JP7569288B2 - Inventory accounting management device, inventory accounting management method, and inventory accounting management program - Google Patents

Description

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

When registering inventory valuations on a system, it is common to use one inventory valuation unit price for each product. However, in the sake brewing industry, for example, when a product is returned, special accounting procedures are required to refund the liquor tax recorded at the time of shipment, and inventory valuations are carried out using complex categories for each product, such as good products, defective products, returned products, and semi-finished products.

In such cases, while the company's good and semi-finished products are valued using standard cost, defective and returned products (old products) cannot be sold as is and must be re-used as raw materials or the contents must be discarded, so they need to be valued at the cost of the contents (content cost). However, with the previous system, it was not possible to specify the product types that were to be subject to this valuation, so cost transfers for products that were not subject to this valuation occurred annually. This required extremely cumbersome accounting procedures such as manual calculation of content cost, annual transfers, and confirmation.

For these reasons, there is a demand for a system that can evaluate costs using two types of cost unit prices while distinguishing between varieties that use two types of cost unit prices and those that do not. Until now, such a system has not been known (Patent Document 1).

JP 2006-236018 A

The object of the present invention is therefore to provide a system that can perform cost evaluation using two types of cost unit prices while distinguishing between varieties that use two types of cost unit prices and those that do not.

In order to solve the above-mentioned problems and achieve the object, the inventory accounting management device of the present invention is an inventory accounting management device equipped with a control unit, the control unit comprising: a receiving means for receiving an instruction to create inventory valuation data; a target extraction means for extracting, after receiving the instruction to create inventory valuation data, inventory information relating to products belonging to a variety for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category, including product identifiers compiled in the inventory data, corresponding product category identifiers, and inventory quantities; and a target extraction means for extracting, for each of the extracted inventory information, a first unit cost price or a second unit cost price designated in advance for each product category identifier, based on the first unit cost price and the second unit cost price registered in advance for each product identifier. The method is characterized by comprising an inventory evaluation means for setting the first cost unit price or the second cost unit price as the evaluation unit price for each piece of inventory information according to the cost unit price category of either the first or second cost unit price, further multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information, and for each piece of inventory information that was not extracted, setting the first cost unit price registered in advance by product identifier as the evaluation unit price, further multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information, and for compiling all the inventory evaluation information to create inventory evaluation data.

The inventory accounting management device according to the present invention is characterized in that, after receiving an instruction to create inventory valuation data, the target extraction means extracts product information having a variety identifier identical to the previously specified variety identifier from product information by product including variety identifiers and product identifiers compiled in the product master based on a target variety master that compiles variety identifiers previously specified as varieties for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation, and further extracts inventory information having a product identifier identical to the product identifier in the extracted product information from inventory information by product and by product category including product identifiers compiled in the inventory data, corresponding product category identifiers, and inventory quantities.

In addition, the inventory accounting management device according to the present invention has an inventory evaluation means that, for each of the extracted inventory information, based on a product category master that summarizes product category information including a product category identifier and information regarding the corresponding cost unit price category, either the first cost unit price or the second cost unit price, and a product unit price master that summarizes product unit price information including a product identifier and the corresponding first cost unit price and second cost unit price, evaluates the first cost unit price or the second cost unit price in the product unit price information corresponding to the product identifier included in the inventory information as the evaluation unit price in accordance with information regarding the cost unit price category of the product category information corresponding to the product category identifier included in the inventory information. , and furthermore, the amount calculated by multiplying the valuation unit price by the number of stocks in the inventory information is regarded as the inventory amount, and the valuation unit price and the inventory amount are added to create inventory valuation information; on the other hand, for each of the inventory information that was not extracted, the first cost unit price in the product unit price information corresponding to the product identifier included in the inventory information is regarded as the valuation unit price based on the product unit price master, and furthermore, the amount calculated by multiplying the valuation unit price by the number of stocks in the inventory information is regarded as the inventory amount, and the valuation unit price and the inventory amount are added to create inventory valuation information; and all the inventory valuation information is compiled to create inventory valuation data.

The inventory accounting management device according to the present invention is also characterized in that the product unit price information further includes an application start date in addition to a product identifier, a first unit cost price, and a second unit cost price, the receiving means receives a designation of an accounting month in addition to an instruction to create inventory valuation data, and the inventory valuation means sets the first unit cost price or the second unit cost price in the product unit price information that includes an application start date closest to the designated accounting month as the valuation unit price.

