Accounting systems and accounting methods

Abstract

To smoothly perform a process from accounting of an individual company of a corporate group to consolidated accounting.SOLUTION: This accounting system comprises: an individual company accounting system provided for each of a plurality of individual companies to store accounting data of each individual company; a consolidated information input system provided for each group including the individual companies to collect accounting data of individual companies included in the group from the individual company accounting system; and a consolidated accounting system that stores the accounting data collected from the individual company accounting system and the consolidated information input system. The accounting system collects accounting data of the designated individual companies from the individual accounting system of the designated individual companies or the consolidated information input system that collects the accounting data of the designated individual companies.SELECTED DRAWING: Figure 8

Description

Technical Field

[0001] The present invention relates to an accounting system and an accounting method.

Background Art

[0002] Patent Document 1 discloses a system for consolidated accounting among a parent company and affiliated companies. This system sends processing output data files (consolidated B / S·P / L data files, consolidated capital increase / decrease detail data files, consolidated cash flow data files, consolidated attached information data files), which are in a group common format, from domestic affiliated companies and overseas affiliated companies to a consolidated accounting center installation device installed in the parent company. The consolidated accounting center installation device temporarily stores the sent processing output data files in an affiliated company related information database, and performs institutional consolidation operations and management consolidation operations using the stored processing output data files.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] Companies obligated to prepare securities reports are required to prepare consolidated financial statements that include the parent company, subsidiaries, and affiliated companies. For parent companies in large corporate groups, the consolidated financial statement preparation process is burdensome due to disclosure time constraints and the workload on the parent company's personnel responsible for preparing the consolidated financial statements. Therefore, one promising method for accelerating consolidated financial statements is to automate the process by linking the consolidated accounting system used for the corporate group's consolidated financial statements with the individual accounting systems of each company within the group. However, when a corporate group includes many companies, it is not always possible to build the consolidated accounting system and each company's accounting system in the same environment due to policies and relationships based on the business content within the group, the timing of system implementation, and the specifications of the servers involved. Furthermore, the scheme for consolidated financial statements is not uniform; various forms are possible, such as centralized management by the parent company, data entry by subsidiaries, or data entry through a core company. Therefore, building a consolidated accounting system requires considering various implementation methods depending on the system configuration and the consolidated financial statement scheme, leading to the challenge of complex system configurations and data linkage methods.

[0005] The present invention has been made in view of the above, and aims to provide an accounting system and accounting processing method that enables smooth accounting from individual companies within a corporate group to consolidated financial statements. [Means for solving the problem]

[0006] To solve the above-mentioned problems and achieve the objective, the accounting system according to the present invention is an accounting system for collecting accounting data of multiple individual companies, comprising: an individual company accounting system provided for each of the multiple individual companies and storing the accounting data of the individual company; a consolidated information input system provided for each group including the multiple individual companies and collecting accounting data of the individual companies included in the group from the individual company accounting system; and a consolidated accounting system that stores the accounting data collected from the individual company accounting system and the consolidated information input system, wherein the consolidated accounting system comprises: a first consolidated information input system linkage management master in which the individual companies from which accounting data is to be collected are registered and the consolidated information input system for which accounting data of the individual company is registered for each individual company; a first self-environment connection information master in which the individual company accounting systems and consolidated information input systems of companies belonging to a direct subordinate group of the parent company are registered; a first separate environment connection information master in which the individual company accounting systems of companies belonging to a separate group different from the direct subordinate group are registered; a first collection means for collecting the accounting data stored in the individual company accounting system of the individual company designated by the person in charge; and the designated individual company and the first linked information The first collection means includes: setting means for setting the linked consolidated information input system to be connected to based on the information input system linkage management master; linkage means for connecting to the linked consolidated information input system and updating the accounting data of the consolidated accounting system with the accounting data of the designated individual company stored in the connected consolidated information input system; and generation means for generating consolidated accounting data based on the accounting data stored in the consolidated accounting system. The first collection means, if the designated individual company is not registered in the first consolidated information input system linkage management master, or if the individual company is registered in the first local environment connection information master, collects the accounting data from the individual company accounting system of the individual company belonging to the direct group to the consolidated accounting system; if the individual company is registered in the first separate environment connection information master, collects the accounting data from the individual company accounting system of the individual company belonging to the separate group to the consolidated accounting system; and when updating the accounting data, the linkage means, if the linked information input system from which the accounting data of the designated individual company is collected is registered in the first local environment connection information master of the consolidated accounting system,The accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of a company belonging to the direct group, and if the consolidated information input system from which the accounting data of a specified individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of a company in the separate group, and the consolidated information input system has a second consolidated information input system in which the individual companies from which accounting data is collected are registered, and a flag indicating whether or not each type of accounting data is a target for collection from the individual company accounting system is registered. The system comprises a system linkage management master, a second self-environment connection information master in which the individual company accounting systems of companies belonging to the aforementioned separate group are registered, and a second collection means for collecting the accounting data stored in the individual company accounting system of the company designated by the person in charge. The second collection means is characterized in that, if the designated company is registered in the second linked information input system linkage management master, and the accounting data to be collected is a target for collection according to the flag stored in the second linked information input system linkage management master, and the company is registered in the second self-environment connection information master, it collects the accounting data from the individual company accounting system of that company.

[0007] Furthermore, in the accounting system according to the present invention, the consolidated information input system may have a first input means for acquiring the accounting data input by an input device, and accounting data of a type that is not subject to collection may be input to the consolidated information input system by the first input means.

[0008] Furthermore, in the accounting system according to the present invention, the consolidated accounting system includes a consolidated accounting system linkage management master in which a flag indicating whether or not a particular type of accounting data for each individual company that is not registered in the first consolidated information input system linkage management master is to be collected from the individual company accounting system is registered for each type of accounting data for that individual company, and a second input means for acquiring the accounting data entered by an input device. If a designated individual company is registered in the consolidated accounting system linkage management master, accounting data of a type that is not to be collected, as indicated by the flag registered in the consolidated accounting system linkage management master, may be entered into the consolidated accounting system by the second input means.

[0009] Furthermore, in the accounting system according to the present invention, the second linked information input system linkage management master may be updated using the first linked information input system linkage management master.

[0010] Furthermore, the accounting processing method according to the present invention is an accounting processing method performed on an accounting system having: an individual company accounting system provided for each of several individual companies and storing the accounting data of each individual company; a consolidated information input system provided for each group including several individual companies and collecting the accounting data of individual companies included in the group from the individual company accounting system; and a consolidated accounting system that stores the accounting data collected from the individual company accounting system and the consolidated information input system, wherein the consolidated accounting system has a first consolidated information input system linkage management master in which the individual companies from which accounting data is to be collected are registered and the consolidated information input system that collects the accounting data of each individual company is registered for each individual company; a first self-environment connection information master in which the individual company accounting systems and consolidated information input systems of companies belonging to a direct subordinate group of the parent company are registered; and a first separate environment connection information master in which the individual company accounting systems of companies belonging to a separate group different from the direct subordinate group are registered; and the consolidated information input system has a second consolidated information input system in which the individual companies from which accounting data is to be collected are registered and a flag indicating whether or not each type of accounting data is to be collected from the individual company accounting system is registered The consolidated accounting system includes a system linkage management master and a second self-environment connection information master in which the individual company accounting systems of companies belonging to the separate group are registered, and the consolidated accounting system includes a first collection step in which the consolidated accounting system collects the accounting data stored in the individual company accounting system of the individual company designated by the person in charge; a setting step in which the consolidated accounting system sets the consolidated information input system to be connected to based on the designated individual company and the first consolidated information input system linkage management master; a linkage step in which the consolidated accounting system connects to the connected consolidated information input system and updates the accounting data of the consolidated accounting system with the accounting data of the designated individual company stored in the connected consolidated information input system; a generation step in which the consolidated accounting system generates consolidated accounting data based on the accounting data stored in the consolidated accounting system; and a second collection step in which the consolidated information input system collects the accounting data stored in the individual company accounting system of the individual company designated by the person in charge, wherein the first collection step is performed if the designated individual company is not registered in the first consolidated information input system linkage management master.If the aforementioned individual company is registered in the first self-environment connection information master, the accounting data is collected from the individual company accounting system of the said individual company belonging to the direct group into the consolidated accounting system. If the aforementioned individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual company accounting system of the said individual company belonging to the separate group into the consolidated accounting system. When the linking step updates the accounting data, if the consolidated information input system from which the accounting data of the specified individual company is collected is registered in the first self-environment connection information master of the consolidated accounting system, the accounting data stored in the consolidated information input system of the company belonging to the direct group into the consolidated accounting system The accounting data is updated, and if the consolidated information input system from which the accounting data of the specified individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the company in the other group. The second collection step is characterized in that, if the specified individual company is registered in the second consolidated information input system linkage management master, and the accounting data to be collected is a target for collection according to the flag stored in the second consolidated information input system linkage management master, and the individual company is registered in the second self-environment connection information master, the accounting data is collected from the individual company's individual accounting system. [Effects of the Invention]

