Revenue recognition device, revenue recognition method, and revenue recognition program

Abstract

To provide a profit recognition device, a profit recognition method, and a profit recognition program capable of invoicing to an end user based on a contract, allocating according to new profit recognition reference as well as making arranged entry to be capable of recognizing the difference between the invoiced amount based on a contract and the allocation amount according to the new profit recognition.SOLUTION: Initial amount after distribution and running amount after distribution are calculated from expenditure with initial cost and the running cost as one set based on ratio of independent initial amount which is the quotation of the initial cost itself for every piece of merchandise and independent running amount which is the quotation of the running cost by itself, estimate information with the initial cost after distribution and the running cost after distribution as one set, estimate information set for the initial amount after distribution and the running amount after distribution are acquired, sales information set with the sales amount of the merchandise is acquired, and profit result including profit difference based on the estimate information and the sales information are acquired.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] An embodiment of the present invention relates to a revenue recognition device, a revenue recognition method, and a revenue recognition program. [Background technology]

[0002] Traditionally, in industries that sell equipment, install it, and provide maintenance services to end users all at once (such as security cameras and building internet lines), contracts were often made with an initial fee and a running fee (for multiple years) as a set. In such cases, the breakdown of the initial fee and running fee within the contract amount for a set contract varies from contract to contract. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2020-087031 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, there was a request to bill end users based on the contract, but to be able to recognize revenue on a performance obligation basis for sales. There was also a request to recognize the difference between the amount billed based on the contract with the end user and the amount after revenue recognition.

[0005] The present invention has been made in consideration of the above problems, and aims to provide a revenue recognition device, a revenue recognition method, and a revenue recognition program that can bill end users based on a contract, recognize revenue in accordance with the new revenue recognition standards, and create adjusting entries so as to recognize the difference between the amount billed based on the contract and the amount recorded in accordance with the new revenue recognition standards. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the revenue recognition device of an embodiment is a revenue recognition device equipped with a memory unit and a control unit, wherein the control unit calculates an allocated initial amount and an allocated running amount from a set of initial costs and running costs based on the ratio between an independent initial amount, which is the price of the initial cost alone, and an independent running amount, which is the price of the running cost alone, for each product, and is characterized in that the control unit is equipped with: an estimate acquisition means for acquiring estimate information setting the allocated initial amount and the allocated running amount; a sales acquisition means for acquiring sales information setting the sales amount of the product; and a revenue result acquisition means for acquiring a revenue result including a revenue difference based on the estimate information and the sales information.

[0007] In addition, in the embodiment of the revenue recognition device, the memory unit is characterized by having an independent sales price memory means for storing an independent sales price master in which the independent initial amount and the independent running amount are set, and a contract memory means for storing the contract information.

[0008] In the revenue recognition device according to the embodiment, the control unit further comprises an invoice creation means for creating invoice information in which an invoice amount is set based on the contract information.

[0009] In addition, in the revenue recognition device of the embodiment, the sales acquisition means acquires the sales information in which the sales amount is set relative to the initial cost of the product, and the revenue result acquisition means acquires the revenue result including the revenue difference relative to the initial cost, which is obtained by subtracting the sales amount from the allocated initial amount, based on the estimate information and the sales information.

[0010] In addition, in the revenue recognition device of the embodiment, the sales acquisition means acquires the sales information setting the sales amount for the monthly running costs of the product, and the revenue result acquisition means acquires the revenue result including the revenue difference for the monthly running costs obtained by subtracting the sales amount from the monthly initial amount after allocation based on the estimate information and the sales information.

[0011] In the revenue recognition device according to the embodiment, the sales amount is zero.

[0012] In addition, the revenue recognition method of the embodiment is a revenue recognition method executed in a revenue recognition device, and includes the steps of: calculating an allocated initial amount and an allocated running amount by combining the initial amount and the running amount as a set based on the ratio between an independent initial amount, which is the price of the initial cost alone, and an independent running amount, which is the price of the running cost alone, for each product; acquiring quotation information in which the allocated initial amount and the allocated running amount are set; acquiring sales information in which the sales amount of the product is set; and acquiring a revenue result including a revenue difference based on the quotation information and the sales information.

[0013] In addition, the revenue recognition program of the embodiment is a revenue recognition program for controlling a revenue recognition device by a computer, and is characterized in that it causes the computer to function as an estimate acquisition means for calculating an allocated initial amount and an allocated running amount by combining the initial expenses and the running expenses as a set based on the ratio between an independent initial amount, which is the price of the initial expense alone, and an independent running amount, which is the price of the running expenses alone, and for acquiring estimate information setting the allocated initial amount and the allocated running amount, a sales acquisition means for acquiring sales information setting the sales amount of the item, and a revenue result acquisition means for acquiring a revenue result including a revenue difference based on the estimate information and the sales information. Effect of the Invention

