JP7614033B2 - Unrealized profit management system, unrealized profit management method, and unrealized profit management program - Google Patents

Description

The present invention relates to an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program.

For example, when fixed assets are traded within a group of companies, the subsidiary communicates the fixed asset information to the parent company, which then manages the unrealized profit fixed asset information. Conventionally, a system for managing unrealized profits in consolidated accounting is disclosed, for example, in Patent Document 1.

JP 2017-182786 A

However, the above-mentioned Patent Document 1 does not state anything about reducing the workload of the parent company staff when managing unrealized profits on fixed assets within a group company.

The present invention has been made in consideration of the above, and aims to provide an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program that can reduce the workload of parent company personnel when managing unrealized profits on fixed assets within a group company.

In order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management system that includes a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a memory unit and a control unit, for registering information on fixed assets, including acquisitions and transfers, for each subsidiary of a group company, and that manages unrealized profits in group company transactions. The consolidated information input system acquires fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and inputs unrealized profit target fixed asset data and consolidated accounting system data, including the consolidated accounting period, consolidated company, asset number, asset name, acquisition price, and selling consolidated company data. The system registers unrealized profit amortization information data, including the accounting period, consolidated company, asset number, and amortization amount, in the storage unit, and the consolidated accounting system automatically links with the consolidated information input system to obtain unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registers data on the sales transaction category and profit/loss amount at the time of sale to the unrealized profit target fixed asset data in response to the operation of the parent company consolidation officer, and also adds data on the amortization adjustment amount, which is automatically calculated by the formula Amortization adjustment amount = Individual company depreciation expense x (profit/loss amount at time of sale ÷ acquisition cost), to the unrealized profit amortization information data.

According to one aspect of the present invention, in the consolidated information input system, the subsidiary consolidation officer may input data on the company's own segment and the selling consolidated company in the unrealized profit target fixed asset data.

According to one aspect of the present invention, the consolidated information input system controls the display and input of the profit and loss amount at time of sale of the fixed assets subject to unrealized profit on the registration screen in accordance with the settings of the master data that associates the consolidated company with whether or not the profit and loss amount at time of sale of the selling company can be input, and if the consolidated company is set not to input the profit and loss amount at time of sale of the selling company in the master data, the consolidated information input system may control the display and input of the profit and loss amount at time of sale of the fixed assets subject to unrealized profit on the registration screen in such a way that it is not possible to input the profit and loss amount at time of sale of the selling company.

According to one aspect of the present invention, the consolidated accounting system may automatically carry over the amount of profit or loss at the time of sale registered in the first year of acquisition for fixed asset data subject to unrealized profits to subsequent periods.

According to one aspect of the present invention, the consolidated accounting system may automatically set the total of the amortization adjustment amounts for the unrealized profit amortization information data for the previous period or earlier to the amount of realized profit or loss for the previous period of the unrealized profit target fixed asset data for the current period.

According to one aspect of the present invention, the consolidated information input system and the consolidated accounting system may automatically inherit information on the division, sale, and disposal of fixed assets from the fixed asset system of the target subsidiary.

According to one aspect of the present invention, when information on a fixed asset split is registered in the fixed asset system of the subsidiary of the target, the consolidated information input system generates unrealized profit target fixed asset split data including the consolidated accounting period, consolidated company, asset number, pre-split acquisition price, original acquisition price, and split destination acquisition price, and the consolidated accounting system may automatically apportion the target acquisition price, profit/loss at time of sale, and previous period realized profit/loss of the unrealized profit target fixed asset data based on the pre-split acquisition price, original acquisition price, and split destination acquisition price of the unrealized profit target fixed asset split data.

In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management method executed by an unrealized profit management system that manages unrealized profits in group company transactions and that includes a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a memory unit and a control unit, and that registers information on fixed assets including acquisitions and transfers for each subsidiary of a group company, and in which the consolidated information input system executed by the control unit acquires fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registers unrealized profits including consolidated accounting period, consolidated company, asset number, asset name, acquisition price, and selling consolidated company data. The system includes a step of registering in the storage unit data on fixed assets subject to profits and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount, and a step of the consolidated accounting system automatically linking with the consolidated information input system to obtain data on fixed assets subject to unrealized profits and unrealized profit amortization information data from the consolidated information input system, additionally registering data on profit and loss at time of sale to the unrealized profit target fixed assets data in response to an operation by a parent company consolidation officer, and also adding data on the amortization adjustment amount automatically calculated by the formula Amortization adjustment amount = Depreciation expense of individual company x (Amortization amount at time of sale / Acquisition cost) to the unrealized profit amortization information data.

