Management accounting device, management accounting method, and management accounting program

Abstract

To provide an apparatus, method and program for management accounting allowing for grasping a section-based gross profit.SOLUTION: An apparatus for management accounting according to an embodiment generates first journal data of a management-accounting sales amount associating a sales slip number with an accrual amount of a debit item, debit section, credit item and credit section of a purchase department, generates second journal data of a management-accounting purchase amount associating the slip number with an accrual amount of a debit item, debit section, credit item and credit section of a business department, generates third journal data of a management-accounting sales amount associating the sales slip number with the accrual amount of the debit item, debit section, credit item and credit section of the business department, and generates fourth journal data of a management-accounting sales amount associating the sales slip number with the accrual amount of the debit item, debit section, credit item and credit section of the purchase department.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] Patent Document 1 discloses a technology that can revitalize the entire company by capturing the profit and loss of each department within the company in real time when a transaction occurs and clarifying performance, thereby raising cost awareness in the sales department and profit awareness in the purchasing department. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2021-33479 Summary of the Invention [Problem to be solved by the invention]

[0004] By the way, trading companies and companies that do a lot of business with overseas entities often have separate ordering (purchasing) departments and sales departments. For this reason, it is difficult to grasp the profit and loss of each department using only the external transactions of each department, and it has been necessary to grasp the profit and loss of each department by recording the accounting entries for internal transactions.

[0005] However, because internal transactions occur daily in companies, it is difficult to grasp gross profit by department because it is time-consuming to register all internal transactions into a system, and external transactions cannot be recorded in the system unless internal transactions are recorded.

[0006] The present invention has been made in view of the above, and has as its object to provide a management accounting device, a management accounting method, and a management accounting program that are capable of grasping gross profit by department. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the object, a management accounting device according to the present invention is a management accounting device having a control unit, and is capable of accessing a product master in which product names and purchasing departments for internal sales correspond to each product code, a product unit price master in which standard cost unit prices and purchasing unit prices correspond to each product code, a journal entry definition master in which at least definition names and general account items correspond to each definition code, purchase data in which supplier, product, department, and amount correspond to each purchase slip number, and sales data in which customer, product, department, and amount correspond to each sales slip number, and the control unit generates first journal entry data for management accounting sales in which sales slip numbers are associated with debit items of the purchasing department, debit departments, credit items, and amounts incurred by the credit departments, based on the product master, the product unit price master, the journal entry definition master, and the purchase data. a second generation unit that generates second journal entry data of purchases for management accounting in which the sales department's debit account, debit department, credit account, and credit department's incurred amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the purchase data; a third generation unit that generates third journal entry data of sales amount for management accounting in which the sales department's debit account, debit department, credit account, and credit department's incurred amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data; and a fourth generation unit that generates fourth journal entry data of sales amount for management accounting in which the purchasing department's debit account, debit department, credit account, and credit department's incurred amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data.

[0008] Further, a management accounting method according to the present invention is a management accounting method executed by a management accounting device having a control unit, wherein the management accounting device can access a product master that associates product names and purchasing departments for internal sales and purchases with each product code, a product unit price master that associates standard cost unit prices and purchasing unit prices with each product code, a journal entry definition master that associates at least definition names and general account items with each definition code, purchase data that associates supplier, product, department, and amount with each purchase slip number, and sales data that associates customer, product, department, and amount with each sales slip number, and generates first journal entry data for management accounting sales that associates debit account of the purchasing department, debit department, credit account, and amount incurred in the credit department with sales slip numbers based on the product master, the product unit price master, the journal entry definition master, and the purchase data executed by the control unit. The method is characterized by including a first generation step, a second generation step of generating second journal entry data for purchases for management accounting, in which the sales department's debit account, debit department, credit account, and credit department's incurred amount is associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the purchase data, a third generation step of generating third journal entry data for sales amount for management accounting, in which the sales department's debit account, debit department, credit account, and credit department's incurred amount is associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data, and a fourth generation step of generating fourth journal entry data for sales amount for management accounting, in which the purchasing department's debit account, debit department, credit account, and credit department's incurred amount is associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data.

