Accounting support device, accounting support method, and accounting support program

Abstract

To provide an accounting support apparatus, an accounting support method, and an accounting support program that perform accounting processing without distinguishing between a purchased product and an outsourced product.SOLUTION: A PC 100 serving as an accounting support apparatus includes: an arrival information receiving unit which receives an arrival information file in which an arrival information record including item identification information is stored; a category determination unit which classifies or determines whether the arrival information record is an arrival information record for a purchase product or an arrival information record for an outsourced product; and a data generation unit which generates production record finished product data in which a production record finished product record is stored.SELECTED DRAWING: Figure 1

Description

Technical Field

[0006] ,

[0007] , ,

[0001] The present invention relates to an accounting support device, an accounting support method, and an accounting support program.

Background Art

[0002] In the manufacturing industry where accounting is performed by distinguishing whether the ordered items from suppliers are purchased items or outsourced items, the journal entries and cost management methods differ between purchased items and outsourced items. Therefore, it is necessary to manage purchased items as inventory and outsourced items as work-in-progress separately for each ordered item.

[0003] However, when the number of orders becomes extremely large, distinguishing between the processing of purchased items and outsourced items imposes a significant burden on accounting processing.

[0004] Therefore, there is a need for a system that can eliminate the need for manual classification of purchased items and outsourced items, enable processing without being aware of whether it is a purchased item or an outsourced item, and reduce the burden in terms of input and operation.

Prior Art Documents

Patent Documents

[0005]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0006] An object of the present invention is to provide a new function that eliminates the need for manual classification of purchased items and outsourced items, enables processing without being aware of whether it is a purchased item or an outsourced item, and reduces the burden in terms of input and operation.

Means for Solving the Problems

[0007] <000…036>To solve the above-mentioned problems and achieve the objective, the accounting support device according to the present invention is an accounting support device comprising a control unit, wherein the control unit includes: an incoming information receiving means for receiving an incoming information file in which incoming information records including item identification information are stored; a classification determination means for classifying or determining whether an incoming information record in the incoming information file received by the incoming information receiving means is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by a master and the item identification information; and if an incoming information record for purchased goods exists according to the classification or determination by the classification determination means The system is characterized by comprising: a data generation means that, for each incoming goods information record for purchased goods, creates a purchase record having newly assigned purchase identification information in addition to at least a portion of the incoming goods information, including item identification information, stored in the incoming goods information record for purchased goods, and generates purchase data in which the purchase record is stored; and, if there are incoming goods information records for outsourced goods, creates a finished product manufacturing record having newly assigned manufacturing performance identification information in addition to at least a portion of the incoming goods information, including item identification information, stored in the incoming goods information record for outsourced goods, and generates finished product manufacturing data in which the finished product manufacturing record is stored.

[0008] Furthermore, the accounting support device according to the present invention is characterized in that the classification determination means classifies the incoming information records by, if there are incoming information records in the incoming information file that should be classified as incoming information records for purchased goods, generating a purchased goods incoming information file that stores all of the incoming information records, and if there are incoming information records in the incoming information file that should be classified as incoming information records for outsourced goods, generating an outsourced goods incoming information file that stores all of the incoming information records.

[0009] Furthermore, the accounting support device according to the present invention further comprises a data information receiving means which, when the classification determination means generates a purchased goods arrival information file, receives the purchase date for each arrival information record in the file, and when the classification determination means generates an outsourced goods arrival information file, receives the manufacturing date for each arrival information record in the file, wherein the purchase record created by the data generation means has at least a portion of the arrival information and purchase identification information, in addition to the purchase date received by the data information receiving means, and the manufactured finished goods record created by the data generation means has at least a portion of the arrival information and manufacturing performance identification information, in addition to the manufacturing date received by the data information receiving means.

[0010] Furthermore, the accounting support device according to the present invention is characterized in that the classification determination means determines the incoming information record by separately creating a record for each incoming information record in the incoming information file that adds a distinction between purchased goods and outsourced goods.

[0011] Furthermore, the accounting support device according to the present invention is characterized in that, when there is an incoming information record for outsourced goods, the data generation means, in addition to creating a manufacturing performance finished product record and generating manufacturing performance finished product data, also creates a payment item identification information relating to a part or material for manufacturing a product corresponding to the item identification information of the manufacturing performance finished product record in the manufacturing performance finished product data, and a manufacturing performance payment item record having the same manufacturing performance identification information as the said manufacturing performance finished product record, and generates manufacturing performance payment item data in which the said manufacturing performance finished product record is stored.

[0012] Furthermore, the accounting support device according to the present invention has a purchase record created by the data generation means that has a quantity received, which is part of the incoming information, and a purchase unit price corresponding to item identification information predetermined by the master; a manufacturing performance finished product record created by the data generation means that has a quantity received, which is part of the incoming information, and an outsourcing unit price corresponding to item identification information predetermined by the master; and a manufacturing performance payout record created by the data generation means that has a payout quantity obtained by multiplying the quantity ratio of parts or materials to the goods necessary to manufacture the goods predetermined by the master by the quantity received in the corresponding manufacturing performance finished product record. The control unit further comprises a journal entry means that, when a purchase record is created by the data generation means, journalizes the purchase amount obtained by multiplying the number received by the purchase unit price based on the created purchase record; when a manufacturing performance finished product record and a manufacturing performance payout record are created by the data generation means, journalizes the outsourcing amount obtained by multiplying the number received by the outsourcing unit price based on the created manufacturing performance finished product record; and journalizes the cost amount obtained by multiplying the number issued by the cost unit price based on the created manufacturing performance payout record.

[0013] Furthermore, the accounting support method according to the present invention is an accounting support method executed in an accounting support device equipped with a control unit, comprising: an incoming information reception step executed by the control unit, which receives an incoming information file containing incoming information records including item identification information; a classification determination step, which classifies or determines whether an incoming information record in the incoming information file received in the incoming information reception step is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by a master and the item identification information; and according to the classification or determination by the classification determination step, if an incoming information record for purchased goods exists. If so, the data generation step includes: creating a purchase record for each incoming goods information record that has newly assigned purchase identification information in addition to at least a portion of the incoming goods information, including the item identification information stored in the incoming goods information record for the incoming goods, and generating purchase data in which the purchase record is stored; and, if there are incoming goods information records for outsourced goods, creating a finished product manufacturing record for each incoming goods information record that has newly assigned manufacturing performance identification information in addition to at least a portion of the incoming goods information, including the item identification information stored in the incoming goods information record for the outsourced goods, and generating finished product manufacturing data in which the finished product manufacturing record is stored.

