third specific example. [Figure 10] FIG. 10 is a diagram showing sample data for explaining the third specific example. DETAILED DESCRIPTION OF THE INVENTION

[0015] Hereinafter, embodiments of a paid supply transaction management device, a paid supply transaction management method, and a paid supply transaction management program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to these embodiments.

[0016] [1. Overview] For example, there are transactions in which materials or semi-finished products are supplied to subcontractors for a fee and then repurchased after processing. These transactions are called paid supply transactions. These transactions are mainly common in the automotive industry. In paid supply transactions, the amount at the time of supply is not considered revenue, and unrealized profits (profit margins on supplied materials) must be managed. When repurchases or returns occur, unrealized profits must be reversed to capture the actual outsourced processing costs.

[0017] Figure 1 is a diagram showing an example of paid payment journal entries. In Figure 1, for example, at the time of payment, the debit item is "accounts receivable," and the credit items are "raw materials" and "supplied material profit / loss." At the time of repurchase, the debit items are "subcontracting expenses," "material expenses," and "supplied material profit / loss," and the credit item is "accounts payable."

[0018] However, in conventional operations, the cost of matching supplied materials when repurchased or returned was high, so the cost price and supplied amount of repurchased products were often obtained from master data, making it impossible to determine the exact material cost amount.

[0019] Therefore, in this embodiment, the cost amount of materials at the time of supply and the balance of the difference in profit from the delivered materials are managed for each voucher, and the voucher at the time of supply and the voucher at the time of repurchase are linked on a first-in, first-out basis, which increases the validity of the materials consumed and the vouchers, making it possible to accurately grasp the amount of unrealized profit withdrawn.

[0020] In addition, in this embodiment, in mass production such as in the automotive industry, inventory is allocated on a first-in, first-out basis, and when linking specific parts and processed products, individual designation is also possible by using lot numbers, etc.

[0021] [2. Configuration] The configuration of paid supply transaction management device 100 according to this embodiment will be described with reference to Fig. 2. Fig. 2 is a block diagram showing an example of the configuration of paid supply transaction management device 100 according to this embodiment. Paid supply transaction management device 100 according to this embodiment can be suitably used in companies that conduct paid supply transactions, such as in the automobile industry.

[0022] The paid payment transaction management device 100 is a commercially available desktop personal computer. Note that the paid payment transaction management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0023] As shown in Fig. 3, the paid payment transaction management device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the paid payment transaction management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

[0024] The communication interface unit 104 communicably connects the paid payment transaction management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the paid payment transaction management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106, which will be described later, may be stored in the server.

[0025] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. Furthermore, displaying on the screen of the output device (monitor) 114 by a user and operating the input device 112 may be referred to as a "user operation via a UI."

[0026] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that work in conjunction with an operating system (OS) to issue commands to a central processing unit (CPU) to perform various processes. The storage unit 106 may be, for example, a memory device such as a random access memory (RAM) or a read-only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 also stores data files 106a, etc.

[0027] The data file 106a is a file for storing various data such as paid payment data, processed receipt data, processed payment out data, paid payment settlement data, paid payment journalization, etc. The paid payment data, processed receipt data, processed payment out data, and paid payment settlement data are also referred to as "voucher data."

[0028] Paid supply data may include data such as supply date, paid supply number (voucher number), item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, material supply margin, current inventory quantity, cost amount balance, material supply margin balance, etc. (see Figure 4(A)).

[0029] The processed receipt data may include data such as the processing date, processing number (slip number), line number, item, receipt quantity, repurchase price, and repurchase amount (purchase amount).

[0030] The processing and issuing data may include data such as the processing date, processing number (slip number), line number, item, and number of items to be issued (see FIG. 4(B)).

