JP5283682B2 - Accounting system, processing method thereof, program, and recording medium - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To enable financial condition to be easily apprehended in accounting processing. <P>SOLUTION: An accounting processing system calculates and creates a balance sheet and a profit and loss statement of each fiscal year. Also, the accounting processing system creates STRAC charts corresponding to the balance sheets and the profit and loss statements over a plurality of fiscal years, and at the same time, creates a comparison table arranging the created STRAC charts of the plurality of fiscal years in order of the fiscal years. This invention can be applied to an information processor for accounting processing, for example. <P>COPYRIGHT: (C)2012,JPO&amp;INPIT

Description

The present invention relates to an accounting processing system, a processing method thereof , a program, and a recording medium , and in particular, an accounting processing system, a processing method thereof , a program, and a recording medium capable of facilitating understanding of a financial state in accounting processing. About.

  Conventionally, in accounting systems that perform accounting for companies, etc., the balance sheet, income statement, cash flow statement, etc. are calculated for each specified account item by year or year within the fiscal year. Are generally displayed as a list (see, for example, Patent Document 1).

JP 2009-193493 A (FIGS. 3A to 3C)

  However, it is difficult to see a calculation table that enumerates such numbers, and there is a problem that it is difficult to understand where the financial problems lie or how to make future management plans (management policies). It was.

  This invention is made | formed in view of such a condition, and makes it easy to understand a financial condition in accounting processing.

The accounting system according to one aspect of the present invention creates a stroking chart corresponding to a balance sheet and a profit and loss statement for a plurality of business years, and creates the stroking chart for the plurality of business years created, A creation means for creating a comparison table arranged in the order of the business years is provided, and the STRACK chart of the balance sheet divides a rectangular area into left and right parts, and divides the right part into two parts. In order from the top, current liabilities, fixed liabilities, and capital are arranged at a height corresponding to the ratio of the amount. The Stroke chart of the income statement is divided into two, dividing the rectangular area into left and right, and arranging the sales in the area on the left side of the divided area. The area to the right of the area is further vertical The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are vertically aligned in the right area of the gross profit. The creation means calculates a current ratio, current ratio, fixed long-term conformance ratio, fixed ratio, and capital ratio for the balance sheet, and calculates the current ratio and current ratio calculation results, Display in the position across the current assets and current liabilities areas of the above-mentioned Strat Chart, and display the calculation results of the fixed long-term compliance rate and the fixed ratio in the position across the fixed assets and capital areas of the above-mentioned Strat Chart. The capital ratio calculation results are displayed within the capital area of the above-mentioned Struck chart, and the variable income / loss ratio, fixed cost ratio, gross profit margin, break-even point ratio, ordinary profit ratio of sales, And labor share, The cost ratio calculation result is displayed at a position across the cost of sales and sales area of the above-mentioned Struck chart, and the fixed cost ratio calculation result is displayed at a position across the fixed cost and sales area of the above-mentioned Struck chart. Display the gross profit margin calculation result in a position across the gross profit and sales area of the above-mentioned Struck chart, and calculate the break-even point ratio as the fixed cost and gross profit of the above-mentioned Struck chart. When the financial results are in a debt excess state, the calculation result of the ordinary income ratio of sales is displayed at a position across the ordinary income and sales areas of the above-mentioned STRACK chart . Place the current liability and the fixed liability from the top in the right-hand area divided into the left and right halves of the rectangular area of the Strat chart of the balance sheet, and the left-hand area bisected from the top. The current asset, the fixed asset, and the capital The height of the area of the capital is set to a height corresponding to the amount of shortage of the capital, and the rectangular area of the Strat chart of the profit and loss statement is divided into left and right, and is divided into two. The sales amount is arranged in the left area of the divided area, the right area of the divided area is further divided in the vertical direction, the cost of sales is arranged in the upper area, and the lower side is further divided in the left and right directions. And the gross profit is arranged in the left area, the fixed cost is arranged in the right area of the gross profit, the height of the sales area based on the upper side of the rectangle of the Strat chart, The gross profit disposed below the cost of sales is configured to be shorter than the total of the cost of sales and the fixed cost area by the amount of ordinary loss .

