JP5588476B2 - Accounting apparatus, accounting method, and program - Google Patents

Description

  The present invention relates to an accounting processing device, an accounting processing method, and a program, and more particularly, to an accounting processing device, an accounting processing method, and a program that make it easy to understand cash-based profit / loss in accounting processing.

  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, the account items in the conventional accounting process have a part different from the daily accounting sense felt by managers. For example, in the conventional accounting process, when a product (product) is delivered, it is recorded as sales immediately. However, when payment is made by bill payment or installment payment, the price as the consideration for the product is not immediately received. It is difficult for managers to realize that profits were generated by sales. In addition, for example, depreciation expenses are recorded as expenses, but when the entire amount is paid at the time of purchase, there is no actual cash expenditure, so the balance of cash deposits does not match and the accounting entity is difficult to understand.

  The present invention has been made in view of such a situation, and makes it easy to understand cash-based profits and losses in accounting processing.

An accounting processing apparatus according to an aspect of the present invention is an accounting processing apparatus that calculates cash transitions at regular intervals, and includes cash gross profit that is a difference obtained by subtracting variable expenditure from variable income, and the cash gross profit. For each period, calculate cash profit or loss, which is the difference minus fixed expenditure, initial cash and deposits, which are the sum of cash and deposits at the beginning of the period, and end cash, which is the sum of the cash profits and losses, The calculation result is displayed, the calculation result of the cash at the end of the term and the cash profit / loss is displayed in a graph, the cash gross profit ratio obtained by dividing the cash gross profit by the variable income, and the fixed expenditure divided by the cash gross profit. also calculated cache fill rates, and a calculation display control means for displaying the calculation result, the the fixed expenditures, the amount of fixed costs and borrowing principal repayment Murrell.

According to an accounting method of one aspect of the present invention, an accounting processing device that calculates cash transitions at regular intervals includes a cash gross profit that is a difference obtained by subtracting a variable expenditure from a variable income, and a fixed expenditure from the cash gross profit. The cash profit / loss that is the difference minus the cash and deposit at the beginning of the period, the cash and deposit at the beginning of the period, and the cash and deposit at the end of the period, which is the sum of the cash profit and loss, are calculated for each period. And a cash result obtained by dividing the cash gross profit by the variable income and a cash by dividing the fixed expenditure by the cash gross profit. also calculated fill rates, including the calculation display control step of displaying the calculation result, the the fixed expenditures, include amounts of fixed costs and borrowing principal repayment That.

A program according to one aspect of the present invention is a program for causing a computer to execute a process of calculating a cash transition at a certain period, the cash gross profit being a difference obtained by subtracting a variable expenditure from a variable income, and the cash Cash gains and losses that are the difference between gross profit and fixed expenditure, initial cash and deposits that are the total amount of cash and deposits at the beginning of the period, and ending cash and deposits that are the sum of the cash profits and losses for each period The calculation result is displayed, and the calculation result of the cash at the end of the term and the cash profit / loss is displayed in a graph, the cash gross margin obtained by dividing the cash gross profit by the variable income, and the fixed expenditure is represented by the cash gross profit. cache sufficiency rate divided by the profit calculated, to execute the calculated display control step of displaying the calculation result, the fixed spending Include the amount of fixed costs and debt principal repayments.

In one aspect of the present invention, cash gross profit, which is the difference of variable revenue minus variable expenditure, cash profit / loss, which is the difference of cash gross profit minus fixed expenditure, and the total amount of cash and deposits at the beginning of the period The initial cash and deposits at the end of the fiscal year, which are the sum of cash profits and losses, are calculated and displayed for each period, and the calculation results of the cash and profits at the end of the period are displayed in a graph to change the cash gross profit. The cash gross margin divided by revenue and the cash satisfaction rate divided by fixed expenditure divided by cash gross profit are also calculated and displayed . This fixed expenditure includes fixed costs and repayment of borrowing principal.

  According to one aspect of the present invention, cash-based profit / loss can be easily understood in accounting processing.

