JP6372183B2 - Accounting apparatus and program - Google Patents

Description

  The present invention relates to an accounting apparatus and a program.

It is necessary to conduct management accounting to visualize the actual state of the company and to provide information for management decisions. In management accounting, balances are managed by segment and unit of responsibility. In order to manage income and expenditure by responsibility unit, it is necessary to appropriately allocate not only the direct costs recorded for each responsibility unit but also personnel expenses, depreciation expenses, etc., managed company-wide to the responsibility unit. There is.
For example, Patent Document 1 describes a method for flexibly setting an allocation standard for each business type or department hierarchy for business events such as sales events or construction, and expenses for each department.

  By the way, a social infrastructure company represented by an electric power company has a vast amount of facilities that are spread over a wide area, and its repair costs, maintenance costs, and depreciation costs are large. In financial accounting, these expenses are organized according to accounting rules. When assigning these values by responsibility unit, it was common to allocate them by equipment quantity, work unit, or number of people.

Japanese Patent No. 4597570

However, in the maintenance and amortization of facilities that are spread across the board, appropriate resource allocation cannot be performed in business management unless allocation that reflects the characteristics of each facility or region is made.
Here, let us consider the income for power distribution. For example, when considering the case where electric power generated in the region A is transmitted and distributed to the region C via the region B, the electricity charge obtained from the customer in the region C is the region A where the power is produced, Revenue needs to be allocated to the region B that has transported according to the contribution. However, there is no index for grasping the degree of contribution of equipment in power distribution, and there is a problem that it is difficult to distribute income fairly to the organization that manages each equipment according to the degree of contribution.

  SUMMARY OF THE INVENTION Accordingly, an object of the present invention is to solve the above-described problems and provide an accounting apparatus and program capable of allocating revenue for power distribution to each responsibility unit according to the degree of contribution of facilities under the responsibility of the responsibility unit. It is said.

  1st aspect of this invention exists in the subordinate of the accounting information of the electric power distribution enterprise which concerns on electric power supply, the equipment characteristic information which shows the characteristic of the some equipment which the said electric power distribution enterprise has jurisdiction, and the said electric power distribution enterprise Based on at least one of the acquired facility characteristic information and the regional characteristic information, the local characteristic information indicating the degree of contribution to the power distribution for each facility in the jurisdiction range of each unit organization existing in each region And an allocation processing unit that allocates the accounting information of the power distribution entity to each of the unit organizations.

  Further, in the second aspect of the present invention, the facilities are classified by type into power transmission facilities, substation facilities, and power distribution facilities, and the power transmission facilities are divided into a main system power transmission facility and a region by system according to the transmission voltage. The power transmission equipment is classified into a grid power transmission facility, and the substation facilities are classified into a main system substation facility and a regional system substation facility according to the received voltage, and the accounting information includes an acquisition cost for each facility, The allocation processing unit distributes the total revenue for the power distribution of the power distribution entity by a predetermined method, calculates the revenue by facility type indicating the revenue for each type of the facility, and calculates the revenue by the facility type, Each of the values distributed by type and system according to the total acquisition cost is further distributed according to the regional characteristic information, and the distributed income is allocated to the unit organization corresponding to the regional characteristic information. .

  Moreover, in the third aspect of the present invention, the power transmission facility includes the region characteristic information including a transport amount and a transport distance of power for each facility, and the allocation processing unit includes the power transmission facility among the revenues according to the facility types. The revenues of each of the plurality of backbone grid transmission facilities are divided by the ratio of the total acquisition cost of each of the plurality of backbone grid transmission facilities and the total acquisition cost of each of the plurality of regional grid transmission facilities, and The revenue of the regional grid transmission facility is calculated, and the revenue by facility type of the revenue by facility type is the total acquisition cost of each of the plurality of backbone grid substations and the plurality of regional grids. Proportionately calculated by the ratio of the total acquisition cost of each substation, calculates the revenue of the main grid substation and the revenue of the regional grid substation, and further transfers the revenue of the main grid transmission facility to the transport Allocate to the unit organization according to separation, distribute the revenue of the regional grid power transmission equipment and the power distribution equipment to the unit organization according to a value obtained by multiplying the transport amount and the transport distance, The revenue of the regional system substation equipment is distributed to the unit organization according to the transport amount.

  Moreover, the predetermined method for apportioning the total revenue for each type of equipment in the fourth aspect of the present invention is that the allocation processing unit is configured for each type of equipment based on the equipment characteristic information and the region characteristic information. This is a method of calculating a charge and apportioning the total revenue for the power distribution of the power distribution entity by the ratio of the charge for each type of equipment.

  Moreover, in the fifth aspect of the present invention, the facility characteristic information includes information indicating a unit price for each facility, and the allocation processing unit calculates a fee for the power transmission facility among fees for each type of facility, The total value of the values obtained by multiplying the transportation distances related to each of the plurality of backbone power transmission facilities by the unit price, and the transportation amount and the transportation distances related to each of the plurality of regional system power transmission facilities are multiplied by the unit price. The total value of the value is calculated by adding together the charges of the substation equipment among the charges for each type of equipment, and the value obtained by multiplying the transportation amount of each of the plurality of backbone system substation facilities by the unit price of the charges. The total value and the total value of the value obtained by multiplying the transportation amount related to each of the plurality of regional grid substation facilities by the unit price of the charge are calculated, and the charge of the distribution facility among the charges for each type of the facility Multiple power distribution facilities Said transport volume and to calculate the transport distance to the sums a value obtained by multiplying the unit price of the respectively.