[0031] Paid supply reconciliation data may include the paid supply number, processing number, line number, item, reconciliation quantity, reconciliation paid supply amount, reconciliation cost amount, and reconciliation delivered material difference amount (see Figure 4 (D)). The reconciliation paid supply amount is calculated by multiplying the supply unit price by the reconciliation quantity. The reconciliation cost amount is calculated by multiplying the cost unit price by the reconciliation quantity. The reconciliation delivered material difference amount is calculated by multiplying the reconciliation paid supply amount by the reconciliation cost amount.

[0032] The control unit 102 is a CPU or the like that comprehensively controls the paid payment transaction management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. Functionally, the control unit 102 conceptually includes a paid payment data processing unit 102a, a processed data processing unit 102b, a paid payment reconciliation data processing unit 102c, a reconciliation processing unit 102d, a journal entry creation unit 102e, a query processing unit 102f, and a screen display control unit 102g.

[0033] When materials are supplied to a manufacturing company, the paid supply data processing unit 102a inputs paid supply data including the supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin balance in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, and registers the input data in the data file 106a.

[0034] The processing data processing unit 102b performs the following when buying back a product manufactured using materials provided by a manufacturing company: For example, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, Processed receipt data including the processing date, processing number, line number, item, receipt quantity, repurchase price, and repurchase amount, and processed delivery data including the processing date, processing number, line number, item, and delivery quantity are input and stored in data file 106a.

[0035] When buying back a commodity (also called a finished product or a processed product) manufactured using materials supplied by a manufacturing company, the paid supply reconciliation data processing unit 102c creates paid supply reconciliation data including the paid supply number, processing number, item, reconciliation quantity, reconciled paid supply amount, reconciled cost amount, and reconciled delivered material profit / loss amount based on the paid supply data and processed delivery data, and stores the data in the data file 106a.

[0036] The reconciliation processing unit 102d reconciles the paid supply data with the paid supply reconciliation data, updates the current inventory quantity of the paid supply data by (current inventory quantity - reconciliation quantity), updates the cost amount balance by (cost amount balance - reconciliation cost amount), and updates the delivered material margin balance by (delivered material margin balance - reconciliation delivered material margin profit / loss amount).

[0037] The reconciliation processing unit 102d may be configured to reconcile the paid supply data on a first-in, first-out basis. Furthermore, the paid supply data and paid supply reconciliation data may include the lot number of the item, and the reconciliation processing unit 102d may be configured to be able to reconcile the paid supply data using a designated lot number.

[0038] The journal entry creating unit 102e creates paid supply journal entries based on paid supply data and / or paid supply reconciliation data when materials are supplied or products are repurchased, and stores the journal entries in the data file 106a.

[0039] The journal entry creating unit 102e may create a paid supply journal entry based on the paid supply data when a material is supplied. The journal entry creating unit 102e may create a paid supply journal entry based on the paid supply reconciliation data and the repurchase price of the product when a product is repurchased.

[0040] The query processing unit 102f may, for example, retrieve and display paid payment data and paid payment cancellation data from the data file 106a using a specified paid payment transaction number as a key in response to an operator's operation on the trace query screen (see Figure 9) displayed on the monitor 114.

[0041] The screen display control unit 102g controls the display of various display screens (for example, input screens and trace inquiry screens) displayed on the monitor 114 and the reception of inputs therefor.

[0042] [3. Specific examples of processing] Specific examples of the processing of the control unit 102 of the paid payment transaction management device 100 in this embodiment will be described with reference to Figures 2 to 10. Figures 3 to 10 are diagrams showing sample data. In the following description, the unit of monetary amount will always be "yen," and the notation may be omitted.

[0043] (Example 1) Specific Example 1 will be described with reference to Figures 3 to 6. Figure 3 is a diagram showing an example of a paid supply transaction, showing an example of transactions from January to March (example of outlined voucher data). Here, an example of first-in, first-out settlement will be described.