[0011] According to this invention, the process from individual company accounting to consolidated financial statements within a corporate group can be carried out smoothly. [Brief explanation of the drawing]

[0012] [Figure 1] Figure 1 shows an example of a system configuration in which a parent company's representative adjusts the accounting data of individual companies included in a corporate group. [Figure 2] Figure 2 shows an example of a system in which a parent company's representative adjusts the accounting data of individual companies included in a corporate group. [Figure 3]FIG. 3 is a diagram showing an example of a system in which an accountant of a subsidiary adjusts the accounting data of each company included in a corporate group. [Figure 4] FIG. 4 is a diagram showing an example of a system in which an accountant of a subsidiary adjusts the accounting data of each company included in a corporate group. [Figure 5] FIG. 5 is a diagram showing an example of the form of introduction of an accounting system. [Figure 6] FIG. 6 is a diagram showing an example of the form of introduction of an accounting system. [Figure 7] FIG. 7 is a diagram showing an example of the form of introduction of an accounting system. [Figure 8] FIG. 8 is a block diagram showing an example of the configuration of an accounting system according to an embodiment. [Figure 9] FIG. 9 is a diagram showing an example of data stored in a financial database and data stored in an asset database. [Figure 10] FIG. 10 is a diagram showing an example of a master possessed by an environmental information database. [Figure 11] FIG. 11 is a diagram showing an example of a master and data possessed by a consolidated accounting database. [Figure 12] FIG. 12 is a diagram showing an example of a consolidated company master, a consolidated accounting period master, a consolidated information input system linkage management master, and a consolidated accounting system linkage management master. [Figure 13] FIG. 13 is a diagram showing an example of consolidated account balance data and consolidated segment balance data. [Figure 14] FIG. 14 is a diagram showing an example of a master and data possessed by a consolidated information input database. [Figure 15] FIG. 15 is a diagram showing an example of consolidated information input account balance data and consolidated information input segment balance data. [Figure 16] FIG. 16 is a block diagram showing an example of the configuration of a parent company group server according to an embodiment. [Figure 17] FIG. 17 is a block diagram showing an example of the configuration of a core business group server according to an embodiment. [Figure 18]Figure 18 is a diagram showing an overview of the individual accounting system. [Figure 19] Figure 19 is a diagram showing an overview of the connection information input system. [Figure 20] Figure 20 is a diagram showing an overview of the consolidated accounting system. [Figure 21] Figure 21 is a flowchart showing the process flow for collecting data of an individual company. [Figure 22] Figure 22 is a diagram for explaining the data collection process in the connection information input system. [Figure 23] Figure 23 is a diagram for explaining the data collection process in the consolidated accounting system. [Figure 24] Figure 24 is a diagram for explaining the process of synchronizing the master of the consolidated accounting database and the master of the connection information input database. [Figure 25] Figure 25 is a diagram for explaining the details of the process of synchronizing the master of the consolidated accounting database and the master of the connection information input database. [Figure 26] Figure 26 is a diagram for explaining the process when accessing the accounting database of an individual company. [Figure 27] Figure 27 is a diagram for explaining the operation of specifying the database of the individual company to be referred to by the database processing component. [Figure 28] Figure 28 is a diagram for explaining a processing example of the first introduction form of the accounting system. [Figure 29] Figure 29 is a diagram for explaining an overview of a processing example of the third introduction form of the accounting system. [Figure 30] Figure 30 is a diagram for explaining the details of a processing example of the third introduction form of the accounting system. [Figure 31] Figure 31 is a diagram for explaining the details of a processing example of the third introduction form of the accounting system.

Embodiments for Carrying Out the Invention

[0013] Embodiments of the accounting system and accounting processing method according to the present invention will be described in detail below with reference to the drawings. However, the present invention is not limited to these embodiments.

[0014] [1. Overview] Figures 1 and 2 illustrate an example of a system configuration in which accounting data from individual companies within a corporate group is processed by a parent company's personnel in a consolidated accounting system to prepare consolidated financial statements. The system shown in Figure 1 has a configuration where the parent company's consolidated accounting system and the financial accounting systems of the individual companies within the corporate group are separate systems. In the system shown in Figure 1, each subsidiary's accounting personnel output a consolidation package from their own financial accounting system and send the outputted consolidation package to the parent company's consolidated accounting system. In the consolidated accounting system, the parent company's consolidation personnel receive the received consolidation package, convert account information, segment information, customer information, etc., using a consolidation interface, and store it as consolidated accounting data. The parent company's consolidation personnel then verify and adjust the consolidated accounting data and output the consolidated financial statements.

[0015] The system shown in Figure 2 is a system configuration in which the parent company's consolidated accounting system and the financial accounting systems of individual companies included in the corporate group are integrated. In this system, the parent company's consolidation personnel link the accounting data of each individual company to the consolidated accounting system, and account information, segment information, customer information, etc. are converted into data at the consolidation interface and stored as consolidated accounting data. Then, the parent company's personnel verify and adjust the consolidated accounting data and output consolidated financial statements.

[0016] In both the system shown in Figure 1 and Figure 2, the consolidated accounting system requires the parent company's consolidation officer to aggregate, adjust, and verify the accounting data of individual companies within the group to prepare consolidated financial statements, which presents a challenge in terms of the increased workload for the parent company's consolidation officer.

[0017] Figures 3 and 4 illustrate an example of an accounting system configuration in which subsidiary personnel adjust the accounting data of individual companies within a corporate group. The accounting system shown in Figure 3 has a configuration where the parent company's consolidated accounting system and the financial accounting systems of the individual companies within the corporate group are separate systems. In this system, each subsidiary's accounting personnel output a consolidation package from their own financial accounting system and send the outputted consolidation package to the parent company's consolidated accounting system. The consolidated accounting system receives the sent consolidation package via a consolidation interface, converts the data, and the individual company personnel in charge at the subsidiary verify and adjust it before storing it as consolidated accounting data. Then, the parent company personnel in charge at the parent company verify and adjust the aggregated consolidated accounting data and output consolidated financial statements.

[0018] The accounting system shown in Figure 4 is a system that integrates the parent company's consolidated accounting system with the financial accounting systems of individual companies within the corporate group. In this system, accounting data sent from the individual company's accounting system is converted via a consolidation interface, and the individual company's representative reviews and adjusts it before storing it as consolidated accounting data. The parent company's representative then reviews and adjusts the aggregated consolidated accounting data and outputs consolidated financial statements.

[0019] In the accounting systems shown in Figures 3 and 4, individual company representatives adjust and verify the accounting data of their assigned companies within the consolidated accounting system. The parent company representative aggregates the consolidated accounting data of each company to create consolidated financial statements and does not need to verify or adjust the subsidiary data, thus reducing the workload of the parent company representative.