In the accounting method of the accounting system according to one aspect of the present invention, an accounting system for executing accounting processing is created while creating a track chart corresponding to a balance sheet and an income statement for a plurality of business years. And a step of creating a comparison table in which the STRACK charts of the plurality of business years are arranged in the order of the business years, and the STRACK chart of the balance sheet divides a rectangular region into left and right halves. Then, in the right half of the bisected area, the current liabilities, fixed liabilities, and capital are arranged in the order of the amount in the order of current liabilities, fixed liabilities, and capital. It is composed of current assets and fixed assets arranged at a height corresponding to the ratio of the amount, and the STRACK chart of the income statement divides the rectangular area into left and right, and the divided area Distribute sales in the left area Then, the area on the right side of the bisected area is further divided in the vertical direction, the cost of sales is placed in the upper area, the bottom is further divided into left and right, and the gross profit is placed in the left area. In the area on the right side of profits, fixed costs and ordinary profits are arranged vertically, and in the creation of the Strat chart of the balance sheet, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital Calculate the ratio, display the results of the current ratio and current ratio in a position across the current asset and current liability areas of the above-mentioned Strat Chart, and calculate the fixed long-term compliance ratio and the fixed ratio Displayed in a position across the fixed assets and capital areas of the chart, and the calculation result of the capital ratio is displayed within the capital area of the aforementioned Struck chart. Ratio, fixed cost ratio, sales Calculate the profit ratio, break-even point ratio, sales ordinary profit ratio, and labor distribution ratio, and display the calculation result of the variable cost ratio in a position across the cost of sales and sales areas of the above-mentioned STRACK chart, The calculation result of the fixed cost ratio is displayed in a position across the fixed cost and sales area of the above-mentioned Strack chart, and the calculation result of the gross profit margin is crossed over the gross profit and sales area of the above-mentioned Struck chart. The break-even point ratio calculation result is displayed in a position across the fixed cost and gross profit areas of the above-mentioned STRACK chart, and the recurring profit ratio calculation result is shown in the above-mentioned STRACK chart. If the financial position is in excess of debt, the rectangular area of the STRACK chart on the balance sheet is divided into two areas on the right side. From the current liability and the fixed liability only, The current asset, the fixed asset, and the capital are arranged from the top in the bisected left area, and the height of the capital area is set to a height corresponding to the shortage of the capital, Divide the rectangular area of the STRACK chart on the income statement into left and right, and place the sales in the area on the left side of the divided area. The area on the right side of the divided area is further divided in the vertical direction. The cost of sales is arranged in the upper area, the lower side is further divided into left and right, the gross profit is arranged in the left area, and the fixed cost is arranged in the right area of the gross profit. , The height of the sales area based on the upper side of the rectangle of the Struck chart, and the height of the gross profit disposed below the cost of sales, the area of the cost of sales and the fixed cost Shorter than the combined height by the amount of ordinary loss To configure.
The program according to one aspect of the present invention creates, on a computer, a Strat chart corresponding to a balance sheet and a profit and loss statement for a plurality of business years, and the created Strat chart for the plurality of business years. , Including a step of creating a comparison table arranged in the order of the business years, wherein the STRACK chart of the balance sheet divides a rectangular area into left and right halves and bisects the right area In order from the top, current liabilities, fixed liabilities, and capital are arranged at a height corresponding to the ratio of the amount. The Stroke chart of the income statement is divided into two, dividing the rectangular area into left and right, and arranging the sales in the area on the left side of the divided area. The area to the right of the Divided vertically, the cost of sales is placed in the area above it, the bottom is further divided into left and right, gross profit is placed in the area on the left, and fixed costs and recurring profit are placed in the area on the right of the gross profit. In the creation of the above-mentioned Balance Chart, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital adequacy ratio are calculated. The calculation result is displayed at a position across the current asset and current liability areas of the above-mentioned Strat Chart, and the calculation result of the fixed long-term conformance rate and fixed ratio is at the position across the fixed asset and capital area of the above-mentioned Strat Chart. Display the capital ratio calculation results in the capital area of the above-mentioned Struck chart, and in the creation of the Struck chart of the above income statement, the variable cost ratio, fixed cost ratio, gross profit margin, profit / loss Breakpoint ratio, ordinary income of sales The calculation result of the variable cost ratio is displayed at the position across the cost of sales and the sales area of the above-mentioned Struck chart, and the fixed cost ratio is calculated as the above-mentioned Struck chart. The calculation result of gross profit margin is displayed in a position across the gross profit and sales area in the above-mentioned STRACK chart, and the calculation result of the break-even point ratio is displayed. Is displayed in a position across the fixed cost and gross profit area of the above-mentioned Strat chart, and the calculation result of the ordinary income ratio of sales is displayed in a position across the ordinary profit and sales area of the above-mentioned Strat chart . If the financial position is in excess of debt, only the current liability and the fixed liability are placed from the top in the right-hand area of the balance sheet, which is a right-and-left divide of the rectangular area of the STRACK chart. , The flow from above into the left half of the bisector The asset, the fixed asset, and the capital are arranged, and the height of the area of the capital is set to a height corresponding to the shortage amount of the capital, and the rectangular area of the track chart of the income statement is Divided into left and right, the sales amount is arranged in the left area of the divided area, the right area of the divided area is further divided in the vertical direction, and the cost of sales is arranged in the upper area. Then, the lower side is further divided into left and right, the gross profit is arranged in the left area, the fixed cost is arranged in the right area of the gross profit, and the upper side of the rectangle of the Strat chart is used as a reference The height of the sales area and the height of the gross profit disposed below the cost of sales are configured to be shorter by the amount of the ordinary loss than the combined height of the cost of sales and the fixed cost area. To execute the process That.
The recording medium according to one aspect of the present invention creates, on a computer, a Strat chart corresponding to a balance sheet and a profit and loss statement for a plurality of business years, and the created Strac chart for the plurality of business years. Including the step of creating a comparison table arranged in the order of the business years, and the STRACK chart of the balance sheet bisects the rectangular area into left and right and bisects the right area In the order of current liabilities, fixed liabilities, and capital from the top, they are arranged according to the ratio of the amount, and the ratio of the amounts in the order of current assets and fixed assets from the top in the bisected left area The Stroke chart of the income statement divides the rectangular area into left and right, and arranges the sales in the area on the left side of the divided area. The area to the right of the Divided in the straight direction, the cost of sales is placed in the area above it, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are placed in the area on the right side of the gross profit. In the creation of the above-mentioned Balance Chart, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital adequacy ratio are calculated. The calculation result is displayed at a position across the current asset and current liability areas of the above-mentioned Strat Chart, and the calculation result of the fixed long-term conformance rate and fixed ratio is at the position across the fixed asset and capital area of the above-mentioned Strat Chart. Display the capital ratio calculation results in the capital area of the above-mentioned Struck chart, and in the creation of the Struck chart of the above income statement, the variable cost ratio, fixed cost ratio, gross profit margin, profit / loss Break-even point ratio, ordinary income of sales , And the labor share ratio, the variable cost ratio calculation result is displayed in a position across the cost of sales and the sales area of the STRACK chart, and the fixed cost ratio calculation result is displayed in the STRACK chart. Displayed in a position that crosses the fixed cost and sales area, displays the gross profit margin calculation result in a position that crosses the gross profit and sales area in the above-mentioned Struck chart, and calculates the break-even point ratio calculation result , Displayed in a position across the fixed cost and gross profit areas of the above-mentioned Strat chart, and the calculation result of the ordinary income ratio of sales is displayed in a position across the ordinary profit and sales area of the above-mentioned Strat chart , When the state is in excess of debt, only the current liability and the fixed liability are arranged from the top in the right-hand area obtained by equally dividing the rectangular area of the STRACK chart on the balance sheet into right and left, In the left half of the bisected area, Asset, fixed assets, and capital are arranged, and the height of the capital area is set to a height corresponding to the amount of shortage of capital, and the rectangular area of the track chart of the income statement is Divided into left and right, the sales amount is arranged in the left area of the divided area, the right area of the divided area is further divided in the vertical direction, and the cost of sales is arranged in the upper area. Then, the lower side is further divided into left and right, the gross profit is arranged in the left area, the fixed cost is arranged in the right area of the gross profit, and the upper side of the rectangle of the Strat chart is used as a reference The height of the sales area and the height of the gross profit disposed below the cost of sales are configured to be shorter by the amount of the ordinary loss than the combined height of the cost of sales and the fixed cost area. Program to execute processing Those computer-readable recording a.

