Budget creation device, budget creation method, and budget creation program
The budget creation device simplifies budget simulations by creating accrual and cash-based data using ownership ratios and billing schedules, addressing the complexity of cash flow management in industries like construction and real estate.
Patent Information
- Authority / Receiving Office
- JP · JP
- Patent Type
- Patents
- Current Assignee / Owner
- OBIC CO LTD
- Filing Date
- 2023-02-17
- Publication Date
- 2026-05-11
AI Technical Summary
In industries requiring detailed cash flow management, such as the construction and real estate sectors, performing budget simulations on a cash basis is difficult due to the complexity of managing large-scale transactions and the need to reconcile accrual and cash-based accounting, which can affect working capital and delay settlement operations.
A budget creation device and method that includes a control unit to create target billing schedule data, allocate sales and deposits, and generate budget data on both accrual and cash bases, using ownership ratio and billing schedule data to simplify the simulation process.
Enables easy performance of budget simulations, allowing for accurate cash flow planning and simplifying the reconciliation of accrual and cash-based transactions, thereby improving financial management and reducing operational delays.
Smart Images
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Abstract
Description
Technical Field
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[0001] The present invention relates to a budget creation device, a budget creation method, and a budget creation program.
Background Art
[0002] Patent Document 1 discloses a technique that can compare not only performance information and budget information but also budget information with each other, and can select the comparison granularity from a prepared set of options.
Prior Art Documents
Patent Documents
[0003]
Patent Document 1
Summary of the Invention
Problems to be Solved by the Invention
[0004] By the way, in the construction industry, the IT media industry, and industries that require detailed cash flow management, such as real estate companies, large amounts of money may flow in and out every month due to large-scale repairs, new contracts or cancellations of large tenants, etc. Therefore, real estate companies need to make annual plans from the perspective of cash flow management. If they do not carry out cash flow planning, it may affect their working capital or cause delays in settlement operations with the owners. Furthermore, since it also affects new property acquisition plans, etc., cash flow planning is important.
[0005] However, predictions are often only possible on an accrual basis (posting date basis), and it has been difficult to perform budget simulations on a cash basis (including movements of deposits, etc.).
[0006] The present invention has been made in view of the above, and an object thereof is to provide a budget creation device, a budget creation method, and a budget creation program that can easily perform budget simulations. [Means for solving the problem]
[0007] To solve the above-mentioned problems and achieve the objective, the budget creation device according to the present invention is a budget creation device comprising a control unit, comprising: an ownership ratio master which associates the property code with the property name, ownership ratio code, owner trading partner code, owner name and ownership ratio information indicating the ownership ratio between the company and the owner; a management item master which associates the management item code with at least the management item name, budget acquisition category and budget acquisition category name; and a billing schedule data which associates the billing number with the property code, property name, billing destination code, billing destination name, management item code, management item name, accounting date, invoice issuance date, expected payment date, billing amount and the aforementioned ownership ratio code. The control unit has access to the following: a first creation unit that references the ownership ratio master, the management item master, and the billing schedule data to create target billing schedule data according to a specified aggregation period; a second creation unit that references the ownership ratio master to create allocation data of the target billing schedule by allocating sales and deposits from the target billing schedule data; and a third creation unit that creates budget data of the billing schedule, including an accrual basis aggregated based on the accounting date and a deposit / withdrawal basis aggregated based on the payment schedule date, based on the target billing schedule data and the allocation data of the target billing schedule.
[0008] Furthermore, the budget creation method according to the present invention is a budget creation method executed by a budget creation device equipped with a control unit, the budget creation device accesses: an ownership ratio master which associates the property code with the property name, ownership ratio code, owner trading partner code, owner name and ownership ratio information indicating the ownership ratio between the company and the owner; a management item master which associates the management item code with at least the management item name, budget acquisition category and budget acquisition category name; and billing schedule data which associates the billing number with the property code, property name, billing destination code, billing destination name, management item code, management item name, accounting date, invoice issuance date, payment due date, billing amount and the ownership ratio code. It is possible and is characterized by including, executed by the control unit, a first creation step of creating target billing schedule data according to a specified aggregation period by referring to the ownership ratio master, the management item master, and the billing schedule data; a second creation step of creating allocation data of the target billing schedule by allocating sales and deposits from the target billing schedule data by referring to the ownership ratio master; and a third creation step of creating budget data of the billing schedule, including an accrual basis aggregated on the accounting date and a deposit / expense basis aggregated on the payment schedule date, based on the target billing schedule data and the allocation data of the target billing schedule.
