JP6417741B2 - 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 in a holding company with multiple companies, it is necessary not only to clarify the management status of each company but also to grasp the management status of the holding company and the company as a group corporate entity. For example, Patent Document 1 proposes a method for expressing the management status of the entire company using a common management evaluation index according to the corporate strategy and a management evaluation index according to business characteristics that matches the business characteristics of the unit organization. .

  In general holding companies, each company is divided into business segments and is independently profitable. Therefore, the income and expenditure is independent for each segment, and risk attribution is often clear.

JP 2005-004521 A

However, when a power company is divided into a power production (power generation) company, a power distribution company, and a power retail company, one value chain is divided, and the transaction volume between the companies becomes very large. In such a case, there may be a plurality of inter-company transactions related to a certain risk, and the risk attribution party is not always clear.
Although it is conceivable to distribute a certain risk to all the companies involved, if the risk is distributed, it becomes difficult to grasp the risk, and appropriate management decisions cannot be made. Therefore, in order to make it easier to grasp the risk, for example, it is preferable to concentrate on a specific company for each type of risk. However, when transactions between companies related to the risk increase, there is a problem that it is not easy to determine which risk is concentrated in which company.

  In view of this, the present invention solves the above-mentioned problem, and assigns management risks distributed to each business entity to the appropriate business entity in a business entity comprising one value chain consisting of a plurality of business entities. It is an object of the present invention to provide an accounting apparatus and a program that can make it easier to grasp the situation.

According to a first aspect of the present invention, an account item included in accounting information of a business entity including a plurality of business entities related to power supply corresponds to any of the plurality of business entities according to the business content of each business entity. An allocation standard table in which the attached information is stored, an allocation processing unit that allocates the account item to any of the plurality of business units based on the allocation standard table, and among the account items , Stores information in which accounts relating to risks that occur in the business entity in supplying electric power to customers are associated with allocation destination entities and allocation destination account items to which the risk is allocated based on predetermined risk allocation rules In order to allocate the risk to the appropriate business entity and to divide it from the other business entities, the risk-related account item from the account items allocated by the allocation processing unit, , And risk placement portion to be associated with any of the plurality of entities based on the serial risks arrangement table is accounting apparatus comprising: a.

The predetermined risk placement rules in the second aspect of the present invention is based on a contract relating to accounts of the account and its outside and contract locations Ru association with the placement destination entities performing the enterprise a first risk placement rules, a second risk placement rules based on the placement destination entities and Ru facilities owned locations correspondence relating to accounts owned facilities of the accounts and their, accounts of the account and its a third risk placement rules based on the planning point of Ru association with each other was planning of amounts related to the subjects the arrangement destination entities, said the risk arrangement table, the arrangement destination entities and the arrangement destination account Information on the risk allocation rule used to associate the allocation destination entity and the allocation destination account item with the item is stored.

Moreover, in the third aspect of the present invention, the risk allocation unit includes a first account and a second entity included in the plurality of entities, and an account item relating to the risk recorded in the first entity. , When associating with the second entity based on the risk allocation table, transfer to the second entity by generating accounting information representing a transaction between the first entity and the second entity .

In the fourth aspect of the present invention, the plurality of business entities include a third business entity that sells electric power to customers and a fourth business entity that produces electric power, and the risk allocation unit includes the account item. A fuel cost adjustment amount including a risk due to a time lag with respect to a price fluctuation of fuel used for power production, and the fuel cost adjustment amount in association with the first risk allocation rule stored in the risk allocation table. Based on the information on the arranged business entity and the arranged account item, the third business unit is transferred to a thermal power charge indicating the income from thermal power generation in the fourth business unit.

In the fifth aspect of the present invention, the plurality of business entities include a fifth business entity that sells power to a customer and a sixth business entity that produces power, and the risk allocation unit includes the account item. The thermal power settlement fee related to the risk caused by the difference between the sales price of power to the customer and the power generation cost due to fluctuations in power demand is calculated based on the third risk allocation rule stored in the risk allocation table. Based on the information of the arrangement destination entity and the arrangement destination account item associated with the fee , the fifth entity is transferred to the thermal power fee indicating the income from the thermal power generation in the sixth entity.

According to a sixth aspect of the present invention, there is provided a computer of an accounting apparatus , wherein an account item included in accounting information of a business entity comprising a plurality of business entities related to power supply is selected according to business contents of each business entity. An allocation means for allocating the account item to any of the plurality of entities based on an allocation standard table storing information associated with any of the entities; In order to allocate an account related to the risk incurred in the business entity when supplying the customer to the appropriate business entity and to divide it from the other business entities, the account means allocated from the account items allocated by the allocation means Based on the risk allocation table in which information relating to the allocation destination entity that is the risk allocation destination and the allocation destination account item is stored based on a predetermined risk allocation rule. Is a program for causing the functions as, and risk positioning means for associating either entity.

  According to the present invention, in a business entity that constitutes one value chain by a plurality of business entities, management risks distributed to each business entity are allocated to appropriate business entities so that the risks can be easily understood. 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 a figure which shows an example of a structure of the business entity in the enterprise of 1st embodiment of this invention. It is a figure which shows an example of the table used for the allocation process of the accounting device by 1st embodiment of this invention. It is a flowchart which shows an example of the process of the accounting device by 1st embodiment of this invention. It is a figure which shows an example of the table used for arrangement | positioning of the risk by 1st embodiment of this invention. It is a 1st figure for demonstrating the arrangement | positioning method of the risk by 1st embodiment of this invention. It is a 2nd figure for demonstrating the arrangement | positioning method of the risk by 1st embodiment of this invention. It is a 3rd figure for demonstrating the arrangement | positioning method of the risk by 1st embodiment of this invention. It is a flowchart which shows an example of the risk arrangement | positioning 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 risk allocation unit 13, a form output unit 14, a storage unit 15, and a control unit 16. . 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 device 1 aggregates various accounting information in the power company that supplies power, and outputs various forms necessary for management accounting. The electric power company of the present embodiment is divided into a plurality of business entities, and these multiple business entities form one value chain that supplies power to customers while performing transactions with each other. The relationship between the electric power company and the plurality of business entities in the present embodiment may be, for example, one company and a business division in the company, or the electric power company is one group business entity, and the business entity is a subsidiary company belonging to the group. It may be an affiliated company. Moreover, the electric power company of this embodiment has the decision right in management with respect to several entities.

The input receiving unit 10 receives operation information of an operation performed by a user using a keyboard or a mouse (not shown).
The transaction information acquisition unit 11 acquires various transaction information and records it in the storage unit 15. The various accounting information includes, for example, income statement information, book value balance information, and the like.
The allocation processing unit 12 performs processing for distributing the accounting information recorded in the storage unit 15 to each business entity.
The risk placement unit 13 performs a process of placing various risks in supplying power to an appropriate business entity. The risk is, for example, an increase in the price of fuel such as oil necessary for power production. In this case, the risk placement unit 13 places this risk in a business entity that procures fuel. There is a certain rule for risk placement, and the risk placement unit 13 places risk according to this rule.
The form output unit 14 outputs a form such as a balance report for each business entity.
The storage unit 15 includes accounting information acquired by the accounting information acquisition unit 11, a table defining information for determining which accounting information is allocated to which business entity by the allocation processing unit 12, and the risk allocation unit 13 Records tables that define information to determine which risks are assigned to which entities.
The control unit 16 controls various operations of the application program based on user operations.
As for these input reception part 10, accounting information acquisition part 11, allocation processing part 12, risk placement part 13, form output part 14, and control part 16, CPU with which accounting device 1 is provided reads and executes a program from storage part 15 It is a function provided by that.

FIG. 2 is a diagram illustrating an example of a configuration of a business entity in the business entity according to the first embodiment of this invention.
Reference numeral 21 denotes a power production entity. The electric power production entity 21 produces electric power by thermal power generation, for example. Moreover, the electric power production enterprise 21 procures fuels such as coal, gas, and oil necessary for thermal power generation.
Reference numeral 22 denotes a power distribution business entity. For example, the power distribution business entity 22 supplies and supplies power.
Reference numeral 23 denotes a customer service entity. The customer service entity 23 sells electric power to customers. In addition, the customer service entity 23 creates a power sales plan, sets a charge menu and an electricity charge.
Reference numeral 24 denotes a corporate entity. The corporate entity 24 determines services and management strategies for employees such as personnel and salary.

  In FIG. 2, arrows 25 and 26 indicate non-group transactions (outside transactions). In addition, arrows 27 to 32 indicate intra-group transactions (in-house transactions). Each of the power production business unit 21, the power distribution business unit 22, the customer service business unit 23, and the corporate business unit 24 does not develop its own business and supply goods and services outside the group to earn revenue. Providing power to customers and earning income through economic activities (production, distribution, sales, etc.) of the entire business unit, mainly for intra-group transactions. Here, the intra-group transaction is a transaction between business units in a company when the power company is one company, and a transaction between subsidiaries belonging to the group company when the power company is a group company. For example, the power production entity 21 pays fuel costs (symbol 25) outside the group and purchases fuel to produce power. Then, the power distribution entity 22 transports the electric power and provides it to the customer. On the other hand, the customer service business unit 23 obtains an electricity fee income (reference numeral 26) from the customer, and from among them, the electric power production business unit 21 receives the thermal power fee and the power distribution business unit 22 receives the consignment postage ( Pay the shipping fee). In addition, for example, the power distribution entity 22 pays an ancillary fee to the power production entity 21, and the power production entity 21, the power distribution entity 22, and the customer service entity 23 are the corporate entity. 24 pays for various services (corporate fee). The accounting apparatus 1 according to the present embodiment outputs accounting data for distributing accounting information relating to such intra-group transactions to each business entity and clarifying the balance of each business entity. In addition, the accounting device 1 assigns each risk to an appropriate business entity using accounting information related to intra-group transactions, and divides the risk from other business entities. A risk is assigned to an entity because it becomes difficult to see the risk when it is distributed to multiple entities.

FIG. 3 is a diagram showing an example of a table used for the allocation process of the accounting apparatus according to the first embodiment of the present invention.
FIG. 3A 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 15. “Year / Month” indicates when the accounting information is current. “Subject code” is a code indicating an account item. The “location code” is a code assigned to a certain organization in the organizational structure of the electric power company of this embodiment, and indicates a location where the accounting information is recorded. “Amount” is the amount recorded for the account item. The transaction information acquisition unit 11 acquires the electronic file having the format illustrated in FIG. 3A and records it in the storage unit 15.

  FIG. 3B is an example of a table (allocation standard table) used by the allocation processing unit 12 to determine to which business entity the accounting information is allocated. The “subject code” and “subject name” store the code and name of the account item allocated to a certain business entity. In the “business unit code” and “business unit name”, codes and names of business units that are allocated to the account items stored in the “subject code” and “subject name” are stored. The record in the first line of FIG. 3B indicates that the accounting information about “fuel cost” is allocated to “electric power production entity”. Similarly, the record on the second line indicates that the accounting information on “thermal power charges” is allocated to “electric power producers”, and the record on the third line indicates that the accounting information on “electricity revenues” is Indicates allocation to “customer service entity”. The record on the 4th line indicates that the accounting information on “consignment shipping fee” is allocated to the “power distribution business entity”, and the record on the 5th line indicates that the accounting information on “corporate fee” is “ It is allocated to “Corporate Entity”. This table is recorded in the storage unit 15 in advance.

  FIG. 3C 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. 3C, “enterprise code” is added to the accounting information in FIG. “Business unit code” is information added by the allocation processing unit 12 based on the allocation reference table.

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 form in the accounting apparatus 1 will be described.
As a premise, the control unit 16 reads out a menu screen program for instructing acquisition of accounting information and a form output instruction from the storage unit 15 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 15, 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 15 one by one, and performs allocation processing (step S2). Specifically, the allocation processing unit 12 acquires account item codes from the read accounting information, and searches the allocation standard table using these codes as keys. Next, the allocation processing unit 12 acquires the business entity code from the record hit by the search. Next, the allocation processing unit 12 adds the acquired business entity code to the read accounting information and writes it in the post-allocation table illustrated in FIG. Further, after the allocation processing unit 12 writes out the post-allocation table, the risk allocation unit 13 performs risk allocation processing. The risk placement process will be described later.
The user repeats the acquisition instruction so as to capture an electronic file including 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 15. The allocation processing unit 12 adds an entity code every time the accounting information acquisition unit 11 acquires accounting information, writes it in the post-allocation table of the storage unit 15, and the risk allocation unit 13 further performs risk allocation processing. The result of performing is written to the table after allocation.

  Next, the user designates the target month and year and presses the “form output instruction button”. Then, the input reception unit 10 acquires the operation information, and outputs the year / month / business code specified in the form output unit 14 and the output instruction information. Then, the form output unit 14 reads out records having the specified year and month and business entity code from the post-allocation table and totals them for each account item. Then, the form output unit 14 outputs the tabulated values in a predetermined form format (Step S3).

The above is the outline of processing from accounting information import to form output. According to the above allocation process, for example, accounting information related to fuel costs and thermal power charges can be allocated to the power production business entity. The fuel cost is the cost of purchasing the fuel by the power production entity, so it is allocated to the power production entity, and the thermal power fee is the income from the power production entity producing power. Allocate to the entity. In the allocation standard table, account items and business entities are recorded in association with each other according to the business content of each business entity.
In addition, although an example of the allocation reference table is illustrated in FIG. 3B, a table in which the location code and the business entity are associated with each other is recorded in the storage unit 15, and the allocation processing unit 12 stores the table. And the allocation destination entity may be determined based on the location code included in the accounting information.

  By the way, the accounting information acquired by the accounting information acquisition unit 11 includes accounting information including management risk. Typical examples include “fuel costs” that include the risk of fuel price fluctuations due to changes in the exchange rate and crude oil price, and “fuel cost adjustments” that include the risk of time lag between expenditure and income for fuel price fluctuations. In addition, there is a “thermal power settlement fee” that includes the risk of a deviation between power generation costs and sales unit prices due to fluctuations in power demand due to changes in the weather and the economy. These risks are preferably placed in business entities that are easy to manage. The risk allocation unit 13 includes, in the accounting information allocated to each business unit by the allocation processing unit 12, for each business item based on the business content of each business unit and the risk that each business unit should bear. Process to place on the body. Next, a process in which the risk placement unit 13 places accounting information related to risk in an appropriate business entity will be described with reference to FIG.

FIG. 5 is a diagram showing an example of a table used for risk arrangement according to the first embodiment of the present invention.
FIG. 5 is an example of a table (risk allocation table) used by the risk allocation unit 13 to determine in which business entity the accounting information related to risk is allocated. The “subject code” and “subject name” store the code and name of the account item relating to risk. The “risk allocation source entity code” and “risk allocation source entity name” store the code and name of the entity in which the accounting information for the account item is recorded. In the “risk allocation destination entity code” and “risk allocation destination entity name”, the code and name of the entity to which the accounting information is transferred are stored. The “arrangement destination item code” and “arrangement destination item name” store the code and name of the account item at the transfer destination of the account item recorded at the allocation source. The “type” stores a type of rule in risk allocation. There are three types of rules for risk allocation.

First, the first type is a contract location. This first type is a method of assigning risks to entities that have contracted outside the group (outside). The entity has the final decision-making power on the contract and has options such as substituting contracts and risk hedging. Therefore, the risk is placed in this entity that has the means to deal with the risk. As an example of the first type, “fuel cost” including the risk of fluctuations in fuel price may be allocated to an electric power production entity that has made a fuel purchase contract. Also, if there are similar related risks in multiple entities, focus the risk on locations with larger contracts or risks. Concentrating the risk not only facilitates the understanding of the risk, but also the risk by a large number of laws and leveling effects by concentrating multiple fluctuation risks in the exchange rate, crude oil price, gas price, and coal price. This is because an effect that can be reduced can be expected.
The second type is the plan creation location. This second type is a method of assigning risk to the entity that created the plan. For example, when a customer service entity creates a sales plan for electricity and a power production entity produces electricity based on the sales plan, the electricity may or may not actually sell depending on the weather and economic conditions. Risk is placed in the customer service entity that created the sales plan according to this second type.
The third type is equipment ownership. This third type is a method of assigning risk to the entity that owns the equipment. The risk in this case is a risk that the equipment is damaged due to natural disasters such as typhoons and tornadoes. For example, when a facility is damaged due to a natural disaster, the repair cost for the facility is borne by the entity that owns the facility.

The record in the first line of FIG. 5 indicates that the accounting information for “fuel cost” is recorded in “electric power production entity”. As shown in the record in the first row illustrated in FIG. 3B, the fuel cost is originally allocated to the power production business entity. Accordingly, both the risk allocation source and the risk allocation destination business entity are “power production business entities”. There is no change in the placement of subjects. In such a case, the risk allocation unit 13 does not need to re-arrange the accounting information for “fuel cost” in the “electric power production entity”, and does not particularly process the accounting information for “fuel cost”. The “contract location” in the category item indicates that this risk arrangement is based on the first category.
The record in the second row of FIG. 5 indicates that “fuel cost (for fuel cost adjustment)” is transferred from “customer service entity” to “electric power production entity”. In addition, the transfer destination indicates that the item is changed from “fuel cost (for fuel cost adjustment)” to “thermal power charge”. The “contract location” in the category item indicates that the risk allocation of the fuel cost adjustment amount is based on the first category.
The record on the third line in FIG. 5 indicates that the “fuel cost (for thermal power settlement fee)” is transferred from the “customer service entity” to the “electric power production entity”. In addition, the transfer destination indicates that the subject is changed from “fuel cost (for thermal power settlement fee)” to “thermal power fee”. The thermal power settlement fee is the difference between the power generation cost and the selling price caused by the change in power generation cost due to fluctuations in demand. Note that the “planning location” in the category item indicates that the risk allocation of the thermal power settlement fee is based on the second category.
The record on the fourth line in FIG. 5 indicates that the accounting information for “transmission line repair cost” is recorded in “power distribution business entity”. As with the record on the first line, there is no change in the business entity or subject at the risk placement source and placement destination. This indicates that the power transmission line is owned by the power distribution entity, and the power distribution entity bears the risk of damage to the transmission line due to natural disasters. The “equipment possession location” in the category item indicates that this risk arrangement is based on the third category.

FIG. 6 is a first diagram for explaining a risk arrangement method according to the first embodiment of the present invention.
As described above, the risk placement unit 13 places the accounting information about the risk in the business entity that should bear the risk based on the risk placement table. An example of the risk allocation process performed by the risk allocation unit 13 will be described taking the fuel cost adjustment amount as an example. FIG. 6 is an example of the post-allocation table illustrated in FIG. The first line is accounting information of the fuel cost adjustment amount recorded in the customer service entity. The customer service business unit has recorded “+ XXX” yen as the fuel cost (adjusted fuel cost). When the risk allocation unit 13 reads the record in the first row, the risk allocation unit 13 refers to the risk allocation table illustrated in FIG. 5 and determines to transfer the fuel cost (for fuel cost adjustment) to the power production entity. . Next, the risk allocation unit 13 generates accounting information related to the intra-group transaction for transferring the fuel cost (for fuel cost adjustment) from the customer service entity to the power production entity. For example, the accounting information (record on the second line) is generated by subtracting the total fuel cost (for fuel cost adjustment) recorded in the customer service entity. In addition, accounting information (record on the third line) for generating the same amount of money as a thermal power charge in the power production entity is generated. In this way, the risk allocation unit 13 generates accounting information representing intra-group transactions for accounting information including subjects related to a certain risk based on the risk allocation table, and allocates the risk to an appropriate business entity. . The same applies to the fuel cost (thermal power settlement fee).

FIG. 7 is a second diagram for explaining the risk arrangement method according to the first embodiment of the present invention.
FIG. 7 is a diagram for explaining the time risk of income and expenditure for fluctuations in fuel price due to fuel cost adjustments. The exchange rate and fuel prices change from day to day according to market conditions, and the amount of fuel costs paid changes accordingly. The fuel cost adjustment amount is an amount calculated in order to reflect the fuel price fluctuation in the electricity price. The fuel cost adjustment amount calculation method is determined by the fuel adjustment amount system, and it is a mechanism that reflects the average value of trade statistics such as crude oil for three months in the electricity bill after several months. For example, as shown in Fig. 7, the average value of trade statistics prices from January to March is reflected in electricity prices in June, and the average value of trade statistics prices in February to April is reflected in electricity prices in July. Is done. Moreover, the average value of trade statistics prices from March to May is reflected in electricity charges in August. Therefore, the fuel cost adjustment amount does not compensate for fluctuations in fuel cost, but there is a difference between when the fuel cost is paid out of the group and when the fuel cost adjustment is earned. This time difference is a risk. .

  Therefore, the risk allocation unit 13 follows the first type of rule described above: “If similar related risks exist in multiple entities, the risk is concentrated in a place with a larger contract or risk”. Therefore, the risk of fuel cost adjustment amount is allocated to the power production entity. Specifically, when the fuel cost (for fuel cost adjustment) is included in the accounting information read from the post-allocation table, the risk allocation unit 13 refers to the risk allocation table and refers to the fuel cost (fuel cost adjustment). Risk allocation source entity code, risk allocation destination entity code, and allocation destination subject code. Then, the risk allocation unit 13 generates accounting information of intra-group transactions related to the fuel cost adjustment amount for each of the risk allocation source entity (customer service entity) and the risk allocation destination entity (electric power production entity), Add to post-allocation table. An example of the accounting information to be generated is as described with reference to FIG.

This risk arrangement results in an intra-group transaction in which the customer service entity pays the full fuel cost adjustment to the power production entity. As a result, the risk due to fluctuations in exchange rates and fuel prices can be concentrated in the power producers. As a result of this intra-group transaction, the thermal power fee paid by the customer service entity to the power production entity is a value represented by the following formula.
Thermal power charge = Charge based on the basic charge system + Thermal power settlement fee + Fuel cost adjustment
... Formula 1
The fee based on the basic fee structure is a fee determined by various fee menus selected by the customer, such as a fixed fee or a pay-as-you-go fee. The thermal power adjustment fee in the second term on the right side will be described next.

FIG. 8 is a third diagram for explaining the risk arrangement method according to the first embodiment of the present invention.
FIG. 8 is a diagram for explaining the risk due to the difference between the power generation cost and the selling price due to power demand fluctuation. The vertical axis in FIG. 8 indicates the amount of power supplied, and the horizontal axis indicates power demand. Moreover, the area | region which the code | symbol 41 shows in the figure has shown the electric energy generated with coal fuel. A region indicated by reference numeral 42 indicates the amount of electric power generated by the gas fuel. A region indicated by reference numeral 43 indicates the amount of electric power generated by petroleum fuel. That is, FIG. 8 shows the fuel composition ratio for each amount of supplied power. Of these coal, gas, and oil, the power generation cost is the lowest for coal, followed by gas and oil in this order. Therefore, for example, if the proportion of coal is increased and the proportion of oil is reduced as much as possible, power generation costs can be reduced. However, for each fuel, coal is cheap, but CO2 emissions are large and it is not suitable for demand fluctuations. Gas is not flexible to procure on an annual contract basis, and oil is readily available but expensive. Therefore, the composition ratio is as shown in FIG. FIG. 8 shows that the smaller the power demand, the higher the proportion of coal and the lower the power generation cost, and the higher the power demand, the higher the proportion of oil and the higher the power generation cost. On the other hand, the code | symbol 44 has shown the plan electric power demand, and a customer service entity sets an electricity bill based on this prediction. Electricity charges set for customers are constant regardless of fluctuations in power generation costs due to differences in fuel composition. Therefore, the difference between the power generation cost and the selling price fluctuates due to the increase or decrease in power demand. The difference between power generation costs and selling prices due to this fluctuation in demand is a risk.

  Demand fluctuations vary depending on the weather and the economy. It is the customer service entity that determines the sales price of electricity based on weather and economic forecasts, and makes a sales plan for electricity. Therefore, based on the second type, the risk due to the difference between the power generation cost and the selling price due to the demand fluctuation is allocated to the customer service business entity. For example, when there is a large amount of power demand and the power generation cost increases, the customer service business unit pays the power generation business unit the difference between the power generation cost and the selling price, and compensates for the increase in the power generation cost. Conversely, when the power demand is low and the power generation cost is reduced, the customer service entity pays the power production entity the difference (negative value) between the power generation cost and the selling price. As described above, the difference between the power generation cost and the selling price is called the thermal power settlement fee. However, as shown in Equation 1, the thermal power settlement fee is transferred to the thermal power fee. Pays the thermal power charge at a unit price higher than the standard to the power production entity, and when the demand for power is low, the customer service entity sends the thermal power charge at a unit price lower than the standard to the power production entity. Will pay. Thus, by paying the thermal power settlement fee to the power production entity, the customer service entity bears the risk of weather and economic fluctuations.

  Processing of the risk placement unit 13 will be described. The risk allocation unit 13 refers to the risk allocation table when the accounting information read from the post-allocation table includes the fuel cost (thermal power settlement fee), and refers to the risk allocation table to determine the risk for the fuel cost (thermal power settlement fee). Acquires the allocation source entity code, risk allocation destination entity code, and allocation destination subject code. Then, the risk allocation unit 13 generates accounting information for intra-group transactions related to the thermal power settlement fee for each of the risk allocation source entity (customer service entity) and the risk allocation destination entity (electric power production entity). Add to post-allocation table. In addition, when the accounting device 1 does not have an item indicating a thermal power settlement fee (for example, “fuel cost (for thermal power settlement fee)”), the risk placement unit 13 stores the sales price of power and the power generation from the storage unit 15. The thermal power settlement fee may be calculated by reading the cost.

FIG. 9 is a flowchart showing an example of risk placement processing according to the first embodiment of the present invention.
With reference to FIG. 9, in the allocation process of step S2 in the flowchart of FIG.
First, the risk allocation unit 13 reads the accounting information written by the allocation processing unit 12 in the post-allocation table of the storage unit 15 one by one, and the account items are registered in the risk allocation table illustrated in FIG. It is determined whether or not (step S11). When not registered (step S12; No), the process of this flowchart is complete | finished. If registered (step S12; Yes), the risk placement unit 13 performs risk placement processing on the read accounting information based on the risk placement table (step S13). For example, when the account item is a fuel cost, the allocation processing unit 12 has already allocated the account item to the power production entity as illustrated in FIG. Further, as illustrated in FIG. 5, both the risk allocation source and the allocation destination are power production enterprises, and there is no change in subjects before and after the allocation. In such a case, the risk placement unit 13 does not perform any further processing. Further, for example, when the account item is fuel cost (for fuel cost adjustment amount) or fuel cost (for thermal power adjustment fee), the risk allocation unit 13 determines the risk allocation destination business from the current item of the risk allocation source entity. Generate accounting information to be transferred to the body placement destination item and add it to the post-allocation table. In this way, the risk placement unit 13 places the risk in each business entity using the accounting information.

According to this embodiment, the risk in the power supply business of the power company can be appropriately arranged according to the business content and role of each business entity, so that the power company can clearly grasp the risk. become. In addition, risks to be managed in each business entity are clarified, and risk management becomes easy.
Note that the first and second lines of the risk allocation table illustrated in FIG. 5 are examples of contract location information. The third line of the table is an example of plan creation location information. The fourth line of the table is an example of facility possession location information. The customer service entity is an example of a first entity, and the power production entity is an example of a second entity.

  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. Further, the first entity and the second entity may be different companies, or may be different departments in the same company.

DESCRIPTION OF SYMBOLS 1 ... Accounting apparatus 10 ... Input reception part 11 ... Accounting information acquisition part 12 ... Allocation processing part 13 ... Risk arrangement | positioning part 14 ... Form output part 15 ... Storage part 16 ... Control unit

Claims (6)

A distribution storing information in which an account item included in accounting information of a business entity composed of a plurality of business entities related to power supply is associated with one of the plurality of business entities according to the business content of each business entity. The criteria table,
An allocation processing unit that allocates the account item to any of the plurality of business entities based on the allocation criteria table;
Among the above account items , account items related to risks that occur in the business entity when supplying power to customers correspond to the allocation destination entity and the allocation destination account item to which the risk is allocated based on a predetermined risk allocation rule. A risk allocation table that stores the attached information, and
In order to assign the risk to the appropriate business entity and to divide it from other business entities, an account item related to the risk is selected from the account items allocated by the allocation processing unit based on the risk allocation table. and risk placement unit associating in any of the plurality of entities Te,
An accounting apparatus comprising: The predetermined risk arrangement rule, the first risk arrangement rule based contract relating to accounts of the account and its outside and contract locations Ru association with the placement destination entities performing the business entities, the carried out and the second risk placement rules based on the arrangement destination entities and the Ru equipment owned locations associated with that owns the equipment according to the accounts of the account and its, the plan of the amount of money according to the accounts of the account and its said a third risk placement rules based on planning locations Ru associates the placement destination entity, wherein the risk arrangement table, the placement destination entity together with the placement destination entities and the placement destination account and 2. The accounting apparatus according to claim 1, wherein information on the risk allocation rule used for associating the allocation destination account item is stored . The risk allocation unit, for the first entity and the second entity included in the plurality of entities, the account for the risk recorded in the first entity , based on the risk allocation table The method according to claim 2, wherein when the second entity is associated with the second entity, the accounting information representing the transaction between the first entity and the second entity is generated and transferred to the second entity. Accounting equipment. The plurality of business entities include a third business entity that sells power to customers and a fourth business entity that produces power,
The risk allocation unit includes, in the first risk allocation rule stored in the risk allocation table , a fuel cost adjustment amount including a risk due to a time lag relative to a price fluctuation of fuel used for power production in the account item. vibration from basis the fuel cost adjustment the associated and on the basis of the placement destination entities and the information of the placement destination account the third entity to the thermal power charge indicating the income from thermal power generation in the fourth entity The accounting apparatus according to claim 3, wherein the accounting apparatus is replaced. The plurality of business entities include a fifth business entity that sells power to customers and a sixth business entity that produces power,
The risk allocation unit stores, in the risk allocation table , a thermal power reimbursement fee related to a risk caused by a difference between a sales price of power to a customer due to power demand fluctuation and a power generation cost among the account items . based on the thermal power settlement fees and the placement destination entities and information of the placement destination account associated based on risk arrangement rule, indicating the income from thermal power generation in the sixth entity from said fifth entity The accounting apparatus according to claim 3, wherein the accounting apparatus is transferred to a thermal power charge. Accounting equipment computer,
A distribution storing information in which an account item included in accounting information of a business entity composed of a plurality of business entities related to power supply is associated with one of the plurality of business entities according to the business content of each business entity. An allocation means for allocating the account item to any of the plurality of entities based on an allocation criterion table;
Among the accounts, the accounts of risk occurring in the enterprise Upon powering the customer, appropriate the assigned to entities for decoupled from other of said entities, said distribution means distribution In the risk allocation table in which information relating the risk-related account items to the risk-allocation destination entity and the allocation-destination account item based on a predetermined risk allocation rule is stored from Based on the risk allocation means to be associated with any of the plurality of business entities ,
Program to function as.

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