[0020] Figures 5 to 7 illustrate examples of the implementation configurations of the accounting system shown in Figures 3 and 4. The first implementation configuration shown in Figure 5 is suitable for small corporate groups. In the first implementation configuration, the parent company's representative collects consolidated accounting data from individual company accounting databases into the parent company's consolidated accounting database. The parent company's representative then verifies and adjusts the collected data and outputs consolidated financial statements.

[0021] The implementation model shown in Figure 6 is suitable for medium-sized corporate groups. In the second implementation model shown in Figure 6, the individual company's representative collects consolidated accounting data from the subsidiary's accounting database into the consolidated information input database. The parent company's representative links the data collected in the consolidated information input database to the consolidated accounting database and outputs consolidated financial statements.

[0022] The implementation model shown in Figure 7 is suitable for large corporate groups. In the third implementation model shown in Figure 7, the corporate group is divided into multiple groups such as the parent company's direct reporting group G1, the core business group G2, and the M&A company / overseas subsidiary group G3. For each group, a company representative collects consolidated accounting data from the subsidiary's accounting database into the consolidated information input database. The parent company representative links the data collected in each group's consolidated information input database to the consolidated accounting database and outputs consolidated financial statements.

[0023] [2. Structure] The configuration of the accounting system according to this embodiment, which realizes the aforementioned implementation configuration, will be described with reference to the drawings. Figure 8 is a block diagram showing an example of the configuration of the accounting system 1 according to this embodiment.

[0024] Networks 300A and 300B are, for example, the Internet or a LAN (Local Area Network). Networks 300A and 300B are connected in a way that enables communication. Network 300A has the function of enabling communication between the parent company group server 100, A1 company accounting system 400-1, and A2 company accounting system 400-2, while network 300B has the function of enabling communication between the core business group server 200, B1 company accounting system 500-1, and B2 company accounting system 500-2. In addition, networks 300A and 300B enable communication between the parent company group server 100 and the core business group server 200.

[0025] The A1 Company Accounting System 400-1 is the accounting system (individual company accounting system) for A1 Company, which is part of Group G1, a direct subsidiary of the parent company. The A1 Company Accounting System 400-1 includes the A1 Company Accounting Database 401-1, which contains the A1 Company Financial Database 402-1, a database related to A1 Company's finances, and the A1 Company Asset Database 403-1, a database related to A1 Company's assets.

[0026] Figure 9 shows an example of data stored in the A1 Company Financial Database 402-1 and the A1 Company Asset Database 403-1. The A1 Company Financial Database 402-1 contains journal entry detail data 601 and account balance data 602. In addition to the journal entry detail data 601 and account balance data 602, the A1 Company Financial Database 402-1 may also contain other financial data. The journal entry detail data 601 includes, for example, company code, date of occurrence, general account title, amount, etc., as shown in Figure 9. The account balance data 602 includes, for example, company code, account title, balance, etc.

[0027] The A1 company asset database 403-1 contains fixed asset data 603 and monthly depreciation information data 604. The A1 company asset database 403-1 may also contain other asset-related data in addition to fixed asset data 603 and monthly depreciation information data 604. As shown in Figure 9, the fixed asset data 603 includes, for example, company code, asset number, acquisition cost, etc. As shown in Figure 9, the monthly depreciation information data 604 includes, for example, company code, asset number, fiscal year, month, depreciation amount, etc.

[0028] The A2 Company Accounting System 400-2 is the accounting system for A2 Company, which is part of Group G1, a direct subsidiary of the parent company. The A2 Company Accounting System 400-2 includes the A2 Company Accounting Database 401-2, which contains the A2 Company Financial Database 402-2, a database related to A2 Company's finances, and the A2 Company Asset Database 403-2, a database related to A2 Company's assets. The A2 Company Financial Database 402-2 also includes journal entry details data and account balance data, similar to the A1 Company Financial Database 402-1. Similarly, the A2 Company Asset Database 403-2 also includes fixed asset data and monthly depreciation information data, similar to the A1 Company Asset Database 403-1.

[0029] The B1 Company Accounting System 500-1 is the accounting system for Company B1, which is part of the core business group G2. The B1 Company Accounting System 500-1 includes the B1 Company Accounting Database 501-1, which contains the B1 Company Financial Database 502-1, a database related to the financials of Company B1, and the B1 Company Asset Database 503-1, a database related to the assets of Company B1. The B1 Company Financial Database 502-1 also includes journal entry details data and account balance data, similar to the A1 Company Financial Database 402-1. Similarly, the B1 Company Asset Database 503-1 also includes fixed asset data and monthly depreciation information data, similar to the A1 Company Asset Database 403-1.

[0030] The B2 Company Accounting System 500-2 is the accounting system for B2 Company, which is part of the core business group G2. The B2 Company Accounting System 500-2 includes the B2 Company Accounting Database 501-2, which contains the B2 Company Financial Database 502-2, a database related to the financials of B2 Company, and the B2 Company Asset Database 503-2, a database related to the assets of B2 Company. The B2 Company Financial Database 502-2 also includes journal entry details data and account balance data, similar to the A1 Company Financial Database 402-1. Similarly, the B2 Company Asset Database 503-2 also includes fixed asset data and monthly depreciation information data, similar to the A1 Company Asset Database 403-1.

[0031] The Core Business Group Server 200 is a server that processes accounting data for subsidiaries included in Core Business Group G2. For convenience of explanation, the Core Business Group Server 200 may sometimes be referred to as the Second Server. The Core Business Group Server 200 has a Consolidated Information Input Database 206b and an Environmental Information Database 206c. The Core Business Group Server 200 acquires data from the B1 Company Accounting System 500-1 and the B2 Company Accounting System 500-2 and stores it in the Consolidated Information Input Database 206b. The data stored in the Consolidated Information Input Database 206b is accessed by the Parent Company Group Server 100.

[0032] The parent company group server 100 is a server installed at the parent company of the corporate group. For convenience of explanation, the parent company group server 100 may sometimes be referred to as the first server. The parent company group server 100 has a consolidated accounting database 106a, a consolidated information input database 106b, and an environmental information database 106c. The parent company group server 100 acquires data from the A1 company accounting system 400-1 and the A2 company accounting system 400-2. The parent company group server 100 also acquires data from the core business group server 200. The parent company group server 100 outputs the corporate group's consolidated financial statements using the accounting data acquired from subsidiaries and the data acquired from the core business group server 200.

[0033] Figure 10 shows an example of the masters contained in environmental information databases 106c and 206c. Environmental information database 106c has a system type master 120a, a local environment connection information master 120b, and an alternative environment connection information master 120c. The system type master 120a is a master that manages the types of systems that make up accounting system 1 and stores information about the types of systems. The local environment connection information master 120b is a master that stores connection destinations for systems and databases that make up parent company direct group G1 and stores identification numbers, system types, company CDs, and encrypted connection destination information as shown in Figure 10. The alternative environment connection information master 120c is a master that stores connection destinations for systems and databases that make up groups different from parent company direct group G1 and stores identification numbers, system types, company CDs, and encrypted connection destination information as shown in Figure 10.

[0034] Furthermore, the environmental information database 206c, which is located on the core business group server 200, also has a system type master 220a, a local environment connection information master 220b, and an alternative environment connection information master 220c, similar to the environmental information database 106c. The local environment connection information master 220b stores the connection destinations of systems and databases that constitute the core business group G2. The alternative environment connection information master 220c stores the connection destinations of systems and databases that constitute a group different from the core business group G2. Note that the alternative environment connection information master 220c is configured not to register the connection destinations of systems and databases that constitute the parent company's direct subordinate group G1. This is to prevent connections from the core business group server 200 to the parent company group server 100.