[0009] Furthermore, the budget creation program according to the present invention is a budget creation program to be executed by a budget creation device equipped with a control unit, wherein the budget creation device includes an ownership ratio master which associates the property code with the property name, ownership ratio code, owner trading partner code, owner name and ownership ratio information indicating the ownership ratio between the company and the owner, a management item master which associates the management item code with at least the management item name, budget acquisition category and budget acquisition category name, and billing schedule data which associates the billing number with the property code, property name, billing destination code, billing destination name, management item code, management item name, accounting date, invoice issuance date, payment scheduled date, billing amount and the ownership ratio code, and The system is characterized by including: a first creation step of creating target billing schedule data according to a specified aggregation period by referencing the ownership ratio master, the management item master, and the billing schedule data, which are accessible and to be executed by the control unit; a second creation step of creating allocation data of the target billing schedule by allocating sales and deposits from the target billing schedule data by referencing the ownership ratio master; and a third creation step of creating budget data of the billing schedule, which includes an accrual basis aggregated based on the accounting date and an income / expense basis aggregated based on the payment schedule date, based on the target billing schedule data and the allocation data of the target billing schedule. [Effects of the Invention]
[0010] The present invention offers the advantage of easily performing budget simulations. [Brief explanation of the drawing]
[0011] [Figure 1] Figure 1 is a schematic diagram showing an overview of an example of the configuration of a budget creation device according to an embodiment. [Figure 2] Figure 2 is a schematic diagram illustrating the overview of the aggregation content used in conventional budget preparation. [Figure 3] Figure 3 is a flowchart showing an overview of the processes performed by the budget creation device according to this embodiment. [Figure 4]Figure 4 shows an example of an ownership ratio master table for the budget creation device according to the embodiment. [Figure 5] Figure 5 shows an example of a rental contract registration screen displayed on a monitor by the display control unit of the budget creation device according to the embodiment. [Figure 6] Figure 6 shows an example of a billing schedule data table in the billing schedule data generated by the billing input unit of the budget creation device according to the embodiment. [Figure 7] Figure 7 shows an example of a management item master table in the management item master registered by the management item master registration unit of the budget creation device according to the embodiment. [Figure 8] Figure 8 shows the items in the management item master table indicating whether or not journal entries are recorded for management items registered by the management item master registration unit of the budget creation device according to the embodiment. [Figure 9] Figure 9 is a diagram showing an example of a correspondence table illustrating the relationship between budget acquisition categories and acquisition methods. [Figure 10] Figure 10 shows an example of a budget data creation screen displayed on a monitor by the display control unit of the budget creation device according to the embodiment. [Figure 11] Figure 11 shows an example of a target billing schedule data table in the target billing schedule data created by the first creation unit of the budget creation device according to the embodiment. [Figure 12] Figure 12 shows an example of an allocation data table for target invoices in the allocation data created by the second creation unit of the budget creation device according to the embodiment. [Figure 13] Figure 13 shows an example of a budget data table in the budget data created by the third creation unit of the budget creation device according to the embodiment. [Figure 14] Figure 14 is a diagram illustrating an overview of the creation method by which the third creation unit of the budget creation device according to the embodiment creates budget data 106g. [Figure 15] Figure 15 shows an example of a target payment schedule data table in the target payment schedule data created by the first creation unit of the budget creation device according to the embodiment. [Figure 16] FIG. 16 is a diagram showing an example of an apportionment data table in the apportionment data of the target payment schedule created by the second creation unit of the budget creation device according to the embodiment. [Figure 17] FIG. 17 is a diagram showing an example of a budget data table in the budget data created by the third creation unit of the budget creation device according to the embodiment. [Figure 18] FIG. 18 is a diagram for explaining an outline of a creation method for creating budget data by the third creation unit of the budget creation device according to the embodiment. DETAILED DESCRIPTION OF THE INVENTION
[0012] Hereinafter, embodiments of a budget creation device, a budget creation method, and a budget creation program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited to the present embodiment.
[0013] [1. Configuration] An example of the configuration of the budget creation device according to the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a schematic diagram showing an outline of a block diagram showing an example of the configuration of the budget creation device.
[0014] The budget creation device 100 shown in FIG. 1 is a commercially available desktop personal computer. Note that the budget creation device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer.
[0015] The budget creation device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the budget creation device 100 is communicably connected via an arbitrary communication path.
[0016] The communication interface unit 104 connects the budget 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 the function of communicating data with other devices and via the communication line. Here, the network 300 has the function of connecting the budget 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). The data stored in the storage unit 106 may be stored in, for example, the server 200.
[0017] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. 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 mouse 112.
[0018] The storage unit 106 stores various databases, tables, and files. The storage unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 stores the ownership ratio master 106a, the management item master 106b, the billing schedule data 106c, and the payment schedule data 106d. Details of the ownership ratio master 106a, the management item master 106b, the billing schedule data 106c, and the payment schedule data 106d will be described later.
[0019] Returning to Figure 1, we will continue the explanation of the configuration of the budget creation device 100. The control unit 102 is a CPU or the like that comprehensively controls the budget creation device 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. The control unit 102 includes an ownership ratio registration unit 102a, a billing input unit 102b, a management item master registration unit 102c, a first creation unit 102d, a second creation unit 102e, a third creation unit 102f, a display control unit 102g, an output control unit 102h, and a storage control unit 102i.
[0020] The ownership ratio registration unit 102a executes an ownership ratio registration process to register an ownership ratio master 106a, which sets the ownership ratio of each property owner according to the operation details entered by the user via the input device 112.
[0021] The billing input unit 102b generates billing schedule data 106c and stores it in the storage unit 106 according to the operation details entered by the user via the input device 112. Specifically, the billing input unit 102b generates billing schedule data 106c that associates the billing number with the property code, property name, billing destination code, billing destination name, management item code, management item name, accounting date, invoice issuance date, payment due date, billing amount, and ownership ratio.
