JP4870910B2 - Linkage management information generation system, link management information generation method, and link management information generation program - Google Patents

Description

  The present invention relates to a connection management information generation system, a connection management information generation method, and a connection management information generation program for generating connection-based business management information in a company group.

  Conventionally, the generation of business management information on a consolidated basis in a corporate group is mainly performed using package software having a consolidation processing function in financial accounting. In other words, the management information for management is the same as the financial accounting consolidation procedure, and the financial data for each individual company to be managed is added up. Concatenation processing such as deduction of realized profit was performed (see Patent Documents 1 to 4).

JP-A-11-203373 JP 2001-31588 A JP 2002-197248 A JP 2002-366722 A

  However, as in the prior art including the techniques disclosed in each of the above patent documents, when the method of summing up the financial data for each individual company to be managed and then performing the consolidation elimination process is adopted, Each time the base data is created, the complicated erasure process as described above must be executed, which causes a considerable load on the data processing. Therefore, in order to grasp business management information in a timely manner on a daily or monthly basis, there is no other way than simplifying the processing rules that are fairly divisible, and generating information with the accuracy required for business management. It was difficult.

  The present invention eliminates the above-mentioned problems caused by the prior art, and a consolidated management information generation system and a consolidated management information generation method capable of easily acquiring consolidated base management information in a corporate group having the required accuracy in a short time. An object of the present invention is to provide a link management information generation program.

In order to solve the above-described problems and achieve the object, a connection management information generation system according to the present invention is a system for generating connection base management information in a company group, in the company group that generates the connection base management information. Communication processing that controls the transmission and reception of data between the managed unit definition table creation means for creating the managed unit definition table that defines the business unit, and various databases and other terminals provided in the group company via the network A front-to-classification processing means for detecting which goods are traded from which area to which area, and grasping / classifying transaction results such as sales volume, sales, accounts receivable, accounts payable, business consignment costs, Item map that associates the managed item that flows in the managed unit defined in the managed unit definition table. Cinching processing means, consolidated standard cost table creating means for creating a consolidated standard cost table in which the consolidated standard cost calculated based on the production conditions at the time of standard cost setting (initial) in financial accounting is registered, and cost of sales A consolidated management information generating device comprising: a cost of sales calculating means for calculating inventory; an inventory calculating means for calculating inventory; and a consolidated management for storing the consolidated management information generated by the consolidated management information generating device And an information database.

Further, connection management information generating system according to the present invention as set forth above, the connection management information generating device is further based on the connection standard price, the calculation of the consolidated product Gross profit (gross margin) Including gross profit calculation means to perform.

Further, connection management information generating system according to the present invention as set forth above, the coupling standard cost table creation means further takes a standard cost of raw materials produced in the upstream company in the group, the group that standard cost It is replaced with the unit price of the raw material item of the downstream company, other production conditions are the same for the upstream company and the downstream company, and the consolidated standard cost is set.

Further, connection management information generating system according to the present invention as set forth above, the coupling standard cost table creation means, said coupling connecting standard price setting standard cost logic for setting is stored in an internal or external A logic library is provided.

The connection management information generation system according to the present invention is characterized in that, in the above invention, the logic for setting the connection standard cost is rewritable.

Further, connection management information generating system according to the present invention as set forth above, that the cost of sales calculation means calculates the cost of sales by multiplying the sales volume connecting standard price said registered in connection Standard Cost table It is characterized by.

In the consolidated management information generation system according to the present invention, in the above invention, the inventory calculation unit calculates the inventory by multiplying the consolidated standard cost registered in the consolidated standard cost table by the inventory quantity. It is characterized by.

Further, connection management information generating system according to the present invention is the invention of the mounting further includes a income statement forming means for forming an income statement, a balance sheet creating means for creating a balance sheet, cash flow And a cash flow calculation document creating means for creating a document.

Further, the consolidated management information generating system according to the present invention is the above-mentioned invention, wherein the profit and loss statement creating means is the profit of the management target unit defined in the management target unit definition table with reference to the consolidated standard cost table.・ Cost data is calculated and a profit and loss statement for each managed unit is created.

Further, the consolidated management information generation system according to the present invention is the above-described invention, wherein the balance sheet creation means is configured to balance the management target unit defined in the management target unit definition table with reference to the consolidated standard cost table. It is characterized by calculating the balance sheet item data and creating a balance sheet for the unit to be managed.

Further, connection management information generating system according to the present invention as set forth above, the cash flow statement creation means creates the income statement and the balance sheet creating means created by the income statement forming means The cash flow statement is prepared using the indirect method from the balance sheet.

Further, the connection management information generation system according to the present invention is characterized in that, in the above invention, the connection management information database is set with a From to classification database for storing transaction result data grasped and classified by the From to classification processing means. Consolidated standard cost table database that stores the consolidated standard cost table in which the consolidated standard cost is registered, sales cost database that stores the cost of sales data calculated by the cost of sales calculation means, and calculation by the inventory calculation means Stores the inventory database that stores the inventoried inventory data, the income statement database that stores the income statement created by the income statement creation means, and the balance sheet that is created by the balance sheet creation means Created by the balance sheet database to be used and the cash flow statement creation means Characterized in that it is configured anda cash flow statement database for storing cash flow statement was.

Further, connection management information generation system according to the present invention, the connection management information generating system, characterized in that provided in the core in a company group.