In one aspect of the present invention, for a plurality of business years, a Strat chart corresponding to the balance sheet and the profit and loss statement is created, and the created Strat chart for the plurality of business years is arranged in the order of the business year. A comparison table of the arranged track charts is created. In the balance sheet, the STRACK chart divides the rectangular area into left and right, and divides the rectangular area into the right area according to the ratio of the amount in the order of current liabilities, fixed liabilities, and capital. Arranged in height, the left side of the bisected area is arranged from the top in the order of current assets and fixed assets at a height corresponding to the ratio of the amount. The profit and loss statement's Struck chart divides the rectangular area into left and right, and places the sales in the area on the left side of the divided area, and the area on the right side of the divided area is further divided in the vertical direction. The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are placed vertically in the right area of the gross profit. Configured. In creating the STRACK chart on the balance sheet, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital ratio are calculated, and the current ratio and current ratio are calculated as current assets in the STRACK chart. The calculation results of the fixed long-term compliance rate and the fixed ratio are displayed in positions crossing the fixed asset and capital areas of the Strat chart, and the calculation of the capital ratio is Displayed in the capital area of the track chart. In creating the STRACK chart on the balance sheet, the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, recurring profit margin ratio, and labor distribution ratio are calculated. Is displayed in a position across the cost of sales and sales area of the Struck chart, and the calculation result of the fixed cost ratio is displayed in a position across the fixed cost and sales area of the Struck chart, and the gross profit margin The calculation result of is displayed in a position across the gross profit and sales area of the Strat chart, and the calculation result of the break-even point ratio is displayed in a position across the fixed cost and gross profit area of the Strat chart, The calculation result of the ordinary income ratio of sales is displayed in a position across the areas of ordinary income and sales in the STRACK chart. In addition, when the financial position is in excess of debt, only the current and fixed liabilities are placed from the top in the right-hand area, which is a right-and-left divide of the rectangular area of the balance sheet in the track chart. Current assets, fixed assets, and capital are allocated from the top in the equally divided left area, and the height of the capital area is set according to the amount of shortage of capital. The rectangular area of the track chart is divided into left and right, sales are placed in the area on the left of the divided area, the area on the right of the divided area is further divided in the vertical direction, and sales are displayed in the area above it. The cost is placed, the bottom is further divided into left and right, gross profit is placed in the left area, fixed cost is placed in the right area of the gross profit, and the upper side of the rectangle of the Strat chart is the standard Sales area and cost of sales The height of the gross margin, which is arranged on the lower side, from the height of the combined area of the fixed costs and cost of sales, an amount corresponding short composed of ordinary loss.

  According to one aspect of the present invention, it is possible to easily understand the financial state in accounting processing.

It is a block diagram which shows the hardware structural example of the accounting processing system to which this invention is applied. It is a figure which shows the example of a balance sheet. It is a figure which shows the example of an income statement. It is a figure which shows the example of the track chart of a balance sheet and an income statement. It is a figure which shows the example of the comparison table of the Struck chart of multiple business years. It is a figure which shows the other example of the comparison table of the STRACK chart in multiple business years. It is a flowchart explaining a profit analysis table preparation process. It is a figure which shows the example of the comparison table of the STRACK chart of future multiple business years. It is a figure which shows the example of a cash flow statement. It is a figure which shows the example of a cash flow calculation map.

[Configuration example of accounting system]
FIG. 1 is a block diagram showing a configuration example of an embodiment of an accounting processing system to which the present invention is applied.

  The accounting processing system 1 in FIG. 1 is a system that calculates documents relating to the settlement of accounts of a company, specifically, a balance sheet, a profit and loss statement, a cash flow statement, and the like according to input data. The accounting processing system 1 can be configured as dedicated hardware, or can be configured to cause a general-purpose personal computer to execute software (program). FIG. 1 shows a hardware configuration example when the accounting processing system 1 is configured by a computer (personal computer).

  The accounting processing system 1 includes a CPU (Central Processing Unit) 11, a ROM (Read Only Memory) 12, and a RAM (Random Access Memory) 13, which are connected to each other via a bus 14.

  An input / output interface 15 is further connected to the bus 14. An input unit 16, an output unit 17, a storage unit 18, a communication unit 19, and a drive 20 are connected to the input / output interface 15.

  The CPU 11 executes an accounting process program for performing various accounting processes and displaying the processing results. The accounting processing program is configured to execute processing to be described later in addition to processing for creating a balance sheet, profit and loss statement, and cash flow statement based on input data.

  The ROM 12 stores a BIOS (basic input / output system) as a basic input / output system, a boot program, and the like. The RAM 13 stores an accounting processing program and programs and data that need to be temporarily stored when the CPU 11 executes the accounting processing program.

  The input unit 16 includes a keyboard, a mouse, a microphone, and the like, and receives data for each account item input by the user. The output unit 17 is composed of a display such as an LCD (Liquid Crystal Display), a speaker, and the like, and displays an execution result by the accounting processing program, such as a balance sheet, an income statement, a cash flow statement, etc. on a display (screen). To do. In addition, a printer or the like can be connected to the output unit 17, and a balance sheet, a profit and loss statement, a cash flow statement and the like created by an accounting processing program can be printed on a predetermined size paper. The output unit 17 itself may have a printing function.

  The storage unit 18 is configured by, for example, a hard disk or a non-volatile memory, and stores an OS (Operating System) such as Windows (registered trademark) and an accounting processing program configured to be executed on the OS. The storage unit 18 stores the data of each account item input from the input unit 16 while classifying the data as necessary for each customer (company), for each business year, and the like during execution of the accounting processing program.

  The communication unit 19 includes a network interface and connects to a network such as the Internet or an in-house LAN (Local Area Network). The drive 20 drives a removable recording medium 21 such as a magnetic disk, an optical disk, a magneto-optical disk, or a semiconductor memory.