It is a block diagram which shows the hardware structural example of the accounting processing apparatus to which this invention is applied. It is a figure which shows the example of the cash transition table of ABC Corporation. It is a figure which shows the example of the cash transition table of Iroha Corporation. It is a figure which shows the example of the cash deposit total table | surface as a whole company group. It is a flowchart explaining a cache transition table calculation process.

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

  The accounting processing apparatus 1 in FIG. 1 calculates a document related to the settlement of accounts of a company, specifically, a balance sheet, a profit and loss statement, a cash flow statement, etc. according to input data, and displays it on a display. . The accounting processing apparatus 1 can be realized by configuring as dedicated hardware, or can be realized by configuring the general-purpose personal computer to execute software (program). FIG. 1 shows an example of a hardware configuration when the accounting processing apparatus 1 is configured by a computer (personal computer).

  The accounting processing apparatus 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 processing program for performing various accounting processing and display control of the processing results. The accounting processing program is configured to execute a cash transition table calculation process, which will be described later, in addition to a process of creating a balance sheet, a profit and loss statement, and a cash flow statement based on the 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 that is being executed and programs and data that need to be temporarily stored.

  The input unit 16 includes a keyboard, a mouse, a microphone, and the like, and receives accounting data input by a user. The output unit 17 is composed of a display such as an LCD (Liquid Crystal Display), a speaker, and the like, and the execution result by the accounting processing program, for example, balance sheet, income statement, cash flow statement, cash transition table (described later), etc. Is displayed on the screen. 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, a cash transition table, and the like created by the accounting processing program are printed on a sheet of a predetermined size. You can also. The output unit 17 itself may have a printing function.

  The storage unit 18 includes, 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. Further, the storage unit 18 stores the data on the accounting process input from the input unit 16 during the execution of the accounting program, classified according to customer (company), business year, etc. as necessary. .

  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 apparatus 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.

[Example of cache transition table]
In addition to the function to calculate and display the balance sheet, profit and loss statement, cash flow statement, etc., the accounting processing device 1 calculates a cash transition table that shows the cash transition for a certain period such as annual or monthly. And can be displayed on the display.

  FIG. 2 shows an example of a cash transition table created by the accounting processing apparatus 1.

  The cash transition table is a cash-based profit and loss statement that calculates cash-based profit and loss at regular intervals, such as monthly or annually. FIG. 2 shows a monthly cash transition table of ABC Corporation.

  As shown in FIG. 2, the cash transition table includes a calculation table 51, a month-end cash deposit graph 52, and a cash profit / loss graph 53.

  In the calculation table 51, “Monthly initial cash deposit”, “Floating balance”, “Fixed expenditure”, “Cash profit / loss (5)”, “Tax”, “Others”, “Monthly cash deposit” are arranged in the vertical direction. Then, in the horizontal direction, each month is arranged in a matrix table when the fiscal year is classified by month.

  Each item arranged in the vertical direction of the calculation table 51 will be described. The numbers with parentheses below correspond to the numbers enclosed in circles in FIG.

  “Monthly cash deposit” represents the total amount of cash and deposits held by the company (ABC Co., Ltd.) at the beginning of each month of the monthly processing.

  “Variable balance” is “Subtotal (1)” consisting of the sum of “Cash sales” and “Receivables collection”, “Subtotal (2)” consisting of the sum of “Cash purchase” and “Accounts payable” And “Cash gross profit (3)” which is a difference obtained by subtracting “Subtotal (2)” from “Subtotal (1)”. “Subtotal (1)” represents variable income, and “Subtotal (2)” represents variable expenditure.

  “Fixed Expenditure” includes “Fixed Expenses” that are monthly expenses even if sales are zero, such as salary, rent, etc., “Repayment of Borrowing Principal”, which is the amount required to repay the principal It is categorized as “Working funds (4)”. “Working capital (4)” is calculated as the sum of “fixed cost” and “repayment of borrowing principal”.

  “Cash Profit / Loss (5)” represents cash-based profit / loss, and “Cash Profit (4)”, which is the total amount of “Fixed Expenditure”, from “Cash Gross Profit (3)”, which is the total “Variable Balance”. Calculated by subtracting the difference.

  “End-of-month cash and deposits” represents the total amount of cash and deposits held by the company (ABC Co., Ltd.) at the end of each month of monthly processing. Equivalent to the sum of “tax” and “other” items.

  In the horizontal direction, the fiscal year is classified into monthly units from the first month to the twelfth month, and monthly amounts are sequentially input for each item in the vertical direction described above. In the example of FIG. 2, the first month of the fiscal year is October, and the twelfth month is September of the next year. In the rightmost column in the horizontal direction, there is a “cumulative” field that calculates and displays the sum of the monthly amounts. “Subtotal (1)”, which is variable income, and “Subtotal ( 2) ”,“ Cash gross profit (3) ”,“ Working capital (4) ”, and“ Cash profit / loss (5) ”are calculated and displayed in total.

In the space on the right side of the “cumulative” column, “cash gross margin” and “cash fullness” are calculated and displayed. “Cash gross margin” and “cash fullness rate” are calculated by the following formulas.
“Cash gross margin”
= (Cumulative “gross cash (3)” / cumulative “subtotal (1)” of variable income) x 100
= (726,133 / 3,989,124) x 100
= 18.2 [%]
“Cash fulfillment rate”
= (Cumulative of "Working capital (4)" / "Cumulative cash profit (3)") x 100
= (433,211 / 726,133) x 100
= 59.7 [%]
The “cash gross margin” indicates that the higher the ratio, the better the business condition, and the “cash satisfaction rate”, on the other hand, indicates that the lower the ratio, the better the business condition.

  The end-of-month cash deposit graph 52 arranged below the calculation table 51 is a graph of the amount of “end-of-month cash deposit” in the calculation table 51 as a bar graph on a monthly basis. According to the month-end cash deposit graph 52, it is possible to easily grasp the increase / decrease (trend) of the “month-end cash deposit” for each month.

  The cash profit / loss graph 53 arranged at the bottom of the end-of-month cash deposit graph 52 is a graph of the amount of “cash profit / loss (5)” in the calculation table 51 as a bar graph on a monthly basis. When “Cash Profit / Losses (5)” is in the red (minus amount), the bar graph will grow downward. According to the cash profit / loss graph 53, it is possible to easily grasp whether the monthly “cash profit / loss (5)” is positive or negative, that is, red or black.

  As described above, the accounting processing apparatus 1 uses the cash transition table as a difference obtained by subtracting “fixed expenditure” (= “working capital (4)”) from “floating balance” (= “gross cash (3)”). “Cash Profit / Loss (5)” is calculated and displayed every predetermined period such as monthly or yearly. At this time, the amount of “fixed expenditure” includes the amount of “repayment of borrowing principal” in addition to “fixed cost”. In general, business managers usually generate funds for repayment of borrowings from their daily sales, and the principal amount of borrowings is also “fixed expenditure”. It is considered a part. Therefore, according to the cash transition table of the accounting processing device 1, it is possible to create a profit and loss statement that matches the transition of cash and deposits managed by the manager, making it easier for the manager to understand the profit and loss of the company's cash base. be able to.

  FIG. 3 shows a cash transition table of Iroha Corporation, a group company of ABC Corporation. The configuration and display items of the cash transition table are the same as those in FIG. 2 except that the amount input / calculated is not from ABC Inc. but from Iroha Corporation.

  FIG. 4 shows an example of a cash and deposit total table showing a transition of monthly cash and deposits as a whole corporate group of ABC Co., Ltd. and Iroha Co., Ltd. constituting the same corporate group.

  In the cash and deposit total table, the item “End of month cash and deposits” in the cash transition tables of ABC Corporation and Iroha Co., Ltd., both of which constitute the same corporate group, is posted, as well as the “end of month cash and deposits” of the entire corporate group. A cash and deposit total table 61 in which a value representing the total is calculated, and a cash and deposit total graph 62 obtained by graphing the configuration data using a bar graph.