[0035] Figure 11 shows an example of the master data and data contained in the consolidated accounting database 106a provided by the parent company group server 100. The consolidated accounting database 106a includes a consolidated company master 140a, a consolidated fiscal year master 140b, a consolidated information input system linkage management master 140c, and a consolidated accounting system linkage management master 140d. Figure 12 shows an example of the consolidated company master 140a, the consolidated fiscal year master 140b, the consolidated information input system linkage management master 140c, and the consolidated accounting system linkage management master 140d. The consolidated company master 140a is a master that manages the target companies subject to consolidated accounting within the corporate group, and as shown in Figure 12, it includes the company code and company name of the target company. The consolidated fiscal year master 140b is a master that stores information on the corporate group's consolidated fiscal year, and as shown in Figure 12, it includes the consolidated fiscal year, the consolidated fiscal year sub-number, the consolidated fiscal year name, the start date of the fiscal year, and the end date of the fiscal year. The consolidated information input system linkage management master 140c is a master that manages the data linkage scheme of the consolidated information input system, and as shown in Figure 12, it includes company code, consolidated fiscal year, consolidated fiscal year sub-number, consolidated information input company number, data type, and individual data collection target graph. The consolidated accounting system linkage management master 140d is a master that manages the linkage scheme of the consolidated accounting system, and has company code, consolidated fiscal year, consolidated fiscal year sub-number, data type, and individual company data collection target flag.

[0036] Furthermore, the consolidated accounting database 106a contains consolidated account balance data 140f and consolidated segment balance data 140g. Figure 13 shows an example of consolidated account balance data 140f and consolidated segment balance data 140g. As shown in Figure 13, the consolidated account balance data 140f includes company code, consolidated fiscal year, consolidated fiscal year sub-number, consolidated general account, and amount. As shown in Figure 13, the consolidated segment balance data 140g includes company code, consolidated fiscal year, consolidated fiscal year sub-number, consolidated segment, consolidated general account, and amount. In addition, the consolidated information input database 106b contains consolidated statement of changes data, consolidated cash flow data, consolidated intercompany transaction data, consolidated unrealized fixed asset data, consolidated unrealized incineration information data, consolidated equity change data, consolidated goodwill data, consolidated notes information data, consolidated financial statement data, etc., which are not shown in the diagram.

[0037] Figure 14 shows an example of the masters and data held by the consolidated information input database 106b and the consolidated information input database 206b. The consolidated information input database 106b has a consolidated company master 130a, a consolidated fiscal year master 130b, and a consolidated information input system linkage management master 130c. The consolidated company master 130a is a master synchronized with the consolidated company master 140a, the consolidated fiscal year master 130b is a master synchronized with the consolidated fiscal year master 140b, and the consolidated information input system linkage management master 130c is a master synchronized with the consolidated information input system linkage management master 140c.

[0038] Furthermore, the consolidated information input database 206b, which is located in the core business group server 200, also has a consolidated company master 230a, a consolidated fiscal year master 230b, and a consolidated information input system linkage management master 230c, similar to the consolidated information input database 106b.

[0039] Furthermore, the consolidated information input database 106b includes consolidated information input account balance data 130e and consolidated information input segment balance data 130f. Figure 15 shows an example of consolidated information input account balance data 130e and consolidated information input segment balance data 130f. As shown in Figure 15, the consolidated information input account balance data 130e includes company code, consolidated fiscal year, consolidated fiscal year sub-number, consolidated general account, and amount. As shown in Figure 15, the consolidated information input segment balance data 130f includes company code, consolidated fiscal year, consolidated fiscal year sub-number, consolidated segment, consolidated general account, and amount. In addition, the consolidated information input database 106b includes consolidated information input change statement data, consolidated information input cash flow data, consolidated information input intercompany transaction data, consolidated information input unrealized fixed asset data, consolidated information input unrealized incineration information data, etc., which are not shown.

[0040] Furthermore, the consolidated information input database 206b, which is located in the core business group server 200, also has consolidated information input account balance data 230e and consolidated information input segment balance data 230f, similar to the consolidated information input database 106b, and also contains consolidated information input change statement data, consolidated information input cash flow data, consolidated information input intercompany transaction data, consolidated information input unrealized fixed asset data, consolidated information input unrealized incineration information data, etc., which are not shown in the diagram.

[0041] Figure 16 is a block diagram showing an example configuration of the parent company group server 100. The parent company group server 100 is, for example, a commercially available desktop personal computer. However, the parent company group server 100 is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. Furthermore, the parent company group server 100 may be a so-called blade server.

[0042] The parent company group server 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each of the components of the parent company group server 100 is connected to communicate via any communication path.

[0043] The communication interface unit 104 connects the parent company group server 100 to the network 300A via communication devices such as routers and wired or wireless communication lines such as dedicated lines, enabling communication between the two. The communication interface unit 104 also has the function of communicating data with other devices via communication lines.

[0044] 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, mouse, microphone, or a monitor that works in conjunction with a 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.

[0045] 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. 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, or an optical disk. The storage unit 106 stores, for example, the consolidated accounting database 106a, the consolidated information input database 106b, and the environmental information database 106c mentioned above.

[0046] The control unit 102 is a CPU, etc., that comprehensively controls the parent company group server 100. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. Functionally, the control unit 102 comprises a first collection unit 102a, a setting unit 102b, a linking unit 102c, a generation unit 102d, a first input unit 102e, and a second input unit 102f.

[0047] The first collection unit 102a, as a means of collection, collects accounting data stored in the accounting systems of designated individual companies belonging to Group G1 directly under the parent company, into a consolidated information database included in the consolidated information input system, using business applications and database processing components.

[0048] The setting unit 102b, as a setting means, sets the linked information input database of the linked information input system to be connected to, based on the specified individual company and various master data.

[0049] The linking unit 102c, acting as a means of linking, connects to the linked information input database of the configured linked consolidated information input system and links the accounting data of the specified individual company stored in the linked information input database of the connected consolidated information input system to the linked accounting database of the consolidated accounting system.

[0050] The generation unit 102d, as a generation means, generates consolidated accounting data based on accounting data stored in the consolidated accounting system.

[0051] The first input unit 102e, acting as the first input means, inputs the accounting data of individual companies into the consolidated information input database of the consolidated information input system.

[0052] The second input unit 102f, acting as a second input means, inputs the accounting data of individual companies into the consolidated accounting database of the consolidated accounting system.

[0053] Figure 17 is a block diagram showing an example configuration of the core business group server 200. The core business group server 200 is, for example, a commercially available desktop personal computer. However, the core business group server 200 is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. Furthermore, the core business group server 200 may be a so-called blade server.

[0054] The core business group server 200 comprises a control unit 202, a communication interface unit 204, a storage unit 206, and an input / output interface unit 208. Each component of the core business group server 200 is connected to communicate via any communication path.

[0055] The communication interface unit 204 connects the core business group server 200 to the network 300B in a communicable manner via communication devices such as routers and wired or wireless communication lines such as dedicated lines. The communication interface unit 204 also has the function of communicating data with other devices via communication lines.

[0056] The input / output interface unit 208 is connected to an input device 212 and an output device 214. The output device 214 can be a monitor (including a home television), a speaker, or a printer. The input device 212 can be a keyboard, mouse, microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. In the following, the output device 214 may be referred to as the monitor 214, and the input device 212 as the keyboard 212 or mouse 212.

[0057] The storage unit 206 stores various databases, tables, and files. The storage unit 206 also stores computer programs that work in cooperation with the OS to give instructions to the CPU and perform various processes. As the storage unit 206, for example, memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 206 stores, for example, the linked information input database 206b and the environment information database 206c mentioned above.

[0058] The control unit 202 is a CPU, etc., that comprehensively controls the core business group server 200. The control unit 202 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. Functionally, the control unit 202 includes a second data collection unit 202a and a third input unit 202e.

[0059] As a means of collection, the second collection unit 202a collects accounting data stored in the accounting systems of designated individual companies belonging to the core business group G2 into the consolidated information database included in the consolidated information input system, using business applications and database processing components.

[0060] The third input unit 202e, acting as the first input means, inputs the accounting data of individual companies into the consolidated information input database of the consolidated information input system.

[0061] [3. Specific examples of processing] Here, we will explain specific examples of processes performed in accounting system 1 with reference to the diagrams.