In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides an unrealized profit management program for execution by an unrealized profit management system for managing unrealized profits in group company transactions, comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a memory unit and a control unit, and which registers information on fixed assets including acquisitions and transfers for each subsidiary of a group company, and in which the control unit causes the consolidated information input system to acquire fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and to input unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition price, and data on the selling consolidated company, and the consolidated information input system. The unrealized profit management program executes the following steps: registering unrealized profit amortization information data, including the settlement period, consolidated company, asset number, and amortization amount, in the storage unit; and the consolidated accounting system automatically links with the consolidated information input system to acquire unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registering data on the sales transaction category and profit/loss amount at time of sale to the unrealized profit target fixed asset data in response to the operation of the parent company consolidation officer, and also adding data on the amortization adjustment amount automatically calculated by the formula Amortization adjustment amount = Depreciation expense of individual company x (profit/loss amount at time of sale ÷ acquisition cost) to the unrealized profit amortization information data.

The present invention has the effect of reducing the burden on the parent company staff when managing unrealized profits on fixed assets within a group company.

FIG. 1 is a diagram for explaining the background of the present application. FIG. 2 is a diagram for explaining the background of the present application. FIG. 3 is a diagram for explaining the background of the present application. FIG. 4 is a diagram for explaining the background of the present application. FIG. 5 is a diagram for explaining the background of the present application. FIG. 6 is a diagram for explaining the background of the present application. FIG. 7 is a diagram for explaining the background of the present application. FIG. 8 is a diagram for explaining the background of the present application. FIG. 9 is a diagram for explaining the background of the present application. FIG. 10 is a diagram showing an example of the configuration of the main parts of the unrealized profit management system in this embodiment. FIG. 11 is a block diagram showing an example of the configuration of a fixed asset system, a consolidated information input system, and a consolidated accounting system according to this embodiment. FIG. 12 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this embodiment. FIG. 13 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this embodiment. FIG. 14 is a diagram for explaining a specific example of the processing of the unrealized profit management system in this 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. Overview]
This embodiment relates to an unrealized profit management system, an unrealized profit management method, and an unrealized profit management program that can reduce the burden on the parent company staff when managing unrealized profits of fixed assets within a group company. More specifically, this embodiment relates to a mechanism that allows the unrealized profits associated with the acquisition and transfer (division, disposal, sale, etc.) of fixed assets to be properly eliminated when the subsidiary company staff share the procedures for consolidated accounting, even if the subsidiary company that acquires the fixed assets purchased and sold within the group cannot grasp the profit and loss amount of the selling company at the time of sale.

For example, when processing consolidated accounting, previously, fixed asset information corresponding to intra-group transactions was communicated from the subsidiary to the parent company by a different method, and the parent company managed the unrealized profit fixed asset information. Since the parent company staff managed all fixed asset information, subsidiary staff could not share and input information. Furthermore, even if you tried to have the subsidiary staff register unrealized profit fixed asset information, they did not know the selling company's profit and loss at the time of sale (the selling company did not want to know), so there was no way to input it, and in the end the parent company had to manage it.

In this embodiment, only the original information necessary to understand the occurrence of unrealized profits (acquisition of fixed assets), division (splitting of fixed assets), and realization (amortization, disposal, and sale of fixed assets) is automatically linked from the fixed asset system, and the system is designed so that the subsidiary company staff acting as intermediaries can appropriately eliminate unrealized profits without knowing the profit and loss amount at the time of sale by devising allocation and handover calculations for each pattern based on various information in the final linked consolidated accounting system.

Specifically, in this embodiment, it is possible to control whether the selling company's profit and loss amount at the time of sale is displayed and can be entered on the registration screen for fixed assets subject to unrealized profits used by the subsidiary's consolidation staff, using master control. Also, if the profit and loss amount at the time of sale is hidden and cannot be entered on the registration screen for fixed assets subject to unrealized profits, the profit and loss amount at the time of sale is managed in the consolidated accounting system used by the parent company, and the information on changes in fixed assets is linked in the flow of fixed asset system → consolidated information input system → consolidated accounting system, so that unrealized profits can be managed only in the final consolidated accounting system.

This allows subsidiaries to share the registration of fixed assets subject to unrealized profits, and the parent company can automatically calculate the elimination and realization of unrealized profits by simply registering the information at the time of the initial sale, reducing the processing burden of consolidated accounting procedures and speeding up the process.

The background of the present application will be described in detail with reference to Figures 1 to 9. First, an example of the configuration of a consolidated accounting system will be described with reference to Figures 1 to 4. When a parent company of a group of companies discloses financial statements such as a securities report, it is necessary to prepare consolidated financial statements by adding up the financial statements of the group companies and adjusting internal transactions, etc. There are roughly two possible patterns for preparing financial statements using a consolidated accounting system, as shown in Figures 1 and 2.

Figure 1 is a diagram showing (1) a case where the consolidated accounting system and the financial accounting systems of individual companies are separate systems. In Figure 1, the individual company's financial accounting system (also called the "individual accounting system") creates accounting data such as individual company P/B data, segment P/B data, intercompany transaction data, and cash flow increase/decrease data, and sends this data to the consolidated accounting system. The consolidated accounting system converts the individual company's accounting data to create consolidated accounting data.

Figure 2 shows (2) the case where the consolidated accounting system and the financial accounting systems of individual companies are the same system. In Figure 2, in an integrated consolidated accounting/single-company accounting system, the accounting data of the individual companies' financial accounting systems is linked to the consolidated accounting system, and the accounting data of the individual companies is converted to create consolidated accounting data.

In both cases shown in Figure 1 and Figure 2 above, although there is a difference between transfer in file format and direct linkage within the system, they both have in common the need for confirmation and adjustment on the consolidated accounting system side, which creates an issue of a high workload for the parent company's consolidation staff.

In addition, there is a trend in society to quickly complete consolidated adjustments and disclosures after the completion of end-of-year processing for non-consolidated accounting, and there is a demand for faster consolidated accounting processing than ever before. Therefore, it may be necessary to improve the process shown in Figures 1 and 2 above and have subsidiary company staff share the input of some of the consolidation procedures, as shown in the following Figures 3 and 4.

Figure 3 is a diagram showing (3) the case where the consolidated accounting system and the financial accounting systems of individual companies are separate systems (with input by subsidiary staff). In Figure 3, the consolidated accounting system shares the task of allowing subsidiary staff to input and check the converted consolidated accounting data for individual companies (for input by subsidiaries). The parent company staff only makes adjustments and final checks related to the entire consolidated financial statements.

Figure 4 shows (4) the case where the consolidated accounting system and the individual company's financial accounting system are the same system (with coordination and input by subsidiary staff). In Figure 4, in an integrated consolidated accounting/single-company accounting system, the subsidiary staff are tasked with sharing the work they can do in the individual company's financial accounting system and the consolidated accounting system, from coordination to input confirmation. In the consolidated accounting system, the parent company staff only makes adjustments and final confirmations related to the entire consolidated accounting.