The inventory accounting management method according to the present invention is an inventory accounting management method executed in an inventory accounting management device equipped with a control unit, and includes a receiving step executed by the control unit for receiving an instruction to create inventory valuation data, a target extraction step for extracting inventory information related to a product belonging to a variety for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category, including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data, after the instruction to create inventory valuation data is received, and a target extraction step for extracting inventory information related to a product belonging to a variety for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation, based on the first unit cost price and the second unit cost price registered in advance for each product identifier, for each of the extracted inventory information. The method includes an inventory evaluation step of: setting the first cost unit price or the second cost unit price for each piece of inventory information as an evaluation unit price according to the cost unit price category of either the first cost unit price or the second cost unit price; furthermore, setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount; and creating inventory evaluation information by adding the evaluation unit price and the inventory amount; on the other hand, for each piece of inventory information that was not extracted, setting the first cost unit price registered in advance by product identifier as an evaluation unit price; furthermore, setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount; and creating inventory evaluation information by adding the evaluation unit price and the inventory amount; and consolidating all the inventory evaluation information to create inventory evaluation data.

In addition, the inventory accounting management program according to the present invention is an inventory accounting management program to be executed by an inventory accounting management device having a control unit, and includes a receiving step for receiving an instruction to create inventory valuation data to be executed by the control unit, a target extraction step for extracting inventory information related to products belonging to a variety in which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data after receiving the instruction to create inventory valuation data, and a target extraction step for extracting inventory information related to products belonging to a variety in which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and product category including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data, and a target extraction step for extracting inventory information related to products belonging to a variety in which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product category identifier based on the first unit cost price and the second unit cost price registered in advance for each product identifier for each extracted inventory information, The method includes an inventory evaluation step of: setting the first cost unit price or the second cost unit price for each piece of inventory information as an evaluation unit price according to the cost unit price category of either the first cost unit price or the second cost unit price; furthermore, setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount; and creating inventory evaluation information by adding the evaluation unit price and the inventory amount; on the other hand, for each piece of inventory information that was not extracted, setting the first cost unit price registered in advance by product identifier as an evaluation unit price; furthermore, setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount; and creating inventory evaluation information by adding the evaluation unit price and the inventory amount; and consolidating all the inventory evaluation information to create inventory evaluation data.

The system of the present invention can evaluate costs using two types of cost unit prices while distinguishing between varieties that use two types of cost unit prices and varieties that do not. This can reduce cumbersome accounting procedures such as manual calculation of content costs for each variety and annual cost transfers, and improve the accuracy of cost management.

FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. FIG. 2 is a diagram showing an example of a flow of creating inventory valuation information in inventory valuation data by the inventory valuation unit 102c in one embodiment. FIG. 3 is a diagram showing an example of a cost calculation processing screen according to an embodiment. FIG. 4A is a diagram illustrating an example of a product type master according to an embodiment. FIG. 4B is a diagram illustrating an example of a product master according to an embodiment. FIG. 4C is a diagram illustrating an example of the product unit price master according to an embodiment. FIG. 4D is a diagram illustrating an example of the product category master according to an embodiment. FIG. 4E is a diagram illustrating an example of the target product type master according to an embodiment. FIG. 4F is a diagram illustrating an example of an asset classification master according to an embodiment. FIG. 5 is a diagram illustrating an example of inventory data according to an embodiment. FIG. 6 is a diagram illustrating an example of inventory valuation data according to an embodiment.

An 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. Configuration]
Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including the inventory accounting management device of the present invention will be described with reference to Fig. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated explanations may be omitted.

Fig. 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input/output interface unit 108, and is communicatively connected to a server 200 (e.g., a web server, etc.) that stores various data (e.g., data stored in the storage unit 106, which may be described later) via a network 300 (e.g., the Internet, an intranet, a LAN (Local Area Network), etc.).

Each component of PC100 is connected to enable communication via any communication path.

Note that PC 100 may be a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various types of information processing based on these stored programs.

The control unit 102 conceptually includes a reception unit 102a, a target extraction unit 102b, an inventory evaluation unit 102c, and an accounting unit 102d.

The reception unit 102a receives an instruction to create inventory valuation data. The reception unit 102a also receives the designation of the fiscal year and month in addition to the instruction to create inventory valuation data. The inventory valuation data is a compilation of inventory valuation information by product and by product category, including product identifiers, corresponding product category identifiers, inventory quantities, valuation unit prices, and inventory amounts. In one embodiment, the inventory valuation information further includes the fiscal year and month.

After receiving an instruction to create inventory valuation data, the target extraction unit 102b extracts inventory information related to products belonging to a variety for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category, including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data.

After receiving an instruction to create inventory valuation data, the target extraction unit 102b extracts product information having a variety identifier identical to the previously specified variety identifier from product information by product including the variety identifier and product identifier compiled in the product master based on a target variety master that compiles variety identifiers previously specified as varieties for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation, and further extracts inventory information having a product identifier identical to the product identifier in the extracted product information from inventory information by product and by product category including the product identifiers compiled in the inventory data, the corresponding product category identifiers, and inventory quantities.

