Cash flow planning device, cash flow planning method, and cash flow planning program

Abstract

To create, accurately and with a low load, a tentative journal scheduled for a cash flow at acquisition of a budget containing a non-accounting title.SOLUTION: A cash flow schedule creation device of an embodiment includes budget accept processing means which accepts input of budget data containing a settlement term, a general account title containing a non-accounting title, an auxiliary title, and the amount of money for each month, and refers to a budget accepting journal definition master with the general account title and the auxiliary title as keys on the basis of the budget data, to create journal data scheduled for a cash flow containing occurrence date, a credit / debit classification, a general account title, an auxiliary title, an auxiliary breakdown title, and the amount of money calculated based on the amount of money for a target month of the budget data, a classification of the amount of money of a fund obtained from the budget accepting journal definition master, a fund allocation month, a fund allocation rate, and the calculated amount of money.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a cash flow scheduling device, a cash flow scheduling method, and a cash flow scheduling program. [Background technology]

[0002] For example, one of the challenges facing many companies is to predict as accurately as possible a cash flow plan that includes non-accounting items. Conventionally, there is a device for creating a cash flow plan, for example, as disclosed in Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2022-117401 Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not describe anything about creating provisional journal entries for cash flow plans accurately and with low overhead when importing budgets that include non-accounting items.

[0005] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a cash flow schedule creation device, a cash flow schedule creation method, and a cash flow schedule creation program that are capable of creating provisional journal entries for cash flow plans with low load and accuracy when importing budgets that include non-accounting items. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cash flow forecast creation device equipped with a control unit, wherein the control unit is configured to be able to access a budget acceptance journal entry definition master in which general account items including non-accounting items, subsidiary items, fund debit items, fund debit subsidiary items, fund debit subsidiary sub-items, fund credit items, fund credit subsidiary items, fund credit subsidiary sub-items, fund amount categories specifying cash flow of a fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and their fund accounting rates are associated and registered, and the device is equipped with a budget acceptance processing means for inputting budget data including the settlement period, general account items, subsidiary items, and amounts for each month, and, based on the budget data, referring to the budget acceptance journal entry definition master using the general account items and subsidiary items as keys, and creating journal entry data for the cash flow forecast including the occurrence date, debit / credit category, general account items, subsidiary items, subsidiary sub-items, the amount for the target month of the budget data, the fund amount category, the fund accounting month, the fund accounting rate, and an amount calculated based on the calculation amount.

[0007] In addition, according to one aspect of the present invention, the fund amount category includes "budget," "calculated amount," or "budget minus calculated amount," and if the fund amount category is "budget," the amount of the journal data is calculated by multiplying the amount for the target month of the budget data by the fund accounting ratio for the fund accounting month; if the fund amount category is "calculated amount," the amount is calculated by multiplying the amount for the target month of the budget data by the calculated amount by the fund accounting ratio for the fund accounting month; and if the fund amount category is "budget minus calculated amount," the amount is calculated by (amount for the target month of the budget data - (deduction amount calculated by multiplying the "amount" of the general account item of the budget data that becomes the calculated general account item for the same month by the calculated amount)) by the fund accounting ratio for the fund accounting month.

[0008] According to another aspect of the present invention, the non-accounting items may include the number of contracts and the number of deliveries.

[0009] According to one aspect of the present invention, the control unit is configured to be able to access a monthly period master in which the accounting period, month, and monthly start date are registered in association with each other, and the budget acceptance processing means may obtain the monthly start date from the monthly period master using the accounting period and month of the budget data as keys on the date on which the journal data is generated, and set the obtained monthly start date to a date obtained by adding the number of months in the fund accounting month.

[0010] According to another aspect of the present invention, the control unit may further include a cash flow schedule creation unit that creates a cash flow schedule based on the journal data.

[0011] According to another aspect of the present invention, the cash flow schedule creation device may be used in the real estate sales industry or the bridal industry.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cash flow forecasting method executed by an information processing device having a control unit, wherein the control unit is configured to be able to access a budget acceptance journal entry definition master that is registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories that specify cash flow of a fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and their fund accounting ratios. The control unit executes a budget acceptance processing step of inputting budget data including the settlement period, general account item, sub-item, and amount for each month, and based on the budget data, referring to the budget acceptance journal entry definition master using the general account item and sub-item as keys, to create journal entry data for the planned cash flow including the date of occurrence, debit / credit classification, general account item, sub-item, sub-sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount.

[0013] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cash flow forecast creation program to be executed by an information processing device having a control unit, wherein the control unit is configured to be able to access a budget acceptance journal entry definition master in which general account items including non-accounting items, subsidiary items, fund debit items, fund debit subsidiary items, fund debit subsidiary item breakdown items, fund credit items, fund credit subsidiary items, fund credit subsidiary item breakdown items, fund amount categories specifying cash flow of a fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and their fund accounting ratios are associated and registered. The control unit inputs budget data including the settlement period, general account item, sub-item, and amount for each month, and based on the budget data, refers to the budget acceptance journal entry definition master using the general account item and sub-item as keys, and creates journal entry data for the cash flow plan including the occurrence date, debit / credit classification, general account item, sub-item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount. [Effects of the Invention]

[0014] According to the present invention, it is possible to accurately create provisional journal entries for cash flow plans with low overhead when importing budgets that include non-accounting items. [Brief explanation of the drawings]

[0015] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a cash flow schedule creation device. [Figure 2] FIG. 2 is a diagram illustrating an example of the configuration of the budget acceptance journal entry definition master. [Figure 3] FIG. 3 is a diagram illustrating an example of the configuration of the monthly period master. [Figure 4] FIG. 4 is a flowchart illustrating the overall processing flow of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 5]FIG. 5 is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 8] FIG. 8 is a flowchart illustrating the overall processing flow of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 9A] FIG. 9A is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 9B] FIG. 9B is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 9C] FIG. 9C is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 9D] FIG. 9D is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the cash flow schedule creation device according to this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0016] Hereinafter, embodiments of a cash flow scheduling device, a cash flow scheduling method, and a cash flow scheduling 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.