  The graph height of each month of the cash and deposit total graph 62 corresponds to the total value of “monthly cash and deposits” for the entire corporate group. Moreover, the graph height of each month of the cash and deposit total graph 62 is displayed in a different pattern or color according to the ratio (amount) of “monthly cash and deposits” of ABC Corporation and Iroha Corporation. Yes.

  At the right end of the cash and deposit total table 61, the amount of “Working capital (4)” in the cash transition tables of ABC Corporation and Iroha Corporation is posted, and “Working capital (4)” for the entire corporate group is posted. The total value representing is also calculated. Similarly, a bar graph corresponding to the total value of “operating funds (4)” in the cash and deposit total table 61 is also shown at the right end of the cash and deposit total graph 62. The bar graph of “Working funds (4)” is also displayed with different patterns or colors depending on the amounts of “Working funds (4)” of ABC Corporation and Iroha Corporation.

  There may be money transfer between ABC Co., Ltd. and Iroha Co., Ltd. of the same corporate group. In this case, for example, ABC Co., Ltd., which paid money, for example, increased its variable spending, so that “gross cash (3)” and “cash profit / loss (5)” decreased, The company Iroha will instead increase its floating income, so the “cash gross profit (3)” and “cash profit (5)” will increase. Therefore, for example, if the cash transition table is calculated for ABC Corporation alone, which has paid money, it is in the red (minus), but there may be no change in profit and loss for the entire corporate group. In such a situation, it is impossible to grasp the cash-based profit / loss of the entire corporate group simply by calculating the cash transition table for each individual company.

  Therefore, as shown in Fig. 4, by calculating and displaying the cash and deposits total table that shows the monthly cash and deposits for the company group ABC Co., Ltd. and Iroha Co., Ltd. that make up the same company group. , You can grasp the cash-based profit and loss of the entire corporate group.

  In addition, in the cash and deposit total table 61, the ratio of “monthly cash deposit” to “working fund (4)” of the entire corporate group is calculated on a monthly basis. It is displayed. In this way, the monthly working capital of the entire corporate group (4) and the “end of month cash and deposits” are displayed side-by-side with a bar graph, and the ratio of “end of month cash and cash” to the monthly working capital of the entire corporate group (4) is displayed. By displaying, you can check at a glance whether the “monthly cash deposit” at the end of each month exceeds “working fund (4)” or how many times “working fund (4)” is secured. Can do. In other words, the total cash and deposits table for the entire corporate group makes it easier to understand the financial condition of the entire corporate group.

  In the cash and deposit total table of FIG. 4, in the cash and deposit total graph 62, the “operating capital (4)” and the “monthly cash and deposits” are easily compared. (4) A supplementary line such as a broken line may be displayed at the height of the amount of money. Alternatively, for example, an auxiliary line may be displayed at the height of the amount of “operating funds (4)” plus a margin, such as 2 to 3 times the amount of “operating funds (4)”. Good. It should be noted that the bar graph of “operating capital (4)” can be displayed in the same manner in the month-end cash deposit graph 52 of the cash transition table of the single company in FIGS. FIG. 4 shows an example in which the company group is composed of two companies, but calculation and display can be similarly performed when the company group is composed of three or more companies.

[Cash transition table calculation processing flow]
With reference to the flowchart of FIG. 5, the cash transition table calculation process for creating a cash transition table and a cash deposit total table of a plurality of companies constituting the same group by the accounting processing apparatus 1 will be described.

  First, in step S1, the accounting processing apparatus 1 determines “cash sales”, “account collection”, “cash purchase”, “account payable”, “ Accepts the input of “fixed cost” and “repayment of borrowing principal”, and displays the input amount in a predetermined column of the cash transition table.

  In step S2, the accounting processing apparatus 1 determines that “subtotal (1)” corresponding to the variable revenue for the current month, “subtotal (2)” corresponding to the variable expenditure, “cash gross profit (3)”, “working capital (4) ) ”,“ Cash Profit / Loss (5) ”,“ Month-end cash deposit ”for the current month, and“ Monthly cash deposit ”for the next month, and the calculation result is displayed in a predetermined column of the cash transition table.