[0044] Figure 3 shows an example of data for the transaction date, slip number, transaction type, item, quantity (units), unit price, and amount. A purchase was made on date "1 / 1," with slip number "S01," transaction type "Purchase," item "Raw materials," quantity "10," unit price "@100 (purchase unit price)," and purchase amount "¥1,000." A paid supply was made on date "1 / 2," with slip number "Y01," transaction type "Paid supply," item "Raw materials," quantity "10," unit price "@250 (supply unit price)," and supply amount "¥2,500." A repurchase of goods (processed goods) was made on date "1 / 31," with slip number "K01," transaction type "Processing results," item "Processed goods," quantity "8," unit price "@500 (repurchase unit price)," and repurchase amount "¥4,000." Here, 8 units of raw materials are consumed.

[0045] On date "2 / 1", a purchase was made with document number "S02", transaction type "Purchase", item "Raw materials", quantity "10", unit price "@120 (purchase unit price)", and purchase amount "¥1,200". On date "2 / 2", a paid supply was made with document number "Y02", transaction type "Paid supply", item "Raw materials", quantity "10", unit price "@250 (supply unit price)", and supply amount "¥2,500". On date "2 / 28", document number "K02", transaction type "Processing results", item "Processed goods", quantity "8", unit price "@500 (repurchase unit price)", and repurchase amount "¥4,000". Here, 8 units of raw materials are cleared.

[0046] A return of goods (raw materials) was made on the date "3 / 2", with the slip number "Y03", transaction type "Supply Return", item "Raw Materials", transaction quantity "-4", unit price "@250 (Supply Unit Price)", and supply unit price "￥-1,000".

[0047] Next, the above transaction will be explained in detail.

[0048] Transactions in January will be described with reference to Fig. 4. Fig. 4 is a diagram for explaining transactions in January.

[0049] At the time of payment, paid payment data such as that shown in Figure 4(A) is created. The paid payment data shown in Figure 4(A) has the following information: payment date "1 / 2", paid payment number "Y01", item "raw materials", number of payments "10", payment unit price "250", payment amount "2500", cost unit price "100", cost amount "1000", material delivery margin "1500", current inventory quantity "10", cost amount balance "1000", material delivery margin balance "1500". The current inventory quantity, cost amount balance, and material delivery margin balance are managed for each payment slip.

[0050] At the time of repurchase, the processing and issuing data shown in Figure 4(C) is created. The processing and issuing data shown in Figure 4(C) has the processing date "1 / 31", processing number "K01", row number "1", item "raw material", and number of issues "8".

[0051] Based on the paid supply data and processing and issuing data, paid supply reconciliation data such as that shown in Figure 4(D) is created. The paid supply reconciliation data shown in Figure 4(D) has the paid supply number "Y01," document number "K01," line number "1," item "raw materials," reconciliation quantity "8," reconciliation paid supply main amount "2000," reconciliation cost amount "800," and reconciliation issued material profit / loss amount "1200." The reconciliation quantity "8" is set to the number of issues "8" in the processing and issuing data.

[0052] Here, the amount of paid-for supplies to be written off "2000" = supply unit price "250" x quantity to be written off "8", the cost amount to be written off "800" = cost unit price "100" x quantity to be written off "8", and the difference in profit or loss amount of delivered materials to be written off "1200" = amount of paid-for supplies to be written off "2000" - cost amount to be written off "800".

[0053] The paid supply data is reconciled with the paid supply reconciliation data, and as shown in Figure 4(B), the current inventory quantity of "10" in the paid supply data is updated to "2" by subtracting the current inventory quantity of "10" from the reconciliation quantity of "8". The cost balance of "1000" is also updated to "200" by subtracting the cost balance of "1000" from the reconciled cost amount of "800". The material delivery margin balance of "1500" is also updated to "300" by subtracting the material delivery margin balance of "1500" from the reconciled material delivery margin amount of "1200".

[0054] Transactions in February will be described with reference to Fig. 5. Fig. 5 is a diagram for explaining transactions in February.

[0055] At the time of payment, as shown in Figure 5 (A), the following data is added to the second line of the paid payment data: payment date "2 / 2", paid payment number "Y02", item "raw materials", number of payments "10", payment unit price "250", payment amount "2500", cost unit price "120", cost amount "1200", material delivery profit margin "1300", current inventory quantity "10", cost amount balance "1200", material delivery profit margin balance "1300".