A consolidated management information generation system according to the present invention is a system for generating consolidated base management information in a company group, and is calculated based on production conditions at the time of setting (initially) a standard cost in financial accounting. A consolidated standard cost table creating means for creating a consolidated standard cost table in which standard costs are registered, and a sales cost calculating means for calculating a sales cost based on the consolidated standard cost table created by the consolidated standard cost table creating means; It is characterized by providing.

A consolidated management information generation system according to the present invention is a system for generating consolidated base management information in a company group, and is calculated based on production conditions at the time of setting (initially) a standard cost in financial accounting. A consolidated standard cost table creating means for creating a consolidated standard cost table in which standard costs are registered; and an inventory asset calculating means for calculating inventory based on the consolidated standard cost table created by the consolidated standard cost table creating means; It is characterized by providing.

A method for generating consolidated management information according to the present invention is a method for generating consolidated base management information in a company group, and is a management target unit for defining in what unit (business segment) the consolidated management data is generated. The management unit definition table creation process that creates the definition table and which items are traded from which area to which area, such as sales volume, inventory quantity, sales, accounts receivable, accounts payable, business consignment costs, etc. From-to-classification process for grasping and classifying transaction results, item matching process for associating managed items flowing within the managed unit defined in the managed unit definition table, and setting of standard cost for financial accounting Consolidated standard cost table that creates a consolidated standard cost table with the consolidated standard cost calculated based on the production conditions at the beginning of the period The sales cost calculation process for calculating the sales cost corresponding to the managed unit defined in the managed unit definition table by multiplying the consolidated standard cost registered in the consolidated standard cost table by the sales quantity. And an inventory asset calculation step for calculating an inventory asset corresponding to the managed unit defined in the managed unit definition table by multiplying the consolidated standard price registered in the consolidated standard cost table by the inventory quantity, It is characterized by including.

In addition, the method for generating consolidated management information according to the present invention further includes a gross profit calculation step of calculating gross profit (gross profit) by product on a consolidated basis based on the consolidated standard cost in the above invention. It is characterized by.

Further, connection management information generating method according to the present invention as set forth above, further calculates the income and cost data of the managed unit the previously defined managed unit definition table with reference to the connection standard cost table , Calculating the balance sheet item data of the managed unit defined in the managed unit definition table with reference to the consolidated standard cost table, and creating the profit and loss statement creating step of creating the profit and loss statement of the managed unit; From the balance sheet creation process for creating the balance sheet for the unit to be managed, the profit and loss statement created in the income statement creation process, and the balance sheet created in the balance sheet creation process, the indirect method And a cash flow statement creation step for creating a cash flow statement by using.

A method for generating consolidated management information according to the present invention is a method for generating consolidated base management information in a company group, and is calculated based on production conditions at the time of setting (initially) a standard cost in financial accounting. A consolidated standard cost table creating process for creating a consolidated standard cost table in which standard costs are registered, a sales cost calculating process for calculating a cost of sales based on the consolidated standard cost table created by the consolidated standard cost table creating process, and , Including.

A method for generating consolidated management information according to the present invention is a method for generating consolidated base management information in a company group, and is calculated based on production conditions at the time of setting (initially) a standard cost in financial accounting. A consolidated standard cost table creating process for creating a consolidated standard cost table in which standard costs are registered, an inventory calculating process for calculating inventory based on the consolidated standard cost table created by the consolidated standard cost table creating process, and , Including.

A connection management information generation program according to the present invention causes a computer to execute the above method.

  According to the connection management information generation system, the connection management information generation method, and the connection management information generation program according to the present invention, it is possible to calculate sales, accounts receivable, and accounts payable by extracting only transaction data outside the management target unit. In addition, by multiplying the sales quantity and inventory quantity by the standard cost on a predetermined consolidated basis, the appropriate cost of sales and inventory can be calculated in near real time. Therefore, there is an effect that it is possible to easily acquire the connection base management information in the company group having the required accuracy in a short time.

  Exemplary embodiments of a connection management information generation system, a connection management information generation method, and a connection management information generation program according to the present invention will be explained below in detail with reference to the accompanying drawings.

(Configuration of the consolidated management information generation system)
FIG. 1 is a diagram showing a schematic configuration of a connection management information generation system according to an embodiment of the present invention. The connection management information generation system 100 includes a connection management information generation device 101 and a connection management information database 102. The connection management information generation system 100 is provided in a company (Company A and Company B in the figure) that plans to generate connection-based management information via a network 110 such as the Internet network or a telephone line. Are connected to a management accounting system database 121, an accounting system database 122, a standard cost calculation system database 123, a sales system database 124, and an inventory management system database 125. The consolidated management information generation system 100 is provided in a core company (head office, parent company, etc.) in the group.

(Hardware configuration)
Next, the hardware configuration of the connection management information generation apparatus 101 will be described. FIG. 2 is a block diagram showing a hardware configuration of the connection management information generating apparatus 101. As shown in FIG.

  The link management information generating apparatus 101 includes an example of a CPU 201, a ROM 202, a RAM 203, an HDD (hard disk drive) 204, an HD (hard disk) 205, an FDD (flexible disk drive) 206, and a removable recording medium. FD (flexible disk) 207, display 208, I / F (interface) 209, keyboard 210, mouse 211, scanner 212, and printer 213. The components are connected by a bus 200.

  The CPU 201 governs overall control of the connection management information generation apparatus 101. The ROM 202 stores a program such as a boot program. The RAM 203 is used as a work area for the CPU 201. The HDD 204 controls data read / write with respect to the HD 205 according to the control of the CPU 201. The HD 205 stores data written under the control of the HDD 204.