[0014] Furthermore, the accounting support program according to the present invention is an accounting support program to be executed by an accounting support device equipped with a control unit, the control unit comprising: an incoming information reception step in which the incoming information file storing incoming information records including item identification information is received by the incoming information reception step; a classification determination step in which, for each incoming information record in the incoming information file received in the incoming information reception step, the program classifies or determines whether the incoming information record is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by a master and the item identification information; and if an incoming information record for purchased goods exists according to the classification or determination by the classification determination step This is an accounting support program that performs the following steps: creating a purchase record for each incoming goods information record of purchased goods, which includes newly assigned purchase identification information in addition to at least a portion of the incoming goods information, which includes the item identification information stored in the incoming goods information record of purchased goods, and generating purchase data in which said purchase record is stored; and, if there are incoming goods information records of outsourced goods, creating a finished product manufacturing record for each incoming goods information record of outsourced goods, which includes newly assigned finished product manufacturing identification information in addition to at least a portion of the incoming goods information, which includes the item identification information stored in the incoming goods information record of outsourced goods, and generating finished product manufacturing data in which said finished product manufacturing record is stored. [Effects of the Invention]

[0015] According to the present invention, there is no need to manually classify items as either purchased or outsourced, and processing can be done without being aware of whether the item is purchased or outsourced, thereby reducing the burden on input and operation. [Brief explanation of the drawing]

[0016] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of PC100 in one embodiment. [Figure 2] Figure 2 shows an example of the information processing flow from receiving an incoming information file to sorting it by PC100 in one embodiment. [Figure 3]FIG. 3 is a diagram showing an example of a receipt information file in one embodiment. [Figure 4] FIG. 4 is a diagram showing an example of a receipt slip batch update reading screen in one embodiment. [Figure 5a] FIG. 5a is a diagram showing an example of the master storage unit 106a in one embodiment. [Figure 5b] FIG. 5b is a diagram showing an example of the data storage unit 106b in one embodiment. [Figure 6] FIG. 6 is a diagram showing an example of a temporary table in one embodiment. [Figure 7] FIG. 7 is a diagram showing an example of a purchased item receipt information file and an outsourced item receipt information file in one embodiment. [Figure 8] FIG. 8 is a diagram showing an example of procurement data, manufactured product completion data, and manufactured product shipped data in one embodiment. [Figure 9] FIG. 9 is a diagram showing an example of journal entry data in one embodiment.

BEST MODE FOR CARRYING OUT THE INVENTION

[0017] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to these embodiments.

[0018] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including the accounting support device of the present invention will be described with reference to FIG. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized by the configuration of this embodiment. Also, in the following description regarding the configuration, duplicate descriptions may be omitted.

[0019] Figure 1 is a block diagram showing an example of the configuration of PC100. PC100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is connected to a server 200 (e.g., a web server) that stores various data (for example, the data stored in the storage unit 106, which will be described later) via a network 300 (e.g., the Internet, an intranet, a LAN (Local Area Network)).

[0020] Each component of the PC100 is connected via any communication path, enabling communication between them.

[0021] The PC100 may be a stationary device such as a desktop personal computer, or it may be a portable device such as a notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0022] The control unit 102 is a CPU or similar component that comprehensively controls the PC 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.

[0023] Functionally, the control unit 102 includes an incoming information receiving unit 102a, a classification determination unit 102b, a data information receiving unit 102c, a data generation unit 102d, a sorting unit 102e, and the like.

[0024] The incoming information receiving unit 102a receives an incoming information file containing incoming information records that include item identification information. Item identification information is information for identifying an item, and may include, for example, an item code, item number, part number, item name, etc. The items referred to here are ordered items, including purchased goods and outsourced goods. In one embodiment, the incoming information file includes, in addition to item identification information, incoming information such as the number received and the date of incoming processing, and arrangement identification information for identifying the incoming information. Arrangement identification information is information for identifying the incoming information, and may include, for example, an arrangement code, an arrangement number, etc.

[0025] The classification determination unit 102b classifies or determines whether an incoming information record in the incoming information file received by the incoming information reception unit 102a is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by the master and the item identification information.

[0026] The correspondence between the classification of purchased goods or outsourced goods and item identification information may be defined by a single master in which the classification of purchased goods or outsourced goods corresponding to the item identification information is registered for each item identification information; or by a combination of two masters consisting of a master in which an arbitrary classification corresponding to the item identification information is registered for each item identification information and a master in which the classification of purchased goods or outsourced goods corresponding to that arbitrary classification is registered for each arbitrary classification; or by a combination of three or more masters.

[0027] The correspondence between the classification of purchased goods and outsourced goods and item identification information is defined, for example, by a combination of two masters: one master containing asset classification identification information corresponding to item identification information, and another master containing the classification of purchased goods and outsourced goods corresponding to asset classification identification information, each registered separately for each asset classification identification information. Asset classification identification information is information used to identify asset classifications, and may include, for example, asset classification codes, asset classification numbers, and asset classification names. The asset classification referred to here is the asset classification of an item, such as goods, raw materials, finished products, and work-in-progress.

[0028] The classification determination unit 102b determines the incoming information record by creating a separate record for each incoming information record in the incoming information file, which adds a distinction between whether it is a purchased item or an outsourced item. The classification determination unit 102b then creates a temporary table that combines the separately created records.

[0029] The classification determination unit 102b generates a purchased item arrival information file containing all of the purchased item arrival information records if there are arrival information records in the arrival information file that should be classified as purchased item arrival information records. The classification determination unit 102b does not generate a purchased item arrival information file if there are no arrival information records in the purchased item arrival information file that should be classified as purchased item arrival information records.

[0030] The classification determination unit 102b generates an outsourced goods arrival information file containing all of the outsourced goods arrival information records if there are arrival information records in the arrival information file that should be classified as outsourced goods arrival information records. The classification determination unit 102b does not generate an outsourced goods arrival information file if there are no arrival information records in the outsourced goods arrival information file that should be classified as outsourced goods arrival information records.

[0031] The classification determination unit 102b classifies the arrival information records by generating a purchased goods arrival information file and / or an outsourced goods arrival information file.

[0032] Here, the classification determination unit 102b determines whether an incoming information record should be classified as an incoming information record for purchased goods, or an incoming information record for outsourced goods, based on the distinction between purchased goods and outsourced goods in the record created separately above.

[0033] In the first embodiment, the incoming information receiving unit 102a receives the incoming information file and the accounting date, which is set as the purchase date or the manufacturing date.

[0034] In the second embodiment, the data information receiving unit 102c receives the purchase date for each arrival information record in the classification determination unit 102b when the classification determination unit 102b has generated a purchased goods arrival information file, and receives the manufacturing date for each arrival information record in the classification determination unit 102b when the classification determination unit 102b has generated an outsourced goods arrival information file.

[0035] The data generation unit 102d, according to the classification or determination made by the classification determination unit 102b, creates a purchase record for each purchase item if a purchase item arrival information record exists, and generates purchase data in which the purchase record is stored. The data generation unit 102d does not generate purchase data if a purchase item arrival information record does not exist.

[0036] A purchase record has newly assigned purchase identification information in addition to at least a portion of the incoming information, which includes item identification information stored in the incoming information record of purchased goods. Furthermore, in addition to at least a portion of the incoming information and purchase identification information, a purchase record has a purchase date which is the accounting date received by the incoming information receiving unit 102a (first embodiment), or a purchase date received by the data information receiving unit 102c (second embodiment). A purchase record has the number received, which is part of the incoming information, and the purchase unit price corresponding to the item identification information predetermined by the master.

[0037] The data generation unit 102d, according to the classification or determination by the classification determination unit 102b, creates a manufacturing performance finished product record for each outsourced goods arrival information record if one exists, and generates manufacturing performance finished product data in which the said manufacturing performance finished product record is stored. The data generation unit 102d does not generate manufacturing performance finished product data if no outsourced goods arrival information records exist.

[0038] The finished product manufacturing record includes, in addition to at least a portion of the incoming information, which includes item identification information stored in the incoming information record for outsourced goods, newly assigned manufacturing performance identification information. The finished product manufacturing record includes, in addition to at least a portion of the incoming information and the manufacturing performance identification information, the manufacturing date which is the accounting date received by the incoming information receiving unit 102a (first embodiment), or the manufacturing date received by the data information receiving unit 102c (second embodiment). The finished product manufacturing record includes the number received, which is part of the incoming information, and the outsourced unit price corresponding to the item identification information predetermined by the master.