[0009] Further, a management accounting program according to the present invention is a management accounting program to be executed by a management accounting device having a control unit, wherein the management accounting device can access a product master that associates product names and purchasing accounting departments for internal sales and purchases for each product code, a product unit price master that associates standard cost unit prices and purchase unit prices for each product code, a journal entry definition master that associates at least definition names and general account items for each definition code, purchase data that associates supplier, product, department, and amount for each purchase slip number, and sales data that associates customer, product, department, and amount for each sales slip number, and the program is to cause the control unit to execute a first journal entry data of sales for management accounting that associates debit account of the purchasing department, debit department, credit account, and amount incurred for the credit department with sales slip numbers based on the product master, the product unit price master, the journal entry definition master, and the purchase data. a second generation step of generating second journal entry data of purchases for management accounting in which the sales department's debit account, debit department, credit account, and credit department's accrual amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the purchase data; a third generation step of generating third journal entry data of sales amount for management accounting in which the sales department's debit account, debit department, credit account, and credit department's accrual amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data; and a fourth generation step of generating fourth journal entry data of sales amount for management accounting in which the purchasing department's debit account, debit department, credit account, and credit department's accrual amount are associated with the sales slip number based on the product master, the product unit price master, the journal entry definition master, and the sales data. [Effects of the Invention]

[0010] According to the present invention, it is possible to grasp the gross profit for each department. [Brief explanation of the drawings]

[0011] [Figure 1] FIG. 1 is a schematic diagram showing an overview in a block diagram of an example of the configuration of a management accounting device according to an embodiment. [Figure 2] FIG. 2 is a diagram showing an example of a product master table in the product master stored in the storage unit of the management accounting apparatus according to the embodiment. [Figure 3] FIG. 3 is a diagram showing an example of a product unit price master table in the product unit price master stored in the storage unit of the management accounting apparatus according to the embodiment. [Figure 4] FIG. 4 is a diagram showing an example of a journal entry definition master table in the journal entry definition master stored in the storage unit of the management accounting apparatus according to the embodiment. [Figure 5] FIG. 5 is a diagram showing an example of a specific department discrimination master table in the specific department discrimination master stored in the storage unit of the management accounting apparatus according to this embodiment. [Figure 6] FIG. 6 is a diagram showing an example of a purchase data table of purchase data stored in the storage unit of the management accounting apparatus according to this embodiment. [Figure 7] FIG. 7 is a diagram showing an example of a sales data table of sales data stored in the storage unit of the management accounting apparatus according to the embodiment. [Figure 8] FIG. 8 is a flowchart showing an overview of the processing executed by the management accounting device according to this embodiment. [Figure 9] FIG. 9 is a diagram showing an example of a journal data table in the journal data of purchases. [Figure 10] FIG. 10 is a diagram showing an example of a journal data table of journal data of sales. [Figure 11] FIG. 11 is a diagram showing an example of a journal data table in the first journal data and the second journal data. [Figure 12] FIG. 12 is a diagram showing an example of a journal data table in the third journal data and the fourth journal data. [Figure 13] FIG. 13 is a diagram showing an example of a journal data table in the journal data. [Figure 14] FIG. 14 is a diagram showing an example of a financial accounting screen displayed by the output device of the management accounting apparatus according to the embodiment. [Figure 15]FIG. 15 is a diagram showing an example of a financial accounting screen displayed by the output device of the management accounting apparatus according to the embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0012] Hereinafter, embodiments of a management accounting device, a management accounting method, and a management accounting 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.

[0013] [1. Configuration] An example of the configuration of a management accounting device according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a schematic diagram showing an overview in block diagram of an example of the configuration of a management accounting device.

[0014] The management accounting device 100 shown in Fig. 1 is a commercially available desktop personal computer. Note that the management accounting 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.

[0015] The management accounting 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 management accounting device 100 is connected to each other so that they can communicate with each other via any communication path.