[0014] According to the present invention, billing to end users is performed based on a contract, revenue recognition is recorded in accordance with the new revenue recognition standard, and the difference between the amount billed based on the contract and the amount recorded in accordance with the new revenue recognition standard can be easily recognized. Furthermore, according to the present invention, it is particularly useful for revenue recognition that recognizes the difference between the amount billed based on the contract and the amount recorded in accordance with the new revenue recognition standard. [Brief description of the drawings]

[0015] [Figure 1] FIG. 1 is a block diagram showing the schematic configuration of the revenue recognition device. [Diagram 2] FIG. 2 is an explanatory diagram of an example of the configuration of the independent sales price master. [Diagram 3] FIG. 3 is an explanatory diagram of an example of the configuration of the estimate database. [Figure 4] FIG. 4 is an explanatory diagram of an example of the configuration of the estimated independent sales information database. [Diagram 5] FIG. 5 is an explanatory diagram of an example of the configuration of the order database. [Figure 6] FIG. 6 is an explanatory diagram of an example of the configuration of the sales database. [Figure 7] FIG. 7 is an explanatory diagram of an example of the configuration of the revenue recognition database. [Figure 8] FIG. 8 is an explanatory diagram of an example of the configuration of the fixed-term contract database. [Figure 9] FIG. 9 is an explanatory diagram of an example of the configuration of the fixed-term contract details database. [Figure 10] FIG. 10 is a process flowchart of the initial revenue recognition process. [Figure 11] FIG. 11 is an explanatory diagram of the estimated contents for the initial revenue. [Figure 12] FIG. 12 is an explanatory diagram of the revenue calculation process and journal entry image. [Figure 13] FIG. 13 is a process flowchart of the running revenue recognition process. [Figure 14]FIG. 14 is an explanatory diagram of the estimated contents of the initial revenue in the running revenue. [Figure 15] FIG. 15 is an explanatory diagram of the sales database after the bulk sales processing. [Figure 16] FIG. 16 is an explanatory diagram of the profit calculation process and journal entry image. [Figure 17] FIG. 17 is a process flowchart of the profit calculation process. [Figure 18] FIG. 18 is an explanatory diagram of an example of the sales database after the lump-sum sales recording process. [Figure 19] FIG. 19 is an explanatory diagram of the quoted independent sales database. [Figure 20] FIG. 20 is an explanatory diagram of the revenue recognition database. [Figure 21] FIG. 21 is an explanatory diagram of the journalization results. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0016] Next, an embodiment will be described in detail with reference to the drawings, however, the present invention is not limited to the embodiment.

[0017] [1. Configuration] FIG. 1 is a block diagram showing the schematic configuration of the revenue recognition device. The revenue recognition device 10 is configured as a stationary or portable information processing device (e.g., a desktop personal computer, a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, a tablet personal computer, etc.) on which an application (e.g., a Web application) that supports revenue recognition processing (quotation processing, order processing, sales processing, revenue calculation processing, etc.) is installed.

[0018] The revenue recognition device 10 is communicably connected to an external server 40 (eg, a Web server) via a communication network 30 (eg, the Internet, an intranet, a LAN (Local Area Network), etc.).

[0019] The revenue recognition device 10 includes a control unit 11, a communication interface unit 12, a storage unit 13, and an input / output interface unit 14. These units are communicatively connected to each other via any communication path such as a communication bus.

[0020] The control unit 11 is configured as an MPU or the like that comprehensively controls the revenue recognition device 10. The control unit 11 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0021] In this case, the control unit 11 functions as an estimate acquisition means M1, and calculates an allocated initial amount and an allocated running amount by combining the initial cost and running cost together based on the ratio between the independent initial amount, which is the price of the initial cost alone, and the independent running amount, which is the price of the running cost alone, for each product, and acquires estimate information that sets the allocated initial amount and the allocated running amount.

[0022] The control unit 11 also functions as a sales acquisition unit M2, and acquires sales information in which the sales amount of the product is set. Furthermore, the control unit 11 functions as a revenue result acquisition means M3, and acquires a revenue result including a revenue difference based on the quotation information and the sales information.

[0023] Then, the control unit 11 associates the acquired revenue result with the corresponding contract and stores it in the storage unit 13 as contract information.

[0024] The communication interface unit 12 communicatively connects the revenue recognition device 10 to the communication network 30 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 12 has a function of communicating data with other devices such as an external server 40 via the communication network 30.

[0025] An input device 15 and an output device 16 are connected to the input / output interface unit 14 . Examples of the input device 15 include a keyboard, a mouse, a microphone, and also a touch panel (a so-called touch panel display) that realizes a pointing device function for inputting in cooperation with a display. Examples of the output device 16 include a monitor display (including a home television), as well as a speaker, a printer, and the like.

[0026] The storage unit 13 stores various databases, tables, files, etc. The storage unit 13 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. As the storage unit 13, for example, a memory device such as a RAM (Random Access Memory), a ROM (Read Only Memory), or an SSD (Solid State Disk), a fixed disk device such as a hard disk, an optical disk, etc. can be used.