[0056] At the time of repurchase, as shown in Figure 5(C), the processing date "2 / 28", processing number "K02", row number "1", item "raw materials", and quantity to be dispensed "8" are added to the second line of the processing and dispensing data.

[0057] For this payout quantity of "8", in order to settle the paid payment data starting with the data with the earliest payment date, as shown in Figure 5 (D), in the second and third lines of the paid payment settlement data, the settlement quantity is set to "2" for paid payment number "Y01" and to "6" for paid payment number "Y02".

[0058] Specifically, the following are added to the second line of the paid supply reconciliation data: paid supply number "Y01," document number "K02," line number "1," item "Raw materials," reconciliation quantity "2," reconciliation paid supply amount "500," reconciliation cost amount "200," and reconciliation delivered material difference profit / loss amount "300." Here, reconciliation paid supply amount "500" = supply unit price "250" x reconciliation quantity "2," reconciliation cost amount "200" = cost unit price "100" x reconciliation quantity "2," and reconciliation delivered material difference profit / loss amount "300" = reconciliation paid supply amount "500" - reconciliation cost amount "200."

[0059] On the third line, add the following: Paid supply number "Y02," document number "K02," line number "1," item "Raw materials," quantity to be applied "6," amount of paid supply to be applied "1500," cost amount to be applied "720," and difference in profit or loss for delivered materials to be applied "780." Here, paid supply amount to be applied "1500" = supply unit price "250" x quantity to be applied "6," cost amount to be applied "720" = cost unit price "120" x quantity to be applied "6," and difference in profit or loss for delivered materials to be applied "780" = paid supply amount to be applied "1500" - cost amount to be applied "720."

[0060] As shown in Figure 5(B), for the paid payment number "Y01" in the first line of the paid payment data, settlement is performed with the paid payment number "Y01" in the second line of the paid payment settlement data, the current inventory quantity "2" is updated to "0" by subtracting the current inventory quantity "2" from the settlement quantity "2", the cost balance "200" is updated to "0" by subtracting the cost balance "200" from the settled cost amount "200", and the delivered material difference profit balance "300" is updated to "0" by subtracting the delivered material difference profit / loss amount "300" from the settled delivered material difference profit / loss amount "300".

[0061] For the paid payment number "Y02" on the second line of the paid payment data, settlement is performed with the paid payment number "Y02" on the third line of the paid payment settlement data, and the current inventory quantity "10" is updated to "4" by subtracting the current inventory quantity "10" from the settlement quantity "6", the cost balance "1200" is updated to "480" by subtracting the cost balance "1200" from the settled cost amount "720", and the delivered material difference profit balance "1300" is updated to "520" by subtracting the delivered material difference profit / loss amount "1300" from the settled delivered material difference profit / loss amount "780".

[0062] The transactions in March will be described with reference to Fig. 6. Fig. 6 is a diagram for explaining the transactions in March.

[0063] When returning goods, as shown in Figure 6(A), the following data is added to the third line of the paid supply data: supply date "3 / 2", paid supply number "Y03", item "raw materials", supply quantity "-4", supply unit price "250", supply amount "-1000", cost unit price "120", cost amount "-480", material delivery profit margin "-520", current inventory quantity "0", cost amount balance "0", and material delivery profit margin balance "0".

[0064] Based on the paid supply data, new paid supply reconciliation data is added as shown in Figure 6(B), with the following data added: paid supply number "Y02," document number "Y01," line number "1," item "Raw materials," reconciliation quantity "4," reconciled paid supply amount "1000," reconciled cost amount "480," and reconciled delivered material difference amount "520." The reconciliation quantity "4" corresponds to the paid supply quantity "-4." Here, reconciled paid supply amount "1000" = supply unit price "250" x reconciliation quantity "4," reconciled cost amount "480" = cost unit price "120" x reconciliation quantity "4," and reconciled delivered material difference amount "520" = reconciled paid supply amount "1000" - reconciled cost amount "480."