The inventory evaluation unit 102c, for each of the extracted inventory information, sets the first cost unit price or the second cost unit price as the evaluation unit price for each of the inventory information in accordance with the cost unit price category of either the first cost unit price or the second cost unit price specified in advance for each product category identifier based on the first cost unit price and the second cost unit price registered in advance for each product identifier, and further sets the amount calculated by multiplying the evaluation unit price by the number of inventory items in the inventory information as the inventory amount, and adds the evaluation unit price and the inventory amount to create inventory evaluation information; on the other hand, for each of the inventory information that was not extracted, sets the first cost unit price registered in advance for each product identifier as the evaluation unit price, and further sets the amount calculated by multiplying the evaluation unit price by the number of inventory items in the inventory information as the inventory amount, and adds the evaluation unit price and the inventory amount to create inventory evaluation information, and then compiles all the inventory evaluation information to create inventory evaluation data.

The inventory evaluation unit 102c also determines, for each of the extracted inventory information, the first unit cost price or the second unit cost price in the product unit price information corresponding to the product identifier included in the inventory information as the evaluation unit price in accordance with the information on the unit cost price category of the product category information corresponding to the product category identifier included in the inventory information, based on the product category master that summarizes the product category information including the product category identifier and information on the corresponding unit cost price category, either the first unit cost price or the second unit cost price, and the product unit price master that summarizes the product identifier and the corresponding first unit cost price and the second unit cost price, and The amount calculated by multiplying the valuation unit price by the number of stocks in the inventory information is taken as the inventory amount, and the valuation unit price and the inventory amount are added to create inventory valuation information, while for each of the inventory information that was not extracted, the first cost unit price in the product unit price information corresponding to the product identifier included in the inventory information is taken as the valuation unit price based on the product unit price master, and the amount calculated by multiplying the valuation unit price by the number of stocks in the inventory information is taken as the inventory amount, and the valuation unit price and the inventory amount are added to create inventory valuation information, and all the inventory valuation information is compiled to create inventory valuation data. Note that in one embodiment, in addition to the valuation unit price and the inventory amount, the accounting year and month received by the reception unit 102a are also added to the inventory valuation information.

The inventory evaluation unit 102c also sets the first unit cost price or the second unit cost price in the product unit price information that includes an application start date that is close to the specified accounting month and year as the evaluation unit price. Here, the product unit price information further includes the application start date in addition to the product identifier, the first unit cost price, and the second unit cost price.

The accounting unit 102d sums up the inventory amounts of the inventory valuation information having product codes corresponding to the asset classification "product" based on the inventory valuation information in the inventory valuation data created by the inventory valuation unit 102c and the product master, calculates the total valuation amount for the asset classification "product", and records the accounting entry based on the calculated total valuation amount for the asset classification "product".

In one embodiment, the accounting unit 102d records the calculated total valuation amount for the asset classification "products" as the debit amount and credit amount, and records the accounting entry as the debit account item "products" and the credit account item "intermediate products."

The accounting unit 102d sums up the inventory amounts of the inventory valuation information having product codes corresponding to the asset classification "product" based on the inventory valuation information in the inventory valuation data created by the inventory valuation unit 102c and the product master, calculates the total valuation amount for the asset classification "product", and records the accounting entry based on the calculated total valuation amount for the asset classification "product".

In one embodiment, the accounting unit 102d records the calculated total valuation amount for the asset classification "goods" as the debit amount and credit amount, and records the accounting entry as the debit account item "End of period goods inventory" and the credit account item "Purchases."

The communication interface unit 104 communicatively connects the PC 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.

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. As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

The memory unit 106 conceptually includes a variety master memory unit 106a, a product master memory unit 106b, a product unit price master memory unit 106c, a product category master memory unit 106d, a target variety master memory unit 106e, an asset classification master memory unit 106f, an inventory data memory unit 106g, an inventory valuation data memory unit 106h, etc.

The variety master storage unit 106a stores a variety master that summarizes variety information. The product master storage unit 106b stores a product master that summarizes product information. The product unit price master storage unit 106c stores a product unit price master that summarizes product unit price information. The product category master storage unit 106d stores a product category master that summarizes product category information. The target variety master storage unit 106e stores a target variety master that summarizes variety codes. The asset category master storage unit 106f stores an asset category master that summarizes asset category information. The inventory data storage unit 106g stores inventory data that summarizes inventory information. The inventory valuation data storage unit 106h stores inventory valuation data that summarizes inventory valuation information.

The input/output interface unit 108 is connected to an input device 400 and an output device 500. The output device 400 includes display devices such as displays and projectors, audio devices such as speakers, printing devices such as printers, as well as devices that allow downloading in data file format. The data file format may be a file format known in the field, such as PDF, CSV, document files, spreadsheet files, text files, etc. The input device 500 may include a keyboard, mouse, and microphone, as well as a monitor that cooperates with a mouse to realize a pointing device function.