[0027] The memory unit 13 includes an independent sales price master 13A, an estimate database (DB) 13B, an estimate independent sales information database (DB) 13C, an order database (DB) 13D, a sales database (DB) 13E, a revenue recognition database (DB) 13F, a fixed-term contract database (DB) 13G, and a fixed-term contract details database (DB) 13H.

[0028] Here, a specific example of information stored in the independent selling price master 13A and each of the databases 13B to 13F will be described. First, the information stored in the independent sales unit price master 13A will be described. In the following explanation, we will use as an example a case where a service such as an Internet communication environment is provided in an apartment or condominium, where the equipment is provided at an initial cost and the operation and management of the equipment is carried out at a running cost.

[0029] FIG. 2 is an explanatory diagram of an example of the configuration of the independent sales price master. The information stored in the independent sales unit price master 13A includes the service category, the quantity, the application start date, the application end date, the independent initial sales amount, and the independent running monthly unit price. The service category stores information such as whether the service is provided to an apartment type or a condominium type. The quantity stores information about the size of the property to which the service is provided to which the independent initial sales amount and independent running monthly fee apply, and if the quantity is less than the stored quantity, the service will be provided at the corresponding independent initial sales amount and independent running monthly fee. The application start date stores information on the start date of application of the service. The application end date stores information about the application end date of the service. If the application end date is not set, this field is left blank. The independent initial sales amount stores the sales amount for the installation of the equipment alone in the case of a contract that does not include operation and management of the equipment as a running cost. The independent running monthly unit price is stored as the monthly unit price when the equipment has already been installed, or when the equipment has been installed by a separate business operator and the business operator is solely responsible for operating and managing the equipment. More specifically, for example, as shown in the first line of Figure 2, service category = "Apartment type", quantity = "Less than 5 (units)", application start date = "2021 / 01 / 01", application end date = "(blank)", independent initial sales amount = "¥500,000", and independent running monthly unit price = "¥29,454".

[0030] Next, the information stored in the estimate database will be described. FIG. 3 is an explanatory diagram of an example of the configuration of the estimate database. Information stored in quotation database 13B includes quotation number, quotation number subnumber, quotation date, expected order date, expected sales date, customer code, customer name, quotation subject, invoice sales amount, invoice sales consumption tax amount, service category and quantity, etc. The quotation number stores a number for identifying a quotation corresponding to one item. The quotation number sub-number stores a number for identifying multiple quotations when there are multiple quotations corresponding to one item. The estimate date stores the date on which the estimate was made. The expected order date stores the date when the order for the item corresponding to the quotation is expected to be received. The estimated sales date stores the date on which sales will be obtained for the provision of the service corresponding to the quotation. The customer code stores a code for identifying the customer to whom the service is to be provided. The customer name stores the name of the customer to whom the service corresponding to the customer code is to be provided. The quotation subject stores case information that allows the person in charge and the customer to easily understand the contents of the quotation. The invoice sales amount is the estimated amount before consumption tax is levied. The invoice sales consumption tax amount stores the amount of consumption tax on the estimated amount. In the above example, the service category stores information such as whether the service is to be provided to an apartment type or a condominium type. The quantity stores the number of items to which the service is provided.

[0031] More specifically, for example, as shown in the second line of Figure 3, the quotation number is "M200", quotation number branch number = "0", quotation date = "2021 / 01 / 01", expected order date = "2021 / 01 / 10", expected sales date = "2021 / 04 / 10", customer code = "T200", customer name = "△△△ Co., Ltd.", quotation subject = "△△△ apartment internet line installation and maintenance pack", invoice sales amount = "¥2,400,000", invoice sales consumption tax amount = "¥240,000", service category = "200: Apartment type", quantity = "80".

[0032] Next, the information stored in the quoted independent sales database will be described. FIG. 4 is an explanatory diagram of an example of the configuration of the estimated independent sales information database. Information stored in the quotation independent sales information database (DB) 13C includes quotation number, quotation number subnumber, expected sales date, minimum number of months of use, service category, quantity, independent initial sales amount, independent running sales amount, initial ratio, running ratio, free period, number of billable months, initial sales amount, monthly running unit price, sales amount to be allocated, initial amount after allocation, and running amount after allocation. The quotation number stores a number for identifying a quotation corresponding to one item. The quotation number sub-number stores a number for identifying multiple quotations when there are multiple quotations corresponding to one item. Expected Revenue Date The date on which revenue will be earned for the provision of the service corresponding to the quotation is stored. The minimum number of months of use is stored as the minimum number of months of use for the provision of the service in the contract. In the above example, the service category stores information such as whether the service is to be provided to an apartment type or a condominium type. The quantity stores the number of items to which the service is provided. The independent initial sales amount stores the sales amount for the installation of the equipment alone in the case of a contract that does not include operation and management of the equipment as a running cost. The independent running sales amount is stored when the equipment has already been installed, or when the equipment has been installed by a separate business operator and the business operator is solely responsible for operating and managing the equipment. The initial ratio stores the ratio (%) of the independent initial sales amount to the total amount of the independent initial sales amount and the independent running sales amount. The running ratio stores the ratio (%) of the independent running sales amount to the total amount of the independent initial sales amount and the independent running sales amount. The free-of-charge period stores the free-of-charge period during the planned period of service provision of the service to be provided. For example, if the planned period of service provision is 72 months (4 years), the free-of-charge period is set to 2 months. The number of billing months stores the number of months for which billing will be performed during the planned service provision period of the service to be provided. For example, if the planned service provision period is 72 months (4 years) and the free period is set to 2 months, the number of billing months will be 70 months (=72-2). The initial sales amount is stored as the initial cost amount under the contract. The monthly running unit price stores the contractual running monthly amount. The sales amount to be allocated is stored as the total sales amount under the contract. The initial amount after allocation stores the amount that is obtained when the sales amount subject to allocation is allocated according to the initial ratio. The running amount after allocation stores the amount obtained when the sales amount subject to allocation is allocated according to the running ratio.