  In the accounting processing system 1 configured as described above, the CPU 11 loads, for example, the accounting processing program stored in the storage unit 18 to the RAM 13 via the input / output interface 15 and the bus 14 and executes the accounting processing program. Thus, a series of processes described later is performed.

  The accounting program can be installed in the storage unit 18 via the input / output interface 15 by attaching the removable recording medium 21 to the drive 20. The accounting program can be received by the communication unit 19 via a wired or wireless transmission medium and installed in the storage unit 18. In addition, the accounting processing program can be installed in the ROM 12 or the storage unit 18 in advance.

[Examples of balance sheet and income statement]
The user inputs data of each account item in his company to the accounting processing system 1 every business year or every predetermined period (for example, one month) in the business year. The accounting processing system 1 calculates a financial statement (balance sheet and profit and loss statement) and cash flow up to the present (last month) in the business year based on the input data of each account item. Then, at the end of the business year (financial year-end), the accounting system 1 creates a financial statement and cash flow statement for the current business year.

  FIG. 2 shows an example of a balance sheet created by the accounting system 1 for a business year of ABC Corporation. FIG. 3 shows an example of the income statement corresponding to the balance sheet of FIG.

  The balance sheet shown in FIG. 2 represents the state of assets at the time of settlement, and is broadly classified into three items: assets, liabilities, and capital. Assets and liabilities are further classified into current assets and fixed assets and current liabilities and fixed liabilities, respectively.

  Current assets include, for example, cash, deposits, accounts receivable, merchandise and the like. Fixed assets include, for example, land / buildings, vehicles, equipment, and long-term loans. Current liabilities include short-term borrowings, accounts payable, etc., for example. Non-current liabilities include, for example, long-term borrowings. Capital includes, for example, capital and retained earnings.

  The income statement shown in FIG. 3 represents the final results of the company's revenue and expenses for one year. Revenue items are categorized as sales, non-operating income, and extraordinary income. Expense items are cost of sales, selling, general and administrative expenses, non-operating expenses, extraordinary losses, and corporate taxes (corporate tax, Inhabitants tax and business tax).

[Balance sheet and profit / loss statement Struck chart]
The accounting processing system 1 has a function of creating a track chart based on the balance sheet and the profit and loss statement shown in FIGS. 2 and 3 and displaying it on a display or printing on a predetermined sheet.

  4 shows the balance sheet for the fiscal year ending January 2010 (hereinafter referred to as “H22 / January period”) of ABC Corporation shown in FIG. 2 and FIG. 3 and the track chart of the income statement. Yes.

  In the balance sheet STRACK chart, the entire balance sheet is represented by a rectangular area, and the rectangular area is divided into left and right parts. Debt and capital are allocated, and the so-called debit current assets and fixed assets are allocated on the left side.

  Furthermore, the credit area of the balance sheet in the STRACK chart is divided into three parts in the vertical direction (vertical direction), and arranged from the top in the order of current liabilities, fixed liabilities, and capital. The ratio of the height (vertical length) of the current liabilities, fixed liabilities, and capital areas is set to be the same as the ratio of each item in the total of liabilities and capital.

  The debit area of the balance sheet in the STRACK chart is divided into two parts in the vertical direction. From the top, the debit area is arranged in the order of current assets and fixed assets. The ratio of the height of the current asset and fixed asset areas is set to be the same as the ratio of each item in the total assets.

  In FIG. 4, the area of each item constituting the track chart is displayed in a color-coded manner with a predetermined color on the display, but the drawing is monochrome, so the difference in pattern (pattern) It represents by.

The accounting system 1 further calculates the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital adequacy ratio for the balance sheet, and displays them on the track chart of the balance sheet. The current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital adequacy ratio are calculated using the following formulas.
Current ratio = (current assets / current liabilities) x 100
Current ratio = (current assets / current liabilities) x 100
Fixed long-term compliance rate = (Fixed assets / (Equity + Fixed liabilities)) x 100
Fixed ratio = (Fixed assets / Capital (equity)) x 100
Equity ratio = (Equity / (Asset (Capital + Liabilities)) x 100

  On the other hand, the stroke chart of the income statement is composed of rectangles of the same size as the balance chart, and the rectangular area is divided into right and left. The width (horizontal length) of the two regions divided in the left and right directions is not uniform, and the left region is narrower. Sales are arranged in the narrower left region of the left and right divided regions. The height of the narrower left region of the left and right divided regions corresponds to the sales amount.

  The wider right region of the left and right divided regions is first divided in the vertical direction, and the cost of sales is arranged on the upper side, and the gross profit obtained by subtracting the cost of sales from the sales is arranged on the lower side. The vertical height of the area showing the cost of sales and the gross profit corresponds to the ratio of each item to the sales.

  The width of the area indicating the gross profit is set to be a predetermined ratio (for example, 40%) predetermined with respect to the width of the sales cost area, and is arranged on the lower left side of the sales cost area. The remaining area on the lower right side of the cost of sales area is bifurcated vertically and allocated to fixed costs and ordinary income. The total height of the fixed cost and ordinary profit areas is the same as the gross profit, and the height of each of the fixed cost and ordinary profit areas corresponds to the ratio of the fixed cost and the ordinary profit to the gross profit. The fixed cost can be easily obtained by the difference obtained by subtracting the ordinary profit from the gross profit. In addition, fixed costs are classified in detail into personnel costs, expenses, interest rates, strategic costs, and the like.

Accounting system 1 also calculates the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, and recurring profit ratio on the profit and loss statement. indicate. Furthermore, the accounting system 1 also calculates the labor share and displays it in the lower column of the track chart in the income statement. The variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, recurring profit margin, and labor share are calculated using the following formulas.
Variable cost ratio = (cost of sales / sales) x 100
Fixed cost ratio = (Fixed cost / Sales) x 100
Gross profit margin = (gross profit / sales) x 100
Break-even point ratio = (fixed cost / gross profit) x 100
Ordinary income ratio of sales = (Ordinary income / Sales) x 100
Labor share = (personnel costs / gross profit) x 100

  By creating such a STRACK chart of the balance sheet, it is possible to visually grasp the ratio of each item of current assets, fixed assets, current liabilities, fixed liabilities, and capital. ) Can be easily grasped.