Here, when a subsidiary company employee performs part of the consolidation procedure in the patterns of Figures 3 and 4, the following new issues arise. (1) The acquiring company cannot grasp the internal profit of the selling company for fixed assets bought and sold within a group company that are subject to unrealized profit. (2) The selection and registration of assets acquired within the group that require unrealized profit adjustments among the assets acquired by the subsidiary should be done by the subsidiary company employee. (3) Because the selling company and the purchasing company are different companies, even if they are part of a corporate group that is subject to consolidation, it is not desirable for the purchasing company to know the selling company's profit (sales - cost of sales) information. (4) Unrealized profits to be eliminated, which are necessary for the adjustment procedure of consolidated accounting, must be registered by the parent company. (5) The internal profit information of the selling company should not be displayed or entered on the registration screen for fixed assets subject to unrealized profits used by the subsidiary company's consolidation employee. (6) The amount of profit and loss at the time of sale obtained separately from the selling company employee should be displayed and registered only on the consolidated main system side that can only be used by the parent company. (7) When a change occurs in a subsidiary's fixed assets (division, disposal, sale outside the group, etc.), the unrealized profit of the target asset must be realized at that time, but the registration screen for unrealized profit target fixed assets used by the subsidiary's consolidation staff does not hold information on the profit/loss amount at the time of sale. (8) When the subsidiary staff link the adjusted asset information to the consolidated main system that can only be used by the parent company, the change (division, disposal, sale outside the group, etc.) must be detected and the unrealized profit must be realized, which complicates the process.

This invention is a mechanism that automatically allocates and adjusts appropriate realized profits based on asset changes, even when profit and loss information at the time of sale of fixed assets subject to unrealized profits is stored only in (C) of the consolidated accounting system (A) Individual fixed asset system → (B) Consolidated information input system → (C) Consolidated accounting system.

The accounting process that is the premise of this application will be explained with reference to Figures 5 to 8.

(1) Fixed asset management Figure 5 is a diagram for explaining fixed asset management. In Figure 5, when a fixed asset is purchased, it is generally expensive, so unless certain requirements (special provisions for small assets, small and medium-sized enterprises, etc.) are met, the acquisition cost cannot be recorded in a lump sum. It is necessary to record the asset as an asset on the balance sheet at the time of acquisition, and depreciate it based on certain rules (depreciation method, useful life) set forth in the accounting standards, which allocates the cost over the period in which the fixed asset is used. An example of a case where a machine is purchased for "1,000,000 yen" is explained below.

(When acquiring fixed assets)
When acquiring fixed assets, they are recorded as assets, not expenses. The accounting entry for acquiring fixed assets is: Machine: ¥1,000,000/CASH: ¥1,000,000. The balance sheet shows assets as: CASH: ¥9,000,000, Machine: ¥1,000,000.

(End of first year)
Each fiscal year, it is expensed using the depreciation method adopted according to actual usage. If the depreciation method is straight-line method, useful life is 5 years, and residual value is 1 yen, the accounting entry at the end of the first year after acquisition will be depreciation expense: 200,000 yen / accumulated depreciation of machinery: 200,000 yen. On the balance sheet, assets will be CASH: 9,000,000 yen, machinery: 1,000,000 yen, accumulated depreciation of machinery: -200,000 yen. On the P/L, expenses will be depreciation expense: 200,000 yen.

(End of third year after acquisition)
The amount amortized for previous years is accumulated as accumulated depreciation, and the difference between the acquisition cost of the asset and the accumulated depreciation is the remaining book value. The journal entry at the end of the third year after acquisition is Depreciation Expense: ¥200,000 / Accumulated depreciation of machinery: ¥200,000. The balance sheet shows assets as CASH: ¥9,000,000, machinery: ¥1,000,000, accumulated depreciation of machinery: -¥600,000. The P/L shows expenses as Depreciation Expense: ¥200,000.

We will explain what happens if you do not hold onto the asset and instead sell it for ¥200,000 before the end of its useful life. The difference between the residual value and the selling price will be the gain or loss on sale. The example below shows a case where a loss will occur. If the asset is disposed of (retired), the residual value will be the loss on disposal. In this case, the accounting entry will be: Accumulated depreciation of machinery: ¥600,000, CASH: ¥200,000, Loss on sale of fixed assets: ¥200,000 / Machine: ¥1,000,000. The balance sheet will show assets as CASH: ¥9,200,000. The P/L will show expenses as depreciation expense: ¥200,000, Loss on sale of fixed assets: ¥200,000.