[0016] The communication interface unit 104 communicatively connects the management accounting apparatus 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 the function of communicating data with other devices via the communication line. Here, the network 300 has the function of connecting the management accounting apparatus 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 may also be stored in the server 200, for example.

[0017] 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 functions as a pointing device in cooperation with a mouse. In the following, 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.

[0018] The memory unit 106 stores various databases, tables, files, etc. The memory unit 106 stores computer programs that cooperate with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes. The memory unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The memory unit 106 stores a product master 106a, a product unit price master 106b, a journal entry definition master 106c, a specific department identification master 106d, purchase data 106e, and sales data 106f.

[0019] The product master 106a stores product names and in-house sales purchasing accounting departments in association with each product code.

[0020] 2 is a diagram showing an example of a product master table in the product master 106a. In the first row of the product master table T1 shown in Fig. 2, a product code "SH001" is stored in association with a product name "Product A" and an in-house sales purchasing department "Purchasing Department."

[0021] The product unit price master 106b stores the revision date, the standard unit price, and the purchase price for each product code in association with each other.

[0022] Figure 3 is a diagram showing an example of a product unit price master table in the product unit price master 106b. The first row of the product unit price master table T2 shown in Figure 3 stores the product code "SH001" in association with the revision date "2022 / 04 / 01", the standard cost unit price "¥1,200", and the purchase price "¥1,000".

[0023] The journal entry definition master 106c stores, for each definition code, a revision date, a definition name, a general account item, a sub-account item, and a detailed account item in association with each other.

[0024] Fig. 4 is a diagram showing an example of a journal entry definition master table in the journal entry definition master 106c. In the first row of the journal entry definition master table T3 shown in Fig. 4, the definition code "100", the revision date "2022 / 04 / 01", the definition name "Internal sales account item (purchase)", the general account item "Management accounting purchase", the sub-account "*", and the breakdown account "*" are stored in association with each other.

[0025] The specific department discrimination master 106d stores, for each department code, a department name for managing the data by recording it in a specific department in association with the code.

[0026] 5 is a diagram showing an example of a specific department determination master table in the specific department determination master 106d. In the first row of the specific department determination master table T4 shown in FIG. 5, the department code "B001" is stored in association with the department name "Management Headquarters."

[0027] The purchase data 106e stores a line number, a supplier, a product name, a department, and an amount in association with each purchase slip number (each purchase number).

[0028] Fig. 6 is a diagram showing an example of a purchase data table in the purchase data 106e. In the first row of the purchase data table T5 shown in Fig. 6, a purchase number "SR001" which is the purchase slip number is stored in association with a row number "1," a supplier "AA Store," a product "SH001: Product A," a department "B01: Purchasing Department," and a price "900 yen."

[0029] The sales data 106f stores a line number, a customer, a product, a department, and an amount in association with each sales slip number.

[0030] Fig. 7 is a diagram showing an example of a sales data table in the sales data 106f. In the first row of the sales data table T6 shown in Fig. 7, the sales number "UR001", which is the sales slip number, is stored in association with the row number "1", customer "BB Wholesale", product "SH001: Product A", department "E01: Sales Department", and amount "¥1,500".

[0031] Returning to FIG. 1, the description of the configuration of the management accounting device 100 will continue. The control unit 102 is a CPU or the like that performs overall control of the management accounting apparatus 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs. The control unit 102 includes a purchase data generation unit 102a, a sales data generation unit 102b, a first generation unit 102c, a second generation unit 102d, a third generation unit 102e, a fourth generation unit 102f, a determination unit 102g, a calculation unit 102h, and a display output control unit 102i.

[0032] The purchase data generating unit 102a generates purchase accounting data based on the contents input by the operator via the input device 112 and the purchase data 106e.

[0033] The sales data generating unit 102b generates accounting data for sales when a product is sold to the sales department based on the details input by the operator via the input device 112 and the purchase data 106e.

[0034] The first generation unit 102c generates first journal entry data for sales for management accounting, which corresponds the sales slip number to the debit account, debit department, credit account, and credit department amount incurred by the purchasing department when the purchasing department sells products purchased from a supplier to the sales department, based on the product master 106a, product unit price master 106b, journal entry definition master 106c, and purchasing data 106e.