[0039] The data generation unit 102d, in accordance with the classification or determination by the classification determination unit 102b, creates a manufacturing performance payment record and generates manufacturing performance payment data in addition to creating a manufacturing performance finished product record and generating manufacturing performance finished product data if there is an incoming information record for outsourced products.

[0040] A manufacturing performance payment record has payment identification information for parts or materials used to manufacture a product corresponding to the item identification information of the manufacturing performance finished product record in the manufacturing performance finished product data, and the same manufacturing performance identification information as the manufacturing performance finished product record. A manufacturing performance payment record has the number of items issued, which is obtained by multiplying the quantity ratio of parts or materials required to manufacture a product predetermined by the master by the number of items received in the corresponding manufacturing performance finished product record, and the cost unit price corresponding to the payment identification information predetermined by the master.

[0041] If a purchase record is created by the data generation unit 102d, the journal entry unit 102e will journalize the purchase amount based on the created purchase record. The purchase amount is the amount obtained by multiplying the number received by the purchase unit price.

[0042] If a finished product record for manufacturing results is created by the data generation unit 102d, the journal entry unit 102e will journalize the outsourcing amount based on the created finished product record for manufacturing results. The outsourcing amount is the amount obtained by multiplying the number received by the outsourcing unit price.

[0043] If a manufacturing performance payment record is created by the data generation unit 102d, the journal entry unit 102e journalizes the cost amount based on the created manufacturing performance payment record. The cost amount is the amount obtained by multiplying the number of items issued by the cost per unit.

[0044] The journal entry unit 102e performs journal entries using account titles predetermined by the master data.

[0045] The communication interface unit 104 connects the PC 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 also has the function of communicating data with other devices via a communication line.

[0046] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0047] Conceptually, the memory unit 106 includes a master memory unit 106a, a data memory unit 106b, and so on.

[0048] The master data storage unit 106a stores pre-registered master data such as a master that defines the correspondence between the classification of purchased or outsourced goods and item identification information, a master that defines the purchase unit price, a master that defines the outsourcing unit price, a master that defines the quantity ratio of parts or materials to goods necessary for manufacturing goods, a master that defines the cost unit price, and a master that defines account titles. The master data stored in the master data storage unit 106a can be changed and updated at any time.

[0049] The data storage unit 106b stores data such as order data including the number of orders, manufacturing instruction data including finished product information such as the number of manufacturing instructions, and manufacturing instruction data including disbursement information such as the number of items issued. The data stored in the data storage unit 106b is updated with the latest information as needed.

[0050] The input / output interface unit 108 is connected to an input device 400 and an output device 500. The output device 400 includes display devices such as displays and projectors, sound devices such as speakers, printing devices such as printers, and devices that allow data to be downloaded in data file format. The data file format can be any file format known in this field, such as PDF, CSV, document files, spreadsheet software files, or text files. The input device 500 can include a keyboard, mouse, and microphone, as well as a monitor that works in conjunction with the mouse to provide pointing device functionality.

[0051] [2. Specific Examples] The following will explain, using specific examples, the information processing by the PC100 according to this embodiment, from receiving the incoming information file to sorting it, based on Figures 2 to 9.

[0052] Figure 2 shows an example of the information processing flow from receiving the incoming information file by PC100 to sorting in this specific example.

[0053] As shown in Figure 2, first, the user imports an incoming information file containing the incoming information records to be processed via the incoming slip batch update import screen. The incoming information receiving unit 102a receives the imported incoming information file (S01).

[0054] The classification determination unit 102b creates a separate record that adds a distinction between purchased goods and outsourced goods to the information in the incoming information file received by the incoming information reception unit 102a, and creates a temporary table that combines these records (S02a).

[0055] The classification determination unit 102b determines and classifies the arrival information records by, if there are arrival information records that should be classified as purchased goods based on the record, generating a purchased goods arrival information file containing all of those arrival information records, and if there are arrival information records that should be classified as outsourced goods arrival information records, generating an outsourced goods arrival information file containing all of those arrival information records (S02b).

[0056] If a purchased goods arrival information file is generated by the classification determination unit 102b and a purchased goods arrival information record exists, the data generation unit 102d creates a purchase record for each purchased goods arrival information record and generates purchase data in which the purchase record is stored. On the other hand, if a subcontracted goods arrival information file is generated by the classification determination unit 102b and a subcontracted goods arrival information record exists, the data generation unit 102d creates a manufactured goods finished product record for each subcontracted goods arrival information record and generates manufactured goods finished product data in which the manufactured goods finished product record is stored. In addition, it creates a manufactured goods payment record and generates manufactured goods payment data in which the manufactured goods finished product record is stored (S03).

[0057] If a purchase record is created by the data generation unit 102d, the journal entry unit 102e journalizes the purchase amount based on the created purchase record. If a manufacturing performance finished goods record and a manufacturing performance payment item record are created by the data generation unit 102d, the journal entry unit 102e journalizes the outsourcing amount based on the created manufacturing performance finished goods record and the cost amount based on the created manufacturing performance payment item record (S04).

[0058] Figure 3 shows the incoming information file 10 in this specific example. As shown in Figure 3, the incoming information file 10 in this specific example stores incoming information records 11 to 13, each consisting of a procurement number, item number, item name, quantity received, and processing date, organized by procurement number.

[0059] Figure 4 shows the bulk update and loading screen 70 of the incoming delivery slips in this specific example. As shown in Figure 4, the bulk update and loading screen 70 of the incoming delivery slips in this specific example is equipped with a "file path" display field 71 that displays the file path of the imported incoming delivery information file, an accounting date input field 72, an "import" button 73 for importing the incoming delivery information file, an "execute" button 74 for performing judgment classification of incoming delivery information records, a "purchase input" button 75 for opening the purchase input screen, and a "manufacturing performance import" button 76 for opening the manufacturing performance import screen.

[0060] Figure 5a shows the master storage unit 106a in this specific example. As shown in Figure 5a, the master storage unit 106a in this specific example stores a combination of the part number master 106aa and the asset classification master 106ab as a master that defines the correspondence between the classification of purchased goods or outsourced goods and item identification information; a product unit price master 106ac as a master that defines the purchase unit price; an outsourcing unit price master 106ad as a master that defines the outsourcing unit price; a manufacturing configuration master 106ae as a master that defines the quantity ratio of parts or materials to goods necessary for manufacturing goods; a cost unit price master 106af as a master that defines the cost unit price; and a combination of the user transaction classification / product classification account master 106ag, supplier master 106ah, and account classification master 106ai as masters that define account titles.

[0061] In this specific example, the part number master 106aa contains part number master records aa1 to aa5, each consisting of a combination of part number CD (corresponding to the item number), the corresponding part number name (corresponding to the item name), and the asset classification CD, as shown in Figure 5a.

[0062] In this specific example, the asset classification master 106ab, as shown in Figure 5a, contains asset classification master records ab1 to ab4, each consisting of a combination of asset classification CD, the corresponding asset classification name, and the purchased / outsourced item classification (whether it is a purchased item or an outsourced item). In the purchased / outsourced item classification, "1" means purchased item and "2" means outsourced item. The part number master 106aa and the asset classification master 106ab are linked via the asset classification CD, thereby associating the part number CD and part number name (item identification information) of the part number master 106aa with the purchased / outsourced item classification (whether it is a purchased item or an outsourced item) of the asset classification master 106ab. In other words, the correspondence between the purchased / outsourced item classification and the item identification information is defined by the combination of the part number master 106aa and the asset classification master 106ab.