(2) Elimination of unrealized profits on fixed assets in consolidated accounting Figure 6 is a diagram for explaining the elimination of unrealized profits on fixed assets in consolidated accounting. In consolidated accounting, if unrealized profits are not realized, it is necessary to deduct intercompany transactions and internal profits arising from transactions such as buying and selling conducted between companies in the group. This is because transactions within a consolidated group (transfer of assets and provision of services) are simply asset transfers and work from the perspective of outside the group, and are considered to have no revenue or expenses. When fixed assets are bought and sold within a group of companies, the selling company often adds internal profits to the acquired fixed assets, and the acquiring company records the acquisition cost (= book value of assets of the selling company + internal profits) as a fixed asset and performs depreciation based on that.

Therefore, when making consolidated financial statements, the unrealized profits included in the unrealized profit-retained fixed assets within the group at the end of the fiscal year must be eliminated, and the depreciation amount must also be adjusted, resulting in asset amounts and depreciation expenses that do not include unrealized profits.

(2)-1: When a selling company sells its business products (goods) to another company in the group, and the purchasing company uses them as fixed assets

For example, in XX Holdings, group company A (the selling company) purchases goods from an external supplier for 90,000 yen and sells them to group company B (the purchasing company) for 100,000 yen. In this case, group company A (the selling company) realizes a profit on the sale of 10,000 yen. Group company B (the purchasing company) uses the goods as a fixed asset for a certain period of time. For example, if the straight-line method is used and the useful life is 5 years, after 2 years of use, the accumulated depreciation amount will be 40,000 yen and the remaining book value will be 60,000 yen.

In the financial statements of the purchasing company, the assets are recorded and depreciated at the acquisition cost, which includes the selling company's internal profits. From the perspective of those outside the group, this appears as unrealized profits.

(2)-2: When a selling company sells fixed assets acquired from outside for its own use to another company within the group and continues to use them

For example, in XX Holdings, group company C (the selling company) purchases a fixed asset from an external supplier for 100,000 yen, and if it is used for three years using the straight-line method with a useful life of five years, the accumulated depreciation will be 60,000 yen and the residual book value will be 40,000 yen. It then sells it to group company D (the purchasing company) for 50,000 yen. In this case, group company C (the selling company) realizes a gain on the sale of 10,000 yen. Group company D (the purchasing company) uses the asset as a fixed asset for a certain period of time. For example, if the straight-line method is used with a useful life of two years, after one year of use the accumulated depreciation will be 25,000 yen and the residual book value will be 25,000 yen.

As such, the difference between (2)-1 and (2)-2 is whether the selling company sells the fixed assets for its own use or sells them as commercial products, but the purchasing company still assumes that it will continue to use them as fixed assets for a certain period of time. In this case, the assets are recorded and depreciated at the acquisition cost, which includes the selling company's internal profits, on the purchasing company's financial statements. From the perspective of outside the group, this is an unrealized profit.

Therefore, adjustments must be made in the consolidated accounting adjustment procedure so that the assets and amortization expenses do not include internal profits. Unrealized internal profits that cannot be recorded at the time of acquisition are realized at certain times, as described below. For example, they are realized through depreciation, disposal, and sale to a company outside the group.

Figure 7 is a diagram to explain the image of the revision of the fixed assets and depreciation expense amount in the individual company accounting/consolidated accounting. Here, the example of (2)-1 is explained. The individual company asset amount in the individual company accounting = ¥100,000 (unrealized profit on sale = ¥10,000, acquisition cost on the consolidated basis = ¥90,000) is depreciated every year.

The asset accounting entries for the first year after acquisition are as follows. For ease of explanation, the seller's sales accounting will be recorded using the split method (the three-way method is the standard). Company A's accounting (seller) will be CASH: ¥100,000 / Merchandise: ¥90,000, Profit on sale of merchandise: ¥10,000. Company B's accounting (purchased) will be Fixed assets: ¥100,000 / CASH: ¥100,000.

Here, the unrealized profit is eliminated. The consolidated adjustment journal entry will be (Company B) Profit on sale of merchandise: ¥10,000 / (Company A) Fixed assets: ¥10,000. When added together and offset, the consolidated adjustment journal entry will be (Company B) Profit on sale of merchandise: ¥90,000 / (Company A) Fixed assets: ¥90,000. The unrealized profit has been eliminated, and externally, the only thing that has changed is the user and the form of use from merchandise to fixed assets.