[0022] The management item master registration unit 102c executes a management item master registration process to register the management item master 106b according to the operations performed by the user via the input device 112. Specifically, the management item master registration unit 102c registers the management item name, budget acquisition category, and budget acquisition category name in association with the management item code.
[0023] The first creation unit 102d refers to the ownership ratio master 106a, the management item master 106b, and the billing schedule data 106c, and creates the target billing schedule data according to the specified aggregation period.
[0024] The second creation unit 102e refers to the ownership ratio master 106a and creates allocation data 106e of the target invoice schedule by allocating sales and deposits from the target invoice schedule data generated by the first creation unit 102d.
[0025] The third creation unit 102f generates budget data for the invoice schedule, including an accrual-based (accrual date-based) aggregated based on the accounting unit and a cash-based (cash) aggregated based on the payment schedule date, based on the target invoice schedule data created by the first creation unit 102d and the allocation data of the target invoice schedule created by the second creation unit 102e.
[0026] The display control unit 102g and the third creation unit 102f create budget data for billing or budget data for payment and display it on the monitor 114. The display control unit 102g also displays the data on the monitor 114 in a way that distinguishes between accrual-based (accounting date-based) and cash-based (cash) transactions, for example, by changing the color or font.
[0027] The output control unit 102h outputs the budget data created by the third creation unit 102f to the output device 114 according to the operation performed by the user via the input device 112.
[0028] The memory control unit 102i stores the budget data for billing or budget data for payment that the third creation unit 102f has created in the memory unit 106.
[0029] [2. Overview of the data aggregation used in conventional budget preparation] Next, we will explain the overview of the aggregation content in conventional budget preparation. Figure 2 is a schematic diagram illustrating the overview of the aggregation content in conventional budget preparation. In Figure 2, as an example transaction, we will explain the case where the rent invoice is 200,000 yen, with the company owning 50% and the other owner owning 50%. Furthermore, in the transaction details of Figure 2, we will explain the case where the rent payment for February 2023 was received, with the invoice issued on 2023 / 01 / 05, payment scheduled for 2023 / 01 / 15, and the accounting date on 2023 / 02 / 01.
[0030] As shown in Figure 2, in the conventional real estate industry, when rent of 200,000 (deposit) is received, a portion is recorded as sales, while the remainder becomes a deposit from the owner, etc. In this case, in the journal entry, if the rent for February 2023 is received on 2023 / 01 / 15 and the deposit is 200,000, then the entry will be unearned revenue of 100,000 and a deposit of 100,000, and when the sales are recorded on 2023 / 02 / 01, the entry will be unearned revenue of 100,000 / rent sales of 100,000.
[0031] As a result, in the traditional real estate industry, there were many transactions that occurred on a monthly basis, and when these were recorded in the accounting books, it became difficult to determine which transaction each payment belonged to. Therefore, in the traditional real estate industry, it was necessary to collect this information from transaction statements, but this also involved apportionment based on ownership ratios, and it was necessary to verify that there were no discrepancies with the budget plan on an accrual basis, resulting in a complicated process.
[0032] [3. Processes executed by the budget creation device] Next, we will explain the processes performed by the budget creation device 100. Figure 3 is a flowchart showing an overview of the processes performed by the budget creation device 100.
[0033] As shown in Figure 3, first, the ownership ratio registration unit 102a performs an ownership ratio registration process (step S1) to register an ownership ratio master 106a that sets the ownership ratio of each property owner according to the operation content entered by the user via the input device 112.
[0034] Figure 4 shows an example of an ownership ratio master table in ownership ratio master 106a. In Figure 4, we will explain an example in which our company, which owns the budget creation device 100, and the owner jointly own the Kyobashi Building.
[0035] As shown in Figure 4, the ownership ratio registration unit 102a sets and registers the ownership ratio master table T1, which contains the ownership ratio of each property owner, according to the operation entered by the user via the input device 112.
[0036] The ownership ratio master table T1 shown in Figure 4 stores the property name, ownership ratio code, owner / business partner code, owner name, and ownership ratio associated with each property code. For example, as shown in the first row of the ownership ratio master table T1 in Figure 4, the property code "PJ0001" is associated with the property name "Kyobashi Building", ownership ratio code "1", owner / business partner code "A0000", owner name "Our Company", and ownership ratio "50".
[0037] This ownership ratio master 106a determines the owner's settlement percentage for each transaction. Furthermore, in the ownership ratio master table T1, the ownership ratio in area R1 refers to the owner's share when the budget creation device 100 invoices the tenant, and apportions it at the time of remittance, in cases where the company owns the property or when multiple owners own the property.
[0038] Returning to Figure 3, we will continue the explanation from step S2 onwards. In step S2, the budget creation device 100 performs billing input processing to input billing data 106c according to the operation content entered by the user via the input device 112. In this case, the display control unit 102g displays the lease agreement registration screen on the monitor 114. Furthermore, the billing input unit 102b inputs billing data 106c to the lease agreement registration screen displayed on the monitor 114 according to the operation content entered by the user via the input device 112.