  The FDD 206 controls reading / writing of data with respect to the FD 207 according to the control of the CPU 201. The FD 207 stores data written under the control of the FDD 206 or causes the information processing apparatus to read data recorded on the FD 207. In addition to the FD 207, the removable recording medium may be a CD-ROM (CD-R, CD-RW), MO, DVD (Digital Versatile Disk), memory card, or the like. The display 208 displays data such as a document, an image, and function information as well as a cursor, an icon, or a tool box. For example, CRT, TFT liquid crystal display, plasma display and the like.

  An I / F (interface) 209 is connected to the network 110 through a communication line, and is connected to various databases in the group company via the network 110. The I / F 209 controls the interface between the network 110 and the inside of the apparatus, and controls the input / output of data from the various databases. The I / F 209 is, for example, a modem or a LAN adapter.

  The keyboard 210 includes keys for inputting characters, numbers, various instructions, and the like, and inputs data. A touch panel type input pad or a numeric keypad may be used. The mouse 211 performs cursor movement, range selection, window movement, size change, and the like. A track ball, a joystick, a cross key, a jog dial, or the like may be used as long as the pointing device has the same function.

  The scanner 212 optically reads an image and takes in the image data into the information processing apparatus. The scanner 212 may have an OCR or OMR function. The printer 213 prints image data and document data. For example, a laser printer or an ink jet printer.

(Functional configuration of the consolidated management information generation device)
Next, a functional configuration of the connection management information generation system according to the embodiment of the present invention will be described. FIG. 3 is a block diagram showing a functional configuration of the connection management information generation system, and FIG. 4 is a block diagram showing a configuration of a connection standard cost table of the connection management information generation system. The connection management information generation system 100 includes a connection management information generation device 101 and a connection management information database 102.

  In the consolidated management information generating apparatus 101, 301 is a communication processing unit, 302 is a group item definition table creation unit, 303 is a management target unit definition table creation unit, and 304 is a consolidated standard cost table creation unit. 305 is a data classification processing unit, 306 is a cost of sales / inventory calculation unit, 307 is a P / L / B / S / C / F creation unit, 308 is a group item definition master, 309 is A management target unit definition master, 310 is a consolidated standard cost master, 311 is a transaction information database, 312 is a sales cost / inventory database, and 313 is a P / L / B / S / C / F database. It is.

  The communication processing unit 301 controls transmission / reception of data when collecting accounting data (management accounting / financial accounting) and quantity data (sales quantity / inventory quantity) for each company via the network 110.

  The group item definition table creation unit 302 assigns a unified code to make the items existing in the group unique. In addition, the association between items is performed (the supply chain relationship between group companies is defined at the item level).

  The management target unit definition table creation unit 303 defines what units should be managed. A typical managed unit is a “business”. The management target unit is the minimum unit of each cell in the matrix of the enterprise axis and the business axis, and the hierarchical definition can be performed by bringing the cells into the enterprise unit and the business unit.

  The consolidated standard cost table creation unit 304 calculates a consolidated standard cost or estimated estimated cost that does not include unrealized profits based on the standard cost in financial accounting calculated at the beginning of each company, and registers it in the table. .

  Here, the consolidated standard cost is a standard price that defines a consolidated management target area (range) and does not include unrealized profit generated in transactions within the area. In financial accounting, standard costs are set for each individual company, so the standard costs for products produced across Group companies include unrealized profits.

  When the management target unit is defined hierarchically in the management target unit definition table creation unit 303, the management target unit is calculated by calculating the consolidated standard cost not including unrealized profit generated in the internal transaction of each management target unit. Can be registered in association with the corresponding standard cost. The consolidated standard price minus the financial standard price and all unrealized profits generated within the group (overall) is a mandatory registration item.

  The data classification processing unit 305 refers to the group item definition master and the management target unit definition master for accounting data (management accounting / financial accounting) and quantity data (sales quantity / inventory quantity) collected from the individual company system. organize.

The cost of sales / inventory calculation unit 306 calculates the cost of sales corresponding to the sales amount for the designated period in the management target unit.
Cost of sales by item = Consolidated standard cost by item × Sales volume by item In this way, the sum total is obtained for the items recorded as sales in the management target unit.

Calculate the inventory balance at the specified time in the managed unit.
Stock balance by item = consolidated standard cost by item × stock quantity by item In this way, the sum total is obtained for the items existing in the management target unit.

  The P / L / B / S / C / F creation unit 307 refers to the transaction information database and the cost of sales / inventory database 312 to formulate P / L and B / S of the management target unit. C / F is created by the indirect method. An item-specific P / L (gross profit level) can be created at any time.

  The group item definition master 308 stores data generated by the group item definition table creation unit 302. The management target unit definition master 309 stores data generated by the management target unit definition table creation unit 303. The consolidated standard cost master 310 stores data generated by the consolidated standard cost table creation unit 304.

  In addition to the three masters 308 to 310, a group unified account master may be prepared. Further, a group management analysis unit (not shown) may be added to the connection management information generating device (not shown) to prepare a group management information database (not shown).

  The transaction information database 311 stores data generated by the data classification processing unit 305. The sales cost / inventory database 312 stores data generated by the cost of sales / inventory calculation unit 306. The P / L / B / S / C / F database 313 stores data generated by the P / L / B / S / C / F creation unit 307.

  With the connection management information generation system 100 configured as described above, the connection base management information in the enterprise group having the required accuracy can be easily acquired in a short time. Since the acquired information is stored in the database, it can be used as needed.

  Further, it may include a gross profit calculating means for calculating a consolidated gross profit (gross profit) for each product based on the consolidated standard cost. In this way, the consolidated standard cost can be used not only for profit and loss calculation within the scope of management but also for gross profit calculation of important items.

