JP7525527B2 - Asset management device, asset management method, and asset management program - Google Patents

Description

The present invention relates to an asset management device, an asset management method, and an asset management program.

For example, when a property managed by a building management company is jointly owned with another owner, it is necessary to manage both the company's own assets and the other company's assets separately. A conventional system for managing properties is disclosed in, for example, Patent Document 1.

JP 2019-174938 A

However, Patent Document 1 does not state anything about reducing the administrative work involved in managing the company's own assets and other companies' assets when construction costs arise for properties jointly owned with other owners.

The present invention has been made in consideration of the above, and aims to provide an asset management device, an asset management method, and an asset management program that can reduce the administrative work involved in managing the company's own assets and other companies' assets when construction costs are incurred for a property jointly owned with another owner.

In order to solve the above-mentioned problems and achieve the object, the present invention provides an asset management device that includes a control unit and is used to manage properties jointly owned by a company and another company, the control unit being configured to be able to access an ownership ratio master that registers the ownership ratios of the company and another company for each property, and a construction accounting classification master that registers an accounting classification and an asset accounting flag that specifies whether or not to account for an asset in association with each other, and an order processing means that creates construction order data including the construction number, property, accounting classification, item, supplier, and order amount when ordering construction, and a payment processing means that creates payment data including the payment number, property, item, supplier, and order amount when construction is completed based on the construction order data. The system is characterized by comprising a payment processing means, and an accounting processing means for obtaining the equity ratios of the company and other companies from the equity ratio master using the property in the construction order data as a key, creating billing data for the amount borne by the other company, which is the order amount multiplied by the equity ratio of the other company, and obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the company's equity ratio, and accounting for the item in the construction order data if the acquired asset accounting flag does not indicate asset accounting, and accounting for the item in the construction order data if the acquired asset accounting flag indicates asset accounting.

According to one aspect of the present invention, the accounting processing means may create journal entry data for the item of the construction order data if the acquired asset accounting flag indicates that the item is not to be accounted for as an asset.

According to one aspect of the present invention, the accounting processing means may create asset data if the acquired asset accounting flag indicates asset accounting.

According to one aspect of the present invention, in the construction accounting category master, if the accounting category is an asset, the asset accounting flag may be set to "asset accounting," and if the accounting category is a repair cost, the asset accounting flag may be set to "not asset accounting."

In order to solve the above-mentioned problems and achieve the object, the present invention provides an asset management method for managing properties jointly owned by a company and another company, which is executed by an information processing device equipped with a control unit, and in which the control unit is configured to be able to access an ownership ratio master in which the ownership ratios of the company and other companies are registered for each property, and a construction accounting classification master in which an accounting classification and an asset accounting flag specifying whether or not to record the property as an asset are associated and registered, and an order processing step executed by the control unit to create construction order data including the construction number, property, accounting classification, item, contractor, and order amount when placing an order for construction work, and a payment number, property, item, contractor, order amount, and payment number, based on the construction order data when the construction work is completed. The system is characterized by including a payment processing step of creating payment data including the amount, and an accounting processing step of obtaining the equity ratios of the company and other companies from the equity ratio master using the item in the construction order data as a key, and for the other companies' portion, creating billing data for the amount borne by the other companies, which is the order amount multiplied by the equity ratio of the other companies, and obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the company's equity ratio, and accounting for the item in the construction order data if the acquired asset accounting flag does not indicate asset accounting, and accounting for the item in the construction order data if the acquired asset accounting flag indicates asset accounting.

In order to solve the above-mentioned problems and achieve the object, the present invention provides an asset management program for managing properties jointly owned by a company and another company, which is executed by an information processing device having a control unit, and the control unit is configured to be able to access an ownership ratio master in which the ownership ratios of the company and other companies are registered for each property, and a construction accounting classification master in which an accounting classification and an asset accounting flag specifying whether or not to record the property as an asset are associated and registered, and the control unit has an order processing step in which, when placing an order for construction work, construction order data including the construction number, property, accounting classification, item, supplier, and order amount is created, and, when construction work is completed, payment data including the payment number, property, item, payee, and order amount is created based on the construction order data. and an accounting processing step of obtaining the equity ratios of the company and other companies from the equity ratio master using the item in the construction order data as a key, and for the other companies' portion, creating billing data for the amount borne by the other company, which is the order amount multiplied by the equity ratio of the other company, and obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the company's equity ratio, and if the acquired asset accounting flag does not indicate asset accounting, accounting for the item in the construction order data as an expense, and if the acquired asset accounting flag indicates asset accounting, accounting for the item in the construction order data as an asset.

The present invention has the effect of reducing the administrative effort required to manage the company's own assets and other companies' assets when construction costs are incurred for a property jointly owned with another owner.

FIG. 1 is a diagram showing a processing image of an asset management device according to the present embodiment. FIG. 2 is a block diagram showing an example of the configuration of the asset management device according to the present embodiment. FIG. 3 is a diagram illustrating an example of the configuration of the property master. FIG. 4 is a diagram showing an example of the configuration of the supplier master. FIG. 5 is a diagram showing an example of the configuration of the ownership ratio master. FIG. 6 is a diagram showing an example of the configuration of the construction appropriation category master. FIG. 7 is a diagram showing an example of the configuration of the item code master. FIG. 8 is a diagram illustrating a flow of the entire process of the control unit of the asset management device according to the present embodiment. FIG. 9 is a diagram for explaining a specific example of the process of the control unit of the asset management device according to the present embodiment. FIG. 10 is a diagram for explaining a specific example of the process of the control unit of the asset management device according to the present embodiment. FIG. 11 is a diagram for explaining a specific example of the process of the control unit of the asset management apparatus according to the present embodiment.

The embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
For example, when a property is managed by a building management company and is jointly owned with another owner, it is necessary to manage both the company's own assets and the other company's assets separately.

Previously, when repair work or the like occurred on such properties, there were two problems: (1) After grasping the construction information, obtaining the information necessary for accounting and making the decision to account for it required a lot of administrative work. (2) Sharing construction information between departments and bases was cumbersome. Specifically, when construction work occurred on a managed property, processing had to be carried out based on a large amount of information, such as the property's ownership interest information, construction information, and information necessary for asset management. However, until now, this information was managed by different departments and systems, which made sharing information cumbersome and required a lot of administrative work.

In this embodiment, when repair work or the like occurs for a jointly owned property, the system automatically determines whether the expenses paid by the company are assets or expenses, and manages the expenses paid by other companies as advance payments and later bills the other companies, thereby reducing the administrative work involved in managing the company's assets and other companies' assets when construction costs occur for a property jointly owned with another owner. More specifically, the system automatically determines whether the expenses paid by the company are assets or expenses, and connects them to payment and asset management operations, while the expenses paid by other companies are managed as advance payments and later connected to billing operations for the other companies, allowing for seamless integration.

Figure 1 is a diagram showing a processing image of the asset management device of this embodiment. In Figure 1, for example, for property A, the PM company (our company) has a 60% stake, and XX Real Estate (another company) has a 40% stake. Construction work is ordered for property A (maintenance costs of 1 million yen). When construction is completed, the maintenance costs of 1 million yen are paid. By referencing the equity information for property A, the system determines the company's share of the construction costs, setting them at 600,000 yen for the company's share and 400,000 yen for the other company's share. The company's share of the 600,000 yen is expensed as repair costs or capitalized as a capital expenditure. The other company's share of the 400,000 yen is charged to XX Real Estate.

The asset management device of this embodiment is widely applicable to asset management companies that manage jointly owned properties, and is widely applicable, for example, to real estate management companies (e.g., PM companies) that own and manage real estate.

2. Configuration
An example of the configuration of the asset management device according to this embodiment will be described with reference to Fig. 2. Fig. 2 is a block diagram showing an example of the configuration of the asset management device.

The asset management device 100 is a commercially available desktop personal computer. Note that the asset management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

The asset management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit included in the asset management device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the asset management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the asset management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work in cooperation with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like.

The storage unit 106 includes a property master 106a, a customer master 106b, an ownership ratio master 106c, a construction appropriation category master 106d, an item code master 106e, and a data file 106f. Figure 3 is a diagram showing an example of the configuration of the property master 106a. Figure 4 is a diagram showing an example of the configuration of the customer master 106b. Figure 5 is a diagram showing an example of the configuration of the ownership ratio master 106c. Figure 6 is a diagram showing an example of the configuration of the construction appropriation category master 106d. Figure 7 is a diagram showing an example of the configuration of the item code master 106e.

As shown in FIG. 3, the property master 106a can be configured as a table in which property codes and property names are associated and registered. The property master 106a is referenced when converting property codes and property names. In the example shown in FIG. 3, the first line contains the property code "B001" and the property name "Property A."

As shown in FIG. 4, the customer master 106b can be configured as a table in which customer codes and customer names are associated and registered. The customer master 106b is referenced when converting customer codes and customer names. In the example shown in FIG. 4, the first line has customer code "T000001" and customer name "ABC Maintenance", the second line has customer code "T000002" and customer name "F Real Estate", and the third line has customer code "9999999" and customer name "our company".

As shown in FIG. 5, the equity ratio master 106c can be configured as a table in which equity ratio codes, property codes, client codes, and ratios (equity ratio %) are associated and registered. In the example shown in FIG. 5, the first line has equity ratio code "A", property code "B001", client code "9999999: our company", and ratio "60", while the second line has equity ratio code "A", property code "B001", client code "T000002: F Real Estate", and ratio "40". It is also possible to set a different equity ratio code for the equity ratio, and to set different equity ratios for different clients, or different equity ratios for the same client. The equity ratio set when ordering the construction work is referenced for the ratio of the company's and other companies' share.

The construction accounting category master 106d can be configured as a table in which accounting category codes, accounting category names, and asset accounting flags are associated and registered, as shown in FIG. 6. In the example shown in FIG. 6, the first line has an accounting category code of "S", an accounting category name of "asset", and an asset accounting flag of "asset", and the second line has an accounting category code of "H", an accounting category name of "repair cost", and an asset accounting flag of "not asset".

As shown in FIG. 7, the item code master 106e can be configured as a table in which item codes and item names are associated and registered. The item code master 106e is referenced when converting item codes and item names. In the example shown in FIG. 7, the first line has the item code "K0001" and the item name "Maintenance costs."

Data file 106f is a file for storing various data such as construction order data, payment data, billing data, accounting data, asset data, etc.

The construction order data may include the construction number, property code, accounting category code, item code, supplier code, order amount, and ownership ratio code.

Payment data may include payment number, property code, item code, payee code, payment amount, and ownership ratio code.

The billing data may include billing number, property code, item code, billing destination code, billing amount, and ownership ratio code.

The journal entry data may include the document number, debit item, debit amount, credit item, and credit amount.

Asset data may include asset number and acquisition cost.

Returning to FIG. 2, the control unit 102 is a CPU or the like that provides overall control of the asset management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

The control unit 102 is configured to be able to access the property master 106a, client master 106b, ownership ratio master 106c, construction accounting category master 106d, item code master 106e, and data file 106f stored in the memory unit 106. These master files may be provided in other locations (e.g., server 200) as long as they are accessible by the control unit 102.

The control unit 102, in terms of its functional concept, comprises a master maintenance unit 102a, an order processing unit 102b, a payment processing unit 102c, an accounting processing unit 102d, and a screen display control unit 102e.

The master maintenance unit 102a, for example, sets data by editing the property master 106a, client master 106b, ownership ratio master 106c, construction accounting category master 106d, and item code master 106e, such as by inputting, adding, deleting, or changing data, in response to the operator's operations on the master maintenance screen displayed on the monitor 114.

The order processing unit 102b creates construction order data including the construction number, item, accounting category, item, supplier, and order amount when placing an order for construction work, for example, in response to the operator's operation on the order input screen displayed on the monitor 114, and registers the data in the data file 106f.

The payment processing unit 102c creates payment data including the payment number, property, item, payee, and payment amount based on the construction order data at the time of completion of the construction work, for example, in response to the operator's operation on the payment input screen displayed on the monitor 114, and registers the data in the data file 106f.

The accounting processing unit 102d obtains the equity ratios of the company and other companies from the equity ratio master 106c using the item in the construction order data as a key, and for the other companies, creates billing data for the amount borne by the other companies, which is the order amount multiplied by the equity ratio of the other companies, and registers this in the data file 106f. For the company, it obtains an asset accounting flag from the construction accounting category master 106d using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the company's equity ratio. If the acquired asset accounting flag does not indicate asset accounting, the item in the construction order data is expensed, and if the acquired asset accounting flag indicates asset accounting, it is assetized.

If the acquired asset accounting flag indicates that the item is not to be accounted for as an asset, the accounting processing unit 102d may create journal entry data for the construction order data item and register the data in the data file 106f.

If the acquired asset recording flag indicates asset recording, the recording processing unit 102d may create asset data and register it in the data file 106f.

In the construction accounting category master 106d, if the accounting category is an asset, the asset accounting flag may be set to "account for asset," and if the accounting category is a repair cost, the asset accounting flag may be set to "do not account for asset."

The screen display control unit 102e controls, for example, the display of various screens (e.g., master maintenance screen, order input screen, payment input screen, etc.) displayed on the monitor 114 and the acceptance of input therefor.

3. Specific Examples
2 to 11, a specific example of the processing of the control unit 102 of the asset management apparatus 100 according to the present embodiment will be described.

(3-1. Overall processing)
8 is a diagram showing a flow for explaining the overall processing flow of the control unit 102 of the asset management apparatus 100 according to the present embodiment. The overall processing flow of the asset management apparatus 100 according to the present embodiment will be described with reference to FIG.

In FIG. 8, the master maintenance unit 102a executes master maintenance processing (step S1). Specifically, in the master maintenance processing, the master maintenance unit 102a sets data in the property master 106a, the client master 106b, the ownership ratio master 106c, the construction accounting category master 106d, and the item code master 106e, for example, in response to an operator's operation on the master maintenance screen displayed on the monitor 114.

The order processing unit 102b executes the order processing (step S2). Specifically, the order processing unit 102b creates construction order data including the construction number, object, accounting category, item, contractor, and order amount at the time of placing an order for construction work, for example, in response to the operator's operation on the order input screen displayed on the monitor 114, and registers the data in the data file 106f.

The payment processing unit 102c executes the payment process (step S3). Specifically, in the payment process, the payment processing unit 102c creates payment data including the payment number, property, item, payee, and payment amount based on the construction order data at the time of construction completion in response to, for example, the operator's operation on the payment input screen displayed on the monitor 114, and registers the data in the data file 106f.

The accounting processing unit 102d executes the accounting process (step S4). Specifically, in the accounting process, the accounting processing unit 102d uses the property in the construction order data as a key to obtain the equity ratios of the company and the other company from the equity ratio master 106c, and for the other company, creates billing data for the amount borne by the other company, which is the order amount multiplied by the equity ratio of the other company, and registers this in the data file 106f. For the company, the accounting processing unit 102d uses the accounting category of the construction order data as a key to obtain an asset accounting flag from the construction accounting category master 106d for the amount borne by the company, which is the order amount multiplied by the company's equity ratio. If the acquired asset accounting flag indicates that the item in the construction order data should not be accounted for as an asset, the item is accounted for as an expense, and if the acquired asset accounting flag indicates that the item should be accounted for as an asset, the item is accounted for as an asset.

If the acquired asset accounting flag indicates that the item is not to be accounted for as an asset, the accounting processing unit 102d may create journal entry data for the construction order data item and register the data in the data file 106f.

If the acquired asset recording flag indicates asset recording, the recording processing unit 102d may create asset data and register it in the data file 106f.

(3-2. Specific examples)
9 to 11 are diagrams for explaining a specific example of the processing of the control unit 102 of the asset management device 100 according to the present embodiment. A specific example of the processing of the control unit 102 of the asset management device 100 according to the present embodiment will be explained with reference to Figs. 9 to 11. In the following explanation, explanation will be given using the example master data of Figs. 3 to 7. In the following explanation, the unit of monetary amount will all be "yen (￥)" and the notation will be omitted.

(Pattern 1: When recording expenses based on the company's own equity)
Pattern 1 (when recording the company's share as an expense) will be described with reference to Figure 9. Figure 9(A) is a diagram showing a processing flow. Steps corresponding to the processing in Figure 8 are given the same step numbers. Figure 9(B) shows sample data of construction order data, Figure 9(C) shows sample data of payment data, Figure 9(D) shows sample data of journal entry data, and Figure 9(E) shows sample data of invoice data.

In FIG. 9(A), the order processing unit 102b creates the construction order data shown in FIG. 9(B) when placing an order for construction (step S2). In the example of the construction order data shown in FIG. 9(B), the data is: construction "NOK1-1", property code "B001: Property A", accounting classification code "H: Repair costs", item code "K0001: Maintenance costs", contractor code "T000001: ABC Maintenance", order amount "1,000,000", and ownership ratio code "A: Our company 60, other company 40".

Upon completion of the work, the payment processing unit 102c creates payment data as shown in FIG. 9(C) based on the work order data (step S3). In the example of payment data shown in FIG. 9(C), the payment number is "K1-1", property code is "B001: Property A", item code is "K0001: Maintenance costs", payee code is "T000001: ABC maintenance", payment amount is "1,000,000", and ownership ratio code is "A: Our company 60, other company 40".

The accounting processing unit 102d executes accounting processing (step S4). Specifically, using the property in the construction order data as a key, it obtains the ownership ratios of the company and the other company (F Real Estate), "60%" and "40%, " from the ownership ratio master 106c in FIG. 5.

For the company's share, the company's share of the cost "600,000", calculated by multiplying the order amount "1,000,000" by the company's equity ratio of "60%", is obtained by obtaining the asset accounting flag "Do not account for assets" from the construction accounting category master 106d in Figure 6 using the accounting category "H: Repair costs" in the construction order data as a key. Since the asset accounting flag is "Do not account for assets", the cost is expensed as repair costs, and journal entry data such as that shown in Figure 9 (D) is created. In the example of journal entry data shown in Figure 9 (D), the first line has the document number "D1", the debit item "Maintenance costs", the debit amount "600,000", the credit item "Accounts payable", and the credit amount "600,000".

As for the portion of the other company, the billing data shown in Figure 9 (E) is created for the other company's share of the cost, which is calculated by multiplying the order amount, "1,000,000," by the other company's share of the cost, "400,000," and billing the other company's share of the cost. The example of the billing data shown in Figure 9 (E) has the billing number "K1-1," property code "B001: Property A," item code "K0001: Maintenance costs," billing destination code "T000002: Real Estate F," billing amount "400,000," and share of the cost code "A: Our company 60, Other company 40."

(Pattern 2: When recording your own equity as an asset)
Pattern 2 (when the company's share is recorded as an asset) will be described with reference to Figure 10. Figure 10 (A) is a diagram showing a processing flow. Steps corresponding to the processing in Figure 8 are given the same step numbers. Figure 10 (B) shows sample data of construction order data, Figure 10 (C) shows sample data of payment data, Figure 10 (D) shows sample data of asset data, and Figure 10 (E) shows sample data of invoice data.

In FIG. 10(A), the order processing unit 102b creates the construction order data shown in FIG. 10(B) when placing an order for construction (step S2). In the example of the construction order data shown in FIG. 10(B), the data is: construction "NOK1-1", property code "B001: property A", accounting classification code "S: asset", item code "K0001: maintenance cost", payee code "T000001: ABC maintenance", payment amount "1,000,000", and ownership ratio code "A: our company 60, other company 40".

Upon completion of the work, the payment processing unit 102c creates payment data as shown in FIG. 10(C) based on the work order data (step S3). The payment data shown in FIG. 10(C) is the same as that shown in FIG. 9(C).

The accounting processing unit 102d executes accounting processing (step S4). Specifically, using the object in the construction order data as a key, it obtains the equity ratios of the company and the other company, "60%" and "40%, respectively," from the equity ratio master 106c in FIG. 5.

For the company's share, the company's share of the cost, "600,000", calculated by multiplying the order amount, "1,000,000", by the company's equity ratio, "60%, is obtained. Using the construction order data accounting category, "S: Asset", as the key, the asset accounting flag, "Account as an asset", is obtained from the construction accounting category master 106d in Figure 6. Since the asset accounting flag is "Account as an asset", the amount is accounted for as a capital expenditure, and asset data such as that shown in Figure 10 (D) is created. In the example of asset data shown in Figure 10 (D), the asset number is "S1" and the acquisition price is "600,000".

As for the portion of the other company's expenses, billing data such as that shown in Figure 10 (E) is created for the other company's share of the cost, calculated by multiplying the order amount "1,000,000" by the other company's share of the cost, "400,000," and the other company's share of the cost is billed. The payment data shown in Figure 10 (E) is the same as that shown in Figure 9 (E).

(Pattern 3: When recording your company's share as both an asset and an expense)
Pattern 3 (when the company's share is recorded as an asset and an expense) will be described with reference to Figure 11. Figure 11 (A) is a diagram showing a processing flow. Steps corresponding to the processing in Figure 8 are given the same step numbers. Figure 11 (B) shows sample data of construction order data, Figure 11 (C) shows sample data of payment data, Figure 11 (D) shows sample data of journal entry data, Figure 11 (E) shows sample data of asset data, and Figure 11 (F) shows sample data of invoice data.

In FIG. 11(A), the order processing unit 102b creates the construction order data shown in FIG. 11(B) when placing an order for construction (step S2). In the example of the construction order data shown in FIG. 11(B), the first line is construction "NOK1-1", property code "B001: Property A", accounting classification code "H: Repair cost", item code "K0001: Maintenance cost", payee code "T000001: ABC maintenance", payment amount "600,000", and equity ratio code "A: Company 60 Other company 40", and the second line is construction "NOK1-1", property code "B001: Property A", accounting classification code "S: Asset", item code "K0001: Maintenance cost", payee code "T000001: ABC maintenance", payment amount "400,000", and equity ratio code "A: Company 60 Other company 40".

Upon completion of the work, the payment processing unit 102c creates payment data as shown in FIG. 11(C) based on the work order data (step S3). The payment data shown in FIG. 11(C) is the same as that shown in FIG. 9(C).

The accounting processing unit 102d executes accounting processing (step S4). Specifically, using the object in the construction order data as a key, it obtains the equity ratios of the company and the other company, "60%" and "40%, respectively," from the equity ratio master 106c in FIG. 5.

For the company's share, the company's share of the cost "360,000" is calculated by multiplying the order amount "600,000" on the first line of the construction order data by the company's equity ratio of "60%". Using the accounting category "H: Repair costs" as a key, the asset accounting flag "Do not account as an asset" is obtained from the construction accounting category master 106d in FIG. 6, and this is expensed as repair costs, creating journal entry data as shown in FIG. 11(D). In the example of journal entry data shown in FIG. 11(D), the first line has the document number "D1", debit item "Maintenance costs", debit amount "360,000", credit item "Accounts payable", and credit amount "360,000".

For the company's share of the cost "240,000" calculated by multiplying the order amount "400,000" in the second line of the construction order data by the company's equity ratio of "60%", the asset accounting flag "Account as an asset" is obtained from the construction accounting category master 106d in Figure 6 using the accounting category "S: Asset" of the construction order data as a key, and the asset is accounted for as a capital expenditure, creating asset data as shown in Figure 11 (E). In the example of asset data shown in Figure 11 (E), the asset number is "S1" and the acquisition price is "240,000".

As for the portion to be paid by the other company, the billing data shown in Figure 11 (F) is created for the other company's share of the cost, calculated by multiplying the order amount "1,000,000 (= 600,000 + 400,000)" by the other company's share of the cost, "400,000," and the other company's share of the cost is billed. The billing data shown in Figure 11 (F) is the same as that in Figure 9 (E).

As described above, according to this embodiment, there is an equity ratio master 106c in which the equity ratio of the company and other companies is registered for each property, a construction accounting category master 106d in which an accounting category and an asset accounting flag specifying whether or not to account for an asset are registered in association with each other, an order processing unit 102b that creates construction order data including the construction number, property, accounting category, item, contractor, and order amount when ordering construction, a payment processing unit 1002c that creates payment data including the payment number, property, item, contractor, and order amount based on the construction order data when construction is completed, and a property in the construction order data is used as a key to obtain the equity ratio of the company and other companies from the equity ratio master 106c, and for the other companies' shares, a payment processing unit 1002c that generates payment data including the payment number, property, item, contractor, and order amount based on the construction order data. It creates billing data for the amount borne by the other company, which is the order amount multiplied by the equity ratio of the other company, and for the company's own portion, it uses the accounting category of the construction order data as a key to obtain an asset accounting flag from the construction accounting category master 106d for the company's own portion, which is the order amount multiplied by the company's equity ratio, and if the acquired asset accounting flag does not indicate asset accounting, it accounts for the construction order data item as an expense, and if the acquired asset accounting flag indicates asset accounting, it accounts for the asset. Therefore, when construction costs are incurred for a property jointly owned with another owner, it is possible to reduce the administrative effort required to manage the company's assets and the other company's assets.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

5. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including search conditions and other parameters, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the asset management device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the asset management device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the asset management device 100 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the asset management device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, and may also be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The asset management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The asset management device 100 may also be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

REFERENCE SIGNS LIST 100 Asset management device 102 Control unit 102a Master maintenance unit 102b Order processing unit 102c Payment processing unit 102d Accounting processing unit 102e Screen display control unit 104 Communication interface unit 106 Storage unit 106a Property master 106b Customer master 106c Ownership ratio master 106d Construction accounting category master 106e Item code master 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (6)

An asset management device for managing properties jointly owned by a company and another company, the asset management device comprising:
The control unit is
For each property, there is an ownership ratio master that registers the ownership ratio of our company and other companies,
A construction work appropriation classification master in which an appropriation classification is associated with an asset appropriation flag that specifies whether or not to appropriate the construction work as an asset;
is configured to be accessible to
an order processing means for creating construction order data including a construction number, an object, a classification, an item, a contractor, and an order amount when placing an order for construction;
a payment processing means for generating payment data including a payment number, an object, an item, a payee, and an order amount based on the construction order data upon completion of the construction work;
an accounting processing means for obtaining the equity ratios of the company and other companies from the equity ratio master using the object of the construction order data as a key, and for the other companies' portion, creating billing data for the amount borne by the other companies, which is the order amount multiplied by the equity ratio of the other companies, and for the company's portion, obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the company's equity ratio, and if the acquired asset accounting flag does not indicate asset accounting, accounting for the item of the construction order data as an expense, and if the acquired asset accounting flag indicates asset accounting, accounting for an asset;
An asset management device comprising: The asset management device according to claim 1, characterized in that the accounting processing means creates journal entry data for the item of the construction order data when the acquired asset accounting flag indicates that the item is not to be accounted for as an asset. The asset management device according to claim 1 or 2, characterized in that the accounting processing means creates asset data if the acquired asset accounting flag indicates asset accounting. An asset management device according to any one of claims 1 to 3, characterized in that in the construction accounting category master, if the accounting category is an asset, the asset accounting flag is set to "asset accounting", and if the accounting category is a repair cost, the asset accounting flag is set to "not asset accounting". An asset management method for managing a property jointly owned by a company and another company, the method being executed by an information processing device having a control unit,
The control unit is
For each property, there is an ownership ratio master that registers the ownership ratio of our company and other companies,
A construction work appropriation classification master in which an appropriation classification is associated with an asset appropriation flag that specifies whether or not to appropriate the construction work as an asset;
is configured to be accessible to
Executed in the control unit:
An order processing process for creating construction order data including the construction number, object, accounting category, item, contractor, and order amount when placing an order for construction work;
a payment processing step of creating payment data including a payment number, an object, an item, a payee, and an order amount based on the construction order data upon completion of the construction;
an accounting process step of obtaining the equity ratios of the company and other companies from the equity ratio master using the property in the construction order data as a key, and for the other companies' portion, creating billing data for the amount borne by the other companies, which is the order amount multiplied by the equity ratio of the other companies, and obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the equity ratio of the company, and if the acquired asset accounting flag does not indicate asset accounting, accounting for the item in the construction order data as an expense, and if the acquired asset accounting flag indicates asset accounting, accounting for the item in the construction order data as an asset;
13. An asset management method comprising: An asset management program for managing properties jointly owned by a company and another company, the program being executed by an information processing device having a control unit,
The control unit is
For each property, there is an ownership ratio master that registers the ownership ratio of our company and other companies,
A construction work appropriation classification master in which an appropriation classification is associated with an asset appropriation flag that specifies whether or not to appropriate the construction work as an asset;
is configured to be accessible to
In the control unit,
An order processing process for creating construction order data including the construction number, object, accounting category, item, contractor, and order amount when placing an order for construction work;
a payment processing step of creating payment data including a payment number, an object, an item, a payee, and an order amount based on the construction order data upon completion of the construction;
an accounting process step of obtaining the equity ratios of the company and other companies from the equity ratio master using the property in the construction order data as a key, and for the other companies' portion, creating billing data for the amount borne by the other companies, which is the order amount multiplied by the equity ratio of the other companies, and obtaining an asset accounting flag from the construction accounting category master using the accounting category of the construction order data as a key for the amount borne by the company, which is the order amount multiplied by the equity ratio of the company, and if the acquired asset accounting flag does not indicate asset accounting, accounting for the item in the construction order data as an expense, and if the acquired asset accounting flag indicates asset accounting, accounting for the item in the construction order data as an asset;
Asset management program to implement.

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