[0039] Figure 5 shows an example of a rental contract registration screen that the display control unit 102g displays on the monitor 114.
[0040] The rental contract registration screen P1 shown in Figure 5 includes a property code cell K1 where the property code can be entered, a billing address cell K2 where the billing address can be entered, an invoice issuance date cell K3 where the invoice issuance date can be entered, an expected payment date cell K4 where the expected payment date can be entered, and an accounting date cell K5 where the accounting date can be entered.
[0041] Furthermore, the rental contract registration screen P1 includes a billing table W1 in which the management item code can be entered for the invoice issuance date, payment due date, accounting date, billing amount, and ownership ratio code.
[0042] As shown in Figure 5, the display control unit 102g displays "PJ0001" (Kyobashi Building) in the property code cell K1, "SEI001" (□△ Industries) in the billing address cell K2, "5th of the previous month" in the invoice issuance date cell K3, "15th of the previous month" in the payment due date cell K4, and "1st of the current month" in the accounting date cell K5, according to the operation content entered by the user via the input device 112.
[0043] Furthermore, as shown in Figure 5, the display control unit 102g displays the contents entered by the user into the billing table W1 via the input device 112. For example, the first row of the billing table W1 displays the management item code "C0001 Rent" associated with the invoice issuance date "2023 / 01 / 05", payment due date "2023 / 01 / 15", accounting date "2023 / 02 / 01", billing amount "200,000", and ownership ratio code "1".
[0044] After inputting data into each cell and the billing table W1, if the user operates the input device 112 and presses a setting button (not shown), the billing input unit 102b generates billing schedule data 106c corresponding to the contents entered into the billing table W1 and stores it in the storage unit 106. Specifically, the billing input unit 102b generates billing schedule data 106c that associates the billing number with the property code, property name, customer code, customer name, management item code, management item name, accounting date, invoice issuance date, payment due date, billing amount, and ownership ratio.
[0045] Figure 6 shows an example of a billing schedule data table in the billing schedule data 106c generated by the billing input unit 102b.
[0046] As shown in the first row of the billing schedule data table T2 in Figure 6, the billing input unit 102b generates the following associated information for billing number "1": property code "PJ0001", property name "Kyobashi Building", billing address code "SEI001", billing address name "□△ Industries", management item code "C001", management item "rent", accounting date "2023 / 02 / 01", invoice issuance date "2023 / 01 / 05", expected payment date "2023 / 01 / 15", billing amount "200,000", and ownership ratio "1".
[0047] Furthermore, the billing input unit 102b generates payment schedule data 106d and stores it in the storage unit 106. Specifically, the billing input unit 102b generates payment schedule data 106d corresponding to the contents entered in a payment table (not shown) and stores it in the storage unit 106. Specifically, the billing input unit 102b generates payment schedule data 106d that associates the payment number with the item code, item name, payee code, payee name, management item code, management item name, accounting date, payment invoice issuance date, expected payment date, payment amount, and ownership ratio, and stores it in the storage unit 106. Note that the method for generating the payment schedule data 106d by the billing input unit 102b is the same as the method for generating the billing schedule data 106c described above, so a detailed explanation is omitted.
[0048] Returning to Figure 3, we will continue the explanation from step S3 onwards. In step S3, the management item master registration unit 102c executes a management item master registration process to register the management item master 106b according to the operation performed by the user via the input device 112. Specifically, the management item master registration unit 102c registers the management item code, associating it with the management item name, budget acquisition category, and budget acquisition category name.
[0049] Furthermore, the management item master registration unit 102c registers a management item master registration unit 102c that further associates the management item code with information indicating whether or not a transaction is recorded in a journal entry, indicating whether or not the transaction is conducted through the company's own account, according to the operation performed by the user via the input device 112.
[0050] Figure 7 shows an example of a management item master table in the management item master 106b registered by the management item master registration unit 102c. Figure 8 shows the items of journal entry status in the management item master table in the management item master 106b registered by the management item master registration unit 102c.
[0051] As shown in the management item master table T3 in Figure 7, the management item master registration unit 102c registers the management item name "rent", budget acquisition category "1", and budget acquisition category name "actual contract development" associated with the management item code "C001" according to the operation performed by the user via the input device 112.
[0052] Furthermore, as shown in the management item master table T4 in Figure 8, the management item master registration unit 102c registers the presence or absence of journal entries "1: Yes" in correspondence with the management item code "C001" in Figure 7, according to the operation performed by the user via the input device 112.
[0053] In this embodiment, only data where the journal entry status is "1: Yes" is aggregated, and data where the journal entry status is "0: No" is assumed to represent transactions that do not go through the company's own accounts, such as invoice issuance agency or payment agency. For this reason, the first creation unit 102d of the budget creation device 100 aggregates only data where the journal entry status is "1: Yes," and excludes data where the journal entry status is "0: No" from the accrual basis (accounting date basis) and the cash receipt basis (CASH basis).
[0054] Here, we will explain the correspondence between budget acquisition categories and acquisition methods. Figure 9 is a diagram showing an example of a correspondence table illustrating the relationship between budget acquisition categories and acquisition methods.
[0055] In the correspondence table T5 shown in Figure 9, the acquisition method for "1. Development of actual contracts" in the budget acquisition category is associated with "Creating a budget from planned information created from contract registrations such as lease agreement registrations."