[0017] [1. Overview] For example, one of the challenges facing many companies is forecasting cash flow plans, including non-accounting items, as precisely as possible. In particular, in real estate sales and bridal businesses, there are many deposits that are not linked to sales, such as deposits, and creating a cash flow forecast is a significant burden. In addition, because the content is complex, many companies create the forecast based on the experience of their financial staff, which can sometimes make it difficult to clearly show the basis for the forecast, which has also been an issue.

[0018] Additionally, while there are many systems that can automatically generate cash flow results, cash flow forecasts often rely on the experience and forecasts of accounting and finance. Also, as basic information for creating plans, it is necessary to confirm cash flow plans with the sales department, but despite this, things often do not go as planned, and there are many cases where the amount of effort is not enough to justify the lack of accuracy.

[0019] Therefore, in this embodiment, by defining the journal entry items for the cash flow plan, the expected deposit and withdrawal amounts, and the recording month and ratio in the master for each budget item including non-accounting items, provisional journal entries for the cash flow plan can be created accurately and with low load when importing a budget including non-accounting items.In addition, this embodiment also supports the calculation of deposit amounts such as deposits at the time of signing a contract from non-accounting information such as the "number of contracts."

[0020] According to this embodiment, the budget is always created with confirmation from each department, and the accounting department is also aware of the current month's uncollected payment rate, so by multiplying the budget by the uncollected payment rate, it is possible to create a simple payment schedule linked to the budget. Furthermore, by multiplying by a certain ratio, it is possible to divide the accounting month. Furthermore, by focusing on the non-accounting information such as the "number of contracts" that is used to set targets in the budget, it is possible to also handle payments that are not linked to sales, such as deposits at the time of signing a contract.

[0021] More specifically, this embodiment focuses on the relationship between budget formulation, which is an essential task, and cash inflows and outflows. For example, in addition to simply multiplying sales by the accounts receivable rate to create a cash-in schedule for the current month and the following month, a system has been established that automatically creates a cash-in schedule that is not linked to the P&L budget, such as deposits, from non-accounting budgets such as the number of contracts. In addition, by using the number of deliveries (number of implementations), it is also possible to create a cash-in schedule by excluding deposits that have already been received from the sales amount.

[0022] Cash flow plans are reviewed each time based on the most recent cash flow plans, but in this embodiment, especially for the initial plans created all at once at the beginning of the fiscal year, it is possible to create cash flow plans that are related to the formulated budget, rather than simply based on the experience of the financial staff, while reducing the burden.

[0023] The cash flow schedule creation device of the present invention can be applied to various industries, and is particularly suitable for use in the real estate sales industry and the bridal industry. In the following example, an example of application to the real estate sales industry will be described, but the present invention is not limited to this.

[0024] The cash flow planning device of the present invention has the following functions. (1) It has the function of registering the definition of planned cash flow journal entries for each budget item in the master and setting the cash amount, accounting month, and accounting ratio. (2) The system has the function of importing budget files created outside the system to create budget data, and also of creating provisional accounting data for cash flow plans, showing when and how much deposits and withdrawals will occur for each budget item, by referring to the above master data. (3) It has the function of creating a cash flow trend table from actual journal entry data before the base month, and from provisional journal entry data of planned cash flow after the base month.

[0025] [2. Configuration] An example of the configuration of a cash flow schedule creation device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of a cash flow schedule creation device 100.

[0026] The cash flow planning device 100 is a commercially available desktop personal computer. Note that the cash flow planning 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.

[0027] The cash flow schedule creation device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units included in the cash flow schedule creation device 100 are connected to each other so that they can communicate with each other via any communication path.

[0028] The communication interface unit 104 communicatively connects the cash flow schedule creation device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the cash flow schedule creation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data such as various master data described below may be stored in the server 200, for example.

[0029] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to achieve a pointing device function. 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.

[0030] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage 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, an optical disk, etc.

[0031] The storage unit 106 stores, for example, a budget acceptance journal entry definition master 106a, a monthly period master 106b, a work table 106c, budget data, journal data, a cash flow transition table, etc. Fig. 2 is a diagram showing an example of the configuration of the budget acceptance journal entry definition master 106a. Fig. 3 is a diagram showing an example of the configuration of the monthly period master 106b.

[0032] The budget acceptance journal entry definition master 106a is a master used when creating journal entry data, and as shown in Figure 2, can be composed of general account items including non-accounting items, subsidiary items, subsidiary detail items, fund debit items, fund debit subsidiary, fund debit detail, fund credit items, fund credit subsidiary, fund credit detail, fund amount classification specifying the budget cash flow, calculation general account items including non-accounting items, calculation amount, fund recording month, and the fund recording ratio, and a table in which they are registered in association with each other.