[0062] First, the mechanism of the consolidated financial statement scheme in accounting system 1 will be explained. In the consolidated financial statement scheme of this embodiment, accounting system 1 can be functionally divided into three main systems: the individual company accounting system SYS1, the consolidated information input system SYS2, and the consolidated accounting system SYS3.

[0063] Figure 18 shows an overview of the individual company accounting system SYS1. The individual company accounting system SYS1 is the accounting system for each individual company included in a corporate group that performs consolidated financial statements. In accounting system 1, for example, the A1 company accounting system 400-1, the A2 company accounting system 400-2, the B1 company accounting system 500-1, and the B2 company accounting system 500-2 correspond to the individual company accounting system SYS1. Functionally, the individual company accounting system SYS1 consists of a financial accounting system that manages financial accounting in a financial database and a fixed asset system that manages fixed assets in an asset database.

[0064] Figure 19 shows an overview of the consolidated financial statement input system SYS2. The consolidated financial statement input system SYS2 is a system for inputting a portion of the consolidated financial statements, with each company responsible for a specific part of the process. If an individual company has implemented the individual company accounting system SYS1, the consolidated financial statement input system SYS2 can collect the data necessary for the consolidated financial statements from the database of the individual company accounting system SYS1 into the consolidated financial statement input database. If the consolidated financial statement input system SYS2 collects data from the individual company accounting system SYS1, it can adjust the collected data using various business applications for data input. If the consolidated financial statement input system SYS2 does not collect data from the individual company accounting system SYS1 for an individual company, it can directly input the data necessary for the consolidated financial statements using various business applications for data input and make adjustments.

[0065] Figure 20 shows an overview of the consolidated accounting system SYS3. The consolidated accounting system SYS3 is a system that collects financial statement data for all companies belonging to a corporate group and outputs consolidated financial statements. There are three patterns for how the consolidated accounting system SYS3 collects financial statement data. Pattern 1 is to link data from the consolidated information input system SYS2. Pattern 2 is to collect the data necessary for consolidated financial statements from the database of the individual company accounting system SYS1 when individual companies have introduced the individual company accounting system SYS1, and transfer it to the consolidated accounting database. In Pattern 2, adjustments can be made to the collected data using various business applications for data input. Pattern 3 is to directly input the data necessary for consolidated financial statements from various business applications for data input and make adjustments when neither Pattern 1 nor Pattern 2 applies. In the consolidated accounting system SYS3, after collecting financial statement data using Patterns 1 to 3, the parent company's representative performs the closing procedures to complete the consolidated financial statements.

[0066] Furthermore, the management of inter-system coordination between the individual company accounting system SYS1, the consolidated information input system SYS2, and the consolidated accounting system SYS3 can be performed using the consolidated information input system coordination management master and the consolidated accounting system coordination management master. These masters allow you to set whether or not data is to be collected for each company on a data type basis using the individual company data collection target flag, which manages whether or not data is to be collected from the individual company accounting system SYS1. For example, data not supported by the individual company accounting system SYS1 can be excluded from collection.

[0067] Furthermore, during the operation of Accounting System 1, there may be instances of introducing or switching to, for example, the Individual Company Accounting System SYS1. However, since the Consolidated Information Input System Linkage Management Master and the Consolidated Accounting System Linkage Management Master can be configured for each consolidated fiscal year, it is possible to change the data to be collected on a consolidated fiscal year basis. Note that the Consolidated Accounting System Linkage Management Master is a master intended for small corporate groups and is therefore not a mandatory master for Accounting System 1. If Accounting System 1 does not have the Consolidated Accounting System Linkage Management Master, the parent company representative may select the data to be collected as needed when collecting data.

[0068] Figure 21 is a flowchart showing the process flow for collecting individual company data in accounting system 1. First, the parent company group server 100 obtains parameters related to data collection using a business application (step S1). Next, the parent company group server 100 determines which system is currently running (step S2). If the parent company group server 100 is running the consolidated information input system SYS2, it determines whether the obtained parameters exist in the consolidated information input system linkage management master 130c of the consolidated information input database 106b (step S3). If the obtained parameters do not exist in the consolidated information input system linkage management master 130c (No in step S3), the parent company group server 100 excludes the process that the user is trying to execute from processing (step S5).

[0069] If the parent company group server 100 has the acquired parameter in the linked information input system linkage management master 130c (Yes in step S3), it determines whether the individual company data collection target flag for the record corresponding to the parameter in the linked information input system linkage management master 130c is "Target" (step S4). If the individual company data collection target flag is "Target" (Yes in step S4), the parent company group server 100 makes the data to be collected the data collection target for the linked information input system SYS2 (step S6). If the individual company data collection target flag is "Not Target" (No in step S4), the parent company group server 100 makes the data to be collected data to be directly entered in a business application equipped with an input screen for inputting each data type (step S7). After step S6 or step S7, the parent company group server 100 collects the data in the linked information input system SYS2 (step S8).

[0070] If the parent company group server 100 is running the consolidated accounting system SYS3, it determines whether the acquired parameter exists in the consolidated information input system linkage management master 140c of the consolidated accounting database 106a (step S9). If the acquired parameter exists in the consolidated information input system linkage management master 140c (Yes in step S9), the parent company group server 100 designates the data to be collected as data linkage target from the consolidated information input system SYS2 (step S10). If the acquired parameter does not exist in the consolidated information input system linkage management master 140c (No in step S9), the parent company group server 100 refers to the consolidated accounting system linkage management master 140d to determine whether the individual company data collection target flag is "target" (step S11).

[0071] If the parent company group server 100 has a flag set to "Target" for individual company data collection in the consolidated accounting system linkage management master 140d (Yes in step S11), it sets the data to be collected as data to be collected by the consolidated accounting system SYS3 (step S12). If the parent company group server 100 has a flag set to "Not Target" for individual company data collection in the consolidated accounting system linkage management master 140d (No in step S11), it sets the data to be collected as data to be directly entered in a business application equipped with an input screen for inputting each data type (step S13). After steps S10, S12, or S13, the parent company group server 100 collects the data in the consolidated accounting system SYS3 (step S14).

[0072] Figure 22 is a diagram illustrating the data collection process in the consolidated information input system SYS2 performed in step S8. When the data to be collected is a target for data collection by the consolidated information input system SYS2, the consolidated information input system SYS2 collects individual company data into the consolidated information input database 106b based on the information entered in the business application ap1 for the consolidated information input data collection process. The data collected in the consolidated information input database 106b can be adjusted in business applications for inputting various types of data. When the data to be collected is directly entered into business applications for inputting each data type, the consolidated information input system SYS2 directly acquires the data in the business application for each data type. The data collected in this way is linked to the consolidated accounting system SYS3.

[0073] Figure 23 is a diagram illustrating the data collection process in the consolidated accounting system SYS3 performed in step S14. When the data to be collected is subject to data linkage from the consolidated information input system SYS2, the consolidated accounting system SYS3 collects the information stored in the consolidated information input database 106b into the consolidated accounting database 106a based on the information entered in the business application ap2 for the consolidated information input data linkage process. When the data to be collected is subject to data collection by the consolidated accounting system SYS3, the consolidated accounting system SYS3 collects the data from the individual company's database based on the information entered in the business application ap3 for the consolidated data collection process. When the data to be collected is data that is directly entered in business applications for input of each data type, the consolidated accounting system SYS3 directly collects the data in business applications for each data type.

[0074] Figure 24 is a diagram illustrating the process of synchronizing the master data in the consolidated accounting database 106a with the master data in the consolidated information input database 106b. The parent company representative selects the master data to be synchronized using the business application ap4 for the master data synchronization process shown in Figure 24. When the parent company representative clicks the "Execute" button, the master data selected by the parent company representative from the master data stored in the consolidated information input database 160b is synchronized with the master data stored in the consolidated accounting database 106a.