[0056] Similarly, in the correspondence table T5, the acquisition method for "2 Previous Budget" in the budget acquisition category is associated with "Copy budget from previously created budget information".
[0057] Thus, the correspondence table T5 stores the budget acquisition category and acquisition method in an associated manner.
[0058] Returning to Figure 3, we will continue the explanation from step S4 onwards. In step S4, the budget creation device 100 executes a budget data creation process to create budget data according to the operations performed by the user via the input device 112. In this case, first, the display control unit 102g displays the budget data creation screen on the monitor 114.
[0059] Figure 10 shows an example of a budget data creation screen that the display control unit 102g displays on the monitor 114.
[0060] The budget data creation screen P2 shown in Figure 10 includes a cell K10 for entering the year of creation, a cell K11 for entering the budget category, and a create button B1 for instructing the creation of budget data.
[0061] The user enters data into the creation year cell K10 and the creation budget category cell K11 via the input device 112. For example, as shown in Figure 10, the user enters "2022" into the creation year cell K10 and "1" into the creation budget category cell K11 via the input device 112, and then presses the create button B1.
[0062] Furthermore, budget categories are budget creation units that can be set as appropriate. For example, budget categories could be such as 1: Beginning budget, 2: Interim budget, and 3: Final budget, allowing for different creation timings even within the same fiscal year.
[0063] The fiscal year period is determined according to the "Fiscal Year End" setting in the company master data (not shown). For example, in this embodiment, if the fiscal year end in the company master data (not shown) is set to "0331", the fiscal year end period will be set to April 1st to March 31st. Also, in this embodiment, if the creation fiscal year is specified as "2022" in the budget data creation screen P2 shown in Figure 10, the aggregation period will be "2022 / 04 / 01~2023 / 03 / 31".
[0064] In the case shown in Figure 10, first, the first creation unit 102d refers to the ownership ratio master 106a, the management item master 106b, and the billing schedule data 106c, and creates the target billing schedule data according to the specified aggregation period, for example, "2022 / 04 / 01~2023 / 03 / 31".
[0065] Figure 11 shows an example of a target billing schedule data table in the target billing schedule data created by the first creation unit 102d.
[0066] The target billing schedule data table T10 shown in Figure 11 stores the property, billing address, management item, accounting date, invoice issuance date, expected payment date, billing amount, and ownership ratio associated with the billing number. Specifically, the first row of the target billing schedule data table T10 stores the property code "PJ0001", property name "Kyobashi Building", billing address code "SEI001", billing address name "□△ Industries", management item code "C001", management item name "Rent", accounting date "2023 / 02 / 01", invoice issuance date "2023 / 01 / 05", expected payment date "2023 / 01 / 15", billing amount "200,000", and ownership ratio "1".
[0067] Next, the second creation unit 102e refers to the ownership ratio master 106a and creates the allocation data 106e of the target invoice schedule by allocating sales and deposits from the target invoice schedule data generated by the first creation unit 102d.
[0068] Figure 12 shows an example of an allocation data table for the target billing plan in the allocation data created by the second creation unit 102e.
[0069] The allocation data table T11 shown in Figure 12 stores the following information in association with the invoice number: property code, property name, customer code, customer name, management item code, management item name, accounting date, invoice issuance date, allocated invoice amount, owner customer code, and owner name.
[0070] Specifically, in the first row of the apportionment data table T11, the invoice number "1" is associated with the property code "PJ0001", property name "Kyobashi Building", billing code "SEI001", billing name "□△ Industries", management item code "C001", management item name "Rent", accounting date "2023 / 02 / 01", invoice issuance date "2023 / 01 / 05", apportioned invoice amount "100,000", owner trading partner code "A0000", and owner name "Our Company".
[0071] Furthermore, in the second row of the apportionment data table T11, the invoice number "1" is associated with the property code "PJ0001", property name "Kyobashi Building", billing code "SEI001", billing name "□△ Industries", management item code "C001", management item name "Rent", accounting date "2023 / 02 / 01", invoice issuance date "2023 / 01 / 05", apportioned invoice amount "100,000", owner trading partner code "A0002", and owner name "Ginza Real Estate".
[0072] As shown in the allocation data table T11 in Figure 12, the second creation unit 102e creates allocation data 106e for the rent of "200,000" where a portion is treated as sales and the remainder as a deposit, because the ownership ratio code in the ownership ratio master 106a is "1", representing 50% company ownership and 50% Ginza Real Estate. Note that the second creation unit 102e needs to exclude information that will be treated as a deposit for the accrual-based budget, so in the case of Figure 12, Ginza Real Estate is excluded.
[0073] Subsequently, the third creation unit 102f generates budget data for the invoice schedule, including an accrual-based (accrual date-based) aggregated based on the accounting unit and a cash-based (cash) aggregated based on the payment schedule date, based on the target invoice schedule data created by the first creation unit 102d and the allocation data of the target invoice schedule created by the second creation unit 102e.
[0074] Figure 13 shows an example of a budget data table in the budget data created by the third creation unit 102f. Figure 14 explains the outline of the creation method by which the third creation unit 102f creates the budget data 106g.