[0033] The "Funding amount category" is used to specify the budget cash flow, and is categorized as "0: Budget", "1: Calculated amount", or "2: Budget minus calculated amount". If "0: Budget", the imported budget will be used as the planned deposit / withdrawal amount. If "1: Calculated amount", the planned deposit / withdrawal amount will be calculated by multiplying the budget of the specified account by the specified amount. If "2: Budget minus calculated amount", the planned deposit / withdrawal amount will be calculated by subtracting the "number obtained by multiplying the budget of the specified account by the specified amount" from the imported budget.

[0034] "Funding Month / Funding Ratio" is set to allow control of the funding month and its ratio in cases where it is possible to predict that "90% of the budget will be collected in the current month, but about 10% may be collected in the following month" or in the case of credit transactions. "Funding Month" can be set to "0: Current Month" or "1: Next Month", and up to four settings (01 to 04) are possible.

[0035] In the example shown in the figure, the first line has the following: general account item "5000: Sales", subsidiary account "1: Land", debit fund item "1060: Current deposit", sub-debit fund item "5001: XX Bank", debit fund breakdown "1234: Account No. 1234", credit fund item "1130: Accounts receivable", fund amount classification "2: Deduct calculated amount from budget", calculated general account item "KN102: Number of deliveries", calculated amount "1,000,000", fund accounting month 01 "0: Current month", fund accounting ratio 01 "0.9", fund accounting month 02 "1: Next month", fund accounting ratio 02 "0.1".

[0036] The second line contains the total account item "7024: Advertising expenses", debit account "3507: Accounts payable", credit account "1060: Current deposit", credit subsidy "5001: XX Bank", credit breakdown "1234: Account No. 1234", fund amount classification "0: Budget", fund accounting month 01 "1: Next month", and fund accounting ratio 01 "1".

[0037] The third line contains the total account item "KN101: Number of contracts", debit fund item "1060: Current deposit", debit fund subsidy "5001: XX Bank", debit fund breakdown "1234: Account No. 1234", credit fund item "3509: Advance payment", fund amount classification "1: Calculated amount", calculated total account item "KN101: Number of contracts", calculated amount "1,000,000", fund accounting month 01 "0: Current month", and fund accounting ratio 01 "1".

[0038] The monthly period master 106b is a master referenced when setting the date of occurrence of journal data, and can be configured as a table in which accounting periods, monthly numbers, and monthly start dates are associated and registered, as shown in Fig. 3. In the example shown in the figure, the first line has accounting period "56," monthly number "1," and monthly start date "2023 / 04 / 01," and the second line has accounting period "56," monthly number "2," and monthly start date "2023 / 05 / 01."

[0039] The work table 106c is a table for use as a work area for the control unit 102, and work data (intermediate data) etc. are generated, and for example, temporary work (see Figure 9A) and journal data work (see Figure 9C) etc. are generated (expanded).

[0040] Budget data may include the accounting period, general account items, sub-account items, sub-sub-detailed items, and budget amounts for each month 1 to 12 (e.g., April to March). For non-accounting items such as item counts, the "budget amount" is set to the number of items. For example, if the number of items is 10, the budget amount is set to 10.

[0041] The journal data may include the date of occurrence, document type, debit or credit type, general account item, sub-item, sub-sub-item, and amount.

[0042] The control unit 102 is a CPU or the like that performs overall control of the cash flow schedule creation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

[0043] The control unit 102 is configured to be able to access the budget acceptance journal entry definition master 106a, monthly period master 106b, work table 106c, budget data, journal data, cash flow transition table, etc. stored in the memory unit 106. The budget acceptance journal entry definition master 106 data and cash flow transition table may be provided in another location (for example, the server 200) as long as they are accessible by the control unit 102.

[0044] The control unit 102 conceptually includes a master maintenance unit 102a, a budget acceptance processing unit 102b, a cash flow transition table creation unit 102c, and a screen display control unit 102d.

[0045] The master maintenance unit 102a performs editing such as registering, adding, modifying, and deleting data in the budget acceptance journal entry definition master 106a and the monthly period master 106b, for example, in response to operator operations on the master maintenance screen (see Figure 5) displayed on the monitor 114.

[0046] The budget acceptance processing unit 102b, for example, inputs budget data including the settlement period, general account items including non-accounting items, subsidiary items, and amounts for each month in response to operator operations on the management budget acceptance screen (see Figure 6) displayed on the monitor 114, and stores this in the memory unit 106. Based on the budget data, the budget acceptance processing unit 102b references the budget acceptance journal entry definition master 106a using the general account items and subsidiary items as keys, and creates provisional journal entry data for the cash flow plan including the date of occurrence, debit / credit classification, general account item, subsidiary item, subsidiary breakdown item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount, and registers this in the memory unit 106.

[0047] In this case, the fund amount category may include "budget," "calculated amount," or "budget minus calculated amount," and the budget acceptance processing unit 102b may calculate the "amount" of the journal data as follows: if the fund amount category is "budget," the amount for the target month of the budget data x the fund accounting rate for the fund accounting month; if the fund amount category is "calculated amount," the amount may be calculated as follows: amount for the target month of the budget data x calculated amount x fund accounting rate for the fund accounting month; and if the fund amount category is "budget minus calculated amount," the amount may be calculated as follows: (amount for the target month of the budget data - (deduction amount calculated as "amount" of the total account item in the budget data that becomes the calculated total account item for the same month x calculated amount)) x fund accounting rate for the fund accounting month. Non-accounting items may include the number of contracts and the number of deliveries.

[0048] The budget acceptance processing unit 102b may obtain the monthly start date from the monthly period master 106b on the date on which the journal data is generated, using the fiscal year and month of the budget data as keys, and set the date obtained by adding the number of months in the fund recording month to the obtained monthly start date.

[0049] The cash flow trend table creation unit 102c creates a cash flow schedule based on the journal data in response to, for example, an operator's operation on the cash flow schedule creation screen displayed on the monitor 114, displays it, and stores it in the memory unit 106.

[0050] The screen display control unit 102d controls the display of various screens (for example, a master maintenance screen, a management budget acceptance screen, etc.) displayed on the monitor 114 and the reception of inputs.

[0051] [3. Specific Examples] 1 to 9E, a specific example of the processing performed by the control unit 102 of the cash flow schedule creation device 100 in this embodiment will be described.

[0052] (3-1. Overall processing) 4 is a flowchart illustrating an outline of the overall processing by the control unit 102 of the cash flow schedule creation device 100 according to the present embodiment. The outline of the overall processing by the control unit 102 of the cash flow schedule creation device 100 will be described with reference to FIG.

[0053] 4, the master maintenance unit 102a executes a budget acceptance journal definition master maintenance process (step S1). Specifically, in the budget acceptance journal definition master maintenance process, the master maintenance unit 102a sets data in the budget acceptance journal definition master 106a in response to an operator's operation on the budget acceptance journal definition master maintenance screen (see FIG. 5) displayed on the monitor 114, for example.

[0054] The budget acceptance processing unit 102b executes the management budget acceptance processing (step S2). Specifically, in the management budget acceptance processing, the budget acceptance processing unit 102b inputs budget data including the settlement period, general account item, sub-item, and amount for each month in response to, for example, an operator's operation on the management budget acceptance screen (see FIG. 6) displayed on the monitor 114, and stores the input data in the storage unit 106. Based on the budget data, the budget acceptance processing unit 102b references the budget acceptance journal entry definition master 106a using the general account item and sub-item as keys to create journal entry data for the cash flow plan including the occurrence date, debit / credit classification, general account item, sub-item, sub-sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount, and registers the created journal entry data in the storage unit 106.

[0055] The cash flow table creation unit 102c executes a cash flow table creation process (step S3). Specifically, in the cash flow table creation process, the cash flow table creation unit 102c creates a cash flow table based on the journal data registered in the memory unit 106a in response to an operator's operation on a cash flow table creation screen (not shown) displayed on the monitor 114, and displays and stores the created cash flow table in the memory unit 106.

[0056] (3-2. Sample data) 5 to 10 are diagrams showing sample data for explaining a specific example of the processing performed by the control unit 102 of the cash flow schedule creation device 100 in this embodiment. A specific example of the processing performed by the control unit 102 of the cash flow schedule creation device 100 in this embodiment will be described with reference to FIGS. 5 to 9E. The following examples will be explained using example data from the budget acceptance journal entry definition master 106a in FIG. 2 and the monthly period master 106b in FIG. 3.

[0057] (S1: Budget receipt journal entry definition master maintenance processing) A specific example of the budget acceptance journal entry definition master maintenance process will be described with reference to Fig. 5. The master maintenance unit 102a sets data in the budget acceptance journal entry definition master 106a in response to, for example, an operator's operation on the budget acceptance journal entry definition master maintenance screen (see Fig. 5) displayed on the monitor 114.

[0058] Fig. 5 is a diagram showing a display example of a budget acceptance journal entry definition master maintenance screen. The operator inputs data on the budget acceptance journal entry definition master maintenance screen shown in Fig. 5 and presses a registration button (not shown), whereby the master maintenance unit 102a registers, for example, data such as that shown in the budget acceptance journal entry definition master 106a in Fig. 2 above.

[0059] (S2: Control budget acceptance process) A specific example of the management budget acceptance process will be described with reference to Figures 6 to 9D. The budget acceptance processing unit 102b, for example, inputs budget data including the settlement period, general account items including non-accounting items, subsidiary items, and amounts for each month in response to an operator's operation on the management budget acceptance screen (see Figure 6) displayed on the monitor 114, and stores the input data in the storage unit 106. Based on the budget data, the budget acceptance journal entry definition master 106a is referenced using the general account items and subsidiary items as keys to create journal entry data for the cash flow plan including the occurrence date, debit / credit classification, general account items, subsidiary items, subsidiary breakdown items, the amount for the target month of the budget data, the fund amount classification, fund recording month, fund recording ratio, and an amount calculated based on the calculation amount, and registers the created journal entry data in the storage unit 106.

[0060] The fund amount category is "budget," "calculated amount," or "budget minus calculated amount." If the fund amount category is "budget," the budget acceptance processing unit 102b calculates the "amount" of the journal data as the amount for the target month of the budget data × the fund accounting rate for the fund accounting month, if the fund amount category is "calculated amount," it may calculate it as the amount for the target month of the budget data × calculated amount × the fund accounting rate for the fund accounting month, or if the fund amount category is "budget minus calculated amount," it may calculate it as (amount for the target month of the budget data - (deduction amount calculated as "amount" for the target month of the general account item of the budget data that becomes the calculated general account item for the same month × calculated amount)) × the fund accounting rate for the fund accounting month.