[0075] Figure 25 is a diagram illustrating the details of the process of synchronizing the master data of the consolidated accounting database 106a with the master data of the consolidated information input database 106b. Specifically, the parent company group server 100 sets the company CD and system type as connection input parameters based on the input of the database processing component PA1 shown in Figure 25 to the business application ap4, and connects to the consolidated accounting database 106a by referring to the environment information database 106c.

[0076] The database processing component is a component that unifies the control of operations such as referencing and updating databases performed by business applications. The database processing component receives the company code and system type of the company that stores the data to be retrieved from the business application, and uses the environment information database to connect to the server and database that actually stores the data. By performing processing through the database processing component in this way, business applications can perform database-related operations by specifying the logical target company and system type without knowing the physical environment configuration of the system or the database location. The database processing component refers to the "local environment connection information master" and "other environment connection information master" of its own environment, and automatically determines the database connection destination information that matches the connection input parameters and retrieves the connection destination. The system type and company code are uniquely managed across the "local environment connection information master" and "other environment connection information master," and one of the connection destinations can be identified from these two parameters. Therefore, business applications do not need to identify or control which environment the database resides in.

[0077] Next, the parent company group server 100 obtains the consolidated information input company number from the consolidated information input system linkage management master 140c, and uses the obtained consolidated information input company number as the company CD in the connection input parameter of the database processing component PA2 for updating the master to be synchronized. The parent company group server 100 also obtains the system type corresponding to the company CD by referring to the environment information database 106c, and uses the obtained system type as the system type in the connection input parameter. The parent company group server 100 updates the master stored in the consolidated information input database 106b, which is specified by the connection input parameter of the database processing component PA2, based on the master stored in the consolidated accounting database 106a to which the database processing component PA1 is connected. The consolidated information input system SYS2 operates by referring to the synchronized consolidated information input database 106b.

[0078] Figure 26 is a diagram illustrating the process of accessing an individual company's accounting database in accounting system 1. First, the user (parent company representative) logs in to the parent company group server 100 by entering their user ID and password in the user authentication business application ap5 shown in Figure 26. The logged-in user selects the company to be accounted for using the company selection business application ap6 shown in Figure 27. Once the user selects a company in business application ap6, business application ap7 shown in Figure 26 is displayed. In business application ap7, the user selects the process to be performed on the individual company's database. For example, if the user selects "Journal Entry Input" in business application ap7, business application ap8 shown in Figure 26 is displayed. When the user enters data in business application ap8 and clicks the register button, the parent company group server 100 uses the database processing component PA3 shown in Figure 26 to refer to the environmental information database 106c to identify the individual company's accounting database to be accessed, and updates the identified database with an update query.

[0079] Figure 27 illustrates the operation of identifying the database of a specific company to be referenced using the database processing component. For example, if the company CD is "A1" and the system type is "Financial Accounting System" as connection input parameters, the database connection component PA4 will refer to the environment connection information master 120b using these parameters and obtain "First Server - A1 Company Financial Database" as the connection destination information for the database processing component PA4.

[0080] Furthermore, for example, if the database connection component PA5 has a company CD of "B1" and a system type of "Financial Accounting System" as connection input parameters, it will refer to the separate environment connection information master 120c using these parameters and obtain "Second Server - Company B Financial Database" as the connection destination information for the database processing component PA5.

[0081] Next, we will explain an example of accounting system 1 processing corresponding to the small-scale first implementation configuration shown in Figure 5, using Figure 28. In this explanation of processing examples, we will assume that individual company information is not stored in the consolidated information input system linkage management master 140c. In the first implementation configuration, when collecting accounting data for company A1, the parent company representative selects the data to be collected in the business application ap9 for consolidated data collection processing and clicks the "Execute" button. In the first implementation configuration, if company A1's information is not registered in the consolidated information input system linkage management master 140c, the business application ap9 determines that company A1's accounting data is to be collected from the A1 company accounting system 400-1. The database processing component PA4 for data collection refers to the consolidated company master 140a using "Company A1" selected in the business application ap6 and obtains the company code "A1". The database processing component PA4 uses the obtained company code "A1" as a connection input parameter. The database processing component PA4 also uses the system "Financial Accounting System" corresponding to the company code and the items checked as collection targets as connection input parameters. The database processing component PA4 uses this connection input parameter to refer to the local environment connection information master 120b and obtains "First Server - A1 Company Financial Database" as the connection destination information.

[0082] The database processing component PA4 executes a reference query using the acquired connection information and accesses the A1 company financial database 402-1. Next, the database processing component PA5, which is used to update the consolidated accounting database 106a, references the consolidated company master 140a using the parent company name "Company P" displayed in the business application ap9 and obtains the company code "P". The database processing component PA5 uses the acquired company code "P" as the input parameter for its connection. The database processing component PA5 also uses the system type "Consolidated Accounting System" as the input parameter for its connection. The database processing component PA5 references the local environment connection information master 120b using this input parameter and obtains "First Server - Consolidated Accounting Database" as the connection information for the database processing component PA5. The database processing component PA5 executes an update query using the acquired connection information and updates the consolidated accounting database 106a by referencing the A1 company financial database 402-1 referenced by the database processing component PA4.

[0083] Furthermore, if the business application ap9 has checked items corresponding to A1 company asset database 403-1 as items to be collected, the database processing component PA4 will set the system type to "Fixed Asset Accounting System" and the connection destination information to "First Server - A1 Company Asset Database". The parent company representative will switch the collection company and collection target in business application ap9 and update the consolidated accounting database 106a by referring to the financial database and asset database for other individual companies such as A2 company. Furthermore, if multiple companies are set as collection companies in business application ap9, the database processing components PA4 and PA5 will automatically change the connection input parameters and connection destination information according to the set companies to refer to the database and update the consolidated accounting database 106a.

[0084] Furthermore, if the collection company in business application ap9 is changed from company A1 to company B1, and business application ap9 does not store information for company B1 in the consolidated information input system linkage management master 140c, it will determine that the accounting data for company B1 should be collected from the company B1 accounting system 500-1, and the database processing component PA4 will use the company code "B1" and "Financial Accounting System" as connection input parameters. If information for company B1 is stored in the separate environment connection information master 120c, the database processing component PA4 will refer to the separate environment connection information master 120c and obtain "Second Server - Company B1 Financial Database" as the connection destination information. The database processing component PA4 will execute a reference query with the obtained connection destination information and refer to the company B1 financial database 502-1.

[0085] Next, the database processing component PA5, which updates the consolidated accounting database 106a, references the consolidated company master 140a using the parent company name "Company P" displayed in the business application ap9, and obtains the company code "P". The database processing component PA5 uses the obtained company code "P" as the connection input parameter for the database processing component PA5. The database processing component PA5 also uses the system type "Consolidated Accounting System" as the connection input parameter. The database processing component PA5 references the local environment connection information master 120b using this connection input parameter and obtains "First Server - Consolidated Accounting Database" as the connection destination information for the database processing component PA5. The database processing component PA5 executes an update query using the obtained connection destination information and updates the consolidated accounting database 106a by referencing the B1 company financial database 502-1 referenced by the database processing component PA4.

[0086] Next, we will explain an example of the accounting system 1 processing corresponding to the large-scale third implementation configuration shown in Figure 7, using Figures 29 to 31. Figure 29 is a diagram illustrating the overview of the processing example for the third implementation configuration. In the third implementation configuration, first, the individual company representative of the core business group G2 operates the core business group server 200 and collects accounting data from each company's financial database and asset database using the business application ap10 for consolidated information input data collection processing, and performs the collection processing of consolidated information for each company (process 1-1). After collecting the data, the individual company representative of the core business group G2 performs various data inputs and adjustments as needed on individual input screens in the business application (process 1-2). The core business group server 200 stores the consolidated information in the consolidated information input database 206b according to the operations performed by the individual company representative of the core business group G2. Furthermore, on the parent company's direct subsidiary group G1 side, similar to the core business group G2 side, the collection and adjustment of accounting data for each individual company belonging to the parent company's direct subsidiary group G1 is carried out by the individual company's representative, and the consolidated information is stored in the consolidated information input database 106b.