  As shown in FIG. 4, the consolidated standard cost table is a table related to two types of costs: standard cost (financial accounting) and consolidated standard cost (management accounting). In FIG. 4, for example, the standard cost information (financial accounting) sent from the standard cost calculation system database 123 of the upstream company (Company A) becomes the standard price of the intermediate product, and the standard cost calculation system of the downstream company (Company B). The standard cost information (financial accounting) sent from the database 123 becomes the standard price of the final product. Based on the standard price of the intermediate product, the result of the cost simulation (details will be described later) performed in the downstream company (Company B) becomes the consolidated standard price.

  Then, the consolidated standard cost is used in the cost of sales / inventory asset calculation unit 306. Further, information related to the sales quantity by product from the sales system database 124 of the downstream company (Company B) and information related to the inventory quantity by product from the inventory management system database 125 are sent to the cost of sales / inventory calculation section 306 for use. Will be.

(Details of processing for generating consolidated management information when a product is manufactured at an upstream company and the product is sold at a downstream company)
Next, a connection management information generation method using the connection management information generation system of the present invention will be described. First, a description will be given of the process of generating connection management information when a product is manufactured at an upstream company and the product is sold at a downstream company. In this case, the Y business shown in FIG. 5 is the management target unit. That is, in the Y business in FIG. 5, the product is first manufactured by the company A which is the upstream company, and the company B which is the downstream company purchases the product and sells it. In this case, when generating the consolidated management information, the sales / accounts receivable of the products generated by the company A and the purchases / accounts payable of the products generated by the company B are ignored because they are not generated from the beginning. Regarding the sales of Company B, the cost of sales corresponding to the sales (outside the unit to be managed) is calculated by multiplying the consolidated standard cost by the sales quantity (outside the unit to be managed). Further, the inventory of products produced by Company A existing in Company B is evaluated at a consolidated standard price that does not include unrealized profit. The processing procedure in this case is shown below.

  FIG. 6 is an explanatory diagram showing a processing procedure for generating link management information when a product is manufactured at an upstream company and the product is sold at a downstream company. In FIG. 6, at the beginning of the period, for example, (1) definition of the unit to be managed, (2) item matching processing (item relevance definition), and (3) creation of a consolidated standard cost table are performed. Performs (4) From to classification processing, (5) Accounting data collection for each management target unit, (6) Cost of sales calculation, and (7) Inventory calculation.

  At the beginning of the term, the management target unit definition table creation unit 303 creates a management target unit definition table that defines in what units the linked management data is generated (1). Here, the target period (annual, monthly, daily, etc.) may be registered together with the management target unit.

  Further, an item matching process for associating items to be managed flowing in the management target unit defined in the management target unit definition table is performed (2).

  The consolidated standard cost table creation unit 304 sets a consolidated standard cost, and creates a consolidated standard cost table in which this is registered (3).

  And at the time of grasping, it is detected which item is being traded from which region to which region, and the transaction results (sales volume, sales, accounts receivable, accounts payable, business consignment costs, etc.) are grasped and classified. That is, the front-to-classification process for discriminating whether the transaction is within the management target unit, the transaction between the management target units, or the external transaction is performed (4).

  Also, accounting data for each managed unit is collected (5). Then, the sales cost / inventory calculation unit 306 multiplies the consolidated standard cost registered in the consolidated standard cost table by the sales quantity to thereby manage the management target unit (including the target period) defined in the managed unit definition table. ) Calculate the cost of sales corresponding to (6).

  Further, the sales cost / inventory calculation unit 306 multiplies the consolidated standard cost registered in the consolidated standard cost table by the inventory quantity, thereby managing the management target unit (including the target period) defined in the managed unit definition table. ) (7).

  By performing the above processing, it is possible to ignore the internal transaction data of the management target unit, extract only the transaction data outside the management target unit, and calculate sales, accounts receivable, and accounts payable. Then, by multiplying the sales standard / inventory quantity by the consolidated standard cost, the cost of sales and inventory can be calculated almost in real time. As a result, it is possible to easily acquire the consolidated base management information in the corporate group having the required accuracy in a short time.

(Process of generating consolidated management information when the upstream company produces raw materials and the downstream company manufactures and sells products using the raw materials)
Next, a description will be given of a process for generating connection management information in a case where raw materials are produced at an upstream company and products are manufactured and sold using the raw materials at a downstream company. This is the management target unit of the X business shown in FIG. That is, in the X business of FIG. 5, the raw material is first produced by the company A which is the upstream company, and the company B which is the downstream company purchases the raw material and manufactures and sells the product.

  In this case, the same operation as in the case of the Y business described above is required. However, in creating the consolidated standard cost table, the process of taking in the standard cost of raw materials produced by Company A and the standard cost as B Substituting the company's unit price for the raw material item, the process of calculating the consolidated standard cost while keeping the other production conditions the same is required. The processing procedure in this case is shown below.

  FIG. 7 is an explanatory diagram showing a processing procedure for generating connection management information when a raw material is produced at an upstream company and a product is manufactured and sold using the raw material at a downstream company. In FIG. 7, at the beginning of the term, for example, (1) definition of a unit to be managed, (2) item matching processing (item relevance definition), (3) acquisition of standard cost of raw materials produced at an upstream company, (4 ) Calculate the consolidated standard cost by replacing the unit price of the raw material item of the downstream company with the same other production conditions, and (5) create the consolidated standard cost table. At the time of grasping, (6) From to classification processing, (7) collection of accounting data by individual management target unit, (8) cost of sales calculation, and (9) inventory calculation.