[0061] In addition, the budget acceptance processing unit 102b may obtain the monthly start date from the monthly period master 106b using the fiscal year end and month of the budget data as keys for the "occurrence date" of the journal data, and set the date obtained by adding the number of months in the fund recording month to the obtained monthly start date.

[0062] FIG. 6 is a diagram showing an example of the display of the management budget acceptance screen. The management budget acceptance screen has fields for specifying the specified path to import the budget file and the voucher category of the journal data, and an execute button (not shown). In the example shown in the figure, the specified path is "¥¥obicsrv¥receive¥yosan.xlsx (default setting)" and the voucher category is "20: Provisional journal entry for planned cash flow." When the execute button (not shown) is pressed, the budget acceptance processing unit 102b imports the budget file from the specified path "¥¥obicsrv¥receive¥yosan.xlsx" and stores the budget data in the memory unit 106. Based on the budget data, the budget acceptance processing unit 102b also creates journal entry data with the voucher category "20: Provisional journal entry for planned cash flow" and registers it in the memory unit 106a.

[0063] (Update summary) An outline of the process of creating journal data based on budget data will be described with reference to FIGS.

[0064] FIG. 7(A) shows an example of budget data, and FIG. 7(B) shows an example of monthly period master data 106b.

[0065] As shown in Figure 7(A), the budget data includes items such as the fiscal year, general account items including non-accounting items, subsidiary items, subsidiary breakdown items, and budget amounts for each month 1 to 12 (e.g., April to March) (Amount 1 to Amount 12: the numbers indicate the month). In the "Budget Amount" column, the number of items is set for non-accounting items such as the number of items. Items (1) to (6) in the figure are intended to make it easier to understand the correspondence with the journal data.

[0066] In the example shown in the figure, the first line has the accounting period "56," the general account item "5000: Sales," the sub-account "1: Land," and the budget amount for month 11 (February) "500,000,000 (4)." The second line has the accounting period "56," the general account item "7024: Advertising Expenses," the budget amount for month 1 (April) "1,000,000 (2)," the budget amount for month 2 (May) "1,000,000 (3)," the budget amount for month 11 (February) "1,000,000 (5)," and the budget amount for month 12 (March) "1,000,000 (6)." The third line has the accounting period "56", the general account item "KN101: Number of contracts", the budget amount for month 1 (April) "10(1)", and the budget amount for other months "0". The fourth line has the accounting period "56", the general account item "KN102: Number of deliveries", and the budget amount for month 11 (February) "10".

[0067] Fig. 8 is a diagram showing an example of journal data. The journal data includes the following items: occurrence date, slip category, debit / credit category, general account item, sub-account, sub-sub-detailed item, and amount. The journal data created for (1) to (6) of the budget data in Fig. 7 will be explained.

[0068] For (1), the accounting period is "56," the general account item is "KN101: Number of contracts," and the budget amount for month 1 (April) is "10." For this, the data shown on the first and second lines of the journal entry data is created. The first line has the occurrence date "2023 / 04 / 01," document type "20: Provisional entry for cash flow forecast," debit / credit type "0: Debit," general account item "1060: Current deposit," sub-account "5001: XX Bank," sub-detailed item "1234: Account No. 1234," and amount "10,000,000." The second line has the occurrence date "2023 / 04 / 01," document type "20: Provisional entry for cash flow forecast," debit / credit type "1: Credit," general account item "3509: Advance received," and amount "10,000,000."

[0069] Specifically, using the general account item "KN101: Number of contracts" as a key, the following are obtained from the budget acceptance journal entry definition master 106a: fund debit item "1060: Current deposit", fund debit subsidy "5001: XX Bank", fund debit breakdown "1234: Account No. 1234", fund credit item "3509: Advance payment", fund amount classification "1: Calculated amount", calculated general account item "KN101: Number of contracts", calculated amount "1,000,000", fund accounting month 01 "0: Current month", and fund accounting ratio 01 "1".

[0070] The acquired debit account "1060: Current Deposit," debit sub-account "5001: XX Bank," and debit breakdown "1234: Account No. 1234" are set on the debit side (line 1), and the credit account "3509: Advance Received" is set on the credit side (line 2). Also, since the acquired fund calculation category is "1: Calculated Amount," the "Amount" is calculated and set as follows: Month 1 amount "10" x acquired calculated amount "1,000,000" x acquired "Fund Accounting Ratio 01 "1" = 10,000,000. For the "Date of Acquisition," the budget data's accounting period "56" and month "1" are used as keys to obtain the start of the month "2023 / 04 / 01" from the monthly period master 106b, add the number of months for "Fund Accounting Month 01" (0: Current Month), and set to "2023 / 04 / 01."