[0035] The second generation unit 102d generates second journal entry data for management accounting purchases, which associates the sales voucher number with the debit item, debit department, credit item, and credit department amount incurred, based on the product unit price master 106b, journal entry definition master 106c, and purchase data 106e.

[0036] The third generation unit 102e generates third journal data for sales for management accounting, which associates the sales slip number with the debit item, debit department, credit item, and credit department amount incurred, based on the product master 106a, product unit price master 106b, journal definition master 106c, and sales data 106f.

[0037] The fourth generation unit 102f generates fourth journal entry data for sales for management accounting, which associates the sales slip number with the purchasing department's debit item, debit department, credit item, and credit department amount, based on the product master 106a, product unit price master 106b, journal entry definition master 106c, and sales data 106f.

[0038] The determining unit 102g determines whether the gross profit is calculated for the foreign transaction item or for each department based on the operation information input by the operator via the input device 112.

[0039] The calculation unit 102h calculates the gross profit for each department based on the specific department identification master 106d and the journal data. The calculation unit 102h calculates the gross profit for foreign transactions. Specifically, the calculation unit 102h calculates the gross profit for foreign transaction items based on the purchase data 106e and the sales data 106f.

[0040] The display output control unit 102i outputs a financial accounting screen including the gross profit for each department calculated by the calculation unit 102h to the output device 114. The display output control unit 102i outputs a financial accounting screen including the gross profit for the foreign transaction item calculated by the calculation unit 102h to the output device 114.

[0041] [2. Processing performed by the management accounting device] Next, we will explain the processing executed by the management accounting device 100. Figure 8 is a flowchart showing an overview of the processing executed by the management accounting device 100.

[0042] As shown in FIG. 8, the purchase data generating unit 102a generates purchase journal data based on the contents input by the operator via the input device 112 and the purchase data 106e (step S1).

[0043] Figure 9 is a diagram showing an example of a journal data table for purchase journal data. In the journal data table T10 shown in Figure 9, the debit account item "Purchases," the debit department "Purchasing Department," the amount "900 yen," the credit account item "Accounts Payable," the credit department "-," and the amount "900 yen" are associated with journal table No. "1." Specifically, the purchase data generation unit 102a generates the journal data table T10 in which the Purchasing Department purchases from a supplier for 900 yen, based on the information entered by the operator via the input device 112.

[0044] Next, the sales data generating unit 102b generates accounting data for sales when a product is sold to the sales department based on the content input by the operator via the input device 112 and the purchase data 106e (step S2).

[0045] Fig. 10 is a diagram showing an example of a journal data table for sales journal data. In the journal data table T11 shown in Fig. 10, the debit account item "Accounts Receivable", the debit department "-", the amount "¥1,500", the credit account item "Sales", the credit department "Sales", and the amount "¥1,500" are associated with journal table No. "2".

[0046] Thereafter, based on the product master 106a, product unit price master 106b, journal entry definition master 106c and purchasing data 106e, when the purchasing department sells products purchased from suppliers to the sales department, the first generation unit 102c generates first journal entry data for sales for management accounting, in which the sales slip number is associated with the purchasing department's debit account, debit department, credit account and amount incurred in the credit department (step S3).

[0047] Next, the second generation unit 102d generates second journal entry data for management accounting purchases, which associates the sales voucher number with the debit item, debit department, credit item, and credit department amount incurred, based on the product unit price master 106b, journal entry definition master 106c, and purchase data 106e (step S4).

[0048] FIG. 11 is a diagram illustrating an example of a journal data table for the first journal data and the second journal data. As shown in the first row of the journal data table T12 in FIG. 11, the first generation unit 102c generates the first journal data using information indicating that the purchasing department has recorded the purchase for internal sales in the product master data 106a as an internal sales item, the purchase data 106e, and the standard unit price of "¥1,200" in the product unit price master data 106b. Specifically, the first generation unit 102c associates the debit account item "Miscellaneous," the department "-," and the amount "¥1,200" with the credit account item "Management Accounting Sales," and the credit department's department "Purchasing Department" and the amount "¥1,200" with the journal table No. "A" that is the first journal data. In this case, the first generation unit 102c generates the journal table No. "A" that is the first journal data.