[0063] In this specific example, the product unit price master 106ac contains product unit price master records ac1 and ac2, each consisting of a combination of product code (corresponding to the item number) and its corresponding unit price (product unit price), as shown in Figure 5a.

[0064] In this specific example, the outsourcing unit price master 106ad contains, as shown in Figure 5a, an outsourcing unit price master record ad1, which consists of a combination of part number CD (corresponding to the item number), the corresponding outsourcing partner (supplier), and unit price (outsourcing unit price), registered for each part number.

[0065] In this specific example, the manufacturing configuration master 106ae, as shown in Figure 5a, has manufacturing configuration master records ae1 and ae2 registered for each issuing part number. These records consist of a parent part number CD (corresponding to part number CD and item number) for the product to be manufactured, an issuing part number CD (corresponding to part number CD) for the parts or materials used to manufacture the product, and a combination of a constituent unit numerator and constituent unit denominator to specify the quantity ratio of parts or materials required for the product to manufacture the product. The number of parts or materials required for one unit of product is the value obtained by dividing the constituent unit numerator by the constituent unit denominator.

[0066] In this specific example, the cost unit price master 106af contains cost unit price master records af1 and af2, each consisting of a combination of part number CD (corresponding to the item number) and its corresponding unit price (cost unit price), as shown in Figure 5a.

[0067] In this specific example, as shown in Figure 5a, user transaction category-specific product account master 106ag contains user transaction category-specific product account master records ag1 to ag4, each consisting of a combination of transaction category, asset classification CD, and account title, registered separately for each transaction category and asset classification.

[0068] In this specific example, as shown in Figure 5a, the supplier master 106ah contains supplier master records ah1 and ah2, each consisting of a combination of supplier and account liability classification, registered for each supplier.

[0069] In this specific example, the account classification master 106ai contains account classification master records ai1, each consisting of a combination of account classification, account classification name, and account title, as shown in Figure 5a, for each liability account classification.

[0070] Figure 5b shows the data storage unit 106b in this specific example. As shown in Figure 5b, the data storage unit 106b in this specific example stores order data 106ba, manufacturing instruction (finished product information) data 106bb, and manufacturing instruction (dispatch information) data 106bc.

[0071] In this specific example, order data 106ba contains order records ba1 and ba2, each consisting of an order number (corresponding to the order number), supplier, part number CD (corresponding to the item number), part number name (corresponding to the item name), order quantity, and order unit price (corresponding to the product unit price), as shown in Figure 5b. These records are registered separately for each order and part number.

[0072] In this specific example, the manufacturing instruction (finished product information) data 106bb contains a finished product information record bb1, which consists of a manufacturing instruction number (corresponding to the order number), the corresponding subcontractor (supplier), part number CD (corresponding to the item number), part number name (corresponding to the item name), and the number of units to be manufactured, registered separately for each manufacturing instruction and part number, as shown in Figure 5b.

[0073] In this specific example, the manufacturing instruction (disbursement information) data 106bc contains, as shown in Figure 5b, disbursement information records bc1 and bc2, each consisting of a manufacturing instruction number (corresponding to the order number), a manufacturing instruction disbursement line number, the corresponding disbursement part number CD, disbursement part number name, and disbursement quantity, registered separately for each manufacturing instruction and disbursement part number. The manufacturing instruction (finished product information) data 106bb and the manufacturing instruction (disbursement information) data 106bc are linked via the manufacturing instruction number.

[0074] Figure 6 shows the temporary table 20 in this specific example. As shown in Figure 6, the temporary table 40 in this specific example stores incoming information records 21 to 23, each consisting of the order number, item number, item name, quantity received, processing date, part number name, asset classification CD, asset classification name, and purchased / outsourced item classification (distinction between purchased and outsourced items), organized by order number.

[0075] Figure 7 shows the purchased goods arrival information file 10a and the outsourced goods arrival information file 10b in this specific example. In this specific example, the purchased goods arrival information file 10a and the outsourced goods arrival information file 10b each store purchased goods arrival information records 11 and 12 and outsourced goods arrival information records 13, each consisting of the order number, item number, item name, quantity received, and processing date, separated by order number, as shown in Figure 7.

[0076] Figure 8 shows the procurement data 30, manufacturing performance finished product data 40, and manufacturing performance payment data 50 in this specific example.

[0077] In this specific example, the purchase data 30 contains purchase records 31 and 32, each consisting of a purchase number, transaction type, purchase date, order number (corresponding to the order number), supplier, product code (corresponding to the item number), product name (corresponding to the item name), quantity received, and purchase unit price (corresponding to the product unit price), as shown in Figure 8. These records are registered separately for each purchase and each product number.

[0078] In this specific example, the finished product data 40 of the manufacturing results includes, as shown in Figure 8, a finished product record 41 consisting of a manufacturing result number, transaction type, manufacturing date, manufacturing instruction number (corresponding to the order number), subcontractor (supplier), part number CD (corresponding to the item number), part number name (corresponding to the item name), quantity received, and subcontracting unit price, which is registered separately for each manufacturing result and part number.

[0079] In this specific example, the manufacturing performance payout data 50 contains, as shown in Figure 8, manufacturing performance payout records 51 and 52, each consisting of a manufacturing performance number, manufacturing performance payout line number, payout part number CD, payout part number name, payout quantity, and cost unit price, registered separately for each manufacturing performance and payout part number. The manufacturing performance finished product data 40 and the manufacturing performance payout data 50 are linked via the manufacturing performance number.

[0080] Figure 9 shows the journal entry data 60 in this specific example. As shown in Figure 9, the journal entry data 60 in this specific example stores journal entry records 61 to 64, each consisting of the recording date, debit account, debit amount, credit account, and credit amount.

[0081] (Pattern 1: When the accounting date received by the incoming information receiving unit 102a is used as the purchase date or manufacturing date) This section provides a detailed explanation of the processing flow from receiving the incoming information file (S01) to journal entry (S04) when the accounting date received by the incoming information receiving unit 102a is used as the purchase date or manufacturing date.

[0082] Assume that the incoming information file to be processed is the incoming information file 10 shown in Figure 3. First, the user opens the incoming slip batch update and read screen shown in Figure 4, identifies the incoming information file 10 shown in Figure 3, and presses the "Import" button 73 to import the incoming information file 10 from Figure 3. After importing the incoming information file 10, the file path identifying the incoming information file 10 from Figure 3 is displayed in the "File Path" display field 71. Next, the user enters the accounting date in the accounting date input field 72 and presses the "Execute" button 74.

[0083] When the "Execute" button 74 is pressed, the incoming information receiving unit 102a accepts the incoming information file 10 shown in Figure 3, along with the accounting date entered in the accounting date input field 72 (S01).

[0084] The classification determination unit 102b, based on the information from the incoming information records 11 to 13 in the incoming information file 10 in Figure 3, and based on the part number master 106aa and asset classification master 106ab shown in Figure 5a, separately creates records 21 to 23 as shown in Figure 6 for each incoming information record, and generates a temporary table 20 that combines these records (S02a).

[0085] Specifically, for the incoming information record 11 in Figure 3, the classification determination unit 102b first extracts product code master record aa1 from product code master records aa1 to aa5 in product code master 106aa in Figure 5a, which has the same product code CD as the item number "Hina0001" in the incoming information record 11.

[0086] The classification determination unit 102b further extracts asset classification master records ab1 to ab4 in the asset classification master 106ab in Figure 5a that have the same asset classification CD as the identified part number master record aa1, which has the same asset classification CD "S001".