  At the beginning of the term, the management target unit definition table creation unit 301 creates a management target unit definition table that defines in what units the linked management data is generated (1). Here, registration of the target period (annual, monthly, daily, etc.) may be performed together with the management target unit.

  Further, an item matching process for associating items to be managed flowing in the management target unit defined in the management target unit definition table is performed (2).

  Acquire the standard cost (financial accounting) of raw materials (intermediate products) produced by the upstream company (3) and register it in the consolidated standard cost table.

  The standard cost is replaced with the unit price of the raw material item of the downstream company, and other production conditions are made the same as the conditions at the time of setting the standard cost, thereby calculating the consolidated standard cost (management accounting) (4). And together with the consolidated standard cost (management accounting) set here, the standard cost (financial accounting) of the raw material produced at the upstream company and the product manufactured at the downstream company using the raw material produced at the upstream company ( A consolidated standard cost table in which standard costs (financial accounting) of final products are registered is created (5).

  At the time of grasping, it is detected which item is being traded from which region to which region, and the transaction results (sales volume, inventory quantity, sales, accounts receivable, accounts payable, business consignment costs, etc.) are grasped. Classification is performed, that is, a front-to-classification process is performed to distinguish whether the transaction is within the management target unit, the transaction between the management target units, or the external transaction (6).

  In addition, accounting data for each management target unit is collected (7). Then, the sales cost / inventory calculation unit 306 multiplies the consolidated standard cost registered in the consolidated standard cost table by the sales quantity to thereby manage the management target unit (including the target period) defined in the managed unit definition table. ) (8).

  Further, the sales cost / inventory calculation unit 306 multiplies the consolidated standard cost registered in the consolidated standard cost table by the inventory quantity, thereby managing the management target unit (including the target period) defined in the managed unit definition table. ) Is calculated (9).

  In this way, even when processing intermediate products produced by an upstream company at a downstream company, by performing the above processing, the internal transaction data of the managed unit is ignored, and only the transaction data outside the managed unit is processed. Extract sales and accounts receivable and accounts payable. By multiplying the sales and inventory quantities by the consolidated standard cost, the cost of sales and inventory can be calculated almost in real time. As a result, it is possible to easily acquire the consolidated base management information in the corporate group having the required accuracy in a short time.

  Furthermore, in this method of generating consolidated management information, a plurality of consolidated standard costs are registered in the consolidated standard cost table, and the consolidated standard cost that best meets the conditions of the managed unit defined in the managed unit definition table is selected. It can also be selected. Here, the consolidated standard cost refers to a standard cost that defines a consolidated management target unit and does not include unrealized profit generated in an internal transaction of the management target unit. In financial accounting, standard costs are set for each individual company, so the standard costs for products produced across Group companies include unrealized profits. In this way, the setting of the management target area can be given flexibility, and hierarchical management of the business becomes possible.

  In addition, when the management target unit is defined hierarchically, it is necessary to define a consolidated standard cost corresponding to each hierarchy. In that case, in the consolidated standard cost table, a plurality of consolidated standard costs are calculated for one product and registered. Then, by associating this with the management target unit definition table, it becomes possible to grasp flexible management information by hierarchy.

  Further, when it is necessary to create a profit and loss statement, a balance sheet, and a cash flow statement, after the step shown in FIG. 6 or the step shown in FIG. 7 is completed, the step shown in FIG. Good. That is, first, revenue / expense data of a management target unit defined in the management target unit definition table is calculated with reference to the consolidated standard cost table, and a profit and loss statement of the management target unit is created (step S801).

  Next, the balance sheet item data of the management target unit defined in the management target unit definition table is calculated with reference to the consolidated standard cost table, and the balance sheet of the management target unit is created (step S802). Then, a cash flow statement is created from the created profit and loss statement and the created balance sheet using the indirect method (step 803).

(Specific examples of transaction status of group companies)
Next, three specific examples (first example, second example, and third example) of the transaction status of the group company will be described. FIG. 9 is an explanatory diagram illustrating an example of a three-level group management model, and FIG. 10 is an explanatory diagram illustrating a transaction status of a group company.

  There are three group companies (A1, A2 and A3). Here, A1 is the core company of the group. A unit to be managed on a consolidated basis has a three-layer structure.

Management hierarchy (1): Group as a whole (X1 business + X2 business + Y business)
Management hierarchy (2) ... X business (X1 business + X2 business), Y business Management hierarchy (3) ... X1 business, X2 business, Y business

  Here, the X1 business is a business in which A1 company procures raw materials, produces final products, and sells them. Production and sales are mainly based on raw materials procured from outside the group, but there are also products that are further processed and sold by A1 as raw materials manufactured by A2 (X2 business). In addition, there are products that are further processed and sold by company A1 using raw materials produced by company A3 (Y business).

  The X2 business is a business in which raw materials are procured at A2 company, final products are produced, and this is purchased and sold by A1 company. Some of the products produced by Company A2 are sold to A1 Company (X1 Business) as raw materials for the X1 Business (so-called intra-group business transactions).

  The Y business is a business in which raw materials are procured at the A3 company, the final product is produced, and this is purchased and sold by the A1 company. A part of the products produced by the A3 company is sold to the A1 company (X1 business) as a raw material of the X1 business (so-called intra-group business).