[0065] As shown in Figure 6 (A), for the paid payment number "Y02" in the second line of the paid payment data, settlement is performed using the paid payment number "Y02" added to the paid payment settlement data, the current inventory quantity "4" is updated to "0" by subtracting the settlement quantity "4" from the current inventory quantity "4", the cost balance "480" is updated to "0" by subtracting the settled cost amount "480" from the cost balance "480", and the delivered material difference profit balance "520" is updated to "0" by subtracting the delivered material difference profit / loss amount "520" from the settled delivered material difference profit / loss amount "520".

[0066] (Example 2) Specific example 2 will be explained with reference to Figures 7 and 8. Figure 7 is a diagram showing specific example 2 of a paid supply transaction, showing an example of a transaction for April (an example of a general slip). Here, an example of settlement by lot designation will be explained. Paid supply data, processing and delivery data, and paid supply settlement data hold data on the lot number of raw materials.

[0067] Figure 7 shows an example of data for the transaction date, slip number, transaction type, item, lot number, quantity (units), unit price, and amount. Purchases were made on the date "4 / 1," with slip number "S03," transaction type "Purchase," item "Raw materials," lot number "A," quantity "10," unit price "@100 (purchase price)," and purchase amount "¥1,000." Purchases were made on the date "4 / 2," with slip number "S04," transaction type "Purchase," item "Raw materials," lot number "B," quantity "10," unit price "@120 (purchase price)," and purchase amount "¥1,200."

[0068] On date "4 / 3", a paid supply was made with document number "Y04", transaction type "paid supply", item "raw materials", lot "A", quantity "10", unit price "@250 (supply unit price)", and payment amount "￥2,500".On date "4 / 4", a paid supply was made with document number "Y05", transaction type "paid supply", item "raw materials", lot "B", quantity "10", unit price "@250 (supply unit price)", and payment amount "￥2,500".

[0069] On the date "4 / 20", a product (processed product) was repurchased, with the following information: slip number "K03", transaction type "Processing results", item "Processed product", quantity "8", unit price "@500 (repurchase price)", and repurchase amount "￥4,000". If you specify lot B during reconciliation, reconciliation will begin with slip number "Y05", which is lot B, and 8 units of lot B of raw materials will be reconciled.

[0070] On the date "4 / 30", a product (processed product) was repurchased, with the following entries: slip number "K04", transaction type "Processing results", item "Processed product", quantity "8", unit price "@500 (repurchase price)", and repurchase amount "￥4,000". If you specify lot A during reconciliation, slip number "Y04", which is lot A, will be reconciled, and 8 units of lot A of raw materials will be reconciled.

[0071] Transactions in April will be described with reference to Fig. 8. Fig. 8 is a diagram for explaining transactions in April.

[0072] As shown in Figure 8(A), the first line of the paid supply data contains the following information: supply date "4 / 3", paid supply number "Y04", item "raw materials", lot "A", supply quantity "10", supply unit price "250", supply amount "2500", cost unit price "100", cost amount "1000", material delivered profit margin "1500", current inventory quantity "10", cost amount balance "1000", material delivered profit margin balance "1500". The second line shows the payment date "4 / 4", paid payment number "Y05", item "raw materials", lot "B", number of supplies "10", payment unit price "250", payment amount "2500", cost unit price "120", cost amount "1200", material delivery profit margin "1300", current inventory quantity "10", remaining cost amount "1200", and remaining material delivery profit margin "1300".

[0073] As shown in Figure 8(B), the first line of the processing and issuing data has the processing date "4 / 20", processing number "K03", line number "1", item "raw material", lot "B", and number of issues "8". In this case, lot "B" is specified. The second line has the processing date "4 / 30", processing number "K04", line number "1", item "raw material", "8", and number of issues "8". In this case, lot A is specified.