[0087] The classification determination unit 102b adds the asset classification CD "S001" from the extracted part number master record aa1 and the asset classification name "product" and purchased / outsourced item classification "1" from the extracted asset classification master record ab1 to the order number "TE001", item number "Hina0001", item name "item A0001", quantity received "100", and processing date "2023 / 9 / 1" of the incoming information record 11 in Figure 3, and separately creates record 21 as shown in Figure 6.

[0088] The classification determination unit 102b further creates records 22 and 23 separately for incoming information records 12 and 13 in the same manner as shown in Figure 6. The classification determination unit 102b generates a temporary table 20 that combines the created records 21 to 23, as shown in Figure 6 (S02a).

[0089] Next, the classification determination unit 102b generates a purchased goods incoming goods file if there are incoming goods records in the incoming goods file 10 in Figure 3 that should be classified as purchased goods incoming goods records, and generates an outsourced goods incoming goods file containing all of those incoming goods records if there are incoming goods records in the incoming goods file that should be classified as outsourced goods incoming goods records (S02b).

[0090] Specifically, regarding purchased items, the classification determination unit 102b determines that there are records 21 and 22 in the generated temporary table 20 in Figure 6 that are "1" purchased item outsourced item classification, and therefore there are incoming information records in the incoming information file 10 in Figure 3 that should be classified as "incoming information records for purchased items".

[0091] The classification determination unit 102b extracts from the incoming goods information file 10 in Figure 3 incoming goods information records 11 and 12 that have the same order numbers as the order numbers "TE001" and "TE002" of records 21 and 22 which are classified as purchased outsourced goods category "1", and generates a purchased goods incoming goods information file 10a containing all of the extracted incoming goods information records 11 and 12, as shown in Figure 7 (S02b).

[0092] Similarly, with respect to outsourced items, the classification determination unit 102b determines that there is an incoming information record in the incoming information file 10 in Figure 3 that should be classified as an "outsourced item incoming information record" because there is a record 23 in the temporary table 20 in Figure 6 that is a purchased outsourced item classification "2", which represents the classification of outsourced items.

[0093] The classification determination unit 102b extracts an incoming information record 13 from the incoming information file 10 in Figure 3 that has the same order number as the order number "TE003" of record 23, which is a purchased outsourced item category "2", and generates an outsourced item incoming information file 10b containing the extracted incoming information record 13, as shown in Figure 7 (S02b).

[0094] In this way, the classification and determination unit 102b classifies and determines whether the arrival information records 21 to 23 in the arrival information file 10 in Figure 3 are arrival information records for purchased goods or arrival information records for outsourced goods (S02).

[0095] Next, the data generation unit 102d generates purchase data if there is an incoming information record for purchased goods, and generates manufacturing performance finished goods data and manufacturing performance payment data if there is an incoming information record for outsourced goods (S03).

[0096] The classification determination unit 102b generates the purchased goods arrival information file 10a shown in Figure 7. Since the purchased goods arrival information records 11 and 12 exist in the purchased goods arrival information file 10a, the data generation unit 102d generates the purchase data 30 shown in Figure 8.

[0097] Regarding the incoming goods information record 11 in Figure 7, first, the data generation unit 102d extracts product unit price master record ac1 from the product unit price master 106ac in Figure 5a, which has the same product code as the item number "Hina0001" in the incoming goods information record 11 in Figure 7, and then extracts order record ba1 from the order data 106ba in Figure 5b, which has the same order number as the order number "TE001" in the incoming goods information record 11 in Figure 7.

[0098] Next, the data generation unit 102d creates a purchase record 31 consisting of the automatically assigned purchase number "SI001", a fixed transaction category "70:Purchase" that signifies purchase, a purchase date "2023 / 9 / 1" which is the same as the accounting date received by the incoming goods information receiving unit 102a, an order number "TE001" which is the same as the order number, item number, item name and quantity received in the incoming goods information record 11 of the purchased goods in Figure 7, part number CD "Hina0001", part number name "Item A0001" and quantity received "100", the supplier "Supplier A" from the order record ba1 in Figure 5b extracted above, and a purchase unit price "100" which is the same as the unit price in the product unit price master record ac1 in Figure 5a extracted above.

[0099] Similarly, with respect to the incoming goods information record 12 in Figure 7, the data generation unit 102d extracts from the product unit price master 106ac in Figure 5a a product unit price master record ac2 that has the same product code CD as the item number "Hinb0002" of the incoming goods information record 12 in Figure 7, and extracts from the order data 106ba in Figure 5b an order record ba2 that has the same order number as the order number "TE002" of the incoming goods information record 12 in Figure 7.

[0100] Next, the data generation unit 102d similarly creates a purchase record 32, as shown in Figure 8, consisting of an automatically assigned purchase number "SI002", a fixed transaction category "70:Purchase" that signifies a purchase, a purchase date "2023 / 9 / 1" which is the same as the accounting date received by the incoming goods information receiving unit 102a, an order number "TE002" which is the same as the order number, item number, item name and quantity received in the incoming goods information record 12 of the purchased goods in Figure 7, a product code "Hinb0002", a product name "Item B0002" and quantity received "200", a supplier "Supplier A" from the order record ba2 in Figure 5b extracted above, and a purchase unit price "50" which is the same as the unit price in the product unit price master record ac2 in Figure 5a extracted above.

[0101] As shown in Figure 8, the data generation unit 102d generates purchase data 30 containing the created purchase records 31 and 32 (S03).

[0102] On the other hand, the classification determination unit 102b generates the outsourced goods arrival information file 10a shown in Figure 7, and since the outsourced goods arrival information record 13 exists in the outsourced goods arrival information file 10b, the data generation unit 102d generates the manufacturing performance finished product data 40 and the manufacturing performance payment item data 50 shown in Figure 8.

[0103] First, the data generation unit 102d extracts the outsourcing unit price master record ad1 from the outsourcing unit price master 106ad in Figure 5a, which has the same part number CD as the item number "Hinc0003" in the outsourcing product arrival information record 13 in Figure 7. Then, it extracts the finished product information record bb1 from the manufacturing instruction (finished product information) data 106bb in Figure 5b, which has the same manufacturing instruction number as the order number "TE003" in the outsourcing product arrival information record 13 in Figure 7.

[0104] Next, the data generation unit 102d creates a finished product record 41 consisting of the automatically assigned manufacturing record number "SE001", a fixed transaction category "71: Outsourcing" which signifies outsourcing, the same manufacturing date "2023 / 9 / 1" which is the same as the accounting date received by the incoming information receiving unit 102a, the same manufacturing instruction number "TE003", part number CD "Hinc0003", part number name "Item C0003", and quantity received "300" as the order number, item number, item name, and quantity received in the outsourced goods incoming information record 13 in Figure 7, the same outsourcing supplier (supplier) "Supplier B" as the outsourcing supplier (supplier) extracted above in the finished product information record bb1 in Figure 5b, and the same outsourcing unit price "150" as the unit price in the outsourcing unit price master record ad1 in Figure 5a extracted above.

[0105] On the other hand, from the manufacturing instruction (disbursement information) data 106bc in Figure 5b, two disbursement information records bc1 and bc2 are extracted that have the same manufacturing instruction number as the finished product information record bb1 extracted above, which has the same manufacturing instruction number "TE003". Based on this, the data generation unit 102d determines that it is necessary to create two manufacturing performance disbursement records with the same manufacturing performance number for the manufacturing performance finished product record 41, for disbursement part numbers CD "Buhin0001" and "Buhin0002".