[0033] More specifically, for example, as shown in the first line of Figure 4, the quotation number = "M100", quotation number branch number = "0", planned sales date = "2021 / 04 / 10", minimum number of months of usage = "72", service category = "200: Apartment type", quantity = "45", independent initial sales amount = "¥1,800,000", independent running sales amount = "¥1,472,400", initial ratio = "55%", running ratio = "45%", free period = "2", number of billed months = "70", initial sales amount = "¥1,995,000", monthly running price = "¥21,500", sales amount to be allocated = "¥3,500,000", initial amount after allocation = "¥1,925,000" and running amount after allocation = "¥1,575,000".

[0034] Next, the information stored in the order database will be described. FIG. 5 is an explanatory diagram of an example of the configuration of the order database. Information stored in the order database (DB) 13D includes order number, quotation number, quotation number subnumber, order date, expected sales date, customer code, customer name, order subject, invoice sales amount, invoice sales consumption tax amount, service category, and quantity. The order number stores a number for identifying the contents of the order. The quotation number stores the number of the quotation for identifying the quotation corresponding to the order. The quotation number sub-number stores a number for identifying multiple quotations when there are multiple quotations corresponding to one item. The date of receipt of the order is stored as the order date. The expected sales date stores the date on which sales will be obtained for the provision of the service corresponding to the order. The customer code stores a code for identifying the customer to whom the service is to be provided. The customer name stores the name of the customer to whom the service corresponding to the customer code is to be provided. The order subject stores case information that allows the person in charge and the customer to easily understand the contents of the order. The invoice sales amount is the amount of the order before consumption tax is levied. The invoice sales consumption tax amount stores the amount of consumption tax on the order amount. In the above example, the service category stores information such as whether the service is to be provided to an apartment type or a condominium type. The quantity stores the number of items to which the service is provided.

[0035] More specifically, for example, as shown in the first line of Figure 5, the order number is "J100", quotation number is "M100", quotation number branch number is "0", order date is "2021 / 01 / 10", expected sales date is "2021 / 04 / 10", customer code is "T100", customer name is "◎◎◎ Co., Ltd.", order subject is "◎◎◎ apartment internet line construction", invoice sales amount is "¥1,995,000", invoice sales consumption tax amount is "¥199,500", service category is "200: Apartment type" and quantity is "45".

[0036] Next, the information stored in the sales database will be described. FIG. 6 is an explanatory diagram of an example of the configuration of the sales database. Information stored in the sales database (DB) 13E includes sales number, order number, quotation number, quotation number subnumber, sales date, customer code, customer name, case name, invoice sales amount, invoice sales consumption tax amount, running sales amount after monthly allocation, running consumption tax after monthly allocation, service category, and quantity. The sales number stores a number for identifying the sales details. The order number stores the order number corresponding to the sale. The quotation number stores the number of the quotation for identifying the quotation corresponding to the sale. The quotation number sub-number stores a number for identifying multiple quotations when there are multiple quotations corresponding to one item. The sales date stores the date of the sale of the project. The customer code stores a code for identifying the customer to whom the service is to be provided. The customer name stores the name of the customer to whom the service corresponding to the customer code is to be provided. The case name stores case information that allows the person in charge and the customer to easily understand the details of the sales. The invoice sales amount is the sales amount before consumption tax is levied. The invoice sales consumption tax amount stores the amount of consumption tax on the sales amount. In the above example, the service category stores information such as whether the service is to be provided to an apartment type or a condominium type. The quantity stores the number of items to which the service is provided.

[0037] More specifically, for example, as shown in the first line of Figure 6, sales number = "U100", order number = "J100", quotation number = "M100", quotation number branch number = "0", sales date = "2021 / 04 / 10", customer code = "T100", customer name = "◎◎◎ Co., Ltd.", project name = "◎◎◎ Apartment Internet Line Installation", invoice sales amount = "¥1,995,000", invoice sales consumption tax amount = "¥199,500", running sales amount after monthly allocation = "¥0", running consumption tax after monthly allocation = "¥0", service category = "200: Apartment type" and quantity = "45".

[0038] FIG. 7 is an explanatory diagram of an example of the configuration of the revenue recognition database. Information stored in the revenue recognition database (DB) 13F includes the accounting year and month, quotation number, sales entry category, customer code, customer name, invoice sales amount, invoice sales consumption tax amount, initial amount after allocation, initial consumption tax amount after allocation, running amount after allocation, running consumption tax amount after allocation, revenue difference, and revenue difference consumption tax. The accounting year and month is stored as the accounting year and month. The quotation number stores the number of the quotation for identifying the quotation corresponding to the revenue recognition result. The sales entry category stores whether it is an initial cost or a running cost. The customer code stores a code for identifying the customer to whom the service is to be provided. The customer name stores the name of the customer to whom the service corresponding to the customer code is to be provided. The invoice sales amount is the sales amount before consumption tax is levied. The invoice sales consumption tax amount stores the amount of consumption tax on the sales amount. The initial amount after allocation stores the amount that is obtained when the sales amount subject to allocation is allocated according to the initial ratio. The initial consumption tax amount after allocation stores the amount of consumption tax on the initial amount after allocation. The running amount after allocation stores the amount obtained when the sales amount subject to allocation is allocated according to the running ratio. The running consumption tax amount after distribution is stored as the amount of consumption tax on the running amount after distribution. The profit difference is stored as the profit difference after profit calculation. The revenue difference consumption tax stores the amount of consumption tax on the revenue difference.

[0039] More specifically, for example, as shown in the first line of Figure 7, the accounting year and month = "2021 / 04", quotation number = "M100", sales entry category = "initial", customer code = "T100", customer name = "◎◎◎ Co., Ltd.", invoice sales amount = "¥1,995,000", invoice sales consumption tax amount = "¥199,500", initial amount after allocation = "¥1,925,000", initial consumption tax amount after allocation = "¥192,500", running amount after allocation = "¥0", running consumption tax amount after allocation = "¥0", revenue difference = "¥-70,000" and revenue difference consumption tax = "¥-7,000".

[0040] FIG. 8 is an explanatory diagram of an example of the configuration of the fixed-term contract database. Information stored in the fixed-term contract database (DB) 13G includes the contract number, quotation number, quotation number subnumber, contract date, customer code, customer name, start of contract period, end of contract period, contract period, free period, contract content, contract running amount, and allocated running amount. The contract number stores a number for identifying the contents of the contract. The quotation number stores the number of the quotation for identifying the quotation corresponding to the contract. The quotation number sub-number stores a number for identifying multiple quotations when there are multiple quotations corresponding to one item. The contract date stores the contract date of the item. The customer code stores a code for identifying the customer of the contract. The customer name stores the name of the customer who is the contractor corresponding to the customer code. The contract period start field stores the start date of the contract period. The contract term end field stores the end date of the contract. The contract period stores the period of the contract. The free-of-charge period is stored as the free-of-charge period corresponding to the contract. The contract contents are stored as information that allows the person in charge and the customer to easily understand the contents of the contract. The contract running amount stores the running amount corresponding to the contract. The running amount after allocation stores the amount obtained when the sales amount subject to allocation is allocated according to the running ratio.

[0041] More specifically, for example, as shown in the first line of Figure 8, contract number = "K100", quotation number = "M100", quotation number branch number = "0", contract date = "2021 / 01 / 01", customer code = "T100", customer name = "◎◎◎ Co., Ltd.", contract period start = "2021 / 04 / 01", contract period end = "2027 / 3 / 31", contract period = "72 months", free period = "2 months", contract content = "◎◎◎ apartment maintenance pack complete", contract running amount = "￥1,505,000", and post-allocation running amount = "1,575,000".

[0042] FIG. 9 is an explanatory diagram of an example of the configuration of the fixed-term contract details database. The information stored in the fixed-term contract details database (DB) 13H includes the contract number, the deployment number, the contract contents, the expected sales date, the monthly running sales amount, and the monthly distributed running sales amount. The contract number stores a number for identifying the contents of the contract. The deployment number stores a number for identifying a line item that occurs for one contract. The contract contents are stored as information that allows the person in charge and the customer to easily understand the contract contents corresponding to each item. The expected sales date is stored as the expected sales date corresponding to each line item. The monthly running sales amount stores the monthly running amount corresponding to the contract. The monthly running sales amount after allocation stores the monthly amount when the running sales amount to be allocated is allocated according to the running ratio.

[0043] More specifically, for example, as shown in the first line of Figure 9, contract number = "K100", deployment number = "1", contract content = "◎◎◎ complete maintenance pack", expected sales date = "2021 / 04 / 10", monthly running sales amount = "￥0", and monthly running sales amount after allocation = "￥21,875".

[0044] [2. Specific Examples] Next, the process of the embodiment will be described. First, the initial revenue recognition process will be described. In this case, a contract is made with the end user, i.e. the customer, covering the initial fee and running fee (for multiple years) as a package. In the following explanation, we will use an example of a package contract with an initial fee of 1,500,000 yen and running fee of 900,000 yen, i.e. a package contract with a total sales amount of 2,400,000 yen.

[0045] FIG. 10 is a process flowchart of the initial revenue recognition process. First, a quotation input process is carried out (step S11). FIG. 11 is an explanatory diagram of the estimated contents for the initial revenue.

[0046] As shown in Figure 11, if the quotation number is "M100", the service category is "XX service", the number of units (=quantity) is "10 units", the expected sales date is "2021 / 04 / 20", the estimate is for initial costs = ¥1,500,000, and running costs = ¥900,000, in other words, the estimate for a package contract is for total sales amount = ¥2,400,000.

[0047] As a result, the control unit of the revenue recognition device refers to the independent sales unit price master 13A and reads out the independent initial sales and independent running sales for the service to be provided (step S12). Next, the ratio of each of the independent initial sales and the independent running sales to the sum of the read independent initial sales and the independent running sales is calculated (step S13).

[0048] Specifically, as shown in FIG. 11, when the independent initial sales are 550,000 yen and the independent running sales are 450,000 yen, the ratios are 55% and 45%. Next, the total sales amount of the package contract is distributed according to the obtained ratio (step S14).

[0049] In the above example, the total sales amount = ¥2,400,000 is distributed at a ratio of 55:45, and the initial sales after distribution = ¥1,320,000: running sales after distribution = ¥1,080,000.

[0050] Thereafter, when an order corresponding to the quotation (quote number = "M100") is placed, the order entry process (order number = J100) is performed (step S15), followed by sales entry process (sales number = U100) (step S16), and the initial cost of 1,500,000 yen stipulated in the package contract is recorded as sales. In parallel with this, the control unit 11 functions as an invoice creating means M4 and creates an invoice for the initial fee.

[0051] The revenue recognition process is then carried out in the revenue calculation process executed at the end of the month to which the sales date belongs, and the difference between the actual sales amount (the amount agreed with the end user) and the sales amount under the new revenue recognition is recognized. In this case, the sales amount under the new revenue recognition system is the initial sales amount after allocation because the target is the initial sales amount to the customer. In other words, in the above example, the initial sales amount after allocation is 1,320,000 yen.

[0052] FIG. 12 is an explanatory diagram of the revenue calculation process and journal entry image. As shown in Figure 12(A), the difference between the actual sales amount (amount agreed with the end user) and the sales amount under the new revenue recognition in the above example is the difference between the initial cost = ¥1,500,000 and the initial sales after allocation = ¥1,320,000, which is -¥180,000.

[0053] Therefore, when the accounting journal data is created, the normal sales journal entry will be Accounts Receivable = ¥1,500,0000, Sales = ¥1,500,0000, as shown in FIG. 12(B). In addition, the new revenue adjustment entries will be: Suspense account = -￥180,000, Sales = -￥180,000.

[0054] In other words, when creating accounting entry data corresponding to initial revenue, it is possible to recognize regular sales entries and new revenue adjustment entries separately, making it possible to recognize the difference between accrued receivables to end users and the sales amount after new revenue recognition is implemented.

[0055] Next, the running revenue recognition process will be described. FIG. 13 is a process flowchart of the running revenue recognition process. In FIG. 13, the same parts as those in FIG. 10 are denoted by the same reference numerals. In this case, the quotation input process (step S11), the master data reading process (step S12), the ratio calculation process (step S13), and the distribution process of the total sales amount of the package contract (step S14) are the same as the initial revenue recognition process in the case of the same contract, so the detailed explanation thereof will be used.

[0056] Once the distribution process of the total sales amount of the package contract (step S14) has been completed, a fixed-term contract corresponding to the quotation (quote number = "M100") is made, and the fixed-term contract processing (contract number = K100) is performed (step S17).

[0057] FIG. 14 is an explanatory diagram of the estimated contents of the initial revenue in the running revenue. In this case, if the minimum number of months of use is 24 months and the free rent period (free period) is 2 months, the minimum number of months to be charged is 22 months, and since the running sales in the client contract = 900,000 yen, the single-month running sales for the first two months (free rent period) in the client contract will be 0 yen, and the single-month running sales from the third month onwards will be recorded as approximately 41,000 yen. On the other hand, since the running sales after allocation = 1,080,000 yen, the single-month running sales corresponding to new revenue will be recorded as 45,000 yen (= 1,080,000 / 24) (step S18).

[0058] FIG. 15 is an explanatory diagram of the sales database after the bulk sales processing. As shown in FIG. 15, after the bulk sales processing, value area V16 and value area V17 of the sales database 13E will reflect the values ​​of value area V14 and value area V15 of the updated term contract details database in the processing of step S17.

[0059] Then, in the revenue calculation process executed at the end of the first month, the revenue recognition process is carried out and the difference between the actual sales amount (the amount agreed with the end user) and the sales amount under the new revenue recognition is recognized. By the way, end users (customers) are not billed for the "free period (rent)". In other words, the running fee charged to the customer for the first and second months is 0 yen, but since services are provided during the free rent period, revenue should be recognized under the new revenue recognition standard. Therefore, the amount of sales under the new revenue recognition in this case is one month's worth of the allocated running sales, since the target is the running sales to the customer. In other words, in the above example, the single month's amount of the allocated running sales is ¥45,000.