[0075] As shown in the budget data table T12 in Figure 13 and in Figure 14, the third creation unit 102f generates budget data that includes an accrual-based (accrual date-based) aggregated based on the accounting date and a cash-based (cash) aggregated based on the expected payment date, based on the target invoice data created by the first creation unit 102d and the apportionment data of the target invoice data created by the second creation unit 102e.
[0076] Specifically, as shown in the first row of budget data table T12 in Figure 13, the creation year "2022" is associated with the creation month "23 / 02", the creation budget interval "1: Beginning of Period Budget", the management item code "C001", the management item name "Rent", the income and expenditure reporting category "1: Accrual Basis", and the budget amount "100,000".
[0077] Similarly, as shown in the third row of budget data table T12 in Figure 13, the creation year "2022" is associated with the creation month "23 / 01", the creation budget interval "1: Beginning Budget", the management item code "C001", the management item name "Rent", the income and expenditure reporting category "1: Income and Expenditure Base", and the budget amount "200,000".
[0078] As shown in the budget data table T12 in Figure 13, the third creation unit 102f creates the budget data 106g for the accrual-based Q1 budget, using only the amount of the company's share, "100,000", according to the apportionment data 106e of the target billing schedule and the ownership ratio master 106a.
[0079] Furthermore, the third creation section 102f is excluded from the budget data because, regarding the equity of other companies, it may be recorded in B / S accounts such as deposits. This allows users to distinguish between "1: Accrual basis (recording date basis)" and "2: Income and expenditure basis (CASH basis)" in the case of income and expenditure reporting.
[0080] Furthermore, the budget creation device 100 can also create budgets from payment schedule information. Similarly, for accrual-based (accounting date-based) transactions, the budget creation device 100 aggregates data based on the accounting date in the payment schedule information, and for cash-based transactions, it accounts for transactions based on the payment schedule date in the payment schedule information to generate budget data for planned invoices.
[0081] Figure 15 shows an example of a target payment schedule data table in the target payment schedule data created by the first creation unit 102d.
[0082] As shown in Figure 15, first, the first creation unit 102d refers to the ownership ratio master 106a, the management item master 106b, and the payment schedule data 106d, and generates the target payment schedule data according to the specified aggregation period.
[0083] The target payment schedule data table T21 shown in Figure 15 stores the following information associated with the invoice number: property, payee, management item, recording date, payment slip issuance date, payment due date, payment amount, and ownership ratio. Specifically, the first row of the target invoice schedule data table T10 stores the following information associated with the invoice number "1": property code "PJ0001", property name "Kyobashi Building", payee "○× Industries", management item code "C0001", management item name "Cleaning Date", recording date "2023 / 02 / 01", payment slip issuance date "2023 / 01 / 05", payment due date "2023 / 01 / 15", invoice amount "100,000", and ownership ratio "1".
[0084] Next, the second creation unit 102e refers to the ownership ratio master 106a and creates allocation data for the target payment schedule by allocating sales and deposits from the target payment schedule data generated by the first creation unit 102d.
[0085] Figure 16 shows an example of an allocation data table in the allocation data of the target payment schedule created by the second creation unit 102e.
[0086] The allocation data table T22 shown in Figure 16 stores the payment number in association with the property code, property name, payee code, payee name, management item code, management item name, recording date, payment invoice issuance date, allocated payment amount, owner trading partner code, and owner name.
[0087] Specifically, in the first row of the allocation data table T22, payment number "1" is associated with and stored the property code "PJ0001", property name "Kyobashi Building", payee code "SEI001", payee name "○× Industries", management item code "J001", management item name "Cleaning date", accounting date "2023 / 02 / 01", payment slip issuance date "2023 / 01 / 05", allocated payment amount "50,000", owner trading partner code "A0000", and owner name "Our company".
[0088] Furthermore, in the second row of the allocation data table T22, payment number "1" is associated with and stored the property code "PJ0001", property name "Kyobashi Building", payee code "SEI001", payee name "○× Industries", management item code "J001", management item name "Cleaning date", accounting date "2023 / 02 / 01", invoice issuance date "2023 / 01 / 05", allocated payment amount "50,000", owner trading partner code "A0002", and owner name "Ginza Real Estate".
[0089] In this manner, the second creation unit 102e refers to the ownership ratio master 106a and creates allocation data for the target payment schedule by allocating sales and deposits from the target payment schedule data generated by the first creation unit 102d.
[0090] Subsequently, the third creation unit 102f generates payment schedule budget data, which includes an accrual basis (accrual date basis) aggregated based on the accounting unit and a cash inflow / outflow basis (CASH basis) aggregated based on the payment schedule data created by the first creation unit 102d and the allocation data of the payment schedule created by the second creation unit 102e.
[0091] Figure 17 shows an example of a budget data table in the budget data created by the third creation unit 102f. Figure 18 explains the outline of the creation method by which the third creation unit 102f creates budget data.
[0092] As shown in the budget data table T23 in Figure 17 and in Figure 18, the third creation unit 102f generates budget data for payment schedules, which includes an accrual-based (accounting date-based) aggregated based on the accounting unit and a cash-based (cash) aggregated based on the payment schedule date, based on the target payment schedule data created by the first creation unit 102d and the allocation data of the target payment schedule created by the second creation unit 102e.