[0087] After the core business group G2 completes the collection of consolidated information for each individual company, the parent company representative of the parent company's direct subordinate group G1 operates the parent company group server 100 and links the data stored in the consolidated information input database 206b to the consolidated accounting database 106a on the parent company group server 100 using the business application ap11 for consolidated information input data linkage processing (process 2-1). After linking the data, the parent company representative of the parent company's direct subordinate group G1 operates the parent company group server 100 and, as necessary, inputs and adjusts various data on individual input screens using the business application (process 2-2). The parent company representative then proceeds with cross-company coordination tasks that only the parent company representative can perform, as well as the final closing procedures, using the business application. Tasks performed by the parent company representative include, for example, registration of consolidated equity change data, registration of consolidated goodwill data, registration of consolidated notes information data, and creation of consolidated financial statement data.

[0088] Next, we will explain in detail the processing example performed on the core business group G2 side in the third implementation configuration. Figure 30 is a diagram illustrating the details of the processing example in the third implementation configuration. In the third implementation configuration, when collecting accounting data for company B1, the person in charge at company B1 selects the data to be collected in the business application ap10 for the consolidated information input data collection process and clicks the "Execute" button.

[0089] The database processing component PA6 references the consolidated company master 230a using "B1 Company," which is designated as a linked company in the business application ap10, and obtains the company code "B1." The database processing component PA6 uses the obtained company code "B1" as a connection input parameter. The business application ap10 determines that the accounting data to be collected from the B1 Company accounting system 500-1 is for data types where the individual company data collection target flag for B1 Company is set to "Target" in the consolidated information input system linkage management master 230c, which contains information about B1 Company. Furthermore, the database processing component PA6 uses the system corresponding to the item checked as a collection target from the data types where the individual company data collection target flag is set to "Target" as a connection input parameter. The database processing component PA6 references the local environment connection information master 220b using this connection input parameter and obtains "Second Server - B1 Company Asset Database" as the connection destination information. The database processing component PA6 executes a reference query using the acquired connection information and accesses the B1 company asset database 503-1.

[0090] Next, the database processing component PA7, which updates the consolidated information input database 206b, references the consolidated company master 230a using the company name "S2 Company" displayed in the business application ap10 and obtains the company code "S2". The database processing component PA7 uses the obtained company code "S2" as the connection input parameter for the database processing component PA7. The database processing component PA7 also uses the system type "Consolidated Information Input System" as the connection input parameter. The database processing component PA7 references the local environment connection information master 220b using this connection input parameter and obtains "Second Server - Consolidated Information Input Database" as the connection destination information for the database processing component PA7. The database processing component PA7 executes an update query using the obtained connection destination information and updates the consolidated information input database 206b by referencing the B1 company asset database 503-1 referenced by the database processing component PA6.

[0091] Next, we will explain in detail the processing example performed on the parent company's direct subordinate group G1 side in the third implementation configuration. Figure 31 is a diagram illustrating the details of the processing example in the third implementation configuration. In the third implementation configuration, when the parent company's direct subordinate group G1 side collects data from B1 company on the core business group G2 side, the parent company representative selects the data to be collected in the business application ap11 for consolidated information input data linkage processing and clicks the "Execute" button.

[0092] The database processing component PA8 references the consolidated company master 140a using "Company B1," which is designated as a partner company in the business application ap11, and obtains the company code "B1." The business application ap11 then references the consolidated information input system linkage management master 140c using the obtained company code "B1," and if company code "B1" is stored there, it determines that the accounting data of Company B1 is to be linked from the consolidated information input system. The database processing component PA8 uses the consolidated information input company number "S2" of the record in which company code "B1" is stored as the company code for the connection input parameter. The database processing component PA8 also uses the system type "Consolidated Information Input System" as the connection input parameter. Furthermore, the database processing component PA8 references the separate environment connection information master 120c using company code "S2" and obtains "Second Server - Consolidated Information Input Database" as the connection destination information. The database processing component PA8 executes a reference query using the obtained connection destination information and references the consolidated information input database 206b.

[0093] Next, the database processing component PA9, which updates the consolidated accounting database 106a, references the consolidated company master 130a using the company name "Company P" displayed in the business application ap11 and obtains the company code "P". The database processing component PA9 uses the obtained company code "P" as the connection input parameter for the database processing component PA9. The database processing component PA9 also uses the system type "Consolidated Accounting System" as the connection input parameter. The database processing component PA9 references the local environment connection information master 120b using this connection input parameter and obtains "First Server - Consolidated Accounting Database" as the connection destination information for the database processing component PA9. The database processing component PA9 executes an update query using the obtained connection destination information and updates the consolidated accounting database 106a by referencing the consolidated information input database 206b referenced by the database processing component PA8.

[0094] Furthermore, for example, if the business application ap11 changes the partner company from company B1 to company A1, the database processing component PA8 refers to the consolidated company master 140a using "company A1" which is designated as the partner company in business application ap11, and obtains the company code "A1". The business application ap11 then refers to the consolidated information input system linkage management master 140c using the obtained company code "A1", and if company code "A1" is stored there, it determines that company A1's accounting data is to be linked from the consolidated information input system. The database processing component PA8 sets the consolidated information input company NO "S" of the record in which company code "A1" is stored as the company code for the connection input parameter. The database processing component PA8 also refers to the local environment connection information master 120b using company code "S", and obtains "First Server - Consolidated Information Input Database" as the connection destination information. The database processing component PA8 executes a reference query using the obtained connection destination information and refers to the consolidated information input database 106b.

[0095] Next, the database processing component PA9, which updates the consolidated accounting database 106a, references the consolidated company master 130a using the company name "Company P" displayed in the business application ap11 and obtains the company code "P". The database processing component PA9 uses the obtained company code "P" as the connection input parameter for the database processing component PA9. The database processing component PA9 also uses the system type "Consolidated Accounting System" as the connection input parameter. The database processing component PA9 references the local environment connection information master 120b using this connection input parameter and obtains "First Server - Consolidated Accounting Database" as the connection destination information for the database processing component PA9. The database processing component PA9 executes an update query using the obtained connection destination information and updates the consolidated accounting database 106a by referencing the consolidated information input database 106b referenced by the database processing component PA8.

[0096] Furthermore, the accounting system processing corresponding to the second implementation configuration will be carried out similarly, with the processing performed by the core business group G2 in the third implementation configuration being handled by individual company personnel on the parent company's direct reporting group G1 side.

[0097] [4. Effects of the Embodiment] According to the accounting system 1 of this embodiment, it is possible to smoothly perform accounting for individual companies within a corporate group, from accounting to consolidated financial statements.

[0098] [5. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0099] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0100] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0101] [6. 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.

[0102] 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.

[0103] 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.

[0104] Furthermore, with respect to the parent company group server 100 and the core business group server 200, each component shown in the diagram is a functional concept and does not necessarily have to be physically configured as shown.

[0105] For example, the processing functions of the parent company group server 100 and the core business group server 200, particularly those performed by the control unit 102 and the control unit 202, 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 parent company group server 100 and the core business group server 200 to execute the processing described in this embodiment, and is mechanically read by the parent company group server 100 and the core business group server 200 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to configure the control unit 102 and the control unit 202.

[0106] Furthermore, this computer program may be stored on an application program server connected to the parent company group server 100 and the core business group server 200 via any network, and it is possible to download all or part of it as needed.

[0107] 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.

[0108] 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.

[0109] The various databases stored in the memory unit 106 include 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.

[0110] Furthermore, the parent company group server 100 and the core business group server 200 may be configured as known personal computers or workstations or other document processing devices, or they may be configured as the parent company group server 100 or core business group server 200 with any peripheral devices connected to them. Alternatively, the parent company group server 100 and the core business group server 200 may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment on the document processing device.