  The predetermined method of apportioning the total revenue for each type of equipment according to the sixth aspect of the present invention is that the allocation processing unit obtains accounting information indicating the cost of the power distribution business for each type of equipment. And totaling the total revenue for the power distribution of the power distribution entity by the ratio of the total cost for each type of equipment.

  According to a seventh aspect of the present invention, there is provided a computer of an accounting apparatus, wherein accounting information of a power distribution entity related to power supply, facility characteristic information indicating characteristics of a plurality of facilities managed by the power distribution entity, and the power Region characteristic information indicating the degree of contribution to the power distribution for each facility in the jurisdiction range of each unit organization existing in each region under the distribution business entity, and the acquired facility characteristic information and the region characteristic information Is a program for functioning as means for allocating the accounting information of the power distribution business entity to each of the unit organizations based on at least one of the above.

  According to the present invention, since revenue for power distribution can be distributed to each responsibility unit according to the degree of contribution of equipment under the jurisdiction of the responsibility unit, appropriate resource allocation to the power distribution equipment is performed. The effect of being able to be obtained.

It is a block diagram which shows an example of the accounting device by 1st embodiment of this invention. It is an example of the table stored in the accounting apparatus by 1st embodiment of this invention. It is a figure which shows an example of the form which the accounting apparatus by 1st embodiment of this invention output. It is a flowchart which shows an example of the process of the accounting device by 1st embodiment of this invention. It is a 1st figure for demonstrating the distribution method of the income by 1st embodiment of this invention. It is a 2nd figure for demonstrating the distribution method of the income by 1st embodiment of this invention. It is a 3rd figure for demonstrating the distribution method of the income by 1st embodiment of this invention. It is a 4th figure for demonstrating the distribution method of the income by 1st embodiment of this invention. It is a 5th figure for demonstrating the distribution method of the income by 1st embodiment of this invention. It is a figure for demonstrating an example of the income distribution process by 1st embodiment of this invention. It is a 1st figure which shows an example of the table used for the income distribution process by 1st embodiment of this invention. It is a 2nd figure which shows an example of the table used for the income distribution process by 1st embodiment of this invention. It is a flowchart which shows an example of the income distribution process by 1st embodiment of this invention.

<First embodiment>
Hereinafter, an accounting apparatus according to a first embodiment of the present invention will be described with reference to FIGS.
FIG. 1 is a block diagram showing an example of an accounting apparatus according to the first embodiment of the present invention.
In this figure, reference numeral 1 represents an accounting apparatus. As shown in FIG. 1, the accounting apparatus 1 includes an input reception unit 10, an accounting information acquisition unit 11, an allocation processing unit 12, a form output unit 13, a storage unit 14, and a control unit 15. The accounting device 1 is, for example, a PC (personal computer) or a server device provided with a CPU (Central Processing Unit). The accounting apparatus 1 is connected to a display, a keyboard, a mouse, and the like. The accounting apparatus 1 aggregates various accounting information in an electric power company that supplies power, and outputs various forms necessary for management accounting for each responsibility unit. A responsible unit is one unit organization that is responsible for a target value or the like determined by management accounting. The electric power company of this embodiment is divided into a plurality of business entities, and under each business entity, there are organizational bodies such as fields, branches, and branch offices in order from the top of the hierarchy. In the following, the responsibility unit is assumed to be a branch office.

The input receiving unit 10 receives operation information of an operation performed by a user using a keyboard or a mouse (not shown).
The accounting information acquisition unit 11 acquires various accounting information and records it in the storage unit 14. The various accounting information includes, for example, account balance information, salary information, transfer slip information, and capital investment information.
The allocation processing unit 12 performs a process of distributing the accounting information recorded in the storage unit 14 to each responsibility unit.
The form output unit 13 outputs a form such as a balance report for each responsibility unit or for each organization in which a plurality of responsibility units are bundled.
The storage unit 14 is a table for storing the accounting information acquired by the accounting information acquiring unit 11 and information defining rules for determining which accounting information the allocation processing unit 12 allocates to which responsibility unit, a form output unit 13 stores a master table and the like used when outputting a form.
The control unit 15 controls various operations of the application program based on user operations.
The input receiving unit 10, the accounting information acquiring unit 11, the allocation processing unit 12, the form output unit 13, and the control unit 15 are functions provided when the CPU of the accounting apparatus 1 reads and executes a program from the storage unit 14. is there.

FIG. 2 is an example of a table stored in the accounting apparatus according to the first embodiment of the present invention.
FIG. 2A shows an example of the data format of the accounting information acquired by the accounting information acquisition unit 11 and recorded in the storage unit 14. “Category” is an item for storing information for distinguishing between plans and results. “Store code” and “location code” are codes assigned to an organization in a certain hierarchy in the organizational structure of the electric power company of this embodiment. A store is an organization of a higher hierarchy than a location. “Subject Code” and “Item Code” are codes indicating account items. A term is a higher level division of a subject. “Balance” is the balance of the account item. “Year / Month” indicates when the balance information is current. The transaction information acquisition unit 11 acquires the electronic file having the format illustrated in FIG. 2A and records it in the storage unit 14.

  FIG. 2B is an example of a data format of the account affiliation master table used by the allocation processing unit 12 to determine to which responsibility unit the accounting information is allocated. “Store code” and “location code” are codes assigned to an organization in a certain hierarchy as described with reference to FIG. “Business unit code”, “Sector code”, and “Responsibility unit code” are codes assigned to the organizational units at each level of the organizational structure used for management accounting. Represents. The business entity is, for example, a business entity that produces electric power or procure fuel, a business entity that distributes power (electric power distribution business entity), a business entity that provides services to customers, and the like. For example, in the case of a power distribution business entity, the field is power transmission / transformation and power distribution. A responsibility unit is, for example, a branch office that exists in various places. In the record in the first line in FIG. 2B, the accounting information recorded with “Store code = 001” and “Location code = 0011” is “Business unit code = 01”, “Field code = 01” in management accounting. 011 ”and“ responsibility unit code = 0111 ”. This account affiliation master table is stored in the storage unit 14 in advance.