  In addition, by creating a track chart on the income statement, you can visually grasp the ratio of each item of cost of sales, gross profit margin, fixed cost, and ordinary income in sales. The business condition (financial condition) can be easily grasped.

[Strack chart for multiple business years]
The accounting processing system 1 also has a function of creating a comparison table in which the balance sheet shown in FIG. 4 and the track chart of the profit and loss statement are arranged in order of business years for a plurality of business years.

  FIG. 5 shows the H22 / January period shown in FIG. 4 created by the accounting system 1 and the three business years of the H21 / January period and the H20 / January period that are the previous period and the previous period. A three-period comparison table arranged in order of business year is shown.

  By arranging the balance sheet for multiple business years and the track chart of the income statement side by side in the order of the fiscal year, it is easy to grasp the change in the ratio of each item in the balance sheet and the income statement. It is possible to easily grasp the transition of the management status (financial status) of ABC Corporation.

  For example, in the example of FIG. 5, when paying attention to the capital adequacy ratio, 43.4%, 51.8%, 60.7% in the order of H22 / January, H21 / January, and H20 / January, respectively. The increase in the equity ratio can be easily understood by looking at the numerical values and the ratio of the domain. In addition, the same can be seen in the ordinary income ratio of sales.

  Management indicators such as the capital adequacy ratio and the ordinary profit margin on sales are generally judged based on the average value for each industry. Therefore, the average value of the industry to which the company belongs may be displayed in the Strat chart corresponding to the calculation result of the company.

  FIG. 6 shows an example of a continuous comparison table in which a balance sheet and a profit / loss statement track chart are arranged for a plurality of business years of DEF Co., Ltd. as an example in which the financial condition is an excess of debt.

  As shown in FIG. 6, the total balance of debt and capital is larger than the asset in the balance sheet STRACK chart when the financial position is in excess of debt. In addition, in the STRACK chart in the income statement, the sum of cost of sales and fixed costs is greater than sales.

  Therefore, if the financial condition is in excess of debt, the financial condition can be easily grasped by looking at the balance sheet for the single business year and the track chart on the income statement. And by looking at the comparison table in which the balance sheet for multiple business years and the Struck chart of the income statement are arranged in the order of the business year, the transition (deterioration or improvement) of the financial condition can be easily grasped.

[Revenue analysis table creation process]
By the way, in the comparison chart of multiple fiscal years in such a STRACK chart, the effect of easily grasping the transition of financial position is the same as when displaying for future fiscal years. It can also be applied when planning for the future. That is, the accounting processing system 1 creates a comparison table in which the balance sheet for a plurality of future business years and the track chart of the income statement are arranged in order of business years based on the past results (financial statements). Is also possible.

  FIG. 7 shows a flowchart of a revenue analysis table creation process for creating a comparison table in which a balance sheet for a plurality of future business years and a track chart of a profit and loss statement are arranged in order of business years.

  First, in step S1, the accounting system 1 determines a future business year (planned year) to be created as a management plan. For example, the accounting processing system 1 displays a screen for inquiring the planned year to the user, and determines the planned year to be created by acquiring the planned year input by the user accordingly.

  In step S2, the accounting processing system 1 determines a fixed cost for the planned fiscal year to be created. Accounting system 1 is the same value as the fixed cost in the previous fiscal year (final settlement period), or in addition to the fixed cost in the previous fiscal year, taking into account the increase or decrease in personnel expenses according to the future plan, decide. When the value is different from the fixed cost of the previous year, the accounting processing system 1 displays a screen for inquiring whether there is a change in the fixed cost, and increases or decreases the value input by the user.

  In step S3, the accounting processing system 1 determines repayment costs for long-term and short-term borrowing. This cost is inevitably determined because the repayment schedule is determined at the time of borrowing.

  In step S4, the accounting processing system 1 calculates a regular tax rate for the borrowing repayment cost calculated in step S3 by reverse calculation, and determines a recurring profit for the planned year.

  In step S5, the accounting processing system 1 calculates the gross profit ratio of the previous year from the gross profit (= fixed cost + ordinary profit) determined in the process up to step S4 by calculating backward, and sets the sales target (plan (Sales for the year). In step S5, when the sales target is determined, the cost of sales is also determined by calculating the difference between it and the gross profit (= fixed cost + ordinary profit). As a result, all items in the profit and loss statement for the planned fiscal year entered in step S1 are determined.

  In step S6, the accounting processing system 1 determines a fixed asset on the balance sheet in the input plan year. Since fixed assets are land, buildings, vehicles, equipment, etc., their fluctuations are small and can be predicted even if there are fluctuations. Accounting processing system 1 is determined by setting the same value as the fixed asset in the previous fiscal year (final settlement period), or considering the increase or decrease of facilities according to the future plan for the fixed asset in the previous fiscal year To do. When the value is different from the fixed asset of the previous year, the accounting processing system 1 displays a screen for inquiring whether there is a change in the fixed asset, and increases or decreases the value input by the user.

  In step S <b> 7, the accounting processing system 1 determines a fixed liability on the balance sheet in the input plan year. The fixed liability can be determined because the repayment plan is determined in advance.

  In step S8, the accounting processing system 1 determines a current liability on the balance sheet in the input plan year. For example, the accounting system 1 determines the current liability as the same amount as the previous year.

  In step S9, the accounting processing system 1 subtracts the fixed assets from the total of the liabilities and capital obtained by adding the same amount of capital as the previous year to the fixed liabilities and current liabilities determined in the processing up to step S8. Determine assets.

  By the processing from step S6 to step S9 described above, each item of the (scheduled) balance sheet in the plan year input in step S1 is determined, and a balance sheet in the plan year can be created.

  In step S10, the accounting processing system 1 determines whether or not to create a profit analysis table for the next planned fiscal year, for example, by receiving input from the user.

  If it is determined in step S10 that a profit analysis table for the next planned fiscal year is to be created, the process returns to step S1, and the processes of steps S1 to S9 described above are repeated. As the value for the previous year of steps S1 to S9 to be executed next, the planned value calculated in the processing of the previous steps S1 to S9 is used.