[0071] For (2), the accounting period is "56," the general account item is "7024: Advertising Expenses," and the budget amount for month 1 (April) is "1,000,000." For this, the data shown on the third and fourth lines of the journal entry data is created. The third line shows the occurrence date "2023 / 05 / 01," the document type "20: Provisional Entry for Cash Flow Plan," the balance type "0: Debit," the general account item "3507: Accounts Payable," and the amount "1,000,000." The fourth line shows the occurrence date "2023 / 05 / 01," the document type "20: Provisional Entry for Cash Flow Plan," the balance type "0: Credit," the general account item "1060: Current Deposit," the subsidiary account "5001: XX Bank," the subsidiary breakdown account "1234: Account No. 1234," and the amount "1,000,000."

[0072] Specifically, using the general account item "7024: Advertising expenses" as a key, the following are obtained from the budget acceptance journal entry definition master 106a: debit account item "3507: Accounts payable", credit account item "1060: Current deposit", credit subsidy "5001: XX Bank", credit breakdown "1234: Account No. 1234", fund amount classification "0: Budget", fund accounting month 01 "1: Next month", and fund accounting ratio 01 "1".

[0073] The acquired debit account "3507: Accounts Payable" is set as the debit (line 3), and the acquired credit account "1060: Current Deposit," credit subsidy "5001: XX Bank," and credit breakdown "1234: Account No. 1234" are set as the credit (line 4). Also, since the acquired fund calculation category is "0: Budget" and fund accounting ratio 01 is "1," the budget data's Month 1 (April) amount "1,000,000" x fund accounting ratio 01 "1" = 1,000,000 is calculated and set. For the "Occurrence Date," the budget data's accounting period "56" and monthly number "1" are used as keys to obtain the start of the month "2023 / 04 / 01" from the monthly period master 106b, add the number of months for "Fund Accounting Month 01" ("1: Next Month"), and set "2023 / 05 / 01." As for (3), it is set in the same way as (2), so the explanation will be omitted.

[0074] For (4), the accounting period is "56", the general account is "5000: Sales", the sub-account is "1: Land", and the budget amount for month 11 (February) is "500,000,000". In response to this, the data shown in lines 7 to 10 of the journal entry data is created. Since the fund recording month is set to the current month and the following month, two sets of journal entry data are created. The seventh line has the date of occurrence "2024 / 02 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "0: Debit", general account item "1060: Current deposit", sub-account "5001: XX Bank", sub-detailed account "1234: Account No. 1234", amount "441,000,000". The eighth line has the date of occurrence "2024 / 02 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "1: Credit", general account item "1130: Accounts receivable", amount "441,000,000". The 9th line has the date of occurrence "2024 / 03 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "0: Debit", general account item "1060: Current deposit", sub-account "5001: XX Bank", sub-detailed account "1234: Account No. 1234", amount "49,000,000". The 10th line has the date of occurrence "2024 / 03 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "1: Credit", general account item "1130: Accounts receivable", amount "49,000,000".

[0075] Specifically, using the general account item "5000: Sales" and subsidiary account item "1: Land" as keys, the following are obtained from the budget acceptance journal entry definition master 106a: fund debit item "1060: Current deposit", fund debit subsidiary "5001: XX Bank", fund debit breakdown "1234: Account No. 1234", fund credit item "1130: Accounts receivable", fund amount classification "2: Deduct calculated amount from budget", calculated general account item "KN102: Number of deliveries", calculated amount "1,000,000", fund accounting month 01 "0: Current month", fund accounting ratio 01 "0.9", fund accounting month 02 "1: Next month", and fund accounting ratio 02 "0.1".

[0076] Set the acquired debit account "1060: Current deposit", debit sub-account "5001: XX Bank", and debit breakdown "1234: Account No. 1234" as the debit (lines 7 and 9), and the acquired credit account "1130: Accounts receivable" as the credit (lines 8 and 10).

[0077] Furthermore, the acquired fund calculation category is fund amount category "2: Deduct calculated amount from budget", the calculation general account item is "KN102: Number of deliveries", the calculation amount is "1,000,000", fund accounting month 01 is "0: Current month", fund accounting ratio 01 is "0.9", fund accounting month 02 is "1: Next month", and fund accounting ratio 02 is "0.1", so the amount for month 11 (February) is "500,000,000" - deduction amount (amount "10" of general account item "KN102: Number of deliveries" in the budget data which is the calculation general account item for the same month "KN102: Number of deliveries" x calculated amount "1,000,000") = 490,000,000. Of these, the "Amount" for the current month is calculated as 490,000,000 x current month's capital recording rate 01 "0.9" = 441,000,000, and set this on lines 7 and 8. The "Amount" for the next month is calculated as 490,000,000 x current month's capital recording rate 02 "0.1" = 49,000,000, and set this on lines 9 and 10.

[0078] For the "Occurrence Date", the budget data's accounting period "56" and month number "11" are used as keys to obtain the start of the month "2024 / 02 / 01" from the monthly period master 106b, and the number of months for "Funding Accounting Month 01" "0: current month" and "Funding Accounting Month 02" "1: next month" are added, and "2024 / 02 / 01" is set on the 7th and 8th lines, and "2024 / 03 / 01" is set on the 9th and 10th lines.

[0079] Note that (5) and (6) can be set in the same way as (2), so the explanation will be omitted.

[0080] (Update details) The process of creating journal data based on budget data will be described in detail with reference to FIGS. 9A to 9D.

[0081] 1. The budget data is processed in the order of amount 1 to amount 12 and stored in the temporary work of the work table 106c. If amount n≠0, the management month number is updated as n. Figure 9A shows an example of data expanded into the temporary work. The temporary work has the following items: accounting period, general account item, subsidiary account, subsidiary breakdown account, management month number, and amount. As shown in Figure 9(A), budget data where amount n≠0 is not expanded into the temporary work in the order of amounts 1 to 12.