  FIG. 2C is an example of a table (post-allocation table) indicating a result of the allocation processing unit 12 performing allocation processing on the accounting information illustrated in FIG. In the table illustrated in FIG. 2C, items of “enterprise code”, “field code”, and “responsibility unit code” are added to the accounting information in FIG. These added codes are information added by the allocation processing unit 12 based on the account affiliation master table.

FIG. 3 is a diagram showing an example of a form output by the accounting apparatus according to the first embodiment of the present invention.
FIG. 3 is a form (revenue report) representing a balance of a responsible unit of a power distribution entity in the power company of this embodiment.
As illustrated in FIG. 3, for each account item representing income and expenses, this form prints the amount of revenue or planned value of actual cost, actual value for each field of power transmission, transformation, and distribution, and total revenue. And the profit, which is the difference between all costs, is printed. The manager can use this revenue report to manage each responsible unit. The amount for each account item in each field is information included in the accounting information acquired by the accounting information acquisition unit 11.
The form output unit 13 outputs this form on the basis of a user output instruction, for example, monthly or quarterly. The form output unit 13 outputs the profit report not only for each responsibility unit but also for each field and each business entity. In this embodiment, the responsibility unit is a branch office. However, a branch that supervises the branch office, a group that further subdivides the branch office, or the like may be used as the responsibility unit, and the earnings report may be output in a multi-layered unit.

FIG. 4 is a flowchart showing an example of processing of the accounting apparatus according to the first embodiment of the present invention.
With reference to the flowchart of FIG. 4, processing from acquisition of accounting information to output of a profit report in the accounting apparatus 1 will be described.
As a premise, the control unit 15 reads a menu screen program for instructing acquisition of accounting information and a form output instruction from the storage unit 14 and outputs an image of the menu screen to a display connected to the accounting apparatus 1 And It is assumed that the menu screen displays an “account information acquisition button” for instructing acquisition of accounting information and a “form output instruction button” for instructing output of a form.

First, the user designates an electronic file (CSV file or the like) including accounting information, and presses an “accounting information acquisition button”. Then, the input receiving unit 10 acquires the operation information and outputs the electronic file path information and the acquisition instruction information to the transaction information acquisition unit 11. Then, the accounting information acquisition unit 11 reads the designated electronic file (step S1), writes the accounting information to the storage unit 14, and instructs the allocation processing unit 12 to perform allocation processing. The allocation processing unit 12 reads the accounting information written by the accounting information acquisition unit 11 in the storage unit 14 one by one, and performs allocation processing (step S2). Specifically, the allocation processing unit 12 acquires a store code and a location code from the read accounting information, and searches the account affiliation master table using these codes as keys. Next, the allocation processing unit 12 acquires the business entity code, the field code, and the responsibility unit code from the record hit by the search. Next, the allocation processing unit 12 adds the acquired business entity code, field code, and responsibility unit code to the read accounting information, and writes it in the post-allocation table illustrated in FIG.
The user repeats the acquisition instruction operation so as to capture an electronic file containing the accounting information necessary for outputting the form, and the accounting information acquisition unit 11 writes the contents of the designated electronic file in the storage unit 14. Further, the allocation processing unit 12 adds a responsibility unit code or the like every time the accounting information acquisition unit 11 acquires the accounting information, and writes it in the post-allocation table of the storage unit 14.

  Next, the user designates the year / month and the responsibility unit to be output, and presses the “form output instruction button”. Then, the input receiving unit 10 acquires the operation information, and outputs the information on the year / month / responsibility unit specified in the form output unit 13 and the output instruction information. Then, the form output unit 13 reads the records having the specified year and month and the responsibility unit code from the post-allocation table and totals them for each account item. Then, the form output unit 13 outputs the tabulated values in a predetermined form format (Step S3). Note that the unit of aggregation is not limited to the responsibility unit. A form may be output by tabulating by business entity or field.

  The above is the outline of processing from accounting information import to form output. When accounting at stores or locations with revenue or expenses, information on management accounting in the unit of responsibility can be obtained by adding the responsible unit code associated with the store code and location code to the accounting information. Can be obtained. However, for example, in the case of the total revenue for power distribution, since power is transmitted using equipment such as transmission lines managed by multiple units of responsibility (branches), revenue must be allocated to each branch that contributed to power transmission. . If the distribution method is not rational at this time, problems such as unfairness among responsible units, excessive allocation to equipment that is not used frequently, and repair costs necessary for maintenance of equipment cannot be provided. Occur. Therefore, this embodiment provides a method for rationally allocating the total revenue for power distribution in accordance with the characteristics of the facilities possessed by each branch office and the contributions of the facilities existing in the area under the jurisdiction of each branch office.