  When creating a profit analysis table for future three business years, the processing of steps S1 to S9 is repeated three times. Note that in step S1, it is possible to input how many years the revenue analysis table is to be created, and the processes in steps S1 to S9 may be repeated for the input years.

  And when it determines with not producing the profit analysis table | surface of the following plan fiscal year by step S10, a process progresses to step S11 and the accounting processing system 1 is the future calculated by the process of step S1 thru | or S10 mentioned above. Display the revenue analysis tables for multiple business years side by side, and finish the process.

  As described above, in the revenue analysis table preparation processing, the accounting processing system 1 calculates fixed costs, ordinary income, sales, fixed assets, fixed liabilities, current liabilities, and current assets for a predetermined future business year. By sequentially determining in order from the future business year close to the present time, a comparison table in which the STRATC charts of a plurality of future business years are arranged in the order of the business year is created.

  In addition, a plurality of future fiscal years may be a plurality of non-consecutive fiscal years such as the first year, the third year, the fifth year, as well as the consecutive fiscal years such as the first year to the third year. .

[Revenue analysis for multiple business years in the future]
FIG. 8 shows the result of creating a profit analysis table for three future fiscal years by the profit analysis table preparation process shown in FIG. 7 for the debt excess corporation DEF shown in FIG. .

  By arranging and displaying the earnings analysis tables for multiple business years in the future, it is possible to visually grasp the transition (change) of the financial position, and the effectiveness of the management plan is improved.

  As described above, according to the revenue analysis table creation process of the accounting system 1, the future financial condition is not predicted from the sales and hope, but the cost that will inevitably be generated in the future is concretely accumulated. This makes it possible to formulate a more effective management plan.

[Cash Flow Statement]
In corporate management, even if there is a net profit on the books, if there is no actual cash or cash equivalent (hereinafter collectively referred to as cash), the business cannot be performed. Therefore, cash flow is important in corporate management, and a cash flow statement as shown in FIG. 9 is created simultaneously with the annual and monthly balance sheets and the income statement.

  As shown in FIG. 9, the cash flow statement is roughly divided into “cash flows from operating activities”, “cash flows from investing activities”, “cash flows from financing activities”, “increase / decrease in cash and deposits”, “ Cash and deposits “Beginning” balance ”and“ Cash and deposits “End of term” balance ”.

  For each major category of “Cash flows from operating activities”, “Cash flows from investing activities”, and “Cash flows from financing activities”, further classified into more detailed items. On the other hand, the increase or decrease of the cache is calculated.

  Amounts listed for major and minor categories are displayed as positive for cash increases and negative (marked with ▲) for cash decreases.

  The sum of “cash flow from operating activities” and “cash flow from investing activities” is called “free cash flow”. The result of adding “cash flows from operating activities”, “cash flows from investing activities” and “cash flows from financing activities” is “increase / decrease in cash and deposits”. Also, the result of adding “cash deposit“ early ”balance” and “cash deposit increase / decrease” becomes “cash deposit“ term end ”balance”.

  The accounting system 1 not only creates and displays such a cash flow statement, but also displays each item of the cash flow statement in a visually easy-to-understand manner. Calculation maps can be created and displayed on the screen.

  The cash flow calculation map of FIG. 10 shows “cash flows from operating activities”, “cash flows from investing activities”, “free cash flows”, “cash flows from financing activities”, “increase / decrease in cash and deposits”, “cash and deposits” “Beginning” balance and “Cash and deposit“ End of term ”balance” are displayed for each item (small category) in that order, starting from the top of the screen (paper).

  Then, if the amount of the item is positive on the right side of each item in the cash flow statement, a bar graph extended to the right according to the amount of the amount with respect to the base line, if the amount of the item is negative Displays a bar graph extended to the left according to the amount of money relative to the reference line. In FIG. 10, the plus and minus bar graphs have different patterns, but in color display, for example, they can be color-coded in different colors (for example, blue and red).

  As described above, the accounting system 1 is a bar graph corresponding to the amount of each item in the cash flow statement. When the amount is positive, the length is in accordance with the amount and is perpendicular to a predetermined reference line. If the amount is negative and the amount is negative, a bar graph extending in the second direction (for example, left direction) opposite to the positive direction with a length corresponding to the amount, Create a cash flow calculation map to be displayed in pairs with each item of the cash flow calculation sheet, and display it on the screen or print it on paper.

  According to the cash flow calculation map, in the cash flow calculation statement, items that are a major positive factor and a negative factor of the cash flow, and the degree of the amount, are obvious at a glance. That is, it is possible to make it easier to understand the improvement points of the cash flow, which is difficult to understand by only enumerating the numerical values in the conventional cash flow calculation document.

  In this specification, the steps described in the flowchart are not necessarily processed in chronological order, but are performed in parallel or when they are called in chronological order according to the described order. It may be executed at a necessary timing.

  Further, in the present specification, the system represents the entire apparatus constituted by one or more apparatuses.

  The embodiments of the present invention are not limited to the above-described embodiments, and various modifications can be made without departing from the scope of the present invention.

  1 accounting processing system, 11 CPU, 12 ROM, 13 RAM, 16 input unit, 17 output unit, 18 storage unit

Claims (6)