  The standard price is the standard price for each product that is set for each individual company at the beginning of the term. The consolidated standard price (n) corresponds to each level when an n-level management hierarchy is set for group management. Consolidated standard price. Taking the three-level group management model shown in FIG. 9 as an example, if the management target area is the management hierarchy (1), the entire corporate group is viewed as one management target. The consolidated standard cost (1) after deducting all unrealized profits generated by the transaction. That is, the consolidated standard cost does not include the unrealized profit generated in 901 and 902 shown in FIG.

  Further, when the management target area is set in the management hierarchy (2), it becomes the consolidated standard cost (2). Specifically, the management target units are the X business and the Y business, and it is necessary to eliminate the unrealized profit generated in the respective internal transactions of the X business and the Y business. That is, it is a consolidated standard cost not including the unrealized profit generated in 901 shown in FIG. 9 (including the unrealized profit generated in 902).

  Further, when the management target area is set in the management hierarchy (3), it becomes the consolidated standard cost (3). Specifically, the management target units are the X1 business, the X2 business, and the Y business, and it is necessary to eliminate the unrealized profit generated in the internal transactions of the X1 business, the X2 business, and the Y business. In this case, the unrealized profit generated in 901 and 902 shown in FIG. 9 is included.

  FIG. 11 is an explanatory diagram illustrating a first example of calculation of cost of sales and inventory. In FIG. 11, the concept of setting the consolidated standard cost of the main product α of the X1 business will be described below. It is assumed that α is a product manufactured and sold by A1 company using product β produced by A2 company and γ procured from outside as a raw material. Β is produced using β ′ as a raw material. The standard cost of product α is calculated as shown in FIG.

  If the standard cost of β produced by Company A2 is 1 unit cost of β 'of standard price @ 5 yen, and it costs 10 yen standard processing cost (standard labor cost + standard manufacturing overhead) per β unit , @ 15 yen. The standard price of α produced by A1 is 2 units of β for standard price @ 20 yen, 3 units of γ for @ 10 yen, and standard processing cost of 30 yen per unit of α (standard labor cost + standard manufacturing indirect If it is expensive, @ 100 yen is set.

  When the management hierarchy is viewed at level (1), the standard cost of α of 100 yen includes unrealized profit of 5 yen per unit of β, and 2 is consumed to generate α. Therefore, the total unrealized profit of 10 yen is included. Accordingly, the α standard consolidated cost (1) corresponding to the management hierarchy (1) is 90 yen. Also, when the management hierarchy is considered at level (2), the same standard concept is used, and the α standard consolidated cost (2) is 90 yen.

  In addition, when the management hierarchy is considered at level (3), Company A1 and Company A2 are positioned as X1 business and X2 business, respectively. Therefore, transactions in which A2 sells β to Company A1 are managed units (business Between). In this case, the consolidated standard cost (3) of α is 100 yen, which is the standard cost in financial accounting.

  FIG. 12 is an explanatory diagram showing a consolidated standard cost table in the first example of calculation of cost of sales and inventory. Since the consolidated standard cost table is also used for inventory evaluation, not only the final product α but also the intermediate product β and raw materials β ′ and γ are registered in the table. In addition, when two or more management layers are set, there is a case where the same product has to be evaluated at a different standard link price depending on the inventory location. Therefore, the inventory location is also registered.

  FIG. 13 is an explanatory diagram showing sales, cost of sales, and gross profit in the first example of the calculation of cost of sales and inventory. Specifically, FIG. 13 shows the consolidated standard cost shown in FIG. The result calculated using the table is registered. In FIG. 13, the sales amount is 15000 yen in any of the management tiers (1), (2), and (3) because α is sold for 100 units at 150 yen as shown in FIG.

  The cost of sales is a value obtained by multiplying the value of α in the consolidated standard cost table shown in FIG. 12 by 100 units (9000 yen in the case of the management hierarchy (1), and in the case of the management hierarchy (2). 9000 yen, 10,000 yen for the management level (3). Further, gross profit is the value obtained by subtracting the cost of sales from the sales (in the case of the management hierarchy (1), 6000 yen, in the case of the management hierarchy (2), 6000 yen, in the case of the management hierarchy (3) Is 5000 yen).

  FIG. 14 is an explanatory diagram showing the inventory in the first example of the calculation of the cost of sales and the inventory. Specifically, FIG. 14 shows the consolidated standard cost table shown in FIG. The result calculated using is registered. In FIG. 14, the inventory asset α has an inventory location of A1 and an inventory of 50 units. Therefore, with reference to the consolidated standard cost shown in FIG. In the case of × 50 = 4500 yen and the management layer (2), 90 × 50 = 4500 yen, and in the case of the management layer (3), 100 × 50 = 5000 yen.

  Similarly, inventories β having inventory location A1 have 20 units of inventory, so referring to the consolidated standard cost shown in FIG. 12, in the case of management hierarchy (1), respectively. In the case of the management hierarchy (2), 15 × 20 = 300 yen, and in the case of the management hierarchy (3), 20 × 20 = 400 yen. Of the inventories β, those with an inventory location of A2 have an inventory of 50 units. Therefore, with reference to the consolidated standard cost shown in FIG. 12, in the case of the management hierarchy (1), 15 × In the case of 50 = 750 yen and the management layer (2), 15 × 50 = 750 yen, and in the case of the management layer (3), 15 × 50 = 750 yen. β ′ and γ can be calculated by the same method as described above.

  Next, a second example of calculating the cost of sales and the inventory will be described. FIG. 15 is an explanatory diagram showing a second example of the calculation of the cost of sales and inventory, and the concept of setting the consolidated standard cost for the main product t of the X1 business will be described below.