[0106] Furthermore, the data generation unit 102d extracts two manufacturing configuration master records ae1 and ae2 from the manufacturing configuration master 106ae in Figure 5a, which have the same issue part number CDs "Buhin0001" and "Buhin0002" as the two issue product information records bc1 and bc2 extracted, and which have the same parent part number CD as the part number CD "Hinc0003" of the finished product information record bb1 extracted above.

[0107] Furthermore, based on the constituent unit numerator "1" and constituent unit denominator "1" of the manufacturing configuration master record ae1 having the dispensing part number CD "Buhin0001" in Figure 5a, one part of dispensing part number CD "Buhin0001" is required to manufacture one product of part number "Hinc0003" in the finished product information record bb1 in Figure 5b. Since the number of manufacturing instructions in the finished product information record bb1 in Figure 5b is "300", the required number of parts of dispensing part number CD "Buhin0001" is "300" (300 × 1 / 1 = 300). This required number of parts matches the dispensing quantity "300" in the dispensing product information record bc1 for dispensing part number CD "Buhin0001" in Figure 5b.

[0108] Similarly, based on the component unit numerator "3" and component unit denominator "1" of the manufacturing configuration master record ae2 having the dispensing part number CD "Buhin0002" in Figure 5a, three parts of dispensing part number CD "Buhin0002" are required to manufacture one product of part number "Hinc0003" in the finished product information record bb1 in Figure 5b. Since the manufacturing instruction quantity in the finished product information record bb1 in Figure 5b is "300", the required number of parts of dispensing part number CD "Buhin0002" is "900" (300 × 3 / 1 = 900). This required number of parts matches the dispensing quantity "900" in the dispensing product information record bc2 for dispensing part number CD "Buhin0002" in Figure 5b.

[0109] Furthermore, the data generation unit 102d extracts two cost unit master records af1 and af2 from the manufacturing configuration master 106ad in Figure 5a, which have the same part number CDs as the two dispensed part number CDs "Buhin0001" and "Buhin0002" extracted from the two dispensed part information records bc1 and bc2.

[0110] First, as a manufacturing performance payout record for payout product code "Buhin0001", the data generation unit 102d creates a manufacturing performance payout record 51, as shown in Figure 8. This record consists of the same manufacturing performance number "SE001" as the manufacturing performance finished product record 41 created in Figure 8 above, the same manufacturing performance payout line number "1" as the manufacturing instruction payout line number, payout product code and payout product name in the payout product information record bc1 in Figure 5b, the payout product code "Buhin0001" and the payout product name "Parts0001", the same payout quantity "300" as the required number of parts based on the manufacturing configuration master record ae1 extracted in Figure 5a above, and the same cost unit price "100" as the cost unit price master record af1 extracted in Figure 5a above.

[0111] Similarly, as a manufacturing performance payout record for payout product code "Buhin0002", the data generation unit 102d creates a manufacturing performance payout record 52, as shown in Figure 8, which consists of the same manufacturing performance number "SE001" as the manufacturing performance finished product record 41 in Figure 8 created above, the same manufacturing performance payout line number "2" as the manufacturing instruction payout line number, payout product code and payout product name in the payout product information record bc2 in Figure 5b, the payout product code "Buhin0002" and the payout product name "Parts0002", the same payout quantity "900" as the required number of parts based on the manufacturing configuration master record ae2 in Figure 5a extracted above, and the same cost unit price "30" as the cost unit price master record af2 in Figure 5a extracted above.

[0112] As shown in Figure 8, the data generation unit 102d generates manufacturing performance finished product data 40 containing the created manufacturing performance finished product record 41, and generates manufacturing performance payment product data 50 containing the created manufacturing performance payment product records 51 and 52 (S03).

[0113] The journal entry unit 102e journalizes the purchase amount based on the two purchase records 31 and 32, since the two purchase records 31 and 32 have been created in the purchase data 30 in Figure 8 by the data generation unit 102d (S04).

[0114] The journal entry unit 102e calculates the purchase amount for product code "Hina0001" (100 x 100 = 10000) by multiplying the purchase unit price "100" by the quantity received "100" in the purchase record 31, and uses this as the journal entry amount.

[0115] Meanwhile, the sorting unit 102e extracts the part number master record aa1 from the part number master 106aa in Figure 5a, which corresponds to the part number CD "Hina0001" of the purchase record 31 in Figure 8.

[0116] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag1 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "70: Purchase" of the purchase record 31 in Figure 8 and the asset classification CD "S001" of the extracted product code master record aa1, and sets the account "Merchandise" of the extracted user transaction category-specific product account master record ag1 as the debit account.

[0117] Meanwhile, the journal entry unit 102e extracts the supplier master record ah1 from the supplier master 106ah in Figure 5a, which corresponds to the supplier "Supplier A" in the purchase record 31 in Figure 8.

[0118] Next, the journal entry unit 102e extracts account classification master record ai1 from the account classification master 106ai in Figure 5a, which corresponds to the payable account classification "3100" of the extracted supplier master record ah1, and sets the account title "Accounts Payable" of the extracted account classification master record ai1 as the credit account title.

[0119] Based on the above, the journal entry unit 102e creates a journal entry record 61, as shown in Figure 9, using the purchase date "2023 / 9 / 1" of the purchase record 31 in Figure 8 as the recording date, the above journal entry amount "10000" as the debit amount and credit amount, the debit account title as "Merchandise", and the credit account title as "Accounts Payable".

[0120] Similarly, for the purchase record 32 of product code CD "Hinb0002" in Figure 8, the journal entry unit 102e multiplies the number received "200" in the purchase record 32 by its purchase unit price "50" to calculate the purchase amount for product code CD "Hinb0002" "10000" (200 x 50 = 10000), and uses this as the journal entry amount.

[0121] Meanwhile, the sorting unit 102e extracts the part number master record aa2 from the part number master 106aa in Figure 5a, which corresponds to the part number CD "Hinb0002" of the purchase record 32 in Figure 8.

[0122] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag2 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "70: Purchase" of the purchase record 32 in Figure 8 and the asset classification CD "S002" of the extracted product number master record aa2, and sets the account title "Materials" of the extracted user transaction category-specific product account master record ag2 as the debit account.

[0123] Meanwhile, the journal entry unit 102e extracts the supplier master record ah1 from the supplier master 106ah in Figure 5a, which corresponds to the supplier "Supplier A" in the purchase record 32 in Figure 8.

[0124] Next, the journal entry unit 102e extracts account classification master record ai1 from the account classification master 106ai in Figure 5a, which corresponds to the payable account classification "3100" of the extracted supplier master record ah1, and sets the account title "Accounts Payable" of the extracted account classification master record ai1 as the credit account title.

[0125] Based on the above, the journal entry unit 102e creates a journal entry record 62, as shown in Figure 9, using the purchase date "2023 / 9 / 1" of the purchase record 32 in Figure 8 as the recording date, the above journal entry amount "10000" as the debit amount and credit amount, the debit account title as "Materials", and the credit account title as "Accounts Payable".

[0126] The journal entry unit 102e journalizes the outsourcing amount based on the manufacturing performance record 41, since the manufacturing performance record 41 has been created in the manufacturing performance data 40 of Figure 8 by the data generation unit 102d (S04).

[0127] The journal entry unit 102e calculates the outsourcing cost of product code CD "Hinc0003" as "45000" (300 x 150 = 45000) by multiplying the number of received finished product records 41, "300", by its outsourcing cost, "150", and uses this as the journal entry amount.