2. Specific Examples
Here, the information processing by the receiving unit 102a, the object extraction unit 102b, and the inventory evaluation unit 102c in the inventory accounting management device according to the present invention will be described using a specific example with reference to FIGS.

Figure 2 shows an example of the flow of creating inventory valuation information in inventory valuation data by the inventory valuation unit 102c in this specific example.

As shown in FIG. 2, in this specific example, if the inventory information is inventory information extracted by the target extraction unit 102b (S01-YES), the standard cost unit price (first cost unit price) and the content cost unit price (second cost unit price) are distinguished based on information regarding the cost unit price category of the product category information in the product category master (S02).

In this specific example, the unit cost of contents refers to the unit cost of the contents only, excluding the cost of the container part (such as the outer box or bottle) of the product manufactured in-house. In this way, by distinguishing between the two types of unit cost, it is possible to use a unit cost different from the standard unit cost used in normal valuation.

If the information on the cost unit price category in the product category information corresponding to the inventory information is the standard cost unit price (first cost unit price) (S02-YES), the standard cost unit price (first cost unit price) is set as the valuation unit price (S03-1), the amount calculated by multiplying the inventory quantity in the inventory information by the valuation unit price is set as the inventory amount (S04), and the accounting year and month accepted by the acceptance unit 102a is linked to the inventory information together with the valuation unit price and inventory amount, and inventory valuation information in the inventory valuation data is created (S05).

If the information on the cost unit price category in the product category information corresponding to the inventory information is the content cost unit price (second cost unit price) (S02-NO), the content cost unit price (second cost unit price) is set as the valuation unit price (S03-2), the amount calculated by multiplying the inventory quantity in the inventory information by the valuation unit price is set as the inventory amount (S04), and the accounting year and month accepted by the acceptance unit 102a is linked to the inventory information together with the valuation unit price and inventory amount, and inventory valuation information in the inventory valuation data is created (S05).

If the inventory information is inventory information that has not been extracted by the target extraction unit 102b (S01-NO), the cost unit price is not distinguished, and the standard cost unit price (first cost unit price) is used as the valuation unit price (S03-1), the amount calculated by multiplying the inventory quantity in the inventory information by the valuation unit price is used as the inventory amount (S04), and the accounting year and month accepted by the acceptance unit 102a is linked to the inventory information along with the valuation unit price and inventory amount, and inventory valuation information in the inventory valuation data is created (S05).

Figure 3 is a diagram showing the cost accounting processing screen in this specific example. As shown in Figure 3, the cost accounting processing screen has a field for specifying the accounting year and month, a "Create" button for inventory valuation data, a "Cancel" button, and a processing progress field (description omitted in this specification). When the "Create" button for inventory valuation data is pressed, the reception unit 102a receives an instruction to create inventory valuation data and the specification of the accounting year and month. When the "Cancel" button is pressed, the creation of inventory valuation data is canceled.

Figure 4A shows the product type master in this specific example. The inventory accounting management device accepts the settings of product type information a1 to a6 in advance, compiles the accepted information to create a product type master as shown in Figure 4A, and stores this in the product type master storage unit 106a. In this specific example, product type information a1 to a6 includes the product type name and the corresponding product type code (product type identifier) as shown in Figure 4A. The product type is a product classification that serves as the basis for determining whether or not to perform cost evaluation by distinguishing between the standard cost unit price (first cost unit price) and the content cost unit price (second cost unit price).

Figure 4B is a diagram showing the product master in this specific example. The inventory accounting management device accepts the settings of product information b1 to b4 in advance, compiles the accepted information to create a product master as shown in Figure 4B, and stores this in the product master storage unit 106b. In this specific example, product information b1 to b4 includes the product name, the corresponding product code (product identifier), the variety name, the corresponding variety code (variety identifier), the asset classification name, and the corresponding asset classification code (asset classification identifier), as shown in Figure 4B. The variety name and variety code (variety identifier) in product information b1 to b4 in the variety master shown in Figure 4B are linked to the variety name and variety code (variety identifier) in variety information a1 to a4 in the variety master shown in Figure 4A.

In this example, in terms of asset classification names, "goods" refers to items that are not manufactured in-house, and "products" refers to items that are manufactured in-house.

Figure 4C is a diagram showing the product unit price master in this specific example. The inventory accounting management device accepts the setting and registration of product unit price information c1 to c5 in advance, compiles the accepted information to create a product unit price master as shown in Figure 4C, and stores this in the product unit price master storage unit 106c. In this specific example, the product unit price information c1 to c5 includes product codes (product identifiers), corresponding standard cost prices (first cost price) and content cost prices (second cost price), as well as the start dates of their application, as shown in Figure 4C. The product codes (product identifiers) in the product unit price information c1 to c5 in the product unit price master shown in Figure 4C are linked to the product codes (product identifiers) in the product information b1 to b4 in the product master shown in Figure 4B.

Figure 4D is a diagram showing the product category master in this specific example. The inventory accounting management device accepts the setting and registration of product category information d1 to d4 in advance, compiles the accepted information to create a product category master as shown in Figure 4D, and stores this in the product category master storage unit 106d. In this specific example, as shown in Figure 4D, the product category information d1 to d4 includes the product category name, the corresponding product category code (product category identifier) (abbreviated as "product category" in the drawings; the same applies below), and information on the cost unit price category for inventory valuation, either the standard cost unit price (first cost unit price) or the content cost unit price (second cost unit price).

In the product classifications in this specific example, "good products" refer to products or goods that are untaxed and waiting to be shipped, and will be taxed when shipped. "Defective products" refer to returned products that have already been taxed. "Returned products" refer to returned products for which the liquor tax has been refunded. "Semi-finished products" refer to products that are in the process of being completed. In this specific example, for defective products and returned products, i.e., returned products, cost management is performed using the content cost unit price (second cost unit price) for only the target varieties specified in advance. This allows for appropriate cost management and eliminates the need for annual transfer processing.

Figure 4E is a diagram showing the target variety master in this specific example. The inventory accounting management device accepts in advance the specification of the variety code (variety identifier) e1 of the target variety to be cost-entered at content cost, compiles the accepted variety codes (variety identifiers) to create a target variety master as shown in Figure 4E, and stores this in the target variety master storage unit 106e. The variety code (variety identifier) e1 in the target variety master shown in Figure 4E is linked to the variety code (variety identifier) b1 in the product information b1 in the product master shown in Figure 4B.

Figure 4F is a diagram showing the asset classification master in this specific example. The inventory accounting management device accepts the setting and registration of asset classification information f1 and f2 in advance, compiles the accepted information to create an asset classification master as shown in Figure 4F, and stores this in the asset classification master storage unit 106f. In this specific example, the asset classification information f1 and f2 includes the asset classification name, the corresponding asset classification code (asset classification identifier), and the cost management group category, as shown in Figure 4F. The asset classification name and asset classification code (asset classification identifier) in the asset classification information f1 and f2 in the asset classification master shown in Figure 4F are linked to the asset classification name and asset classification code (asset classification identifier) in the product information b1 to b4 in the product master shown in Figure 4B.

Figure 5 is a diagram showing inventory data in this specific example. The inventory accounting management device accepts registration of inventory information x1 to x10 in advance to manage the inventory quantity of products, compiles the accepted inventory information to create inventory data as shown in Figure 5, and stores this in the inventory data storage unit 106g. In this specific example, inventory information x1 to x10 includes product codes (product identifiers), corresponding product category codes (product category identifiers), and inventory quantities, as shown in Figure 5. The product codes (product identifiers) in inventory information x1 to x10 in the inventory data shown in Figure 5 are linked to the product codes (product identifiers) in product information b1 to b4 in the product master shown in Figure 4B, and the product codes (product identifiers) in product unit price information c1 to c5 in the product unit price master shown in Figure 4C.

Figure 6 shows the inventory valuation data in this specific example. The inventory valuation unit 102c creates inventory valuation data that consolidates the inventory valuation information y1 to y10, and then stores this in the inventory valuation data storage unit 106h. In this specific example, the inventory valuation information y1 to y10 includes, as shown in Figure 6, the product code (product identifier), the corresponding product category code (product category identifier), the inventory quantity, the valuation unit price, the inventory amount, and the accounting year and month.

The following describes information processing by the reception unit 102a, the target extraction unit 102b, the inventory evaluation unit 102c, and the accounting unit 102d.

First, the reception unit 102a receives an instruction to create inventory valuation data along with the specification of the accounting year and month "April 2021" via the cost accounting processing screen shown in FIG. 3.

After the reception unit 102a receives an instruction to create inventory valuation data, the target extraction unit 102b extracts product information b1 that is to be the subject of differential evaluation and has the specified product code "NH01" in the target product master shown in FIG. 4E from among the product information b1 to b4 in the product master shown in FIG. 4B.

Next, based on the product code "S0001" in the extracted product information b1, the target extraction unit 102b extracts inventory information x1 to x4 that is to be the subject of the distinction evaluation and has the product code "S0001" from among the inventory information x1 to x10 in the inventory data shown in FIG. 5.

Next, the inventory evaluation unit 102c adds the accounting year and month, the evaluation unit price, and the inventory amount to each piece of inventory information x1 to x10 in the inventory data shown in FIG. 5, to create the inventory evaluation data shown in FIG. 6 as inventory evaluation information y1 to y10.

First, we will provide a detailed explanation of the inventory evaluation by the inventory evaluation unit 102c of the inventory information x1 to x4 that has the product code "S0001" extracted by the target extraction unit 102b.