[0082] 2. Data of the budget acceptance journal entry definition master 106a and monthly period master 106b is acquired under the following conditions shown in FIG. 9(B). "General Account" in Budget Acceptance Journal Definition Master 106a = "General Account" in Temporary Work "Sub-subject" of Budget Acceptance Journal Entry Definition Master 106a = "Sub-subject" of Temporary Work "Subsidiary breakdown subject" of Budget Acceptance Journal Entry Definition Master 106a = "Subsidiary breakdown subject" of Temporary Work "Financial period" of monthly period master 106b = "Financial period" of temporary work "Month number" of monthly period master 106b = "Management month number" of temporary work

[0083] 3. Processing is performed sequentially from the month of fund accounting month 01 in the budget acceptance journal entry definition master 106a, and the data is stored (looped) in the journal entry data work of the work table 106c. Figure 9C shows an example of data expanded in the journal entry data work. The journal entry data work has the following items: general account item, sub-account, sub-account breakdown item, occurrence date, fund debit item, fund debit subsidy, fund debit breakdown, fund credit item, fund credit subsidy, fund credit breakdown, and amount. The data in the temporary work is processed sequentially for fund accounting months 01 to 04 in the budget acceptance journal entry definition master 106a, and the data is stored in the journal entry data work.

[0084] For each item in the journal data work, set the data as follows. For "General account item," set the "General account item" of the temporary work. For "Subsidiary account," set the "Subsidiary account" of the temporary work. For "Subsidiary breakdown account," set the "Subsidiary breakdown account" of the temporary work. For "Occurrence date," set the date obtained by adding the number of months since "Funding appropriation month 01" of the budget acceptance journal entry definition master 106a to the "Monthly start date" of the monthly period master 106b. For "Funds debit item," set the "Funds debit item" of the budget acceptance journal entry definition master 106a. For "Funds debit subsidy," set the "Funds debit subsidy" of the budget acceptance journal entry definition master 106a. For "Funds debit breakdown," set the "Funds debit breakdown" of the budget acceptance journal entry definition master 106a. For "Funds credit item," set the "Funds credit item" of the budget acceptance journal entry definition master 106a. "Fund credit assistance" sets "Fund credit assistance" of the budget acceptance journal entry definition master 106a. "Fund credit breakdown" sets "Fund credit breakdown" of the budget acceptance journal entry definition master 106a.

[0085] The "amount" is calculated and set according to the "fund amount category" in the budget acceptance journal entry definition master 106a. If the "fund amount category" is "1: calculated amount," the calculation is "amount" of the temporary work × "calculated amount" in the budget acceptance journal entry definition master 106a × "fund appropriation rate 01" in the budget acceptance journal entry definition master 106a (rounded down to the nearest yen).

[0086] If "Fund amount classification" = "2: Deduct calculated amount from budget," the calculation is as follows: "Amount" in the temporary work - (@ Amount to be deducted × "Calculated amount" in the budget acceptance journal entry definition master 106a × "Fund appropriation rate 01" in the budget acceptance journal entry definition master 106a (rounded down)).

[0087] If the "fund amount category" is other than the above (0: includes budget), the calculation is made by multiplying the "amount" of the temporary work by the "fund appropriation rate 01" (rounded down) of the budget acceptance journal entry definition master 106a.

[0088] "@Deduction Amount" is the sum of the [Amount] of Temporary Work 2 extracted under the conditions below. Temporary Work 2 is the same table as Temporary Work. Temporary Work 2 is a work that expands and totals the data extracted under the conditions below, and has the same format as Temporary Work. That is, the temporary work 2 is a work (table) that reads the data of the temporary work again using the calculated total account item as a key. "Financial period" of temporary work 2 = "Financial period" of temporary work "Management Month Number" of temporary work 2 = "Management Month Number" of temporary work "General Account" in Temporary Work 2 = "Calculation General Account" in Budget Receipt Journal Entry Definition Master 106a This process is repeated up to fund accounting month 04 ([Fund accounting month 01] [Fund accounting ratio 01] in the calculation formula are changed to [Fund accounting month n] [Fund accounting ratio n] according to the [Fund accounting month n] in the loop).

[0089] 4. Store in journal data. Figure 9D is a diagram showing an example of journal data that will be created. Extract in the order of occurrence date > general account > sub-account > sub-debit, split the debit and credit into two records so that they can be processed in financial accounting, and set the document classification specified on the control budget acceptance screen in Figure 6. For the "general account" to "sub-account" in the journal data, in the case of a debit, set the "funds debit account" to "funds debit details" in the journal data work, and in the case of a credit, set the "funds credit account" to "funds credit details" in the journal data work.

[0090] (S3: Cash flow transition table creation process) A specific example of the cash flow trend table creation process will be described with reference to Fig. 10. The cash flow trend table creation unit 102c creates a cash flow trend table based on the journal data registered in the memory unit 106a in response to an operator's operation on a cash flow trend table creation screen (not shown) displayed on the monitor 114, and displays and stores the created cash flow table in the memory unit 106.