[0049] Furthermore, as shown in the second row of the journal data table T12 in FIG. 11, the second generation unit 102d generates second journal data using information indicating that the transaction is an internal purchase by the Sales Department, which is the same department as the sales slip, the purchase data 106e, and the standard unit price "¥1,200" in the product unit price master 106b. Specifically, the second generation unit 102d generates the second journal data by associating the debit account "Management Accounting Purchases," the debit department "Sales Department," the debit amount "¥1,200," the credit account "Miscellaneous," the credit department "-," and the amount "¥1,200" with the journal table No. "B," which is the second journal data. Note that the journal data table T12 is not recorded on the transaction slip because it is an internal transaction in which the Sales Department purchases merchandise from the Purchasing Department.

[0050] Returning to FIG. 8, the description of step S5 and subsequent steps will be continued. Thereafter, the third generation unit 102e generates third journal entry data for sales for management accounting, which associates the sales slip number with the debit item, debit department, credit item, and credit department amount incurred, based on the product master 106a, product unit price master 106b, journal entry definition master 106c, and sales data 106f.

[0051] Next, the fourth generation unit 102f generates fourth journal entry data for sales for management accounting, which associates the sales slip number with the purchasing department's debit item, debit department, credit item, and credit department amount, based on the product master 106a, product unit price master 106b, journal entry definition master 106c, and sales data 106f (step S6).

[0052] 12 is a diagram showing an example of a journal data table for the third journal data and the fourth journal data. As shown in the first row of the journal data table T13 shown in FIG. 12, the third generation unit 102e generates the third journal data using information indicating that the sales department, which is the same department as the sales slip, recorded an internal purchase and the amount "1,500 yen" in the sales data 106f. Specifically, the third generation unit 102e generates the third journal data by associating the debit account item "Miscellaneous," the department "-," and the amount "1,500 yen," the credit account item "Management Accounting Sales," and the credit department "Sales Department" and the amount "1,500 yen," with the journal table No. "C" that is the third journal data.

[0053] 12, the fourth generation unit 102f generates fourth journal data by using information indicating that the purchase for internal sales is recorded by the purchasing department based on the internal sales purchasing department in the product master 106a and the purchase unit price of "1,000 yen" in the product unit price master 106b. Specifically, the fourth generation unit 102f generates the fourth journal data by associating the debit account item "Management Accounting Purchases," the debit department item "Purchasing Department," the debit amount "1,000 yen," the credit account item "Miscellaneous," the credit department item "-" and the amount "1,000 yen" with the journal table No. "D" which is the fourth journal data.

[0054] In this way, when the sales department posts sales, the management accounting apparatus 100 generates the journal posting source data for internal sales and internal purchases shown in FIG.

[0055] Fig. 13 is a diagram showing an example of a journal data table in the journal data. In addition to purchase data and sales data, the journal data table T14 shown in Fig. 13 includes journal table Nos. "A" to "D" generated by the first generation unit 102c, the second generation unit 102d, the third generation unit 102e, and the fourth generation unit 102f, respectively.

[0056] Returning to FIG. 8, the description of step S7 and subsequent steps will be continued. In step S7, the determination unit 102g determines whether or not to perform gross profit calculation using foreign transaction items without using the management accounting items of the journalized source data, depending on the operation content input by the operator via the input device 112. If the determination unit 102g determines that gross profit calculation should be performed using foreign transaction items (step S7: Yes), the management accounting apparatus 100 proceeds to step S8. On the other hand, if the determination unit 102g determines that gross profit calculation should not be performed using foreign transaction items (step S7: No), the management accounting apparatus 100 proceeds to step S10, which will be described later.

[0057] In step S8, the calculation unit 102h calculates the gross profit for the foreign transaction. Specifically, the calculation unit 102h calculates the gross profit for the foreign transaction item based on the purchase data 106e (see, for example, the journal data table T10 in FIG. 9) and the sales data 106f (see, for example, the journal data table T11 in FIG. 10).