The depreciation accounting entry for the first year after acquisition will be as follows: Depreciation adjustment amount = company's depreciation expense x (profit or loss at time of sale ÷ company's acquisition cost) = ¥20,000 x (¥10,000 / ¥100,000) = ¥2,000.

The accounting entry for Company B (purchased party) will be: Depreciation expense: ¥20,000 / Accumulated depreciation: ¥20,000. The depreciation expense will be adjusted so that it is based on the consolidated book value.

The consolidated adjusted B company accounting (buyer) will have depreciation expense: ¥2,000 / accumulated amortization: ¥2,000. When offset, the consolidated adjusted journal entry will be depreciation expense: ¥18,000 / accumulated amortization: ¥18,000. Compared to the individual company accounting, expenses have decreased by ¥2,000 = profit has increased relatively. The unrealized profit that was eliminated at the time of acquisition has been realized through amortization.

Figure 8 is a diagram to explain the case where a fixed asset is sold outside the group three years after acquisition. For example, we will explain the case where Company B sells a fixed asset to a third party (outside the group) for ¥45,000 (residual book value + ¥5,000). The residual value after three years of individual accounting is ¥40,000, the remaining unrealized profit = ¥4,000, and the consolidated residual book value = ¥36,000.

B's accounting entries are: Accumulated depreciation: ¥60,000, CASH: ¥45,000 / Fixed assets: ¥100,000, Proceeds from sales of fixed assets: ¥5,000.

Adjust so that the sale is based on the consolidated book value. The consolidated adjustment journal entry is: Fixed assets: ¥10,000 / Accumulated depreciation: ¥6,000, Profit on sale of fixed assets: ¥4,000. The remaining unrealized profit from the sale of "¥4,000" is added as a profit on sale to realize it. Realized profit from sale = Profit/loss at time of sale - Profit/loss already realized.

After adding up and offsetting, the consolidated adjusted journal entry will be: Accumulated depreciation: ¥54,000, CASH: ¥45,000 / Fixed assets: ¥90,000, Proceeds from sale of fixed assets: ¥9,000.

The necessary items for managing unrealized profits on fixed assets in consolidated accounting are (1) management of the selling company's internal profits at the time of acquisition (profit and loss amount at time of sale), (2) calculation of the amortization adjustment amount at the time of depreciation each period (amount realized through amortization), and (3) the cumulative total of amortization adjustment amounts for prior years (amount of realized profit and loss). Consolidated adjustment journal entries cannot be created unless these amounts are properly maintained and calculated. When there are a large number of assets and companies, management and calculation of the parent company becomes cumbersome. Therefore, this embodiment solves these problems.

Figure 9 is a diagram for explaining a conventional method for managing unrealized profits in fixed asset systems and consolidated accounting systems. As an example of a conventional system, we will explain an example of processing in the first year after purchase when company B purchases a notebook PC from company A among group companies.

In Figure 9, in Company B's fixed asset system, asset information data, depreciation information data, and monthly depreciation information data for purchased products are registered in response to operations by Company B's accounting staff.

In the consolidated accounting system, target assets are selected from the fixed asset system in response to operations by the parent company consolidation officer, and unrealized profit target fixed asset data and unrealized profit amortization information data are registered. Specifically, the "Asset No.", "Branch No.", "Asset Name" and "Acquisition Cost" data for the unrealized profit target fixed asset data are retrieved and set from the asset information data in Company B's fixed asset system.

If the "company segment," "selling consolidated company," and "selling segment" data for fixed assets subject to unrealized profits cannot be obtained from Company B's fixed asset system, the parent company's consolidation staff will obtain the information from Company B and enter the supplementary information.

The parent company staff will obtain information from Company A and input additional information into the "sale transaction type" and "profit/loss amount at time of sale" fields of the unrealized profit fixed asset data.

The "Depreciation Amount" of the unrealized profit amortization information data is set by aggregating the target data of the monthly amortization information data of Company B's fixed asset system. In addition, the amortization adjustment amount = depreciation expense of each company in the unrealized profit amortization information data x (profit/loss amount at time of sale of the unrealized profit target fixed asset data ÷ acquisition cost of each company in the unrealized profit target fixed asset data) is automatically calculated and set.