[0091] FIG. 10 is a diagram showing an example of a cash flow transition table. In the example shown in the figure, the base month is "2023 / 03." For each month, the cash flow transition table includes the carryover from the previous month, current income (collection of accounts receivable, receipt of advance payments, ..., total current income), current expenses (expenditure of accounts payable, payment of unpaid amounts, ..., total current expenses), current balance, financial balance (loans, repayment of loans, ..., total financial balance), and carryover from the next month.

[0092] As described above, according to this embodiment, the budget acceptance journal entry definition master 106a is input in which general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund recording months including the current month or the next month, and their fund recording ratios are associated and registered, and budget data including the settlement period, general account items including non-accounting items, sub-items, and amounts for each month is input, and the corresponding The system is equipped with a budget acceptance processing unit 102b that, based on budget data, refers to the budget acceptance journal entry definition master using the general account item and sub-account item as keys, and creates journal entry data for the planned cash flow including the date of occurrence, debit / credit classification, general account item, sub-account item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount, thereby making it possible to create provisional journal entries for the planned cash flow with low load and accuracy when importing a budget including non-accounting items.

[0093] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0094] 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.

[0095] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0096] 5. 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.

[0097] 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.

[0098] 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.

[0099] Furthermore, with regard to the cash flow schedule creation 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.

[0100] For example, all or any part of the processing functions of the cash flow schedule creation device 100, particularly the processing functions 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 cash flow schedule creation device 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 works in cooperation with the CPU to form the control unit.

[0101] This computer program may also be stored in an application program server connected to the cash flow scheduler 100 via any network, and all or part of it may be downloaded as needed.

[0102] 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.

[0103] 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.

[0104] 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.

[0105] The cash flow schedule creation 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 cash flow schedule creation device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0106] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Explanation of symbols]

[0107] 100 Cash flow forecasting device 102 Control section 102a Master Maintenance Department 102b Budget Acceptance Processing Unit 102c Cash Flow Trend Table Preparation Department 102d Screen display control unit 104 Communication interface unit 106 Storage section 106a Budget Receipt Journal Definition Master 106b Monthly Period Master 106c Work Table 108 Input / Output Interface Section 112 Input Device 114 Output Device 300 Network

Claims

1. A cash flow planning device including a control unit, The control unit The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and fund accounting rates; a budget acceptance processing means for inputting budget data including the settlement period, general account items including non-accounting items, sub-items, and amounts for each month, and based on the budget data, referring to the budget acceptance journal entry definition master using the general account items and sub-items as keys, and creating journal entry data for the planned cash flow including the date of occurrence, debit / credit classification, general account items, sub-items, sub-sub-detailed items, the amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount; A cash flow planning device comprising:

2. The cash flow schedule creation device of claim 1, characterized in that the fund amount category includes "budget," "calculated amount," or "budget minus calculated amount," and the amount of the journal data is calculated by multiplying the amount of the target month of the budget data by the fund accounting ratio for the fund accounting month when the fund amount category is "budget," by multiplying the amount of the target month of the budget data by the calculated amount by the fund accounting ratio for the fund accounting month when the fund amount category is "calculated amount," and by multiplying the amount of the target month of the budget data by the calculated amount by the fund accounting ratio for the fund accounting month when the fund amount category is "budget minus calculated amount," and by multiplying the amount of the target month of the budget data by the calculated amount by the deduction amount calculated by multiplying the amount of the total account item of the budget data that becomes the calculation general account item for the same month by the calculated amount) by the fund accounting ratio for the fund accounting month.

3. The control unit It is configured to be accessible to monthly period master data that is registered by associating the fiscal period, month, and monthly start date. The cash flow schedule creation device described in claim 1, characterized in that on the date the journal data is generated, the budget acceptance processing means obtains the monthly start date from the monthly period master using the fiscal year and month of the budget data as keys, and sets the obtained monthly start date to the date obtained by adding the number of months in the fund accounting month.

4. 2. The cash flow schedule creation device according to claim 1, wherein the non-accounting items include the number of contracts and the number of deliveries.

5. The control unit further 2. A cash flow schedule creation device according to claim 1, further comprising a cash flow schedule creation means for creating a cash flow schedule based on said journal data.

6. 6. The cash flow schedule creation device according to claim 1, wherein the cash flow schedule creation device is used in the real estate sales industry or the bridal industry.

7. A cash flow planning method executed by an information processing device having a control unit, The control unit The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and fund accounting rates; Executed in the control unit: A method for creating a cash flow forecast, comprising a budget acceptance processing step of inputting budget data including the fiscal year, general account item, sub-item, and amount for each month, and based on the budget data, referring to the budget acceptance journal entry definition master using the general account item and sub-item as keys, and creating journal entry data for the cash flow forecast including the date of occurrence, debit / credit classification, general account item, sub-item, sub-detailed item, amount for the target month of the budget data, said fund amount classification, said fund recording month, said fund recording ratio, and an amount calculated based on said calculated amount.

8. A cash flow planning program to be executed by an information processing device having a control unit, The control unit The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and fund accounting rates; In the control unit, A cash flow plan creation program for executing a budget acceptance processing step in which budget data including the fiscal period, general account item, sub-item, and amount for each month is input, and based on the budget data, the budget acceptance journal entry definition master is referenced using the general account item and sub-item as keys, and journal entry data for the cash flow plan is created including the date of occurrence, debit / credit classification, general account item, sub-item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculated amount.

Images