[0111] 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 functionally or physically distributed and integrated in any unit according to various additions or functional additions. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0112] This invention is useful in corporate groups composed of multiple companies. [Explanation of symbols]

[0113] 1. Accounting System 100 Parent company group servers 102 Control Unit 102a Collection Department 1 102b Settings section 102c Liaison Department 102d Generator 102e First Input Section 102f Second Input Section 104 Communication Interface Section 106 Storage section 106a Consolidated Accounting Database 106b Linked Information Input Database 106c Environmental Information Database 108 Input / Output Interface Section 112 Input device (keyboard) 114 Output device (monitor) 200 Core Business Group Servers 202 Control Unit 202a Second Collection Department 202e Third Input Section 204 Communication Interface Section 206 Memory section 206b Linked Information Input Database 206c Environmental Information Database 300A, 300B Network 400-1 A1 Company Accounting System 401-1 A1 Company Accounting Database 402-1 A1 Company Financial Database 403-1 A1 Company Asset Database 400-2 A2 Company Accounting System 401-2 A2 Company Accounting Database 402-2 A2 Company Financial Database 403-2 A2 Company Asset Database 500-1 B1 Company Accounting System 501-1 B1 Company Accounting Database 502-1 B1 Company Financial Database 503-1 B1 Company Asset Database 500-2 B2 Company Accounting System 501-2 B2 Company Accounting Database 502-2 B2 Company Financial Database 503-2 B2 Company Asset Database

Claims

1. An accounting system that collects accounting data from multiple individual companies, A company accounting system is established for each of the multiple individual companies, and stores the accounting data of each company. A consolidated information input system is provided for each group, which includes multiple individual companies, and which collects accounting data of the individual companies included in the group from the individual company accounting system. A consolidated accounting system that stores the accounting data collected from the individual accounting system and the consolidated information input system, It has, The aforementioned consolidated accounting system is The first consolidated information input system linkage management master contains a code that identifies the individual company from which accounting data is collected, A first self-environment connection information master contains a code that identifies individual companies belonging to the parent company's direct group and connection destination information indicating a consolidated information input system that collects the accounting data of said individual companies, A first separate environment connection information master contains a code that identifies an individual company belonging to a separate group different from the aforementioned direct subordinate group, and connection destination information indicating a consolidated information input system that collects the accounting data of said individual company. A first collection means for collecting the accounting data stored in the individual company's accounting system designated by the person in charge, A setting means for setting the linked information input system to be connected to based on the specified individual company and the first linked information input system linkage management master, A linking means that connects to the aforementioned consolidated information input system and updates the accounting data of the consolidated accounting system with the accounting data of the specified individual company stored in the connected consolidated information input system, A generation means for generating consolidated accounting data based on accounting data stored in the consolidated accounting system, It has, The first collection means is, If the code identifying the specified individual company is not registered in the first linked information input system linkage management master, If the code identifying the specified individual company is registered in the first self-environment connection information master, the accounting data is collected from the individual company accounting system of the individual company belonging to the direct group into the consolidated accounting system. If the code identifying the specified individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual company accounting system of the individual company belonging to the separate group into the consolidated accounting system. When the aforementioned linking means updates the accounting data, If connection information indicating the consolidated information input system that collects the accounting data of the specified individual company is registered in the first self-environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data of the individual company belonging to the direct group stored in the consolidated information input system indicated by the connection information. If connection information indicating the consolidated information input system that collects the accounting data of the specified individual company is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data of the individual company belonging to the separate group stored in the consolidated information input system indicated by the connection information. The aforementioned linked information input system is A second linked information input system linkage management master contains a code that identifies individual companies from which accounting data is collected, and a flag indicating whether or not each type of accounting data is subject to collection from the individual company accounting system, A second self-environment connection information master in which codes identifying individual companies belonging to the aforementioned separate group are registered, A second collection means for collecting the accounting data stored in the individual company's accounting system designated by the person in charge, It has, The second collection means described above is: If the code identifying the specified individual company is registered in the second linked information input system linkage management master, and the flag associated with that code indicates that it is a target for collection, If a code identifying the company is registered in the second self-environment connection information master, the accounting data is collected from the company's individual company accounting system. Accounting system.

2. The linked information input system has a first input means for acquiring the accounting data entered by an input device, Accounting data of a type that indicates the registered flag is not to be collected is entered into the consolidated information input system by the first input means. The accounting system according to claim 1.

3. The aforementioned consolidated accounting system is A consolidated accounting system linkage management master, in which a flag is registered for each type of accounting data of a company that is not registered in the first consolidated information input system linkage management master, and a flag indicating whether or not the data is to be collected from the individual company accounting system is registered for each type of accounting data of that company, It has a second input means for acquiring the accounting data entered by the input device, If a code identifying a specified individual company is registered in the consolidated accounting system linkage management master, accounting data of a type that indicates that the flag registered in the consolidated accounting system linkage management master is not to be collected is entered into the consolidated accounting system by the second input means. The accounting system according to claim 2.

4. The first linked information input system linkage management master registers a flag for each type of accounting data indicating whether or not it is a target for collection from the individual accounting system, The second linked information input system linkage management master is updated with the first linked information input system linkage management master. The accounting system according to claim 1.

5. A company accounting system is established for each of the multiple individual companies, and stores the accounting data of each company. A consolidated information input system is provided for each group, which includes multiple individual companies, and which collects accounting data of the individual companies included in the group from the individual company accounting system. A consolidated accounting system that stores the accounting data collected from the individual accounting system and the consolidated information input system, An accounting processing method performed in an accounting system having, The consolidated accounting system comprises: a first consolidated information input system linkage management master in which codes identifying individual companies from which accounting data is collected are registered; a first local environment connection information master in which codes identifying individual companies belonging to the parent company's direct subordinate group and connection destination information indicating the consolidated information input system from which the accounting data of said individual companies are collected are registered; and a first separate environment connection information master in which codes identifying individual companies belonging to a separate group different from the direct subordinate group and connection destination information indicating the consolidated information input system from which the accounting data of said individual companies are collected. The aforementioned consolidated information input system includes a second consolidated information input system linkage management master, in which codes identifying individual companies from which accounting data is collected are registered, and a flag indicating whether or not each type of accounting data is subject to collection from the individual company accounting system is registered; and a second local environment connection information master, in which codes identifying individual companies belonging to the other group are registered. The consolidated accounting system includes a first collection step of collecting the accounting data stored in the individual company accounting system of the individual company designated by the person in charge, The consolidated accounting system includes a setting step in which it sets the consolidated information input system to be connected to based on the designated individual company and the first consolidated information input system linkage management master, The linked step includes: connecting the consolidated accounting system to the consolidated information input system and updating the accounting data of the consolidated accounting system with the accounting data of the designated individual company stored in the connected consolidated information input system; The consolidated accounting system includes a generation step of generating consolidated accounting data based on accounting data stored in the consolidated accounting system, The aforementioned consolidated information input system includes a second collection step in which it collects the accounting data stored in the individual company accounting system of the individual company designated by the person in charge, Includes, The first collection step is, If the code identifying the specified individual company is not registered in the first linked information input system linkage management master, If the code identifying the specified individual company is registered in the first self-environment connection information master, the accounting data is collected from the individual company accounting system of the individual company belonging to the direct group into the consolidated accounting system. If the code identifying the specified individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual company accounting system of the individual company belonging to the separate group into the consolidated accounting system. The aforementioned linking step, when updating the accounting data, If connection information indicating the consolidated information input system that collects the accounting data of the specified individual company is registered in the first self-environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data of the individual company belonging to the direct group stored in the consolidated information input system indicated by the connection information. If connection information indicating the consolidated information input system that collects the accounting data of the specified individual company is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data of the individual company belonging to the separate group stored in the consolidated information input system indicated by the connection information. The aforementioned second collection step is, If the code identifying the specified individual company is registered in the second linked information input system linkage management master, and the flag associated with that code indicates that it is a target for collection, If a code identifying the company is registered in the second self-environment connection information master, the accounting data is collected from the company's individual company accounting system. Accounting method.

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