In this way, in a consolidated accounting system, the parent company's consolidation staff must perform tasks such as (1) selecting the target assets from the assets in the purchasing company's fixed asset system, (2) inputting supplementary information for the purchasing company, and (3) inputting supplementary information for the selling company. This burden increases when there are a large number of companies and assets.

2. Configuration
An example of the configuration of the unrealized profit management system 1 according to this embodiment will be described with reference to Fig. 10. Fig. 10 is a diagram showing an example of the configuration of the main parts of the unrealized profit management system 1 according to this embodiment.

In FIG. 10, the unrealized profit management system 1 is composed of a fixed asset system 10, a consolidated information input system 20, and a consolidated accounting system 30, which are configured to be able to communicate data with each other via a network 300. In this embodiment, the unrealized profit management system 1 automatically links only the original information required to understand the generation of unrealized profits (acquisition of fixed assets), division (division of fixed assets), and realization (amortization, disposal, and sale of fixed assets) from the fixed asset system 10, and the consolidated accounting system 30, which is the final link, devises allocation and handover calculations for each pattern based on various information, allowing the subsidiary company staff member acting as an intermediary to properly manage unrealized profits even if they do not know the profit and loss amount at the time of sale.

The fixed asset system 10 is a fixed asset system provided for each subsidiary. The accounting staff of each company registers fixed asset information in the fixed asset system 10. The fixed asset system 10 comprises a control unit and a memory unit. The control unit, functionally, comprises a first registration unit 11. The memory unit stores asset information data, depreciation information data, monthly depreciation information data, division information data, and disposal information data.

The asset information data may include the asset number, branch number, asset name, and acquisition cost (see FIG. 12). The depreciation information data may include the asset number, branch number, fiscal year, depreciation method, useful life, depreciation rate, and memorandum value (see FIG. 12). The monthly depreciation information data may include the asset number, branch number, fiscal year, month number, and depreciation amount (see FIG. 12). The division information data may include the history number, asset number, branch number, split asset number, split branch number, split ratio, original acquisition price, and split acquisition price (see FIG. 14). The disposal information data may include the history number, asset number, branch number, asset number, branch number, disposal date, and reason category (see FIG. 14).

The first registration unit 11 registers asset information data, depreciation information data, and monthly depreciation information data in response to operations by the subsidiary's accounting staff. When a fixed asset is divided, the first registration unit 11 also divides the asset information data and registers the division information data. When a fixed asset is disposed of, the first registration unit 11 also registers disposal information data.

The consolidated information input system 20 registers the unrealized profit target fixed asset data and unrealized profit amortization information data in the storage unit in response to the operations of the subsidiary consolidation officer. The subsidiary consolidation officer (1) selects the target asset from the assets of the purchasing company, and (2) inputs supplementary information for the purchasing company. As described below, the selling company's transaction classification and profit/loss amount at the time of sale cannot be input because they cannot be disclosed by the selling company to the purchasing company.

The consolidated information input system 20 includes a control unit and a memory unit. The control unit, functionally and conceptually, includes a data collection unit 21 and a second registration unit 22. The memory unit stores the consolidated information input company setting master 25, unrealized profit target fixed asset data, unrealized profit target fixed asset division data, and unrealized profit amortization information data.

The consolidated information input company setting master 25 is a master for registering the consolidated company and whether or not the selling company's profit and loss amount at the time of sale is entered (entered or not entered) in association with each other. The consolidated information input company setting master 25 can be configured as a table or the like in which consolidated companies are registered in association with whether or not individual companies' unrealized profit and loss is entered (see FIG. 12). In the consolidated information input company setting master 25, if the consolidated company, which is the purchasing company, cannot know the profit and loss amount at the time of sale from the selling company, the individual company's unrealized profit and loss entry is set to "not entered," and on the registration screen, the "sale transaction category" and "profit and loss amount at the time of sale" of the unrealized profit target fixed asset data are hidden and cannot be entered.