As for the product unit price information to be used for inventory evaluation of the inventory information x1 to x4 having the product code "S0001", since the accounting year and month received by the reception unit 102a is "April 2021", the product unit price information c2 having the product code "S0001" and an application start date of "April 1, 2021" and whose application start date is closer to the accounting year and month "April 2021" is used instead of the product unit price information c1 to c5 in the product unit price master shown in FIG. 4C, which has the product code "S0001" and an application start date of "December 1, 2020".

Since inventory information x1 to x4 have been extracted by the target extraction unit 102b (S01-YES), inventory evaluation information is created by distinguishing between standard cost unit prices (first cost unit prices) and content cost unit prices (second cost unit prices) as evaluation unit prices, based on the information on the unit cost price categories of product category information d1 to d4 in the product category master shown in FIG. 4D, in accordance with the product categories in the product category master shown in FIG. 4D (S02).

Of the inventory information x1 to x4 with the product code "S0001", for the inventory information x1, the inventory evaluation unit 102c determines the standard cost unit price (first cost unit price), which is information related to the cost unit price category of the product category information d1, as "1,500" based on the product category information d1, which has a product category of "0" in the product category master shown in FIG. 4D, in the product unit price information c2 of the product unit price master shown in FIG. 4C, as the evaluation unit price (S02-YES, S03-1), and further multiplies this by the inventory quantity "2,500" in the inventory information x1 to calculate the inventory amount of "3,750,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" received by the reception unit 102a is linked to the inventory information x1, and the inventory evaluation information y1 in the inventory evaluation data shown in FIG. 6 is created (S05).

As for the inventory information x2, as with the inventory information x1, since the product category of the inventory information x2 is "1", the inventory evaluation unit 102c uses the product category information d2 in the product category master shown in FIG. 4D, which has the product category of "1", to determine the content cost unit price (second cost unit price), which is information related to the cost unit price category of the product category information d2, as the evaluation unit price of "600" from the product unit price information c2 in the product unit price master shown in FIG. 4C (S02-NO, S03-2), and further multiplies this by the inventory quantity "200" in the inventory information x2 to determine the inventory amount, which is "120,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" received by the reception unit 102a is linked to the inventory information x2, and inventory evaluation information y2 in the inventory evaluation data shown in FIG. 6 is created (S05).

As for the inventory information x3, as with the inventory information x1, since the product category of the inventory information x3 is "2", the inventory evaluation unit 102c uses the product category information d3, which has a product category of "2" in the product category master shown in FIG. 4D, as the evaluation unit price, which is the information on the cost unit price category of the product category information d3, based on the product unit price information c2 in the product unit price master shown in FIG. 4C (600) (S02-NO, S03-2), and further multiplies this by the inventory quantity "100" in the inventory information x3 to calculate the inventory amount, which is "60,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" received by the reception unit 102a is linked to the inventory information x3, and inventory evaluation information y3 in the inventory evaluation data shown in FIG. 6 is created (S05).

As for the inventory information x4, as in the case of the inventory information x1, since the product category of the inventory information x4 is "3", the inventory evaluation unit 102c determines the standard cost unit price (first cost unit price), which is information related to the cost unit price category of the product category information d4, to be "1,500" based on the product category information c2 of the product unit price master shown in FIG. 4C, which is the product category "3" in the product category master shown in FIG. 4D, as the evaluation unit price (S02-YES, S03-1), and further multiplies this by the inventory quantity "1,000" in the inventory information x4 to determine the inventory amount to be "1,500,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" received by the reception unit 102a is linked to the inventory information x4, and inventory evaluation information y4 in the inventory evaluation data shown in FIG. 6 is created (S05).

Secondly, we will provide a detailed explanation of the inventory evaluation by the inventory evaluation unit 102c for inventory information x5 to x8 that has the product code "S0002" that was not extracted by the target extraction unit 102b.

The product unit price information c3 having the product code "S0002" is used as the product unit price information to be used for inventory evaluation of the inventory information x5 to x8 having the product code "S0002".

For inventory information x5 to x8 with product code "S0002", since the target extraction unit 102b has not extracted them (S01-NO), regardless of the product category, the inventory evaluation unit 102c sets the standard cost unit price (first cost unit price) "1,000" in the product unit price information c3 of the product unit price master shown in FIG. 4C as the evaluation unit price (S03-1), and further sets the inventory amount to "1,100,000", "50,000", "150,000", and "500,000" calculated by multiplying the inventory quantities "1,100", "50", "150", and "500" in the inventory information x5 to x8 (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" accepted by the acceptance unit 102a is linked to the inventory information x5 to x8, and inventory evaluation information y5 to y8 in the inventory evaluation data shown in FIG. 6 is created (S05).

Thirdly, we will provide a detailed explanation of the inventory evaluation by the inventory evaluation unit 102c of the inventory information x9 that has the product code "S0003" that was not extracted by the target extraction unit 102b.