[0074] Based on the paid supply data and processing / issuance data, paid supply reconciliation data such as that shown in Figure 8(C) is created. The paid supply reconciliation data shown in Figure 8(C) has the following entries on the first line: paid supply number "Y04," voucher number "K04," line number "1," item "raw materials," lot "A," reconciliation quantity "8," reconciliation paid supply amount "2000," reconciliation cost amount "800," and reconciliation delivered material difference in profit / loss amount "1200." The second line: paid supply number "Y05," voucher number "K03," line number "1," item "raw materials," lot "B," reconciliation quantity "8," reconciliation paid supply amount "2000," reconciliation cost amount "960," and reconciliation delivered material difference in profit / loss amount "1040."

[0075] In the second line, lot "B" is specified, so settlement is made for paid supply data "Y05", the current inventory quantity "10" is updated to "2" by subtracting the current inventory quantity "10" from the settlement quantity "8", the cost balance "1200" is updated to "240" by subtracting the settlement cost amount "960" from the cost balance "1200", and the delivered material profit balance "1300" is updated to "260" by subtracting the delivered material profit balance "1300" from the settled delivered material profit / loss amount "1040".

[0076] In the first line, lot "A" is specified, so settlement is performed for paid supply data "Y04", and for paid supply data "Y04", the current inventory quantity "10" is updated to "2" by subtracting the current inventory quantity "10" from the settlement quantity "8", the cost balance "1000" is updated to "200" by subtracting the settlement cost amount "800" from the cost balance "1000", and the delivered material difference profit balance "1500" is updated to "300" by subtracting the delivered material difference profit balance "1500" from the settled delivered material difference profit / loss amount "1200".

[0077] If there is no lot designation for the consumption, consumption may be performed on a first-in, first-out basis, as in the first specific example.

[0078] (Example 3) Concrete Example 3 will be described with reference to Fig. 9. Fig. 9 is a diagram for explaining Concrete Example 3. Here, an explanation will be given using the sample data of Specific Example 1. When a paid payment number is designated by an operator on the trace inquiry screen, the inquiry processing unit 102f retrieves paid payment data from the data file 106a using the designated paid payment number as a key, and displays it.

[0079] FIG. 9 shows an example of the display of the trace inquiry screen. The trace inquiry screen 400 shown in FIG. 9 includes a field for specifying a paid payment number, an area for displaying the inquiry results, and an execute button (not shown). The example of the trace inquiry screen 400 shown in FIG. 9 shows an example in which "Y01" is specified as the paid payment number and the execute button is pressed, and paid payment data is retrieved from the data file 106a using the paid payment number "Y01" as a key and displayed in the display area. Furthermore, when the expand button (not shown) is pressed on the trace inquiry screen, a paid payment reconciliation data screen 500 is displayed, and paid payment reconciliation data is retrieved from the data file 106a using the specified paid payment number as a key and displayed. In the example of screen 500, paid payment reconciliation data is retrieved from the data file 106a using the specified paid payment number as a key and displayed.

[0080] (Example 4) The fourth specific example will be described with reference to Fig. 10. Fig. 10 is a diagram for explaining the fourth specific example.

[0081] At the time of payment, the journal entry creation unit 102e creates a paid payment journal entry based on the paid payment data. Figure 10(A) shows an example of a paid payment journal entry created at the time of payment, where the debit side is the debit item "accounts receivable" with an amount of "2500". The amount of "accounts receivable" is obtained from the "payment amount" in the paid payment data. The credit side is the credit item "materials" with an amount of "1000" and the credit item "supplied material profit / loss" with an amount of "1500". The amount of the credit item "materials" is obtained from the "cost amount" in the paid payment data. The amount of the credit item "supplied material profit / loss" is obtained from the "supplied material profit / loss" in the paid payment data.