  It is assumed that t is a product manufactured and sold by the A1 company using the product u produced by the A3 company and v procured from the outside as raw materials. U is produced using u 'as a raw material. The standard price of the product t is calculated as shown in FIG. If the standard price of u produced by A3 company is 2 unit cost of u 'of standard price @ 10 yen, standard processing cost (standard labor cost + standard manufacturing overhead) of 20 yen per u unit will be required. , @ 40 yen.

  The standard price of t produced by A1 company is 1 unit of u for standard price @ 50 yen, 2 units of v for @ 10 yen, and standard processing cost of 50 yen per t1 unit (standard labor cost + standard manufacturing indirect If it is expensive, @ 120 yen is set. When the management hierarchy is captured at level (1), t standard cost of 120 yen includes unrealized profit of 10 yen per u unit, and t is generated by consuming this one unit cost. Therefore, the total unrealized profit of 10 yen is included. Therefore, the consolidated standard cost (1) of t corresponding to the management hierarchy (1) is 110 yen.

  When the management hierarchy is considered at level (2), Company A1 and Company A3 are positioned as the X business and Y business, respectively, so the transaction in which A3 sells u to Company A1 is between managed units (between businesses) It becomes a transaction. In this case, the consolidated standard cost (2) of t is 120 yen, which is the standard cost in financial accounting. When the management hierarchy is captured at level (3), the standard standard cost (3) of t is 120 yen based on the same concept.

  FIG. 16 is an explanatory diagram showing a consolidated standard cost table in the second example of the calculation of cost of sales and inventory, and FIG. 17 shows the sales and cost of sales in the second example of calculation of cost of sales and inventory. FIG. 18 is an explanatory view showing the gross profit, and FIG. 18 is an explanatory view showing the inventory in the second example of the calculation of the cost of sales and the inventory. The calculation method of the values in each table is the same as that in FIGS. 12, 13, and 14 described above, and a description thereof will be omitted.

  Next, a third example of calculating the cost of sales and the inventory will be described. FIG. 19 is an explanatory diagram showing a third example of the calculation of the cost of sales and the inventory, and the concept of setting the consolidated standard cost for the main product y in the Y business will be described below.

  It is assumed that y is a product that is produced and sold by the company A1 with the product y produced by the company A3. Further, y is produced using y 'as a raw material. The standard cost of product y is calculated as shown in FIG. If the standard cost of y produced by company A3 is 2 units of standard price @ y's y ', 2 units will be consumed, and standard processing costs of 20 yen per unit of y (standard labor costs + standard manufacturing overhead) will be charged. , @ 40 yen. A1 company purchases y at @ 60 yen, so the standard price is @ 60 yen.

  When the management hierarchy is considered at level (1), the standard cost of 60 yen for company A1 includes unrealized profit of 20 yen per y1 unit. Therefore, the consolidated standard cost (1) of y corresponding to the management hierarchy (1) is 40 yen. In addition, when the management hierarchy is considered at level (2), both Company A1 and Company A3 are positioned in the Y business, and transactions in which Y3 sells y to Company A1 are within the management target unit (intra-business ) Transaction. In this case, the consolidated standard cost (2) of y is 40 yen. In addition, when the management hierarchy is considered at level (3), the consolidated standard cost (3) of y is 40 yen based on the same concept.

  FIG. 20 is an explanatory diagram showing a consolidated standard cost table in the third example of calculation of cost of sales and inventory, and FIG. 21 shows sales and cost of sales in the third example of calculation of cost of sales and inventory. FIG. 22 is an explanatory diagram showing the gross profit, and FIG. 22 is an explanatory diagram showing the inventory in the third example of the calculation of the cost of sales and the inventory. The calculation method of the values in each table is the same as that in FIGS. 12, 13, and 14 described above, and a description thereof will be omitted.

  As described above, according to the connection management information generation system, the connection management information generation method, and the connection management information generation program of the present invention, the connection base management information in the enterprise group having the required accuracy can be quickly obtained. Can be acquired easily.

  The connection management information generation method described in this embodiment can be realized by executing a program prepared in advance on a computer such as a personal computer or a workstation. This program is recorded on a computer-readable recording medium such as a hard disk, a flexible disk, a CD-ROM, an MO, and a DVD, and is executed by being read from the recording medium by the computer. The program may be a transmission medium that can be distributed via a network such as the Internet.

  As described above, the connection management information generation system, the connection management information generation method, and the connection management information generation program according to the present invention are useful for acquiring the connection base management information in the enterprise group, and particularly in a situation close to real time. Suitable when consolidated management information is required.

It is a figure which shows schematic structure of the connection management information generation system concerning embodiment of this invention. It is a block diagram which shows the hardware constitutions of a connection management information generation apparatus. It is a block diagram which shows the functional structure of the connection management information generation system concerning embodiment of this invention. It is a block diagram which shows the structure of the connection standard cost table of the connection management information generation system concerning embodiment of this invention. It is a figure for demonstrating the production | generation of the connection management data in a company group. It is explanatory drawing which shows the process sequence of the production | generation of consolidated management information when manufacturing a product in an upstream company and selling the product in a downstream company. It is explanatory drawing which shows the process sequence of the production | generation of management information in the case of producing a raw material in an upstream company, and manufacturing and selling a product using the raw material in a downstream company. It is a flowchart which shows the process sequence of preparation of an income statement, a balance sheet, and a cash flow statement. It is explanatory drawing which shows an example of a three-layer group management model. It is explanatory drawing which shows the transaction condition of a group company. It is explanatory drawing which shows the 1st example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the consolidated standard cost table in the 1st example of calculation of a cost of sales and inventory. It is explanatory drawing which shows the sales amount, cost of sales, and gross profit in the 1st example of calculation of cost of sales and inventory. It is explanatory drawing which shows the inventory in the 1st example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the 2nd example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the consolidated standard cost table in the 2nd example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the sales amount, cost of sales, and gross profit in the 2nd example of calculation of cost of sales and inventory. It is explanatory drawing which shows the inventory in the 2nd example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the 3rd example of calculation of a cost of sales and inventory. It is explanatory drawing which shows the consolidated standard cost table in the 3rd example of calculation of a cost of sales and an inventory. It is explanatory drawing which shows the sales amount, cost of sales, and gross profit in the 3rd example of calculation of cost of sales and inventory. It is explanatory drawing which shows the inventory in the 3rd example of calculation of a cost of sales and an inventory.