The product unit price information c4 having the product code "S0003" is used as the product unit price information to be used for inventory evaluation of the inventory information x9 having the product code "S0003".

As for inventory information x9 having product code "S0003", like inventory information x5 to x8, it has not been extracted by the target extraction unit 102b (S01-NO), so regardless of the product category, the inventory evaluation unit 102c sets the standard cost unit price (first cost unit price) "800" in the product unit price information c4 of the product unit price master shown in FIG. 4C as the evaluation unit price (S03-1), and further multiplies this by the inventory quantity "800" in inventory information x9 to calculate the inventory amount "640,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" accepted by the acceptance unit 102a is linked to the inventory information x9, and inventory evaluation information y9 in the inventory evaluation data shown in FIG. 6 is created (S05).

Fourthly, we will provide a detailed explanation of the inventory evaluation by the inventory evaluation unit 102c of the inventory information x10 that has the product code "S0004" that was not extracted by the target extraction unit 102b.

The product unit price information c5 having the product code "S0004" is used as the product unit price information to be used for inventory evaluation of the inventory information x10 having the product code "S0004".

As for inventory information x10 having product code "S0004", like inventory information x5 to x8, it has not been extracted by the target extraction unit 102b (S01-NO), so regardless of the product category, the inventory evaluation unit 102c sets the standard cost unit price (first cost unit price) "500" in the product unit price information c5 of the product unit price master shown in FIG. 4C as the evaluation unit price (S03-1), and further multiplies this by the inventory quantity "300" in inventory information x10 to calculate the inventory amount "150,000" (S04). Together with the evaluation unit price and inventory amount, the accounting year and month "April 2021" accepted by the acceptance unit 102a is linked to the inventory information x10, and inventory evaluation information y10 in the inventory evaluation data shown in FIG. 6 is created (S05).

Next, the journalizing unit 102d creates journal data based on the inventory valuation data shown in FIG. 6, which includes the inventory valuation information y1 to y10 created by the inventory valuation unit 102c. This makes it possible to link to an accounting management system. The creation of journal data by the journalizing unit 102d will be described in detail below.

Of the inventory valuation information y1 to y10 in the inventory valuation data shown in Figure 6, the inventory valuation information y1 to y4 and y9 have product codes "S0001" and "S0003", and according to the product master shown in Figure 4B, the products with product codes "S0001" and "S0003" have a corresponding asset classification code of "1" and an asset classification name of "product".

Of the inventory valuation information y1 to y10 in the inventory valuation data shown in Figure 6, the inventory valuation information y5 to y8 and y10 have product codes "S0002" and "S0004", and according to the product master shown in Figure 4B, the products with product codes "S0002" and "S0004" have a corresponding asset classification code of "0" and an asset classification name of "product".

The accounting unit 102d adds up the inventory amounts of the inventory valuation information y1 to y4 and y9 that have product codes corresponding to the asset classification name "products" to calculate a total valuation amount of "6,070,000" for the asset classification name "products."

The accounting unit 102d adds up the inventory amounts of the inventory valuation information y5 to y8 and y10, which have product codes corresponding to the asset classification name "product", to calculate a total valuation amount of "1,950,000" for the asset classification name "product".

The journalizing unit 102d records the following journal entries (J1) and (J2) based on the calculated total valuation amount for the asset classification name "products" and the total valuation amount for the asset classification name "goods", and creates journal entry data.
(Debit) Products 6,070,000 / (Credit) Intermediate products 6,070,000 ... (J1)
(Debit) Ending inventory amount 1,950,000 / (Credit) Purchases 1,950,000 ... (J2)

As explained above, the system of the present invention can perform cost evaluation using two types of cost unit prices while distinguishing between varieties that use two types of cost unit prices and varieties that do not. This can reduce cumbersome accounting procedures such as manual calculation of content costs for each variety and annual cost transfers, and improve the accuracy of cost management.

[3. 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 the achievement of 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.

4. Other embodiments
Although the embodiments of the present invention have been described above, the present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept described in the claims.

For example, among the processes described in the above 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 the above documents and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the PC 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 each device constituting the PC 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 each device 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 PC 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 in a non-transitory computer-readable recording medium, and may also be configured as a program first 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 PC 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 PC 100 may be realized by implementing software (including programs or data, etc.) that causes the PC 100 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.

This invention is useful for accounting in industries such as the sake brewing and chemical industries, which handle products that require two different cost unit prices depending on the type.