[0060] FIG. 16 is an explanatory diagram of the profit calculation process and journal entry image. As shown in Figure 16(A), in the above example, the difference between the actual sales amount for the first month (amount agreed with the end user) and the sales amount under the new revenue recognition is 45,000 yen, which is the difference between the sales amount = 0 yen and the single month's running sales after allocation = 45,000 yen.

[0061] Therefore, when accounting journal data is created, the normal sales journal entry will be accounts receivable = 0 yen, sales = 0 yen, as shown in FIG. 15(B). In addition, the new revenue adjustment entries will be: Suspense account = ¥45,000, Sales = ¥45,000. In other words, when creating accounting entry data corresponding to running sales, it is possible to recognize regular sales entries and new revenue adjustment entries separately, making it possible to recognize the difference between accrued receivables to customers (end users) and the sales amount after new revenue recognition is implemented.

[0062] Next, the profit calculation process will be described in detail. FIG. 17 is a process flowchart of the profit calculation process. First, in the revenue calculation process, a lump-sum sales entry process is performed with reference to the sales database 13E (step S21). FIG. 18 is an explanatory diagram of an example of the sales database after the lump-sum sales recording process. The invoice sales amount and the invoice sales consumption tax amount are updated as shown in value field V21 and value field V22 in FIG. FIG. 19 is an explanatory diagram of the quoted independent sales database. FIG. 20 is an explanatory diagram of the revenue recognition database. Next, a revenue calculation process is performed to update the revenue recognition database 13F by referring to the updated sales database 13E and estimated independent sales database 13C (step S22). As a result, the voucher sales amount and voucher sales consumption tax amount shown in value area V21 and value area V22 of the sales database 13E and the initial sales amount shown in value area V23 of the estimated independent sales database 13C are reflected in the voucher sales amount shown in value area V24 and value area V25 of the revenue recognition database 13F and the allocated running amount shown in value area V26.

[0063] FIG. 21 is an explanatory diagram of the journalization results. In Figure 21, for ease of understanding, the accounting results for April to June 2021 are shown focusing on customer code T200. As a result, as shown in Figure 21, when creating accounting entry data corresponding to initial revenue and running revenue for each customer, it is possible to recognize regular sales entries and new revenue adjustment entries separately, and it is possible to recognize the difference between accrued receivables to end users and the sales amount after new revenue recognition is applied.

[0064] [3. 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.

[0065] 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.

[0066] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0067] [4. Other embodiments] Although the embodiments have been described above, the present invention may be embodied in various different embodiments other than those described above within the scope of the technical ideas set forth in the claims.

[0068] For example, among the processes described in the above-mentioned 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.

[0069] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the above documents and drawings can be changed as desired unless otherwise specified.

[0070] Moreover, with regard to the revenue recognition device 10, each of the components shown in the figures is merely a functional concept, and the device does not necessarily have to be physically configured as shown in the figures.

[0071] For example, the processing functions of the revenue recognition device 10, particularly the processing functions performed by the control unit 11, may be realized in whole or in part by a program interpreted and executed by the MPU and the MP, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium containing programmed instructions for causing a so-called information processing device to execute the revenue recognition method of the present invention, and is mechanically read by the revenue recognition device 10 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 the storage unit 13 such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into the RAM, and constitutes the control unit in cooperation with the MPU.

[0072] In addition, this computer program may be stored in an external server 40 connected to the revenue recognition device 10 via a communication network 30, and it is also possible to download all or a part of it as necessary.

[0073] The program for performing revenue recognition according to the present invention may be stored in a non-transitory 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), 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.

[0074] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0075] The various databases stored in the storage unit 13 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, web page files, etc. used for various processes and providing websites. Similarly, it is also possible to configure the external server 40 to have the functions of the storage unit 13.

[0076] The revenue recognition device 10 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The revenue recognition device 10 may be realized by implementing software (including a program or data) that realizes the product information management method of the present invention in the information processing device.

[0077] 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 functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0078] The present invention is useful in business sectors and industries that adopt contractual methods to provide end users with goods, services, and subsequent after-sales services in a package, such as Internet line construction and maintenance, and surveillance camera sales, installation and maintenance. [Explanation of symbols]

[0079] 10 Revenue Recognition Device 11 Control section 12 Communication interface section 13 Storage section 13A Independent sales price master 13B Estimate Database 13C Estimated Independent Sales Database 13E Sales Database 13F Revenue Recognition Database 14 Input / Output Interface Section 15 Input Devices 16 Output Devices 30 Communication Network 40 External Server M1 Estimate acquisition method M2 Revenue Acquisition Method M3 Earnings Results Acquisition Method M4 Invoice creation method