FIG. 5 is a first diagram for explaining a revenue distribution method according to the first embodiment of the present invention.
The outline | summary of the installation which concerns on electric power distribution is demonstrated using FIG. FIG. 5 shows an overall outline of the power system. Reference numeral 21 denotes a power plant. The code | symbol 22 has shown the power transmission equipment of the basic system. The power transmission facility is, for example, a power transmission line. The backbone power transmission facility 22 transmits power at a voltage of, for example, 275 kV or higher. The code | symbol 23 has shown the ultra-high voltage substation equipment. The ultra-high voltage substation equipment 23 reduces the voltage of the main system power transmission equipment 22 to a voltage that can be transmitted by the power transmission equipment of the regional system. The code | symbol 24 has shown the power transmission equipment of the area | region system. The regional grid power transmission facility 24 transmits power at a voltage of 66 to 154 kV, for example. Reference numeral 25 indicates a distribution substation facility. The distribution substation equipment 25 reduces the voltage of the power transmitted through the transmission line of the regional system to, for example, 6 kV and supplies it to the local distribution system. The code | symbol 26 has shown the power distribution equipment of a power distribution system. The distribution system distribution facility 26 supplies power to each consumer. The electric power generated at the power plant 21 is reduced in voltage by the ultrahigh voltage substation equipment 23 and the distribution substation equipment 25, and is supplied to each customer via the main system power transmission equipment 22, the regional system power transmission equipment 24, and the power distribution system power distribution equipment 26. To be supplied. These facilities can be classified into substation facilities, power transmission facilities, and power distribution facilities. Moreover, if these facilities are classified according to the system, they can be classified into a core system, a regional system, and a power distribution system. In the present embodiment, the super high voltage substation facility 23 is classified as a main system facility, and the distribution substation facility 25 is classified as a regional facility.

FIG. 6 is a second diagram for explaining the revenue distribution method according to the first embodiment of the present invention.
With reference to FIG. 6, the unit price and the set fee to be given to each facility will be described. As described later, according to the charge for each facility, revenue is allocated to the responsible unit having each facility.
The set fee for each facility is set to a value obtained by multiplying the amount of power transmitted / distributed (hereinafter referred to as transport amount), the distance transmitted / distributed (hereinafter referred to as transport distance), and the unit price for power transmission facilities and distribution facilities. For substation facilities, a value obtained by multiplying the transportation volume and the unit price of charges is set. However, the calculation method of the set charges for the transmission and transformation facilities of the main system is slightly different. Hereinafter, a method for calculating the set fee for each system will be described.

  First, the backbone system will be described. It is important that the backbone system functions without failure. In addition, the backbone system is often configured in a loop (loop system), and it helps to stabilize the system even in routes where no current actually flows. Not appropriate. Therefore, in the case of the backbone system, the amount of power actually transmitted is not taken into consideration, and the fee is set based on the scale of the facility. In addition, the system of the main system is set to a higher unit price because the voltage handled is higher and more expensive than other facilities. Further, the set fee for the power transmission facility of the main system is set to a value obtained by multiplying the unit price of the main system power transmission facility 22 by the transport distance. In the case of substation equipment, the set fee for the main system substation equipment is set to a value obtained by multiplying the unit price of the ultra-high voltage substation equipment 23 by the capacity of the equipment as the transport amount because the transport distance is not considered. In addition, the capacity | capacitance of an installation is a value showing the scale of an installation instead of the electric energy which actually passed the super high voltage substation equipment 23.

  Next, the regional system will be described. In the case of regional grids, the unit price is set according to the voltage handled by each power transmission facility. That is, a higher unit price is set as the voltage is higher, and a lower unit price is set as the voltage is lower. The higher the electric power, the higher the unit price is because the higher the voltage, the more efficient the electric power can be transmitted and the higher the contribution. In addition, the set fee for the power transmission facility in the regional grid is set to a value obtained by multiplying the unit price according to the voltage of the regional grid power transmission facility 24 by the transport amount and the transport distance. In addition, in the case of substation equipment, the set fee for the local system substation equipment does not consider the transport distance, so the transport amount (the amount of power that has passed through the substation equipment 25 for distribution) ) Is set.

  Next, the power distribution system will be described. In the case of a distribution system, the voltage handled by each distribution facility is constant and the unit price is set to a single value. The set fee for the power transmission facility of the distribution system is set based on a value obtained by multiplying the unit price of the distribution system distribution facility 26 by the transport amount and the transport distance.

FIG. 7 is a third diagram for explaining the revenue distribution method according to the first embodiment of the present invention.
With reference to FIG. 7, a method for calculating the set fee for the power transmission equipment in the regional system will be described. Fig.7 (a) has shown an example of the condition which transmits the electric power according to a customer's demand in a certain power transmission path | route. In this figure, the codes | symbols 31-35 have each shown the power transmission path | route of electric power. Both paths have the same voltage. Therefore, the same unit price = K is set for the transport routes 31 to 35. The transport distance of reference numeral 31 is 5 km in total length, and the transport amount is 10 MWh. The transport distance indicated by reference numeral 32 is 10 km in total length, and the transport amount is 5 MWh. The transport distance indicated by reference numeral 33 is 20 km in total length, and the transport amount is 20 MWh. Then, the set fee for power transmission of the A line can be calculated by the following equation.
Line A set fee = K x (5 km x 10 MWh + 10 km x 5 MWh +
20km × 20MWh) = K × 500MWh · km

Next, the revenue for power transmission on line B is calculated. The transportation distance of the code | symbol 34 assumes that the full length is 5 km and the transportation amount from the power plant G is 5 MWh. The transport distance of reference numeral 35 is 10 km in total length, and the transport amount is 2 MWh. Then, the set fee for the B line can be calculated by the following equation.
Setting fee for B line = K x (5 km x | -5 MWh | + 10 km x 2 MWh) = K x 45 MWh · km

FIG. 7B is a graph showing the income on line A. The areas of the areas indicated by reference numerals 31S to 33S correspond to the amounts of income of the paths 31 to 33 on the A line in FIG. As shown in FIG. 7B, the set fee for the power transmission equipment in the regional system can be calculated as the sum of the areas of the respective regions.
Also, for example, when different responsibility units manage the A line and the B line, revenue is allocated to each responsibility unit according to the ratio between the set fee for the A line and the set fee for the B line. To do.

FIG. 8 is a fourth diagram for explaining the revenue distribution method according to the first embodiment of the present invention.
With reference to FIG. 8, a method for calculating the set fee for the power transmission facility of the distribution system will be described. Fig.8 (a) has shown an example of the condition which distributes the electric power according to a customer's demand in a certain distribution route. In this figure, the codes | symbols 36-37 have each shown the electric power distribution system. In the case of the distribution system, the value obtained by multiplying the transport amount and the transport distance is used as the standard in the same way as the transmission system of the regional system. The distribution lines of the distribution system are stretched around the network from the distribution substation 25 to a large number of consumers, and it is not easy to grasp the distance of the distribution lines to each consumer. The average value of the distribution line length in one distribution system (one branch office) is used. In addition, since it is not easy to know how much power is supplied to which consumer, the calculation is performed assuming that the relationship between the transport amount and the transport distance is inversely proportional.

FIG. 8B is a graph showing the relationship between the transport amount and transport distance in one distribution line when the distribution power amount and the distance between the distribution lines are determined as described above. In the case of the power distribution system, the area of the triangle indicated by the reference numeral 38 in the graph of FIG. 8B is a set charge per distribution line. That is, the set charge for the distribution system is calculated by the following formula.
Distribution system set charge = 1/2 × transport amount × transport distance For example, it is assumed that the transport distance of one distribution line of distribution system 36 and distribution system 37 illustrated in FIG. Then, the set fee for the power distribution system 36 and the power distribution system 37 is 4: 2, and the revenue is distributed at a ratio of 4: 2 to the responsibility unit that manages the power distribution system 36 and the power distribution system 37.

FIG. 9 is a fifth diagram for explaining the revenue distribution method according to the first embodiment of the present invention.
With reference to FIG. 9, a method for distributing revenue to each branch office will be described.
First, the revenue by consignment (total revenue for power distribution) obtained from the customer is apportioned for each type of equipment to calculate the income by equipment type. There are two methods of apportionment.
In the first method, the consignment revenue obtained from the customer (total revenue for power distribution) is prorated by the ratio of the set fee for each type of equipment to calculate the revenue by equipment type (reference numeral 41). The calculation method of the set fee for each system for each type of equipment is as described above. These are totaled for each type of equipment, and a set fee for each type of equipment is obtained. The transmission facility setting fee is the sum of the unit price of each grid transmission facility multiplied by the transport distance, and the sum of the unit price of each regional grid transmission facility multiplied by the transport amount and transport distance. It is calculated by adding together. For the substation setting fee, add the total value of the unit price for each main system substation and the transport amount (capacity), and the total of the unit price for each regional substation and the transport amount. And ask. The set charge for the power distribution equipment is obtained by summing up the unit price for each power distribution equipment multiplied by 1/2, the transport amount and the transport distance. The value that is apportioned by the ratio of the set fee for each type of equipment is assumed to be transmission revenue, substation revenue, and distribution revenue, respectively.
In the second method, consignment revenue obtained from a customer is apportioned by the sum of the planned costs for each type of facility to calculate revenue by facility type (reference numeral 41). The total of the plan values is the sum of the amounts described in the plan column of the account item related to the expense in the form illustrated in FIG. The planned cost is the cost of the power distribution business calculated when the consignment fee is revised, and includes depreciation expenses, personnel expenses, repair expenses, and the like. In the second method, the total cost is calculated for each type of equipment, and values prorated by the ratio of the total value are set as transmission revenue, substation revenue, and distribution revenue, respectively. The cost (planned cost) for each type of equipment is included in the accounting information acquired by the accounting information acquisition unit 11 and recorded in the storage unit 14.

  Next, the power transmission revenue and the substation revenue are allocated to the main system and the regional system (reference numeral 42). In order to allocate to the main system and the regional system, the acquisition cost of each facility is used. Specifically, the transmission revenue is divided by the ratio of the total acquisition cost of each grid transmission facility and the total acquisition cost of each regional grid transmission facility, and the revenue of the grid transmission facility (core transmission revenue) ) And the revenue of regional grid transmission facilities (regional transmission revenue). In addition, the substation revenue is divided by the ratio of the total acquisition cost of each main system substation equipment and the total acquisition cost of each local system substation equipment to the main system substation equipment revenue (main substation revenue) and the local system substation Calculate equipment revenue (regional substation revenue). Here, for example, the acquisition cost is used instead of the book value of each piece of equipment. If the book value is used, the book value of the equipment whose cost depreciation has progressed becomes small, but it is only for the relatively old equipment whose cost depreciation has advanced. While it requires maintenance and costs, apportioning by book value does not generate revenue for such equipment, and more revenue is allocated to relatively new and less maintenance-friendly equipment. This is because it does not match the actual situation.

  Next, each of the main transmission revenue, regional transmission revenue, basic substation revenue, regional substation revenue, and distribution revenue is distributed to each branch office (reference numeral 43). First, for the main transmission revenue, the main transmission revenue is apportioned for each branch office according to the distance that the main system transmission facility (transmission line) has passed through the branch's jurisdiction range. For regional transmission revenue, the regional transmission revenue is apportioned for each branch office according to the integrated value of the distance that the regional grid transmission facility (transmission line) passes through the jurisdiction range of the branch office. In addition, for the main substation revenue, the main substation revenue is apportioned according to the capacity of the substation equipment installed in the jurisdiction range of each branch office. For regional substation revenue, local substation revenue is apportioned according to the amount of power passing through the substation equipment installed in the jurisdiction of each branch office. In addition, the distribution revenue is apportioned according to a value obtained by integrating the amount of power demand at each branch office, the distance of distribution facilities (distribution lines), and the number of distribution lines.

Next, the distribution processing unit 12 will be described with reference to FIG. 10 to FIG.
FIG. 10 is a diagram for explaining an example of income distribution processing according to the first embodiment of the present invention. As shown in FIG. 10, the jurisdiction range of the branch office 100 includes a main system power transmission facility 51, an ultrahigh voltage substation facility 52, and a part of the regional system power transmission facility 53. The jurisdiction range of the branch office 200 includes a part of the regional grid transmission facility 53 and a distribution substation facility 54. The jurisdiction range of the branch office 300 includes a distribution system distribution facility 55. In order to simplify the description, the revenue distribution process will be described on the assumption that only these branch offices 100 to 300 and facilities 51 to 55 exist.

FIG. 11 is a first diagram illustrating an example of a table used for income distribution processing according to the first embodiment of the present invention.
In the table illustrated in FIG. 11 (equipment characteristic information setting table), the characteristics of the equipment, the unit price, and the acquisition cost are set for each equipment. The characteristic of equipment is the voltage handled by each equipment. The voltage handled by each facility is a transmission voltage if it is a power transmission facility, a received voltage if it is a substation facility, and a distribution voltage if it is a distribution voltage. The unit price of each facility is set such that the higher the voltage, the higher the unit price according to the voltage of each facility. For example, comparing the unit price “X ₅₁ ” of the main system transmission facility 51 and the unit price “X ₅₃ ” of the regional system transmission facility 53, the transmission voltage of the main system transmission facility 51 is higher, so that “X ₅₁ ” The higher amount is set. This equipment characteristic information setting table is a table stored in advance in the storage unit 14.

FIG. 12 is a second diagram showing an example of a table used for the income distribution process according to the first embodiment of the present invention.
In the table illustrated in FIG. 12 (regional characteristic information setting table), the transport amount and transport distance of electric power are set for each facility in the jurisdiction range of each branch office. In the present embodiment, the transport amount and transport distance serve as an index indicating the degree of contribution of each facility to the power distribution. As shown in FIG. 12, the backbone power transmission facility 51 is within the jurisdiction range of the branch office 100, and “M ₁₀₁ ” is set as the transport distance. It is important to ensure that the infrastructure of the backbone system functions as the foundation of the infrastructure equipment, and the amount of transported power is not considered, considering the actual amount of transmitted power, because it is unfamiliar to apply the pay-as-you-go concept. Is not set. Similarly, the main system substation facility 52 is within the scope of the branch office 100, and the capacity “W ₅₂ ” of the facility is set as the transport amount. The scale (kVA) of the facility is set for the main system substation facility 52 as well, not a value based on a pay-as-you-go system (for example, the amount of power that actually passed through the substation facility). In addition, the transport distance is not set for substation facilities. Revenues corresponding to the value multiplied by the transport distance are allocated to the branch offices that have the main power transmission facilities in their jurisdiction. Revenues corresponding to the transportation volume of each facility will be allocated to the branch offices that have the substation facilities of the main system within their jurisdiction.

For the next regional power transmission facility 53, there are a portion in the jurisdiction range of the branch office 100 and a portion in the jurisdiction range of the branch office 200, which are recorded as separate records in the regional characteristic information setting table. First, for the portion within the jurisdiction range of the branch office 100, “P ₅₃₁ ” is set as the transport amount and “M ₁₀₂ ” is set as the transport distance. This transport amount “P ₅₃₁ ” is a value of the electric energy measured by the measuring instrument in the jurisdiction range of the branch office 100, unlike the case of the backbone system facility. The transport distance “M ₁₀₂ ” is the distance that the regional grid power transmission facility 53 passes through the jurisdiction range of the branch office 100. Of the regional grid power transmission facility 53, “P ₅₃₂ ” is set as the transport amount and “M ₂₀₁ ” is set as the transport distance for the portion within the jurisdiction range of the branch office 200. The meaning of each value is the same as in the case of branch office 100.

The distribution substation facilities 54 are within the jurisdiction of the branch office 200, and the amount of power “P ₅₄ ” that has passed through the distribution substation facilities 54 is set as the transport amount. In addition, the transport distance is not set for substation facilities.
For the power distribution system distribution facility 55, “P ₅₅ ” is set as the transport amount and “M ₃₀₁ ” is set as the transport distance.
Revenues corresponding to the value obtained by multiplying the transport amount and transport distance of each facility are allocated to the branch offices that have regional power transmission facilities and distribution system facilities within their jurisdiction. In addition, revenues corresponding to the transportation volume of each facility are allocated to branch offices that have regional substation facilities (distribution substation facilities) within their jurisdiction.
The regional characteristic information setting table is a table stored in advance in the storage unit 14.

FIG. 13 is a flowchart showing an example of revenue distribution processing according to the first embodiment of the present invention.
With reference to FIG. 13, a description will be given of a process of distributing the consignment revenue to each responsibility unit in the allocation process of step S2 in the flowchart of FIG. In the description, the information illustrated in FIGS. 10 to 12 is used.
First, the allocation processing unit 12 reads the accounting information written by the accounting information acquisition unit 11 in the storage unit 14 one by one, and determines whether or not an account item indicating consignment income is included (step S11). When the account item indicating the consignment revenue is not included (step S11; No), the process of this flowchart ends. When the account item indicating the consignment revenue is included (step S11; Yes), the allocation processing unit 12 performs an allocation process on the amount of the account item.

First, the allocation processing unit 12 reads the equipment characteristic information setting table and the regional characteristic information setting table and calculates the income by equipment (step S12). When calculating the revenue by facility type by the first method described above, specifically, the following processing is performed.
(1) Calculate the charge for each type of equipment.
Charge of power transmission equipment: C1 = _X51 * _M101 + _X53 * ( _P531 * _M102 ) + _X53 * ( _P532 * _M201 )
Substation charge: C2 = _X52 x ( _W52 ) + _X54 x ( _P54 )
Distribution facility charges: C3 = _X55 x (1/2 x _P55 x _M301 )
(2) Calculate revenue by equipment type.
Power transmission revenue: I1 = consignment revenue × (C1 / (C1 + C2 + C3))
Substation revenue: I2 = Remittance revenue × (C2 / (C1 + C2 + C3))
Distribution revenue: I3 = Procurement revenue × (C3 / (C1 + C2 + C3))

Moreover, when calculating the revenue according to equipment type by the second method described above, the following processing is performed. First, the allocation processing unit 12 reads the plan value (cost) of the account items related to the expenses of the power transmission facility, the substation facility, and the distribution facility from the accounting information stored in the storage unit 14, and totals the plan values for each facility. Is calculated. The total planned value of transmission equipment costs is D1, the total planned value of transformer equipment costs is D2, and the total planned cost of power distribution equipment is D3. The allocation processing unit 12 calculates the revenue by facility type from the following formula.
Power transmission revenue: I1 = consignment revenue × (D1 / (D1 + D2 + D3))
Substation revenue: I2 = consignment revenue × (D2 / (D1 + D2 + D3))
Distribution revenue: I3 = Transportation revenue × (D3 / (D1 + D2 + D3))

Next, the allocation processing unit 12 apportions the revenue by facility type by the acquisition cost (step S13).
Specifically, the allocation processing unit 12 reads out the acquisition cost of equipment related to power transmission and transformation from the equipment characteristic information setting table. And the allocation process part 12 totals the acquisition cost of each equipment for every basic system and a regional system.
Core system transmission equipment acquisition cost = Y ₅₁
Core system substation acquisition cost = Y ₅₂
Local system transmission equipment acquisition cost = Y ₅₃
Regional system substation acquisition cost = Y ₅₄
The allocation processing section 12, transmission equipment Revenue I1 the trunk line transmission facilities cost Y _51, proportional division in the ratio of local system transmission facilities cost Y _53.
Core transmission revenue: I1 _B = I1 × (Y ₅₁ / (Y ₅₁ + Y ₅₃ ))
Regional transmission _{Income: I1 R = I1 × (Y} 53 / (Y 51 + Y 53))
Further, allocation processor 12, the bulk power system substation equipment cost Y ₅₂ substation equipment revenue _I2, proportional division in the ratio of local system substation equipment cost Y _54.
Backbone substation _{Income: I2 B = I2 × (Y} 52 / (Y 52 + Y 54))
Regional substation _{Income: I2 R = I2 × (Y} 54 / (Y 52 + Y 54))

Next, the allocation processing unit 12 distributes the revenue by facility type to each branch office (step S14).
(1) A reference value used for apportionment is calculated for each facility and each region.
Standard value of mains power transmission equipment 51: J ₅₁ = M ₁₀₁
Standard value of main system substation equipment 52: _J52 = _W52
Reference value of regional grid power transmission facility 53 (branch office 100 minutes): J _{53 (100)} = P ₅₃₁ × M ₁₀₂
Reference value of regional grid transmission facility 53 (200 minutes for branch office): J _{53 (200)} = P ₅₃₂ × M ₂₀₁
Standard value of distribution substation 54: _J54 = _P54
Reference value of distribution system distribution facility 55: J ₅₅ = 1/2 × P ₅₅ × M ₃₀₁
The reference value used for this apportionment may be a value obtained by multiplying the unit price set for each facility.
(2) Allocate revenue by equipment type according to the standard value and distribute it to branch offices.
Revenue amount allocated to branch office 100 = I1 _B × (J ₅₁ / J ₅₁ ) +
_{I2 B × (J 52 / J} 52) +
I1 _R x (J _{53 (100)} / (J _{53 (100)} + J _{53 (200)} ))
Revenue amount allocated to branch office 200 = I1 _R x (J _{53 (200)} / (J _{53 (100)} + J _{53 (200)} )) + I2 _R x (J ₅₄ / J ₅₄ )
Revenue is distributed to the branch office 300 Amount _{= I3 × (J 55 / J} 55)
(3) When the revenue amount to be distributed to the branch office 300 is determined, the allocation processing unit 12 creates accounting information allocated to each branch office and records it in the storage unit 14. For example, the allocation processing unit 12 adds a new record to the table illustrated in FIG. 2C, acquires the business entity code, the field code, and the responsibility unit code from the account affiliation master table. “Code” item, “Field code” item and “Responsibility unit code” item are set, and the calculated revenue amount is set in “Balance” item. Note that the “subject code”, “item code”, and “year / month” items may have the same value as the accounting information including the account item indicating the transfer income.

  According to the present embodiment, revenue for power distribution can be rationally distributed to each responsibility unit in management accounting, and efficient personnel and equipment can be deployed. For example, as the efficiency of resource allocation increases, it becomes possible to make capital investments in line with the substance, such as distributing more facilities to areas with high demand. In addition, since each unit of responsibility can obtain an appropriate distribution of income, it is possible to maintain and manage facilities necessary for stably supplying power.

  The accounting apparatus 1 described above has a computer inside. Each process of the accounting apparatus 1 described above is stored in a computer-readable recording medium in the form of a program, and the above process is performed by the computer reading and executing this program. Here, the computer-readable recording medium means a magnetic disk, a magneto-optical disk, a CD-ROM, a DVD-ROM, a semiconductor memory, or the like. Alternatively, the computer program may be distributed to the computer via a communication line, and the computer that has received the distribution may execute the program.

  The program may be for realizing a part of the functions described above. Furthermore, what can implement | achieve the function mentioned above in combination with the program already recorded on the computer system, what is called a difference file (difference program) may be sufficient.

  In addition, it is possible to appropriately replace the components in the above-described embodiments with known components without departing from the spirit of the present invention. The technical scope of the present invention is not limited to the above-described embodiment, and various modifications can be made without departing from the spirit of the present invention. For example, the accounting apparatus 1 of the present embodiment may be realized by a single computer, or may be realized by a plurality of computers connected by two or more computers by wire or wireless.

DESCRIPTION OF SYMBOLS 1 ... Accounting apparatus 10 ... Input reception part 11 ... Accounting information acquisition part 12 ... Allocation processing part 13 ... Form output part 14 ... Storage part 15 ... Control part

Claims (7)

Accounting information of a power distribution entity related to power supply, facility characteristic information indicating characteristics of a plurality of facilities under the jurisdiction of the power distribution entity, and unit organizations existing in each region under the power distribution entity Region characteristic information indicating a degree of contribution to the power distribution for each facility in the jurisdiction range of, and based on at least one of the acquired facility characteristic information and the region characteristic information of the power distribution entity An accounting apparatus comprising: an allocation processing unit that allocates accounting information to each of the unit organizations. The facilities are classified into transmission facilities, substation facilities, and distribution facilities according to type, and further, the transmission facilities are classified into main system transmission facilities and regional system transmission facilities according to the transmission voltage, The substation facilities are classified into main system substation facilities and regional system substation facilities according to the received voltage.
The accounting information includes an acquisition cost for each facility,
The allocation processing unit distributes the total revenue for the power distribution of the power distribution entity by a predetermined method and calculates the revenue for each facility type indicating the revenue for each type of the facility, and the revenue for each facility type, Each of the values distributed by type and system according to the total acquisition cost is further distributed according to the regional characteristic information, and the distributed income is distributed to the unit organization corresponding to the regional characteristic information. The accounting apparatus according to claim 1. The regional characteristic information includes a transportation amount and transportation distance of power for each facility,
The allocation processing unit is configured to calculate the revenue by facility type related to the power transmission facility among the revenue by facility type, and the total acquisition cost of each of the plurality of backbone grid power transmission facilities and the acquisition cost of each of the plurality of regional grid power transmission facilities. The revenue of the basic grid transmission facility and the revenue of the regional grid transmission facility are calculated by proportionally dividing by the ratio of the total amount of the above. The revenue of the main grid substation and the revenue of the local grid substation are calculated by prorated by the ratio of the total acquisition cost of each main grid substation and the total acquisition cost of each of the multiple regional grid substations. Further, the revenue of the backbone grid power transmission facility is distributed to the unit organization according to the transport distance, and the value obtained by multiplying the revenue of the regional grid power transmission facility and the power distribution facility by the transport amount and the transport distance. Depending allocated to the unit tissue, accounting apparatus according to claim 2, the revenue of the bulk power system substation equipment and the local system substation equipment, characterized in that allocated to the unit structure in accordance with the traffic volume. In the predetermined method of apportioning the total revenue for each type of equipment, the allocation processing unit calculates a fee for each type of equipment based on the equipment characteristic information and the regional characteristic information, and the power distribution The accounting apparatus according to claim 3, wherein the accounting apparatus is a method that apportions the total revenue for the power distribution of the business entity by the rate of the charge for each type of equipment. The facility characteristic information includes information indicating a unit price for each facility,
The allocation processing unit includes a total value of a value obtained by multiplying a charge for the power transmission equipment among a charge for each type of the equipment, a value obtained by multiplying the transport distance related to each of the plurality of backbone power transmission equipments by the charge unit price, and a plurality of values. The total amount of the transport amount and the transport distance for each of the regional grid power transmission facilities multiplied by the unit price of the charge is calculated, and the charge for the substation equipment among the charges for each type of the equipment A total value of a value obtained by multiplying the transportation amount related to each of the plurality of backbone system substation facilities by the unit price, and a total value of a value obtained by multiplying the transportation amount related to each of the plurality of regional system substation facilities by the unit price of the fee. And the total of the charge for the distribution facility among the charges for each type of the equipment, and the value obtained by multiplying the transport amount and transport distance for each of the plurality of distribution facilities by the charge unit price. Calculated by The accounting apparatus according to claim 4. The predetermined method of apportioning the total revenue for each type of equipment is such that the allocation processing unit acquires and totals accounting information indicating the cost of the power distribution business for each type of equipment, and the power distribution business The accounting apparatus according to claim 3, wherein the total revenue for the power distribution of the body is prorated by the ratio of the total cost for each type of the equipment. Accounting equipment computer,
Accounting information of a power distribution entity related to power supply, facility characteristic information indicating characteristics of a plurality of facilities under the jurisdiction of the power distribution entity, and unit organizations existing in each region under the power distribution entity Region characteristic information indicating a degree of contribution to the power distribution for each facility in the jurisdiction range of, and based on at least one of the acquired facility characteristic information and the region characteristic information of the power distribution entity Means for allocating accounting information to each of the unit organizations;
Program to function as.

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