100 PCS
102 Control unit 102a Reception unit 102b Object extraction unit 102c Stock evaluation unit 102d Accounting unit 104 Communication interface unit 106 Memory unit 106a Product master memory unit 106b Product master memory unit 106c Product unit price master memory unit 106d Product category master memory unit 106e Object product master memory unit 106f Asset classification master memory unit 106g Stock data memory unit 106h Stock evaluation data memory unit 108 Input/output interface unit 200 Server 300 Network 400 Input device 500 Output device

Claims (6)

An inventory accounting management device including a control unit,
The control unit:
A receiving means for receiving an instruction to create inventory valuation data;
an object extraction means for extracting, after receiving an instruction to create inventory valuation data, inventory information relating to a product belonging to a type for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category, including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data;
an inventory evaluation means for setting the first cost unit price or the second cost unit price for each of the extracted inventory information as an evaluation unit price based on the first cost unit price and the second cost unit price registered in advance for each product identifier, in accordance with the cost unit price category of either the first cost unit price or the second cost unit price designated in advance for each product category identifier, and further setting an amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information; on the other hand, for each of the inventory information that was not extracted, setting the first cost unit price registered in advance for each product identifier as an evaluation unit price, and further setting an amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information, and collecting all the inventory evaluation information to create inventory evaluation data;
An inventory accounting management device comprising: The object extraction means,
The inventory accounting management device according to claim 1, characterized in that after receiving an instruction to create inventory valuation data, the device extracts product information having a variety identifier identical to the pre-specified variety identifier from product information by product including variety identifiers and product identifiers compiled in the product master based on a target product variety master that summarizes product identifiers pre-specified as products for which a first cost unit price and a second cost unit price should be distinguished in inventory valuation, and further extracts inventory information having a product identifier identical to the product identifier in the extracted product information from inventory information by product and by product category that includes product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data. The inventory evaluation means,
For each of the extracted inventory information, based on a product category master that compiles product category information including a product category identifier and information on the corresponding cost unit price category, either the first cost unit price or the second cost unit price, and a product unit price master that compiles product unit price information including a product identifier and the corresponding first cost unit price and second cost unit price, the first cost unit price or the second cost unit price in the product unit price information corresponding to the product identifier included in the inventory information is set as an evaluation unit price according to information on the cost unit price category of the product category information corresponding to the product category identifier included in the inventory information, and further the evaluation unit price is set as the evaluation unit price. the inventory amount is calculated by multiplying the inventory quantity in the inventory information by the price and the valuation unit price, and the inventory valuation information is created by adding up the inventory quantity in the inventory information by the valuation unit price and the valuation unit price and the inventory amount, while for each of the inventory information that was not extracted, the first cost unit price in the product unit price information corresponding to the product identifier included in the inventory information is used as the valuation unit price based on the product unit price master, and the inventory amount is calculated by multiplying the valuation unit price by the inventory quantity in the inventory information and the inventory amount is added, and all the inventory valuation information is compiled to create inventory valuation data. The product unit price information further includes an application start date in addition to a product identifier, a first unit price, and a second unit price,
The receiving means receives an instruction to create inventory valuation data and a designation of a fiscal year and month,
4. The inventory accounting management device according to claim 3, wherein the inventory valuation means sets the first cost unit price or the second cost unit price in the product unit price information including an application start date close to the specified accounting year and month as the valuation unit price. An inventory management method executed in an inventory management device having a control unit,
Executed by the control unit,
A receiving step of receiving an instruction to create inventory valuation data;
a target extraction step of extracting inventory information related to a product type for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data after receiving an instruction to create inventory valuation data;
an inventory evaluation step of setting the first cost unit price or the second cost unit price for each of the extracted inventory information as an evaluation unit price based on the first cost unit price and the second cost unit price registered in advance for each product identifier, according to the cost unit price category of either the first cost unit price or the second cost unit price designated in advance for each product category identifier, and further setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information; on the other hand, setting the first cost unit price registered in advance for each of the inventory information that was not extracted as an evaluation unit price, and further setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information, and collecting all the inventory evaluation information to create inventory evaluation data;
1. An inventory accounting management method comprising: An inventory accounting management program to be executed by an inventory accounting management device having a control unit,
To cause the control unit to execute
A receiving step of receiving an instruction to create inventory valuation data;
a target extraction step of extracting inventory information related to a product type for which a first unit cost price and a second unit cost price should be distinguished in inventory valuation from inventory information by product and by product category including product identifiers, corresponding product category identifiers, and inventory quantities compiled in the inventory data after receiving an instruction to create inventory valuation data;
an inventory evaluation step of setting the first cost unit price or the second cost unit price for each of the extracted inventory information as an evaluation unit price based on the first cost unit price and the second cost unit price registered in advance for each product identifier, according to the cost unit price category of either the first cost unit price or the second cost unit price designated in advance for each product category identifier, and further setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information; on the other hand, setting the first cost unit price registered in advance for each of the inventory information that was not extracted as an evaluation unit price, and further setting the amount calculated by multiplying the evaluation unit price by the number of stocks in the inventory information as the inventory amount, and adding the evaluation unit price and the inventory amount to create inventory evaluation information, and collecting all the inventory evaluation information to create inventory evaluation data;
An inventory accounting management program comprising:

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