Claims

1. A revenue recognition device including a memory unit and a control unit, The storage unit is an independent sales unit price storage means for storing an independent sales unit price master in which an independent initial amount, which is the price of the initial cost of the product alone, and an independent running monthly unit price, which is the price of the running cost alone, are set; a contract storage means for storing contract information that sets a contract period, a free period, and an initial sales amount that is an initial cost amount of the product under the contract; an estimated independent sales storage means for storing estimated independent sales information that sets a minimum number of months for the provision of the product in the contract; Equipped with The control unit is an estimate acquisition means for calculating a ratio between the independent initial amount for each of the products and an independent running amount, which is the product of the independent running monthly unit price and the minimum number of months of use, based on the independent sales unit price master, the estimated independent sales information, and the contract information, calculating an allocated initial amount and an allocated running amount from a combined cost of the initial cost and the running cost based on the ratio, and acquiring estimate information in which the allocated initial amount and the allocated running amount are set; a sales acquisition means for acquiring sales information in which the initial sales amount of the product is set as an initial invoice sales amount based on the contract information; a revenue result acquiring means for acquiring a revenue result of the product, including a revenue difference obtained by subtracting the initial invoice sales amount from the initial amount after distribution based on the quotation information and the sales information; a journal entry creation means for creating, based on the income result, normal sales journal entry data in which the initial voucher sales amount and accounts receivable are set as a debit account item, and new income adjustment journal entry data in which the income difference and a temporary account are set as a debit account item; A revenue recognition device comprising:

2. The contract information is Furthermore, a monthly running sales amount is set, which is the monthly running fee for the product under the contract, The sales acquisition means includes: Furthermore, based on the contract information and the estimate information, the monthly running sales amount is set as a running invoice sales amount, and the sales information is acquired in which the quotient obtained by using the allocated running amount of the product as a dividend and the minimum number of months of use as a divisor is set as the monthly running sales amount after allocation; The profit result acquisition means includes: The revenue recognition device of claim 1, further comprising: a revenue result including the revenue difference obtained by subtracting the running invoice sales amount from the monthly distribution running sales amount based on the estimate information and the sales information.

3. The running sales amount after the monthly allocation is:

3. The revenue recognition apparatus according to claim 2, wherein the number of times the revenue is recognized is 0.

4. A revenue recognition method executed in a revenue recognition device having a storage unit and a control unit, The storage unit is an independent sales unit price storage means for storing an independent sales unit price master in which an independent initial amount, which is the price of the initial cost of the product alone, and an independent running monthly unit price, which is the price of the running cost alone, are set; a contract storage means for storing contract information that sets a contract period, a free period, and an initial sales amount that is an initial cost amount of the product under the contract; an estimated independent sales storage means for storing estimated independent sales information that sets a minimum number of months for the provision of the product in the contract; Equipped with Executed in the control unit, a step of calculating a ratio between the independent initial amount for each of the products and an independent running amount, which is the product of the independent running monthly unit price and the minimum number of months of use, based on the independent sales unit price master, the estimated independent sales information, and the contract information, calculating an allocated initial amount and an allocated running amount from a combined cost of the initial cost and the running cost based on the ratio, and acquiring estimate information in which the allocated initial amount and the allocated running amount are set; acquiring sales information in which the initial sales amount of the product is set as an initial invoice sales amount based on the contract information; acquiring a profit result of the product, including a profit difference obtained by subtracting the initial invoice sales amount from the allocated initial amount based on the quotation information and the sales information; A step of creating regular sales journal data in which the initial voucher sales amount and accounts receivable are set as a debit account item based on the revenue result, and new revenue adjustment journal data in which the revenue difference and a temporary account are set as a debit account item based on the revenue result; 1. A revenue recognition method comprising:

5. A revenue recognition program to be executed by a revenue recognition device having a storage unit and a control unit, The storage unit is an independent sales unit price storage means for storing an independent sales unit price master in which an independent initial amount, which is the price of the initial cost of the product alone, and an independent running monthly unit price, which is the price of the running cost alone, are set; a contract storage means for storing contract information that sets a contract period, a free period, and an initial sales amount that is an initial cost amount of the product under the contract; an estimated independent sales storage means for storing estimated independent sales information that sets a minimum number of months for the provision of the product in the contract; Equipped with In the control unit, an estimate acquisition step of calculating a ratio between the independent initial amount for each of the products and an independent running amount, which is the product of the independent running monthly unit price and the minimum number of months of use, based on the independent sales unit price master, the estimated independent sales information, and the contract information, calculating an allocated initial amount and an allocated running amount from a combined cost of the initial cost and the running cost based on the ratio, and acquiring estimate information in which the allocated initial amount and the allocated running amount are set; a sales acquisition step of acquiring sales information in which the initial sales amount of the product is set as an initial invoice sales amount based on the contract information; a revenue result acquisition step of acquiring a revenue result of the product including a revenue difference obtained by subtracting the initial invoice sales amount from the allocated initial amount based on the quotation information and the sales information; a journal entry creation step of creating regular sales journal data in which the initial voucher sales amount and accounts receivable are set as a debit account item based on the revenue result, and new revenue adjustment journal data in which a temporary account is set as the revenue difference and a debit account item based on the revenue result; Revenue recognition program to run.

Images