Explanation of symbols

DESCRIPTION OF SYMBOLS 100 Connection management information generation system 101 Connection management information generation apparatus 102 Connection management information database 110 Network 121 Management accounting system database 122 Accounting system database 123 Standard cost calculation system database 124 Sales system database 125 Inventory management system database 301 Communication processing part 302 Group item Definition table creation unit 303 Managed unit definition table creation unit 304 Consolidated standard cost table creation unit 305 Data classification processing unit 306 Cost of sales / inventory calculation unit 307 P / L / B / S / C / F creation unit 308 Group item definition Master 309 Managed unit definition master 310 Consolidated standard cost master 311 Transaction information database 312 Cost of sales / inventory database 313 P / L / B / S / C / F data base

Claims (4)

A system for generating consolidated base management information in a company group,
A managed unit definition table creating means for creating a managed unit definition table for defining a business unit in a company group that generates the consolidated base management information;
Communication processing means for controlling transmission / reception of data with various databases and other terminals provided in the group company via the network;
By distinguishing between transactions within managed units, transactions between managed units, and external transactions, it is possible to detect which products are being traded from which managed units to which managed units, From to classification processing means for grasping and classifying transaction results such as sales, accounts receivable, accounts payable, business consignment expenses,
Item matching that associates the management target items flowing in the management target unit defined in the management target unit definition table by assigning a unified code based on the result grasped and classified by the From to classification processing means Processing means;
Obtained by the communication processing means and calculated on the basis of each managed object related by the item matching processing means based on the standard cost in financial accounting registered in the managed unit definition table A consolidated standard cost table creation means for creating a consolidated standard cost table in which consolidated standard costs not including unrealized profits generated by transactions within the managed unit are registered;
Based on the consolidated standard cost table created by the consolidated standard cost table creating means, the management standard defined in the managed unit definition table is obtained by multiplying the consolidated standard cost registered in the consolidated standard cost table by the sales quantity. Cost of sales calculation means for calculating cost of sales corresponding to the target unit;
Based on the consolidated standard cost table created by the consolidated standard cost table creating means, the management standard defined in the managed unit definition table is obtained by multiplying the consolidated standard cost registered in the consolidated standard cost table by the inventory quantity. An inventory calculation means for calculating inventory corresponding to the target unit;
Gross profit calculation means for calculating the gross profit (gross profit) by product on a consolidated basis by subtracting the cost of sales calculated by the cost of sales calculation means from the sales registered in the managed unit definition table When,
A connection management information generating device configured to include:
A connection management information database for storing connection management information generated by the connection management information generating device;
It is provided with the connection management information generation system characterized by the above-mentioned. The connection management information generation system according to claim 1 , wherein the connection management information generation system is provided in a core company of the group. A method for generating consolidated base management information in a company group executed by a consolidated management information generating system comprising a consolidated management information generating device and a consolidated management information database storing the consolidated management information generated by the consolidated management information generating device Because
The connection management information generating device is
A management target unit definition table creating step for creating a management target unit definition table for defining a business unit in a company group that generates the consolidated base management information ;
A communication processing step for controlling transmission / reception of data with various databases and other terminals provided in the group company via the network;
By distinguishing between transactions within managed units, transactions between managed units, and external transactions, it is possible to detect which products are being traded from which managed units to which managed units , net sales, accounts receivable, and From to classification process that accounts payable, to understand and classify the trading performance of the outsourcing costs, etc.,
Item matching that associates the management target items flowing in the management target unit defined in the management target unit definition table with a unified code based on the result grasped and classified by the From to classification processing step. Processing steps;
Obtained by the communication processing step and calculated on the basis of each management target item related by the item matching processing step based on the standard cost in financial accounting registered in the management target unit definition table A consolidated standard cost table creation process for creating a consolidated standard cost table in which consolidated standard costs not including unrealized profits generated by transactions within the managed unit are registered;
Based on the consolidated standard cost table created in the consolidated standard cost table creation step, the management defined in the managed unit definition table is obtained by multiplying the consolidated standard cost registered in the consolidated standard cost table by the sales quantity. Cost of sales calculation process for calculating cost of sales corresponding to the target unit;
Based on the consolidated standard cost table created in the consolidated standard cost table creation step, the management standard defined in the managed unit definition table is obtained by multiplying the consolidated standard cost registered in the consolidated standard cost table by the inventory quantity. An inventory calculation process for calculating inventory corresponding to the target unit;
Gross profit calculation process for calculating gross profit (gross profit) by product on a consolidated basis by subtracting the cost of sales calculated by the cost of sales calculation process from the sales registered in the managed unit definition table When,
A connection management information generation method characterized by executing : A computer program for causing a computer to execute the method according to claim 3 .

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