[0128] Meanwhile, the sorting unit 102e extracts the part number master record aa3 from the part number master 106aa in Figure 5a, which corresponds to the part number CD "Hinc0003" of the finished product record 41 in Figure 8.

[0129] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag3 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "71: Outsourcing" of the finished product record 41 in Figure 8 and the asset classification CD "S004" of the extracted product number master record aa3, and sets the account title "Work in Progress" of the extracted user transaction category-specific product account master record ag3 as the debit account.

[0130] Meanwhile, the journal entry unit 102e extracts the supplier master record ah2 from the supplier master 106ah in Figure 5a, which corresponds to the supplier "Supplier B" in the finished product record 41 of the manufacturing results in Figure 8.

[0131] Next, the journal entry unit 102e extracts account classification master record ai1 from the account classification master 106ai in Figure 5a, which corresponds to the payable account classification "3100" of the extracted supplier master record ah2, and sets the account title "Accounts Payable" of the extracted account classification master record ai1 as the credit account title.

[0132] Based on the above, the journal entry unit 102e creates a journal entry record 63, as shown in Figure 9, using the purchase date "2023 / 9 / 1" of the finished product record 41 in Figure 8 as the entry date, the above journal entry amount "45000" as the debit and credit amounts, the debit account title as "Work in Process", and the credit account title as "Accounts Payable".

[0133] The journal entry unit 102e journalizes the cost amount based on the two manufacturing performance payment record records 51 and 52, since the data generation unit 102d has created two manufacturing performance payment record records 51 and 52 in the manufacturing performance payment record data 50 in Figure 8 (S04).

[0134] The journal entry unit 102e calculates the cost amount for the issued item CD "Buhin0001" in Figure 8, which is "300" (300 x 100 = 30000), by multiplying the number issued in the manufacturing record record 51, which is "300", by its cost unit price, which is "100", and uses this as the journal entry amount.

[0135] Meanwhile, the journal entry unit 102e extracts a finished product record 41 from the finished product data 40 in Figure 8 that has the same finished product number "SE001" as the finished product payment record 51, and extracts a part number master record aa3 from the part number master 106aa in Figure 5a that corresponds to the part number CD "Hinc0003" of the extracted finished product record 41.

[0136] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag3 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "71: Outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S004" of the extracted part number master record aa3. The account title "Work in Progress" of the extracted user transaction category-specific product account master record ag3 is then used as the debit account.

[0137] Meanwhile, the sorting unit 102e extracts the part number master record aa4 from the part number master 106aa in Figure 5a, which corresponds to the issued part number CD "Buhin0001" of the manufacturing performance issued item record 51 in Figure 8.

[0138] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag4 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "71: Outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S002" of the extracted part number master record aa4. The account "Materials" of the extracted user transaction category-specific product account master record ag4 is then used as the credit account.

[0139] Based on the above, the journal entry unit 102e creates a journal entry record 64, as shown in Figure 9, using the purchase date "2023 / 9 / 1" of the extracted manufacturing performance finished product record 41 as the entry date, the above journal entry amount "30000" as the debit and credit amounts, the debit account title as "Work in Process", and the credit account title as "Materials".

[0140] Similarly, for the manufacturing record of the issued item CD "Buhin0002" in Figure 8, the journal entry unit 102e multiplies the issued quantity "900" in the manufacturing record of the issued item CD 52 by its cost unit price "30" to calculate the cost amount of the issued item CD "Buhin0002" "27000" (900 x 30 = 27000), and uses this as the journal entry amount.

[0141] Meanwhile, the journal entry unit 102e extracts a finished product record 41 from the finished product data 40 in Figure 8 that has the same finished product number "SE001" as the finished product payment record 52, and extracts a part number master record aa3 from the part number master 106aa in Figure 5a that corresponds to the part number CD "Hinc0003" of the extracted finished product record 41.

[0142] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag3 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "71: Outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S004" of the extracted part number master record aa3. The account title "Work in Progress" of the extracted user transaction category-specific product account master record ag3 is then used as the debit account.

[0143] Meanwhile, the sorting unit 102e extracts the part number master record aa5 from the part number master 106aa in Figure 5a, which corresponds to the issued part number CD "Buhin0002" of the manufacturing performance payment record 52 in Figure 8.

[0144] Next, the journal entry unit 102e extracts user transaction category-specific product account master record ag4 from the user transaction category-specific product account master 106ag in Figure 5a, which corresponds to both the transaction category "71: Outsourcing" of the extracted manufacturing performance finished product record 41 and the asset classification CD "S002" of the extracted part number master record aa5. The account "Materials" of the extracted user transaction category-specific product account master record ag4 is then used as the credit account.

[0145] Based on the above, the journal entry unit 102e creates a journal entry record 65, as shown in Figure 9, using the purchase date "2023 / 9 / 1" of the extracted manufacturing performance finished product record 41 as the entry date, the above journal entry amount "27000" as the debit and credit amounts, the debit account title as "Work in Process", and the credit account title as "Materials".

[0146] As shown in Figure 9, the journal entry unit 102e generates journal entry data 60 containing the five journal entry records 61 to 65 that have been created.

[0147] (Second pattern: When the purchase date or manufacturing date received by the data information receiving unit 102c is used as the purchase date or manufacturing date) This section provides a detailed explanation of the processing flow when the data information receiving unit 102c receives a purchase date or manufacturing date and uses that date as the purchase date or manufacturing date.

[0148] Similar to the first pattern, the incoming information receiving unit 102a receives the incoming information file 10 shown in Figure 3 along with the accounting date entered in the accounting date input field 72 (S01), and the classification determination unit 102b separately creates records 21 to 23 as shown in Figure 6, generates a temporary table 20 (S02a), and generates the purchased goods incoming information file 10a and the outsourced goods incoming information file 10b (S02b).

[0149] Unlike the first pattern, the classification determination unit 102b generates the purchased goods arrival information file 10a, so the "Purchase Input" button 75 on the bulk update and loading screen 70 of the arrival slips in Figure 4 is pressed down. When the user presses down the "Purchase Input" button 75, the purchase input screen (not shown in the figure) opens and accepts the purchase date for each of the arrival information records 11 and 12 in the purchased goods arrival information file 10a. The user enters "2023 / 9 / 1" as the purchase date for each of the two arrival information records 11 and 12 and confirms it, at which point the data information receiving unit 102c accepts the purchase date "2023 / 9 / 1" for the two arrival information records 11 and 12.

[0150] Similarly, since the outsourced goods arrival information file 10b has been generated by the classification determination unit 102b, the "Import Manufacturing Results" button 76 on the bulk update and loading screen 70 of the arrival slips in Figure 4 is pressed down. When the user presses down the "Import Manufacturing Results" button 76, the manufacturing results import screen (not shown in the figure) opens and accepts the manufacturing date of the arrival information record 13 in the outsourced goods arrival information file 10b. When the user enters "2023 / 9 / 1" as the manufacturing date for the arrival information record 13 and confirms it, the data information receiving unit 102c accepts the manufacturing date "2023 / 9 / 1" for the arrival information record 13.

[0151] Except for the fact that after the data information receiving unit 102c receives the purchase date and manufacturing date, the data information receiving unit 102c creates purchase records 31 and 32 that include the purchase date received by the data information receiving unit 102c and the manufacturing performance finished product record 41 that includes the manufacturing date received by the data information receiving unit 102c, in the same manner as the first pattern, purchase data 30, manufacturing performance finished product data 40, and manufacturing performance payment data 50 are generated (S03) and journal entries are made (S04).