[0093] Specifically, as shown in the first row of budget data table T23 in Figure 17, the creation year "2022" is associated with the creation month "23 / 02", the creation budget interval "1: Beginning of Term Budget", the management item code "J001", the management item name "Cleaning Day", the income and expenditure reporting category "1: Accrual-Based", and the budget amount "500,000".
[0094] Similarly, as shown in the third row of budget data table T23 in Figure 17, the creation year "2022" is associated with the creation month "23 / 01", the creation budget interval "1: Beginning Budget", the management item code "J001", the management item name "Cleaning Day", the income and expenditure reporting category "2: Income and Expenditure Base", and the budget amount "100,000".
[0095] As shown in the budget data table T23 in Figure 17, the third creation unit 102f creates budget data for the accrual-based Q2 budget, using only the amount of the company's share, "50,000", according to the apportionment data of the target payment schedule and the ownership ratio in the ownership ratio master 106a.
[0096] Returning to Figure 3, we will continue the explanation from step S5 onwards. In step S5, the display control unit 102g displays the budget data for billing or payment schedule created by the third creation unit 102f on the monitor 114. In this case, the display control unit 102g displays the data on the monitor 114 in a way that distinguishes between the accrual basis (accounting date basis) and the cash inflow / outflow basis (CASH basis), for example, by changing the color or font. For example, the display control unit 102g displays the accrual basis (accounting date basis) in blue and the cash inflow / outflow basis (CASH basis) in red on the monitor 114. In this case, the storage control unit 102i stores the budget data created by the third creation unit 102f in the storage unit 106. This allows the user to intuitively understand the accrual basis (accounting date basis) and the cash inflow / outflow basis (CASH basis) of the budget data. Although the display control unit 102g displays the budget data on the monitor 114, the system is not limited to this. For example, the output control unit 102h may output the budget data created by the third creation unit 102f to the output device 114 according to the operations performed by the user via the input device 112. After step S5, the budget creation device 100 terminates this process.
[0097] According to the embodiments described above, the third creation unit 102f generates budget data for the planned invoice, which includes an accrual basis (accrual date basis) aggregated based on the accounting unit and the planned payment date, and a cash inflow / outflow basis (CASH basis) aggregated based on the planned payment date, based on the target planned invoice data and the apportionment data of the target planned invoice. This makes it easy to perform budget simulations for the planned invoice.
[0098] Furthermore, according to the embodiment, the third creation unit 102f generates payment schedule budget data, which includes an accrual-based (accrual date-based) aggregated based on the accounting unit and a cash-based (cash) aggregated based on the payment schedule date, based on the target payment schedule data created by the first creation unit 102d and the allocation data of the target payment schedule created by the second creation unit 102e. This makes it easy to perform payment schedule budget simulations.
[0099] Furthermore, according to the embodiment, the first creation unit 102d creates target invoice data or target payment data by excluding transaction data that does not go through the company's own account from the invoice data or payment data based on the journal entry status information of the management item master 106b, thus making it possible to exclude transaction data that does not go through the company's own account.
[0100] Furthermore, according to this embodiment, the display control unit 102g displays the budget data to be billed or the budget data to be paid on the monitor 114, allowing the user to intuitively understand the contents of the budget data.
[0101] Furthermore, according to the embodiment, the display control unit 102g displays the accrual basis and the deposit / expense basis of the budget data to be billed or the budget data to be paid on the monitor 114 in an identifiable manner, so that the user can easily grasp the accrual basis and the deposit / expense basis.
[0102] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions within companies, thereby enabling contributions to SDGs Goals 8 and 9.
[0103] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.
[0104] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.
[0105] [5. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.
[0106] 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 by known methods.
[0107] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.
[0108] Furthermore, with respect to the budget creation device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.
[0109] For example, the processing functions of the budget creation device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing device to execute the processing described in this embodiment, and is mechanically read by the budget creation device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) stores a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to form the control unit.
[0110] Furthermore, this computer program may be stored on an application program server connected to the budget creation device 100 via any network, and it is possible to download all or part of it as needed.
[0111] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.
[0112] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.
[0113] The various databases stored in the memory unit are 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 website provision.
[0114] Furthermore, the budget creation device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the budget creation device 100 may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment on the device.