[0058] Next, the display output control unit 102i outputs a financial accounting screen including the gross profit of the foreign transaction item calculated by the calculation unit 102h to the output device 114 (step S9).

[0059] FIG. 14 is a diagram showing an example of a financial accounting screen displayed by the output device 114. As shown in the financial accounting screen P1 in FIG. 14, the calculation unit 102h calculates "600" as the company's gross profit by subtracting "900" from the sales department's purchases of "1,500" by the purchasing department. The display output control unit 102i displays the financial accounting screen P1 including the gross profit of "600" for the foreign transaction account calculated by the calculation unit 102h. This allows the operator to grasp the company's gross profit. After step S9, the management accounting device 100 terminates this processing.

[0060] Returning to FIG. 8, the description of step S10 and subsequent steps will be continued. In step S10, the calculation unit 102h calculates gross profit by department based on the specific department discrimination master 106d and the journal data (for example, the journal data table T12 in FIG. 11 and the journal data table T13 in FIG. 12).

[0061] Next, the display output control unit 102i outputs a financial accounting screen including the gross profit for each department calculated by the calculation unit 102h to the output device 114 (step S11).

[0062] FIG. 15 is a diagram showing an example of a financial accounting screen displayed by the output device 114. As shown on the financial accounting screen P2 in FIG. 15, the calculation unit 102h first calculates the financial accounting gross profit based on the management accounting purchases of each item. Specifically, as shown in FIG. 15, the calculation unit 102h calculates the gross profit, which is the total sales profit, for each of the sales department and the purchasing department. For example, in the case of the sales department, the calculation unit 102h calculates a gross profit of "300" for the sales department by subtracting the management accounting purchases of "1,200" from the management accounting sales of "1,500." In addition, in the case of the purchasing department, the calculation unit 102h calculates a gross profit of "200" for the sales department by subtracting the management accounting purchases of "1,000" from the management accounting sales of "1,200."

[0063] Furthermore, the calculation unit 102h calculates a financial accounting gross profit of "600" by subtracting the departmental total "2,100" obtained by adding the management accounting purchases "1,200" and "1,000" of the Sales Department and the Purchasing Department from the departmental total "2,700" obtained by adding the management accounting sales "1,500" and "1,200" of the Sales Department and the Purchasing Department, respectively, based on the management accounting purchases of the item. Thereafter, the calculation unit 102h refers to the specific department discrimination master 106d and calculates the amount obtained by subtracting the gross profits "300" and "200" of the Sales Department and the Purchasing Department, respectively, from the financial accounting gross profit "600" as the management headquarters gross profit of "100."

[0064] Note that in Figure 15, the gross profit is checked by department, so it may not be the same as the financial accounting gross profit (for example, 600 yen). For example, if the purchase price in the product unit price master 106b is 1,000 yen and the actual overseas purchase by the purchasing department is 900 yen, there will be a difference of 100 yen between the financial accounting gross profit and the management accounting gross profit. For this reason, the management accounting device 100 can record and manage the difference of 100 yen between the financial accounting gross profit and the management accounting gross profit for a specific department, the management headquarters. After step S11, the management accounting device 100 ends this processing.

[0065] According to the embodiment described above, the first generation unit 102c, the second generation unit 102d, the third generation unit 102e, and the fourth generation unit 102f each generate the first journal data, the second journal data, the third journal data, and the fourth journal data, so that gross profit by department can be determined simply by recording the transaction slips for purchases and sales in foreign transactions.

[0066] Furthermore, according to the embodiment, at the time when the sales data 106f is recorded by the operator, the first generation unit 102c, the second generation unit 102d, the third generation unit 102e and the fourth generation unit 102f each generate the first journal entry data, the second journal entry data, the third journal entry data and the fourth journal entry data, respectively, which reduces the burden of recording transaction vouchers and, since only external transactions need to be recorded and the figures confirmed, the company can ultimately achieve earlier monthly closing.