[0152] As explained above, according to this embodiment, there is no need to manually classify items as purchased or outsourced, and processing can be done without being aware of whether the item is purchased or outsourced, thereby reducing the burden on input and operation.

[0153] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions within companies, thereby enabling contributions to SDGs Goals 8 and 9.

[0154] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0155] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0156] [4. Other Embodiments] Although embodiments of the present invention have been described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims, in addition to the embodiments described above.

[0157] For example, among the processes described in the embodiments described above, 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.

[0158] In addition, 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 the above-mentioned documents and drawings may be changed at will unless otherwise specified.

[0159] Furthermore, with respect to PC100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0160] For example, the processing functions of each device constituting the PC100, particularly those performed by the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by each device as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) stores a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0161] Furthermore, this computer program may be stored on an application program server connected to the PC100 via any network, and it is possible to download all or part of it as needed.

[0162] 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-first 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.

[0163] 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.

[0164] The various databases stored in the memory unit are storage means such as RAM, ROM, other memory devices, hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0165] Furthermore, PC100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, PC100 may be realized by implementing software (including programs or data, etc.) on PC100 to perform the processing described in this embodiment.

[0166] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0167] This invention is useful for accounting procedures in manufacturing industries such as agricultural machinery manufacturing, heavy machinery manufacturing, and the semiconductor industry. [Explanation of Symbols]

[0168] 100 PC 102 Control Unit 102a Inventory Information Reception Department 102b Classification judgment section 102c Data Information Reception Department 102d Data Generation Unit 102e Journal Entry Department 104 Communication Interface Section 106 Storage section 106a Master Storage Unit 106b Data storage unit 108 Input / Output Interface Section 200 servers 300 Networks 400 Input Devices 500 Output Device

Claims

1. An accounting support device comprising a control unit, The control unit, A means for receiving incoming information that receives an incoming information file containing incoming information records including item identification information, For each incoming information record in the incoming information file received by the incoming information receiving means, a classification determination means classifies or determines whether the incoming information record is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by the master and the item identification information. The data generation means comprises: If a record of incoming information for purchased goods exists according to the classification or determination by the classification determination means, for each record of incoming information for purchased goods, it creates a purchase record having newly assigned purchase identification information in addition to at least a portion of the incoming information including item identification information stored in the record of incoming information for purchased goods, and generates purchase data in which the purchase record is stored; If a record of incoming information for outsourced goods exists, it creates a record of completed manufacturing performance having newly assigned manufacturing performance identification information in addition to at least a portion of the incoming information including item identification information stored in the record of incoming outsourced goods, and generates completed manufacturing performance data in which the completed manufacturing performance record is stored. An accounting support device characterized by the following features.

2. The classification determination means, If the incoming goods information file contains incoming goods records that should be classified as purchased goods, a purchased goods incoming goods information file containing all of those records is generated. Similarly, if the incoming goods information file contains incoming goods records that should be classified as outsourced goods, an outsourced goods incoming goods information file containing all of those records is generated to classify the incoming goods records. The accounting support device according to feature 1.

3. The control unit, The classification determination means further comprises a data information receiving means that, when it generates a purchased goods arrival information file, receives the purchase date for each arrival information record in the file, and when it generates an outsourced goods arrival information file, receives the manufacturing date for each arrival information record in the file. The purchase record created by the data generation means includes, in addition to at least a portion of the incoming information and purchase identification information, the purchase date received by the data information receiving means. The manufacturing record of finished products created by the data generation means includes, in addition to at least a portion of the incoming information and the manufacturing record identification information, the manufacturing date received by the data information receiving means. The accounting support device according to feature 2.

4. The classification determination means, In the incoming goods information file, a separate record is created for each incoming goods information record, adding a distinction between purchased goods and outsourced goods, thereby determining whether an incoming goods record is an incoming goods record. The accounting support device according to feature 1.

5. The data generation means, If there is an incoming goods information record for outsourced goods, in addition to creating a manufacturing record for completed goods and generating manufacturing data for completed goods, the following are created: payment item identification information for parts or materials used to manufacture goods corresponding to the item identification information of the manufacturing record for completed goods in the manufacturing data for completed goods, and a manufacturing payment item record having the same manufacturing identification information as the said manufacturing record for completed goods, and manufacturing payment item data containing the said manufacturing record for completed goods is generated. The accounting support device according to feature 1.

6. The purchase record created by the data generation means has the number of items received, which is part of the incoming information, and the purchase unit price corresponding to the item identification information predetermined by the master. The finished product record of the manufacturing performance created by the data generation means includes the number of items received, which is part of the incoming information, and the outsourcing unit price corresponding to the item identification information predetermined by the master. The manufacturing performance disbursement record created by the data generation means has a disbursement quantity obtained by multiplying the quantity ratio of parts or materials necessary to manufacture the goods predetermined by the master by the number of received products in the corresponding manufacturing performance finished goods record, and a cost unit price corresponding to the disbursement identification information predetermined by the master. The control unit, The system further includes a journal entry means that, when a purchase record is created by the data generation means, journalizes the purchase amount obtained by multiplying the number received by the purchase unit price based on the created purchase record; when a manufacturing performance finished product record and a manufacturing performance disbursement record are created by the data generation means, journalizes the outsourcing amount obtained by multiplying the number received by the outsourcing unit price based on the created manufacturing performance finished product record; and journalizes the cost amount obtained by multiplying the number issued by the cost unit price based on the created manufacturing performance disbursement record. The accounting support device according to feature 5.

7. An accounting support method performed in an accounting support device equipped with a control unit, The control unit executes the following: A receiving information step that receives a receiving information file containing receiving information records that include item identification information, For each incoming information record in the incoming information file received in the incoming information reception step, a classification determination step is performed to classify or determine whether the incoming information record is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by the master and the item identification information. The data generation step includes: If, according to the classification or determination by the classification determination step, a record of incoming goods for purchased goods exists, a record of purchases is created for each record of incoming goods that has newly assigned purchase identification information in addition to at least a portion of the incoming goods information, including the item identification information stored in the record of incoming goods for purchased goods, and purchase data is generated in which such purchase records are stored; If, if a record of incoming goods for outsourced goods exists, a record of completed manufactured goods has been created for each record of incoming goods that has newly assigned manufacturing performance identification information in addition to at least a portion of the incoming goods information, including the item identification information stored in the record of incoming goods for outsourced goods, and finished manufactured goods data is generated in which such finished manufactured goods records are stored. An accounting support method characterized by the following features.

8. An accounting support program to be executed by an accounting support device equipped with a control unit, The control unit, A receiving information step that receives a receiving information file containing receiving information records that include item identification information, For each incoming information record in the incoming information file received in the incoming information reception step, a classification determination step is performed to classify or determine whether the incoming information record is an incoming information record for purchased goods or an incoming information record for outsourced goods, according to the correspondence between the classification of purchased goods or outsourced goods predetermined by the master and the item identification information. If, according to the classification or determination in the classification determination step, a purchase record is created for each purchase item arrival information record, which includes newly assigned purchase identification information in addition to at least a portion of the arrival information including item identification information stored in the purchase item arrival information record, and purchase data is generated in which such purchase records are stored. If, if, a purchase information record for outsourced goods exists, a manufacturing performance finished product record is created for each outsourced goods arrival information record, which includes newly assigned manufacturing performance identification information in addition to at least a portion of the arrival information including item identification information stored in the outsourced goods arrival information record, and manufacturing performance finished product data is generated in which such manufacturing performance finished product records are stored. An accounting support program to facilitate implementation.

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