For multiple business years, create a Strat chart corresponding to the balance sheet and profit and loss statement, and create a comparison chart that arranges the created Strat chart for the business years in the order of the business year. With creation means to create,
The above-mentioned Struck chart of the balance sheet divides the rectangular area into right and left, and divides it into the right half of the area, from the top to the ratio of the amount in the order of current liabilities, fixed liabilities, and capital. It is arranged according to the height, and in the left half of the bisected area, it is arranged with the height according to the ratio of the amount in the order of current assets and fixed assets from the top,
The STRACK chart of the income statement divides a rectangular area into left and right, and arranges sales in the area on the left side of the divided area, and the area on the right side of the divided area further extends in the vertical direction. The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are vertically aligned in the right area of the gross profit. Arranged and configured,
The creating means includes
Calculate the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital adequacy ratio for the balance sheet,
The calculation results of the current ratio and current ratio are displayed in a position across the areas of current assets and current liabilities in the above-mentioned Strack chart, and the calculation results of the fixed long-term compliance ratio and fixed ratio are shown as fixed assets and capital in the above-mentioned Struck chart. And display the calculation result of the capital adequacy ratio within the capital area of the above-mentioned STRACK chart,
For the above income statement, calculate the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, ordinary profit ratio of sales, and labor share ratio,
The calculation result of the variable cost ratio is displayed at a position across the cost of sales and sales area of the above-mentioned Struck chart, and the calculation result of the fixed cost ratio is displayed at the position across the fixed cost and sales area of the above-mentioned Struck chart. The gross profit margin calculation result is displayed in a position across the gross profit and sales areas of the above-mentioned Strack chart, and the break-even point ratio calculation result is calculated as the fixed cost and gross cost of the above-mentioned Struck chart. Display in a position that crosses the profit area, and display the calculation result of the ordinary income ratio of sales in a position that crosses the ordinary profit and sales area of the above-mentioned STRACK chart ,
If your financial condition is in excess of debt,
Place the current liability and the fixed liability from the top in the right-hand area divided into the left and right halves of the rectangular area of the Strat chart of the balance sheet, and the left-hand area bisected from the top. The current asset, the fixed asset, and the capital are arranged, and the height of the area of the capital is set to a height corresponding to the amount of shortage of the capital,
Divide the rectangular area of the STRACK chart in the profit and loss statement into left and right, and place the sales in the area on the left side of the divided area, and the area on the right side of the divided area is further vertically The cost of sales is divided into two areas, the cost of sales is arranged in the upper area, the lower side is further divided into left and right, the gross profit is arranged in the left area, and the fixed cost is arranged in the right area of the gross profit. In addition, the height of the sales area based on the upper side of the rectangle of the Struck chart and the height of the gross profit disposed below the cost of sales are the area of the cost of sales and the fixed cost. An accounting system that is configured to be shorter by the amount of ordinary loss than the combined height . The plurality of business years are future business years,
The creation means sequentially determines the fixed cost, the ordinary profit, the sales, the fixed asset, the fixed liability, the current liability, and the current asset in that order for the business year. In order from the near future fiscal year,
The accounting processing system according to claim 1, wherein a comparison table is created in which the track charts of the plurality of business years in the future are arranged in the order of the business years. The creating means includes
A bar graph corresponding to the amount of each item in the cash flow statement, and when the amount is positive, a first perpendicular to the predetermined reference line with a length corresponding to the amount from a predetermined reference line When the amount is negative, a bar graph extending from the predetermined reference line in a second direction opposite to the first direction by a length corresponding to the amount is displayed on the cash flow calculation sheet. Create a cash flow calculation map that is displayed on a single screen in pairs with each item,
In the item of the cash flow statement,
“Depreciation expenses”, “Increase / decrease in notes and accounts receivable”, “Increase / decrease in inventories”, “Increase / decrease in notes and accounts payable”, “Increase / decrease in accounts payable and accrued expenses”, And "increase / decrease in taxes"
“Purchase / sale of tangible fixed assets” and “increase / decrease in insurance reserves” belonging to cash flows from investing activities,
“Increase / decrease in borrowings” belonging to cash flows from financing activities,
“Balance at the beginning of cash and deposits”
Accounting system according to claim 1 or 2 and "cash closing balance" is included at least. An accounting system that performs accounting processing
For multiple business years, create a Strat chart corresponding to the balance sheet and profit and loss statement, and create a comparison chart that arranges the created Strat chart for the business years in the order of the business year. Including steps to create,
The above-mentioned Struck chart of the balance sheet divides the rectangular area into right and left, and divides it into the right half of the area, from the top to the ratio of the amount in the order of current liabilities, fixed liabilities, and capital. It is arranged according to the height, and in the left half of the bisected area, it is arranged with the height according to the ratio of the amount in the order of current assets and fixed assets from the top,
The STRACK chart of the income statement divides a rectangular area into left and right, and arranges sales in the area on the left side of the divided area, and the area on the right side of the divided area further extends in the vertical direction. The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are vertically aligned in the right area of the gross profit. Arranged and configured,
In the creation of the Struck chart of the balance sheet, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital ratio are calculated.
The calculation results of the current ratio and current ratio are displayed in a position across the areas of current assets and current liabilities in the above-mentioned Strack chart, and the calculation results of the fixed long-term compliance ratio and fixed ratio are shown as fixed assets and capital in the above-mentioned Struck chart. And display the calculation result of the capital adequacy ratio within the capital area of the above-mentioned STRACK chart,
In the creation of the STRACK chart in the above income statement, calculate the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, ordinary profit ratio of sales, and labor share ratio,
The calculation result of the variable cost ratio is displayed at a position across the cost of sales and sales area of the above-mentioned Struck chart, and the calculation result of the fixed cost ratio is displayed at the position across the fixed cost and sales area of the above-mentioned Struck chart. The gross profit margin calculation result is displayed in a position across the gross profit and sales areas of the above-mentioned Strack chart, and the break-even point ratio calculation result is calculated as the fixed cost and gross cost of the above-mentioned Struck chart. Display in a position that crosses the profit area, and display the calculation result of the ordinary income ratio of sales in a position that crosses the ordinary profit and sales area of the above-mentioned STRACK chart ,
If your financial condition is in excess of debt,
Place the current liability and the fixed liability from the top in the right-hand area divided into the left and right halves of the rectangular area of the Strat chart of the balance sheet, and the left-hand area bisected from the top. The current asset, the fixed asset, and the capital are arranged, and the height of the area of the capital is set to a height corresponding to the amount of shortage of the capital,
Divide the rectangular area of the STRACK chart in the profit and loss statement into left and right, and place the sales in the area on the left side of the divided area, and the area on the right side of the divided area is further vertically The cost of sales is divided into two areas, the cost of sales is arranged in the upper area, the lower side is further divided into left and right, the gross profit is arranged in the left area, and the fixed cost is arranged in the right area of the gross profit. In addition, the height of the sales area based on the upper side of the rectangle of the Struck chart and the height of the gross profit disposed below the cost of sales are the area of the cost of sales and the fixed cost. A processing method for an accounting system in which the current loss is made shorter than the combined height . On the computer,
For multiple business years, create a Strat chart corresponding to the balance sheet and profit and loss statement, and create a comparison chart that arranges the created Strat chart for the business years in the order of the business year. Including steps to create,
The above-mentioned Struck chart of the balance sheet divides the rectangular area into right and left, and divides it into the right half of the area, from the top to the ratio of the amount in the order of current liabilities, fixed liabilities, and capital. It is arranged according to the height, and in the left half of the bisected area, it is arranged with the height according to the ratio of the amount in the order of current assets and fixed assets from the top,
The STRACK chart of the income statement divides a rectangular area into left and right, and arranges sales in the area on the left side of the divided area, and the area on the right side of the divided area further extends in the vertical direction. The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are vertically aligned in the right area of the gross profit. Arranged and configured,
In the creation of the Struck chart of the balance sheet, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital ratio are calculated.
The calculation results of the current ratio and current ratio are displayed in a position across the areas of current assets and current liabilities in the above-mentioned Strack chart, and the calculation results of the fixed long-term compliance ratio and fixed ratio are shown as fixed assets and capital in the above-mentioned Struck chart. And display the calculation result of the capital adequacy ratio within the capital area of the above-mentioned STRACK chart,
In the creation of the STRACK chart in the above income statement, calculate the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, ordinary profit ratio of sales, and labor share ratio,
The calculation result of the variable cost ratio is displayed at a position across the cost of sales and sales area of the above-mentioned Struck chart, and the calculation result of the fixed cost ratio is displayed at the position across the fixed cost and sales area of the above-mentioned Struck chart. The gross profit margin calculation result is displayed in a position across the gross profit and sales areas of the above-mentioned Strack chart, and the break-even point ratio calculation result is calculated as the fixed cost and gross cost of the above-mentioned Struck chart. Display in a position that crosses the profit area, and display the calculation result of the ordinary income ratio of sales in a position that crosses the ordinary profit and sales area of the above-mentioned STRACK chart ,
If your financial condition is in excess of debt,
Place the current liability and the fixed liability from the top in the right-hand area divided into the left and right halves of the rectangular area of the Strat chart of the balance sheet, and the left-hand area bisected from the top. The current asset, the fixed asset, and the capital are arranged, and the height of the area of the capital is set to a height corresponding to the amount of shortage of the capital,
Divide the rectangular area of the STRACK chart in the profit and loss statement into left and right, and place the sales in the area on the left side of the divided area, and the area on the right side of the divided area is further vertically The cost of sales is divided into two areas, the cost of sales is arranged in the upper area, the lower side is further divided into left and right, the gross profit is arranged in the left area, and the fixed cost is arranged in the right area of the gross profit. In addition, the height of the sales area based on the upper side of the rectangle of the Struck chart and the height of the gross profit disposed below the cost of sales are the area of the cost of sales and the fixed cost. A program to execute the process of making the current loss shorter than the combined height . On the computer,
For multiple business years, create a Strat chart corresponding to the balance sheet and profit and loss statement, and create a comparison chart that arranges the created Strat chart for the business years in the order of the business year. Including steps to create,
The above-mentioned Struck chart of the balance sheet divides the rectangular area into right and left, and divides it into the right half of the area, from the top to the ratio of the amount in the order of current liabilities, fixed liabilities, and capital. It is arranged according to the height, and in the left half of the bisected area, it is arranged with the height according to the ratio of the amount in the order of current assets and fixed assets from the top,
The STRACK chart of the income statement divides a rectangular area into left and right, and arranges sales in the area on the left side of the divided area, and the area on the right side of the divided area further extends in the vertical direction. The cost of sales is placed in the upper area, the bottom is further divided into left and right, the gross profit is placed in the left area, and the fixed cost and recurring profit are vertically aligned in the right area of the gross profit. Arranged and configured,
In the creation of the Struck chart of the balance sheet, the current ratio, current ratio, fixed long-term compliance ratio, fixed ratio, and capital ratio are calculated.
The calculation results of the current ratio and current ratio are displayed in a position across the areas of current assets and current liabilities in the above-mentioned Strack chart, and the calculation results of the fixed long-term compliance ratio and fixed ratio are shown as fixed assets and capital in the above-mentioned Struck chart. And display the calculation result of the capital adequacy ratio within the capital area of the above-mentioned STRACK chart,
In the creation of the STRACK chart in the above income statement, calculate the variable cost ratio, fixed cost ratio, gross profit margin, break-even point ratio, ordinary profit ratio of sales, and labor share ratio,
The calculation result of the variable cost ratio is displayed at a position across the cost of sales and sales area of the above-mentioned Struck chart, and the calculation result of the fixed cost ratio is displayed at the position across the fixed cost and sales area of the above-mentioned Struck chart. The gross profit margin calculation result is displayed in a position across the gross profit and sales areas of the above-mentioned Strack chart, and the break-even point ratio calculation result is calculated as the fixed cost and gross cost of the above-mentioned Struck chart. Display in a position that crosses the profit area, and display the calculation result of the ordinary income ratio of sales in a position that crosses the ordinary profit and sales area of the above-mentioned STRACK chart ,
If your financial condition is in excess of debt,
Place the current liability and the fixed liability from the top in the right-hand area divided into the left and right halves of the rectangular area of the Strat chart of the balance sheet, and the left-hand area bisected from the top. The current asset, the fixed asset, and the capital are arranged, and the height of the area of the capital is set to a height corresponding to the amount of shortage of the capital,
Divide the rectangular area of the STRACK chart in the profit and loss statement into left and right, and place the sales in the area on the left side of the divided area, and the area on the right side of the divided area is further vertically The cost of sales is divided into two areas, the cost of sales is arranged in the upper area, the lower side is further divided into left and right, the gross profit is arranged in the left area, and the fixed cost is arranged in the right area of the gross profit. In addition, the height of the sales area based on the upper side of the rectangle of the Struck chart and the height of the gross profit disposed below the cost of sales are the area of the cost of sales and the fixed cost. A computer-readable recording medium having recorded thereon a program for executing a process of making the amount of current loss shorter than the combined height .

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