[0067] Furthermore, according to the embodiment, the calculation unit 102h calculates the gross profit by department at the time the sales data 106f is recorded by the operator, and therefore, by recording the accounting entries for internal transactions behind the recording of external transactions, the gross profit by department can be grasped.

[0068] Furthermore, according to the embodiment, when the determination unit 102g determines that the gross profit should be calculated for the foreign transaction item, the calculation unit 102h calculates the gross profit for the foreign transaction item based on the purchase data 106e and the sales data 106f, whereas when the determination unit 106g determines that the gross profit should be calculated by department, the calculation unit 102h calculates the gross profit by department, thereby enabling the operator to calculate the desired gross profit.

[0069] Furthermore, according to the embodiment, the calculation unit 102h refers to the master 106d for identifying specific departments and calculates the gross profit of the management headquarters by subtracting the gross profit of each of the sales department and the purchasing department from the financial accounting gross profit, so that the gross profit of a specific department can also be calculated, and the profits between departments can be grasped.

[0070] Furthermore, according to the embodiment, the display output control unit 102i outputs to the output device 114 a financial accounting screen P2 including the gross profit of the foreign transaction item calculated by the calculation unit 102h, so that the operator can intuitively grasp the gross profit for each department.

[0071] [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 the achievement of SDGs Goals 8 and 9.

[0072] 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.

[0073] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to Goal 16 of the SDGs.

[0074] 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.

[0075] 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.

[0076] 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.

[0077] Furthermore, with regard to the management accounting 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.

[0078] For example, all or any part of the processing functions of the management accounting apparatus 100, particularly those performed by the control unit, 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 recorded 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 management accounting apparatus 100 as needed. That is, a computer program is recorded 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. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0079] Furthermore, this computer program may be stored in an application program server connected to the management accounting apparatus 100 via any network, and all or part of it may be downloaded as needed.

[0080] 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.

[0081] 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 structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. 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, can use well-known configurations and procedures.

[0082] The various databases stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0083] The management accounting 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 management accounting 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.

[0084] 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. [Industrial Applicability]

[0085] The present invention is useful in wholesale and commercial businesses. [Explanation of symbols]

[0086] 100 Management accounting equipment 102 Control section 102a Purchase data generation unit 102b Sales data generation section 102c 1st generation part 102d 2nd generation part 102e 3rd generation part 102f 4th generation part 102g Judgment part 102h calculation section 102i Display output control section 104 Communication interface unit 106 Storage section 106a Product Master 106b Product unit price master 106c Journal entry definition master 106d Master for identifying specific departments 106e Purchase Data 106f Sales Data 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A management accounting device including a control unit, A product master that associates product names and internal purchasing departments for each product code, A product unit price master that associates the standard cost unit price and purchase unit price for each product code, A journal entry definition master in which at least a definition name and a general account item are associated with each definition code; Purchase data that associates supplier, product, department and amount for each purchase slip number, Sales data that corresponds to customer, product, department and amount for each sales slip number, is accessible to The control unit a first generation unit that generates first journal data of sales for management accounting, in which the sales slip number is associated with the debit item, the debit department, the credit item, and the amount of the credit department, of the purchasing department, based on the product master, the product unit price master, the journal definition master, and the purchase data; a second generation unit that generates second journal entry data for management accounting purchases, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount, based on the commodity master, the commodity unit price master, the journal entry definition master, and the purchase data; a third generation unit that generates third journal data for management accounting sales, in which the sales slip number is associated with the debit item, the debit department, the credit item, and the amount of the credit department, based on the product master, the product unit price master, the journal definition master, and the sales data; a fourth generation unit that generates fourth journal data for management accounting sales, in which the sales slip number is associated with the debit item, the debit department, the credit item, and the amount of the credit department, of the purchasing department, based on the product master, the product unit price master, the journal definition master, and the sales data; Equipped with A management accounting device characterized by:

2. 2. The management accounting device according to claim 1, the first generation unit, the second generation unit, the third generation unit, and the fourth generation unit generate the first journal data, the second journal data, the third journal data, and the fourth journal data, respectively, at a timing when the sales data is recorded; A management accounting device characterized by:

3. 3. The management accounting device according to claim 2, The control unit a calculation unit that calculates gross profit by department at the timing when the sales data is recorded based on the purchase data, the sales data, the first journal entry data, the second journal entry data, the third journal entry data, and the fourth journal entry data; Further provided with A management accounting device characterized by:

4. 4. The management accounting device according to claim 3, The control unit a determination unit that determines whether gross profit calculation is for an external transaction item or for each department based on operation information input from the outside; Furthermore, The calculation unit If the determination unit determines that the gross profit is to be calculated for the foreign transaction item, the gross profit for the foreign transaction item is calculated based on the purchase data and the sales data, If the determination unit determines that the gross profit is to be calculated by the department, the gross profit is calculated by the department. A management accounting device characterized by:

5. 5. The management accounting device according to claim 4, A master for identifying specific departments that corresponds specific department names to each department code, is more accessible to The calculation unit If the determination unit determines that the gross profit is to be calculated by department, the gross profit of the specific department is further calculated by referring to the specific department determination master. A management accounting device characterized by:

6. 6. The management accounting device according to claim 5, The calculation unit If the determination unit determines that the gross profit is to be calculated by department, a financial accounting gross profit is calculated based on the purchase data, the sales data, the first journal entry data, the second journal entry data, the third journal entry data, and the fourth journal entry data; The gross profit of the specific department is calculated by subtracting the gross profit of each department from the gross profit of the financial accounting. A management accounting device characterized by:

7. 7. The management accounting device according to claim 6, The control unit a display output control unit that outputs a financial accounting screen including the gross profit by department calculated by the calculation unit to a monitor; Further provided with A management accounting device characterized by:

8. 8. The management accounting device according to claim 7, The financial accounting screen includes: Including the gross profit of the specific division, A management accounting device characterized by:

9. A management accounting method executed by a management accounting device having a control unit, The management accounting device A product master that associates product names and internal purchasing departments for each product code, A product unit price master that associates the standard cost unit price and purchase unit price for each product code, A journal entry definition master in which at least a definition name and a general account item are associated with each definition code; Purchase data that associates supplier, product, department and amount for each purchase slip number, Sales data that corresponds to customer, product, department and amount for each sales slip number, is accessible to Executed by the control unit, a first generation step of generating first journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount of the purchasing department, based on the commodity master, the commodity unit price master, the journal definition master, and the purchase data; a second generation step of generating second journal entry data for management accounting purchases, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount incurred, based on the commodity master, the commodity unit price master, the journal entry definition master, and the purchase data; a third generation step of generating third journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and amount of credit department incurred, based on the product master, the product unit price master, the journal definition master, and the sales data; a fourth generation step of generating fourth journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount of the purchasing department, based on the commodity master, the commodity unit price master, the journal definition master, and the sales data; containing, A management accounting method characterized by:

10. A management accounting program to be executed by a management accounting device having a control unit, The management accounting device A product master that associates product names and internal purchasing departments for each product code, A product unit price master that associates the standard cost unit price and purchase unit price for each product code, A journal entry definition master in which at least a definition name and a general account item are associated with each definition code; Purchase data that associates supplier, product, department and amount for each purchase slip number, Sales data that corresponds to customer, product, department and amount for each sales slip number, is accessible to To cause the control unit to execute a first generation step of generating first journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount of the purchasing department, based on the commodity master, the commodity unit price master, the journal definition master, and the purchase data; a second generation step of generating second journal entry data for management accounting purchases, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount incurred, based on the commodity master, the commodity unit price master, the journal entry definition master, and the purchase data; a third generation step of generating third journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and amount of credit department incurred, based on the product master, the product unit price master, the journal definition master, and the sales data; a fourth generation step of generating fourth journal data of sales for management accounting, in which the sales slip number is associated with the debit item, debit department, credit item, and credit department amount of the purchasing department, based on the commodity master, the commodity unit price master, the journal definition master, and the sales data; containing, A management accounting program featuring:

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