  In step S3, the accounting processing device 1 determines that the variable income up to the current month (“subtotal (1)”), variable expenditure (“subtotal (2)”), “cash gross profit (3)”, “working capital (4) ”And“ Cash Profit / Loss (5) ”,“ Cash Gross Margin ”and“ Cash Satisfaction Rate ”are calculated, and the calculation result is displayed in a predetermined column of the cash transition table.

  In step S4, the accounting processing apparatus 1 determines whether or not the input has been completed for all companies that constitute the same group.

  If it is determined in step S4 that all companies have not yet been input, the process proceeds to step S5, the accounting processing apparatus 1 selects the next company to be input, and the process returns to step S1. Thereafter, the processing of steps S1 to S4 described above is repeated for the next company.

  On the other hand, if it is determined in step S4 that the input has been completed for all the companies, the process proceeds to step S6, and the accounting processing device 1 adds up the “monthly cash deposits” in units of the entire group. Create and display a cash and deposit total table.

  Thus, the cache transition table calculation process ends. Note that the cash transition tables (Figures 2 and 3) for each of the companies that make up the same group and the cash and deposits table for the entire group (Figure 4) may be displayed simultaneously on a single screen. The screen may be switched and displayed as one screen.

  The steps described in the flowcharts described above are necessary not only when they are performed in chronological order in the order described, but also when they are not necessarily processed in chronological order, or when they are called in parallel. It may be executed at any timing.

  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 equipment 11 CPU
12 ROM
13 RAM
16 Input unit 17 Output unit 18 Storage unit

Claims (5)

An accounting processing device that calculates cash transitions at regular intervals,
Cash gross profit, which is the difference between variable income minus variable expenditure,
Cash profit or loss, which is the difference between the gross cash profit and fixed expenditure,
And beginning cash is the total amount of the initial cash and deposits of the period, it said a closing cash is the sum of the cache income calculated for each said period of time, together with displaying the calculation result, and the end cash Display the cash profit / loss calculation results in a graph,
A calculation unit that calculates a cash gross margin obtained by dividing the cash gross profit by the variable revenue, a cash satisfaction rate obtained by dividing the fixed expenditure by the cash gross profit, and displays a calculation result ;
The fixed expenditure includes an amount of fixed cost and repayment of borrowing principal. The calculation display control means further calculates the total of the term-end cash deposits of a plurality of companies constituting the same company group, and the calculation result also indicates the composition ratio of the term-end cash deposits of each of the plurality of companies. The accounting processing apparatus according to claim 1, wherein the accounting processing apparatus displays a graph . Wherein calculating the display control means further accounting device according to the ratio of the end cash against the fixed spending the same corporate group to claim 2 calculated for each said period of time, to display the calculation result. An accounting processing device that calculates cash transitions at regular intervals.
Cash gross profit, which is the difference between variable income minus variable expenditure,
Cash profit or loss, which is the difference between the gross cash profit and fixed expenditure,
And beginning cash is the total amount of the initial cash and deposits of the period, it said a closing cash is the sum of the cache income calculated for each said period of time, together with displaying the calculation result, and the end cash Display the cash profit / loss calculation results in a graph,
A calculation display control step for calculating a cash gross margin obtained by dividing the cash gross profit by the variable revenue and a cash satisfaction rate obtained by dividing the fixed expenditure by the cash gross profit, and displaying a calculation result ;
The fixed expenditure includes a fixed cost and an amount of repayment of borrowing principal. A program that causes a computer to execute a process of calculating the transition of a cache at regular intervals,
Cash gross profit, which is the difference between variable income minus variable expenditure,
Cash profit or loss, which is the difference between the gross cash profit and fixed expenditure,
And beginning cash is the total amount of the initial cash and deposits of the period, it said a closing cash is the sum of the cache income calculated for each said period of time, together with displaying the calculation result, and the end cash Display the cash profit / loss calculation results in a graph,
Calculating a cash gross margin obtained by dividing the cash gross profit by the variable revenue and a cash satisfaction rate obtained by dividing the fixed expenditure by the cash gross profit, and executing a calculation display control step for displaying a calculation result ,
The fixed expenditure includes a fixed cost and a loan repayment amount.

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