[0115] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]
[0116] This invention is useful in industries that require precise financial management, such as the real estate industry, the construction industry, and the IT media industry. [Explanation of Symbols]
[0117] 100 Budget Creation Device 102 Control Unit 102a Ownership Ratio Registration Section 102b Invoice Input Section 102c Management Item Master Registration Section 102d First creation section 102e Second Creation Section 102f Third Creation Section 102g Display Control Unit 102h Output Control Unit 102i Memory Control Unit 104 Communication Interface Section 106 Storage section 106a Shareholding Ratio Master 106b Management Item Master 106c Billing Schedule Data 106d Payment Schedule Data 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks
Claims
1. A budget creation device comprising a control unit, A property code is associated with a property name, ownership ratio code, owner business partner code, owner name, and ownership ratio information showing the ownership ratio between our company and the owner, in an ownership ratio master. A management item master that associates at least the management item name, budget acquisition category, and budget acquisition category name with the management item code, The billing schedule data associates the billing number with the property code, property name, billing code, billing name, management item code, management item name, accounting date, invoice issuance date, expected payment date, billing amount, and the aforementioned ownership ratio code. Accessible, The control unit, A first creation unit that references the aforementioned ownership ratio master, the aforementioned management item master, and the aforementioned billing schedule data to create target billing schedule data corresponding to a specified aggregation period, A second creation unit creates allocation data for the target invoice schedule by referencing the aforementioned ownership ratio master and allocating sales and deposits from the target invoice schedule data, A third creation unit creates budget data for the planned invoices, including an accrual basis aggregated based on the accounting date and a deposit / expense basis aggregated based on the planned payment date, based on the aforementioned planned invoice data and the apportionment data of the planned invoices. To be equipped, A budget creation device characterized by the following:
2. A budget creation device according to claim 1, Payment schedule data, which associates the payment number with the property code, property name, payee code, payee name, management item code, management item name, recording date, payment invoice issuance date, scheduled payment date, payment amount, and the aforementioned ownership ratio code. Further access is available, The first creation unit described above is: Referencing the aforementioned ownership ratio master, the aforementioned management item master, and the aforementioned payment schedule data, create target payment schedule data corresponding to the specified aggregation period. The second creation unit described above is: Referencing the aforementioned ownership ratio master, allocate the payments and deposits from the aforementioned target payment schedule data to create allocation data for the target payment schedule. The third creation section described above is: Based on the aforementioned target payment schedule data and the allocation data of the aforementioned target payment schedule, budget data for payment schedules is generated, including an accrual basis aggregated based on the accounting date and a deposit / expense basis aggregated based on the payment schedule date. A budget creation device characterized by the following:
3. A budget creation device according to claim 2, The aforementioned management item master is The aforementioned management item codes are further associated with information indicating whether or not a transaction is recorded in a journal entry, which shows whether or not the transaction is routed through the company's own account. The first creation unit described above is: Based on the journal entry status information in the management item master, the target billing schedule data or target payment schedule data is created by excluding transaction data that does not go through the company's own account from the billing schedule data or the payment schedule data. A budget creation device characterized by the following:
4. A budget creation device according to claim 3, The control unit, The system further includes a display control unit that displays the budget data for the planned invoice or the budget data for the planned payment on a monitor. A budget creation device characterized by the following:
5. A budget creation device according to claim 4, The display control unit, To display the accrual basis and the receipt / expense basis of the budget data for the invoiced or the budget data for the payment schedule in an identifiable manner, A budget creation device characterized by the following:
6. A budget creation device according to claim 5, The control unit, The system further includes an ownership ratio registration unit that registers the ownership ratio information in the ownership ratio master in response to an external operation. A budget creation device characterized by the following:
7. A budget creation method performed by a budget creation device equipped with a control unit, The budget creation device is A property code is associated with a property name, ownership ratio code, owner business partner code, owner name, and ownership ratio information showing the ownership ratio between our company and the owner, in an ownership ratio master. A management item master that associates at least the management item name, budget acquisition category, and budget acquisition category name with the management item code, The billing schedule data associates the billing number with the property code, property name, billing code, billing name, management item code, management item name, accounting date, invoice issuance date, expected payment date, billing amount, and the aforementioned ownership ratio code. Accessible, The control unit executes the following: A first creation step involves creating target billing schedule data according to a specified aggregation period by referring to the aforementioned ownership ratio master, the aforementioned management item master, and the aforementioned billing schedule data, A second creation step involves referencing the aforementioned ownership ratio master and creating allocation data for the target invoiced data by allocating sales and deposits from the target invoiced data, A third creation step involves creating budget data for the planned invoices, which includes an accrual basis aggregated based on the accounting date and a deposit / payment basis aggregated based on the expected payment date, based on the aforementioned planned invoice data and the apportionment data of the planned invoices. Including, A budget creation method characterized by the following:
8. A budget creation program to be executed by a budget creation device equipped with a control unit, The budget creation device is A property code is associated with a property name, ownership ratio code, owner business partner code, owner name, and ownership ratio information showing the ownership ratio between our company and the owner, in an ownership ratio master. A management item master that associates at least the management item name, budget acquisition category, and budget acquisition category name with the management item code, The billing schedule data associates the billing number with the property code, property name, billing code, billing name, management item code, management item name, accounting date, invoice issuance date, expected payment date, billing amount, and the aforementioned ownership ratio code. Accessible, To be performed by the control unit, A first creation step involves creating target billing schedule data according to a specified aggregation period by referring to the aforementioned ownership ratio master, the aforementioned management item master, and the aforementioned billing schedule data, A second creation step involves referencing the aforementioned ownership ratio master and creating allocation data for the target invoiced data by allocating sales and deposits from the target invoiced data, A third creation step involves creating budget data for the planned invoices, which includes an accrual basis aggregated based on the accounting date and a deposit / payment basis aggregated based on the expected payment date, based on the aforementioned planned invoice data and the apportionment data of the planned invoices. Including, A budget creation program characterized by the following: