JP7543032B2 - Business support device, business support program, and business support method - Google Patents

Description

The present invention relates to a business support device, a business support program, and a business support method.

Conventionally, a business support device has been used to support the work of operators who record revenue. In this business support device, cost information including the cost amount linked to the contract details and sales information including the sales amount are registered separately. Therefore, the operator creates accounting information by referring to this cost information and sales information separately.

Patent Document 1 describes the creation of journal entry data related to costs incurred at the time of sales, journal entry data related to provisional costs for the month of sales, and reversal journal entry data for canceling journal entry data related to accumulated unrealized costs and accumulated estimated costs.

JP 2019-079233 A

In the case of agent transactions, when preparing accounting information, it is required to offset the cost amount with the sales amount and record the revenue as the net sales amount. On the other hand, in the case of principal transactions, it is not required to offset the cost amount with the sales amount when preparing accounting information, and the sales amount is recorded as revenue. As a result, when principal transactions and agent transactions are mixed, the operator preparing the accounting information must carry out different processing depending on whether the contract details are principal transactions or agent transactions, which is time-consuming.

The present invention has been made in consideration of the above, and aims to provide a business support device, a business support program, and a business support method that can reduce the burden on an operator who creates accounting entries when principal transactions and agent transactions are mixed.

In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention is a business support device equipped with a control unit, and the control unit is equipped with a journal entry creation means for creating journal entry information based on contract information including a contract amount for each contract detail and for which identification information for identifying whether it is an agent transaction or a principal transaction can be set for each detail, cost information including a cost amount for each detail and by cost classification, and sales information including a sales amount for each detail, in accordance with the setting state of the identification information, and the journal entry creation means creates sales journal entry information and cost journal entry information for the details related to agent transactions , and shows a net sales amount which is the difference between a total cost amount obtained by aggregating the cost amount for each detail based on a contract number and a contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and creates offsetting journal entry information to offset the sales amount with an amount added to the total cost amount, and creates only sales journal entry information and cost journal entry information for the details related to principal transactions.

In addition, in the business support device according to the present invention, the identification information may be an agent transaction flag that identifies whether the transaction is an agent transaction or a principal transaction.

In addition, in the business support device according to the present invention, the control unit may further include a list output control means for outputting an agent transaction confirmation list, which is a document that outputs only the details corresponding to the agent transaction, based on the journal entry information.

In addition, the business support program of the present invention includes a journal entry creation step for creating journal entry information based on contract information including a contract amount for each contract detail and for which identification information for identifying whether the transaction is an agent transaction or a principal transaction can be set for each detail, cost information including a cost amount for each detail and by cost classification, and sales information including a sales amount for each detail, in accordance with the setting state of the identification information, to be executed by a control unit of a business support device equipped with a control unit, and the journal entry creation step creates sales journal entry information and cost journal entry information for the details relating to agent transactions, and shows a net sales amount which is the difference between a total cost amount obtained by aggregating the cost amount for each detail based on a contract number and a contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and creates offsetting journal entry information to offset the sales amount with an amount obtained by adding the total cost amount to the total cost amount, and creates only sales journal entry information and cost journal entry information for the details relating to principal transactions.

The business support method according to the present invention further includes a journal entry creation step executed by a control unit of the business support device as journal entry creation means , which creates journal entry information based on contract information including contract amounts by contract details and in which identification information for identifying whether the transaction is an agent transaction or a principal transaction can be set by the details, cost information including cost amounts by the details and by cost classification, and sales information including sales amounts by the details, in accordance with the setting state of the identification information, and the journal entry creation means, in the journal entry creation step, creates sales journal entry information and cost journal entry information for the details relating to agent transactions, and shows a net sales amount which is the difference between a total cost amount obtained by aggregating cost amounts for each detail based on a contract number and a contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and creates offsetting journal entry information to offset the sales amount with an amount obtained by adding the total cost amount to the total cost amount, and creates only sales journal entry information and cost journal entry information for the details relating to principal transactions.

The present invention has the effect of reducing the burden on operators who prepare accounting entries when principal and agent transactions are mixed.

FIG. 1 is a diagram illustrating an example of a configuration of a task support device. FIG. 2 is a diagram showing an example of a data structure of the contract information data. FIG. 3 is a diagram showing an example of a data configuration of the cost information data. FIG. 4 is a diagram showing an example of a data configuration of sales information data. FIG. 5 is a flowchart illustrating an example of a procedure of a process executed by the task assistance device. FIG. 6 is a flowchart illustrating an example of a procedure for a journal entry creation process. FIG. 7 is a diagram showing an example of the agent transaction confirmation list. FIG. 8 is a diagram showing an example of sales journal information. FIG. 9 is a diagram showing an example of cost journal information. FIG. 10 is a diagram showing an example of a method for referencing the proxy flag.

Below, an embodiment of a business support device, a business support program, and a business support method according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the present embodiment.

[1. Configuration]
An example of the configuration of a task support device according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a diagram showing an example of the configuration of a task support device.

The business support device 100 supports the work of operators who record revenue. Revenue is a mixture of revenue from principal transactions and revenue from agent transactions. Note that a principal transaction refers to a transaction in which a business provides a specified good or service to a customer, and in a principal transaction, revenue is recorded as the total amount of revenue. In contrast, an agent transaction refers to a transaction in which a business arranges for a specified good or service to be provided to a customer by another business, and in an agent transaction, revenue is recorded as the net amount obtained by deducting expenses from the total amount of revenue.

The business support device 100 is a commercially available desktop personal computer. Note that the business support 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 business support 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 business support 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 business support 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 business support 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). The data stored in the memory unit 106 may be stored in the server 200, for example.

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 instructions 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 memory unit 106 includes contract information data 106a (see FIG. 2) that includes contract amounts by contract details, cost information data 106b (see FIG. 3) that includes cost amounts by details and cost classification, and sales information data 106c (see FIG. 4) that includes sales amounts by details.

The control unit 102 is a CPU or the like that performs overall control of the business support 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 conceptually includes a contract information registration unit 102a, a cost information registration unit 102b, a sales information registration unit 102c, a journal entry creation unit 102d, and a list output control unit 102e.

The contract information registration unit 102a is an information processing means that registers contract information data 106a, in which the contract amount is associated with a contract detail number, in the storage unit 106. The contract information registration unit 102a is also an information processing means that includes an agent transaction flag, which is identification information for identifying whether the transaction is an agent transaction or a principal transaction, in the contract information data 106a, in association with the contract detail number, and registers the resulting data in the storage unit 106.

The cost information registration unit 102b is an information processing means that registers cost information data 106b in the memory unit 106, in which the cost amount and cost classification are associated with the contract detail number.

The sales information registration unit 102c is an information processing means that registers sales information data 106c, which associates sales amounts with contract detail numbers, in the storage unit 106.

The journal entry creation unit 102d is an information processing means that creates journal entry information based on the contract information data 106a, cost information data 106b, and sales information data 106c, in accordance with the setting state of the agent flag, which is identification information. For details related to agent transactions, the journal entry creation unit 102d creates sales journal entry information and cost journal entry information, and also creates offsetting journal entry information for offsetting the total cost amount against sales, based on the total cost amount calculated by tabulating the cost amount by detail. On the other hand, for details related to principal transactions, the journal entry creation unit 102d creates only sales journal entry information and cost journal entry information.

The list output control unit 102e is an information processing means that outputs a transaction list based on the journal entry information created by the journal entry creation unit 102d. Specifically, the list output control unit 102e outputs the agent transaction confirmation list shown in FIG. 5. This agent transaction confirmation list is a document that outputs only the contract details (contract detail numbers "001" and "002") corresponding to the agent transaction. The list output control unit 102e may also output a principal transaction confirmation list, which is a document that outputs only the contract details (contract detail number "003") corresponding to the principal transaction.

2. Specific examples of processing
Here, a specific example of the process executed by the task assistance device 100 will be described with reference to FIGS.

This explanation describes the process by which the business support device 100 records revenue when revenue from principal transactions and revenue from agent transactions are mixed.

[S1: Contract information registration]
Based on the input from the operator, the contract information registration unit 102a registers the contract information data 106a in the storage unit 106. The contract information data 106a includes a contract detail number, a contract amount, and an agent transaction flag which is identification information for identifying whether the transaction corresponding to the contract detail number is an agent transaction or a principal transaction (see FIG. 2).

[S2: Cost information registration]
Based on the input by the operator, the cost information registration unit 102b registers the cost information data 106b in the storage unit 106. The cost information data 106b includes the cost amount and the contract detail number of the contract information data 106a corresponding to this transaction (see FIG. 3).

[S3: Sales information registration]
Based on the operator's input, the sales information registration unit 102c registers the sales information data 106c in the storage unit 106. The sales information data 106c includes the sales amount and the contract detail number of the contract information data 106a corresponding to this transaction (see FIG. 4).

[S4: Journal entry creation]
The journal entry preparation unit 102d prepares journal information by referring to the contract information data 106a, the cost information data 106b, and the sales information data 106c. A specific example of the process executed by the journal entry preparation unit 102d will be described with reference to FIGS.

[S11: Create sales journal entry]
The journal entry preparation unit 102d prepares sales journal information (see FIG. 8). The sales journal information includes contract detail numbers and sales amounts for each contract detail number.

[S12: Cost journal entry creation]
The journal entry preparation unit 102d prepares cost journal information (see FIG. 9). The cost journal information includes contract detail numbers, and cost classifications and cost amounts for each contract detail number.

[S13: Determination of Proxy Transaction]
The journal entry preparation unit 102d determines whether or not a transaction is an agent transaction for each contract detail number based on the agent transaction flag (see FIG. 10).

[S14: Create offsetting journal entry]
When the journal entry preparation unit 102d judges that the contract detail number is an agent transaction (S13: Yes), it creates offset journal entry information for offsetting the total cost amount calculated by tallying the cost amount by item for that contract detail number with the sales amount. Specifically, the journal entry preparation unit 102d creates an offset journal entry for the contract detail number "001" with the sales amount of 1,800,000 yen (see FIG. 8) and the cost amount of 500,000 yen (see FIG. 9) as the net sales amount of 1,300,000 yen as the revenue (see FIG. 5). Similarly, the journal entry preparation unit 102d creates an offset journal entry for the contract detail number "002" with the sales amount of 80,000 yen (see FIG. 8) and the cost amount of 60,000 yen (see FIG. 9) as the net sales amount of 20,000 yen as the revenue (see FIG. 5).

[S5: List output]
The list output control unit 102e outputs an agent transaction confirmation list based on the journal entry information created by the journal entry creation unit 102d (see FIG. 5).

As described above, according to this embodiment, whether or not to create offsetting journal information is automatically determined depending on the agent transaction flag, so the operator who creates the journal information does not need to perform different processing for each line item. As a result, when principal transactions and agent transactions are mixed, the burden on the operator who creates the journal information can be reduced.

3. 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 parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the business support 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 business support 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 includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the business support 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 business support 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, or may 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 business support 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 business support device 100 may 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.

The present invention is useful, for example, when recording revenue including principal and agent transactions (e.g., in the IT and construction industries).

100 Business support device 102 Control unit
102a Contract information registration unit
102b Cost information registration unit
102c Sales information registration section
102d Journal entry preparation department
102e List output control unit 104 Communication interface unit 106 Storage unit
106a Contract information data
106b Cost information data
106c Sales information data 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A business support device including a control unit,
The control unit is
a journal entry creation means for creating journal entry information in accordance with the setting state of the identification information based on contract information including a contract amount for each contract detail and capable of setting identification information for each of the details to identify whether the transaction is an agent transaction or a principal transaction, cost information including a cost amount for each of the details and for each cost classification, and sales information including a sales amount for each of the details,
The journal entry creation means includes:
For the details relating to the agent transaction, sales journal information and cost journal information are prepared, and a net sales amount is shown, which is the difference between the total cost amount obtained by aggregating the cost amount for each detail based on the contract number and contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and offsetting journal information is prepared to offset the sales amount with the amount added to the total cost amount;
For the details related to personal transactions, only sales journal information and cost journal information shall be prepared;
A business support device comprising: The identification information is
An agent transaction flag that identifies whether the transaction is an agent transaction or a principal transaction;
2. The business support device according to claim 1, The control unit is
a list output control means for outputting an agent transaction confirmation list, which is a document outputting only the details corresponding to the agent transaction, based on the journal information;
3. The business support device according to claim 1 or 2. To cause a control unit of a task support device to execute
a journal entry creation step for creating journal entry information based on contract information including a contract amount for each contract detail and in which identification information for identifying whether the transaction is an agent transaction or a principal transaction can be set for each of the details, cost information including a cost amount for each of the details and for each cost classification, and sales information including a sales amount for each of the details, in accordance with the setting state of the identification information;
The journal entry creation step includes:
For the details relating to the agent transaction, sales journal information and cost journal information are prepared, and a net sales amount is shown, which is the difference between the total cost amount obtained by aggregating the cost amount for each detail based on the contract number and contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and offsetting journal information is prepared to offset the sales amount with the amount added to the total cost amount;
For the details related to personal transactions, only sales journal information and cost journal information shall be prepared;
A business support program that features: A control unit of the business support device executes as a journal entry creation means ,
a journal entry creation step for creating journal entry information based on contract information including a contract amount for each contract detail and in which identification information for identifying whether the transaction is an agent transaction or a principal transaction can be set for each of the details, cost information including a cost amount for each of the details and for each cost classification, and sales information including a sales amount for each of the details, in accordance with the setting state of the identification information;
The journal entry creation means, in the journal entry creation step,
For the details relating to the agent transaction, sales journal information and cost journal information are prepared, and a net sales amount is shown, which is the difference between the total cost amount obtained by aggregating the cost amount for each detail based on the contract number and contract detail number and the sales amount corresponding to the contract number and contract detail number of the total cost amount, and offsetting journal information is prepared to offset the sales amount with the amount added to the total cost amount;
For the details related to personal transactions, only sales journal information and cost journal information shall be prepared;
A business support method comprising:

Images