[0082] When repurchasing, the journal entry creation unit 102e creates a paid payment journal entry based on the paid payment reconciliation data and the processing receipt data. Figure 10(B) shows an example of a paid payment journal entry created when repurchasing, with the debits being "Subcontract Expenses" with an amount of "2000," "Materials Expenses" with an amount of "800," and "Profit on Delivered Materials" with an amount of "1200." The amount of the debit account "Subcontract Expenses" is calculated by subtracting the purchase amount (repurchase amount) in the processing receipt data from the "Amount of Paid Payment Reconciled" in the paid payment reconciliation data. The amount of the debit account "Materials Expenses" is obtained from the "Amount of Paid Payment Reconciled" in the paid payment reconciliation data. The amount of the debit account "Profit on Delivered Materials" is obtained from the "Amount of Delivered Materials Reconciled" in the paid payment reconciliation data.

[0083] On the credit side, the credit item is "Accounts Payable" and the amount is "4000." The credit item "Accounts Payable" is obtained from the repurchase amount in the processing receipt data.

[0084] As described above, according to this embodiment, there is provided a paid supply data processing unit 102a that inputs paid supply data including the supply date, paid supply number, item, supply quantity, supply unit price, supply amount, cost unit price, cost amount, delivered material margin, current inventory quantity, cost amount balance, and delivered material margin balance when materials are supplied, and a paid supply reconciliation data processing unit 102b that inputs paid supply reconciliation data including the paid supply number, processing number, item, reconciliation quantity, reconciled paid supply main amount, reconciled cost amount, and reconciled delivered material margin amount when goods are repurchased. 02c, and a reconciliation processing unit 102d which reconciles paid supply data with paid supply reconciliation data, updates the current inventory quantity of paid supply data by subtracting the reconciliation quantity from the current inventory quantity, updates the cost amount balance by subtracting the reconciled cost amount from the cost amount balance, and updates the delivered material marginal profit balance by subtracting the reconciled delivered material marginal profit / loss amount from the delivered material marginal profit balance. This makes it possible to manage the cost amount of materials at the time of supply and the balance of the delivered material marginal profit (unrealized profit) for each slip, and accurately grasp the amount of the delivered material marginal profit to be withdrawn.

[0085] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0086] 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.

[0087] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0088] Furthermore, with regard to the paid payment transaction management device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0089] For example, all or any part of the processing functions of the paid payment transaction management device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is stored on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the paid payment transaction management device 100 as needed. That is, a computer program is stored in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0090] In addition, this computer program may be stored in an application program server connected to the paid payment transaction management device 100 via any network, and all or part of it may be downloaded as needed.

[0091] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0092] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single program, but also includes programs that are distributed as multiple modules or libraries, or programs that achieve their functions by cooperating with other programs, such as an OS. Note that the specific configurations and reading procedures for reading a recording medium in each device shown in the embodiments, as well as the installation procedures after reading, can use well-known configurations and procedures.

[0093] The various databases stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0094] The paid supply transaction management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The paid supply transaction management device 100 may also be realized by installing software (including programs or data) that causes the device to perform the processing described in this embodiment.

[0095] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Explanation of symbols]

[0096] 100 Paid supply transaction management device 102 Control section 102a Paid Data Processing Unit 102b Processing data processing section 102c Paid Payment Reconciliation Data Processing Section 102d Reconciliation Processing Unit 102e Journal Entry Preparation Department 102f Inquiry processing unit 102g Screen display control unit 104 Communication interface unit 106 Storage section 106a Data File 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A paid supply transaction management device including a control unit for managing a paid supply transaction in which a material is supplied to a manufacturing company for a fee and the manufacturing company repurchases a product produced by processing the material, The control unit is a paid supply data processing means for inputting paid supply data including a supply date, a paid supply number, an item, a supply quantity, a supply unit price, a supply amount, a cost unit price, a cost amount, a delivered material margin, a current inventory quantity, a cost amount balance, and a delivered material margin balance when the material is supplied, and registering the input data in a storage unit; a paid supply reconciliation data processing means for inputting paid supply reconciliation data including a paid supply number, a processing number, an item, a reconciliation quantity, a reconciled paid supply main amount, a reconciliation cost amount, and a reconciliation delivery material profit / loss amount based on the paid supply data at the time of repurchasing the product, and registering the input data in the storage unit; an inquiry means for retrieving and displaying paid payment data from the storage unit using a designated paid payment transaction number as a key in response to an operator's operation on an inquiry screen, and displaying a screen of paid payment reconciliation data when a predetermined button is pressed, and retrieving and displaying the paid payment reconciliation data from the storage unit using the designated paid payment number as a key on the paid payment reconciliation data screen; A paid payment transaction management device comprising:

2. The control unit further 2. The paid supply transaction management device according to claim 1, further comprising a reconciliation means for performing the reconciliation by using the paid supply reconciliation data registered in the memory unit against the paid supply data registered in the memory unit, updating the current inventory of the paid supply data by minus the reconciliation quantity of the paid supply reconciliation data, updating the cost amount balance of the paid supply data by minus the cost amount balance minus the reconciliation cost amount of the paid supply reconciliation data, and updating the delivered material margin balance of the paid supply data by the delivered material margin balance minus the reconciliation delivered material margin profit / loss amount of the paid supply reconciliation data.

3. The paid payment transaction management device as described in Claim 2, characterized in that the reconciliation means performs the reconciliation on a first-in, first-out basis in date order for the paid payment data.

4. The paid supply data and the paid supply settlement data include a lot number of an item, 3. The paid supply transaction management device according to claim 2, wherein said canceling means cancels said paid supply data including a lot number designated by an operator.

5. A method for managing a paid supply transaction, which is executed by an information processing device having a control unit, for managing a paid supply transaction in which materials are supplied to a manufacturing company for a fee and the manufacturing company repurchases products made by processing the materials, comprising: Executed in the control unit, a paid supply data processing step of inputting paid supply data including a supply date, a paid supply number, an item, a supply quantity, a supply unit price, a supply amount, a cost unit price, a cost amount, a material delivery margin, a current inventory quantity, a cost amount balance, and a material delivery margin balance when the material is delivered, and registering the input data in a storage unit; a paid supply reconciliation data processing step of inputting paid supply reconciliation data including a paid supply number, a processing number, an item, a reconciliation quantity, a reconciled paid supply main amount, a reconciliation cost amount, and a reconciliation delivery material difference profit / loss amount based on the paid supply data when the product is repurchased, and registering the input data in the storage unit; an inquiry process for retrieving and displaying paid payment data from the storage unit using a specified paid payment transaction number as a key in response to an operator's operation on an inquiry screen, and displaying a screen of paid payment reconciliation data when a predetermined button is pressed, and retrieving and displaying the paid payment reconciliation data from the storage unit on the paid payment reconciliation data screen using the specified paid payment number as a key; A method for managing a payment transaction, comprising:

6. A paid supply transaction program for managing a paid supply transaction in which materials are supplied to a manufacturing company for a fee and the manufacturing company repurchases products made from the materials, the program being executed by an information processing device having a control unit, the program comprising: The control unit, a paid supply data processing step of inputting paid supply data including a supply date, a paid supply number, an item, a supply quantity, a supply unit price, a supply amount, a cost unit price, a cost amount, a material delivery margin, a current inventory quantity, a cost amount balance, and a material delivery margin balance when the material is delivered, and registering the input data in a storage unit; a paid supply reconciliation data processing step of inputting paid supply reconciliation data including a paid supply number, a processing number, an item, a reconciliation quantity, a reconciled paid supply main amount, a reconciliation cost amount, and a reconciliation delivery material difference profit / loss amount based on the paid supply data when the product is repurchased, and registering the input data in the storage unit; an inquiry process for retrieving and displaying paid payment data from the storage unit using a specified paid payment transaction number as a key in response to an operator's operation on an inquiry screen, and displaying a screen of paid payment reconciliation data when a predetermined button is pressed, and retrieving and displaying the paid payment reconciliation data from the storage unit on the paid payment reconciliation data screen using the specified paid payment number as a key; A paid transaction management program for executing the above.

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