The fixed asset data subject to unrealized profit may include the following items: consolidated accounting period, consolidated company, asset number, branch number, asset name, acquisition cost, date of disposal, company segment, selling consolidated company, seller segment, sale transaction category, profit/loss amount at time of sale, realized profit/loss amount in previous period, original asset number for division, and original branch number for division (see FIG. 12). As for "realized profit/loss amount in previous period," as described below, data is not set in the consolidated information system 20, so this item may be hidden/unenterable on the registration screen of the consolidated information input system 20.

The unrealized profit target fixed asset split data may include the following items: consolidated accounting period, consolidated company, asset number, branch number, split sequence number, acquisition price before split, original acquisition price, asset number to be split, branch number to be split, and acquisition price to be split (see Figure 14).

The unrealized profit amortization information data may include the following items: consolidated accounting period, consolidated company, asset number, branch number, amortization amount, and amortization adjustment amount (see FIG. 12). As described below, since data for the "amortization adjustment amount" is not set in the consolidated information system 20, this item may be hidden and made unenterable on the registration screen of the consolidated information input system 20.

The second registration unit 22 acquires asset information data (asset number, branch number, asset name, acquisition cost) from the target company's fixed asset system 10 according to the selection made by the subsidiary consolidation manager, and generates and registers fixed asset data for unrealized profits.

The "own segment" and "selling consolidated company" of the unrealized profit fixed asset data are entered by the subsidiary consolidation staff. The "selling source segment" of the unrealized profit fixed asset data is entered by the subsidiary consolidation staff to the extent possible. The "sale transaction type" and "profit/loss amount at time of sale" of the unrealized profit fixed asset data are input controlled according to the settings of the consolidated information input company setting master 25, and if the input of individual company unrealized profit/loss is set to "Do not input", the "sale transaction type" and "profit/loss amount at time of sale" of the unrealized profit fixed asset data are hidden on the registration screen and cannot be input.

The second registration unit 22 also acquires monthly depreciation information data from the fixed asset system 10 of the target individual company according to the selection made by the subsidiary consolidation manager, and generates and registers unrealized profit amortization information data. When entering information about a subsidiary, the "depreciation adjustment amount" data in the unrealized profit amortization information data is not retained because it does not require calculation.

In addition, when information on the split of fixed assets is registered in the fixed asset system 10 of the target subsidiary, the second registration unit 22 generates unrealized profit target fixed asset split data including the consolidated accounting period, consolidated company, asset number, branch number, pre-split acquisition price, original acquisition price, and target acquisition price, and registers this data in the memory unit.

The consolidated accounting system 30 is operated by the parent company consolidation manager, and automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data registered by the subsidiary consolidation manager in the consolidated information input system 20 to obtain the unrealized profit target fixed asset data and unrealized profit amortization information data.

The consolidated accounting system 30 includes a control unit and a memory unit. The control unit, functionally, includes a linking unit 31 and a third registration unit 32. The memory unit stores unrealized profit target fixed asset data and unrealized profit amortization information data.

The linking unit 31 automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data stored in the memory of the consolidated information input system 20 to obtain the unrealized profit target fixed asset data and unrealized profit amortization information data.

The third registration unit 32 additionally registers data on "sale transaction category" and "profit/loss amount at time of sale" that cannot be entered by subsidiaries of the unrealized profit target fixed asset data in response to operations by the parent company consolidation officer.

The linking unit 31 and/or the third registration unit 32 automatically calculates the "amortization adjustment amount" of the unrealized profit amortization information data when the profit and loss amount at the time of sale is determined, and sets the data. The amortization adjustment amount is calculated as follows: Amortization adjustment amount = Depreciation expense of each company x (profit and loss amount at the time of sale ÷ acquisition cost of each company).

The linking unit 31 and/or the third registration unit 32 automatically carry over the amount of profit or loss at the time of sale registered in the first year of acquisition for the data on fixed assets subject to unrealized profits from the next fiscal year onwards.

The linking unit 31 and/or the third registration unit 32 automatically sets the total amortization adjustment amount for the previous period or earlier in the unrealized profit amortization information data to the realized profit/loss amount for the previous period in the unrealized profit target fixed asset data for the current period.

The linking unit 31 and/or the third registration unit 32 automatically apportions the acquisition price, the profit/loss amount at the time of sale, and the profit/loss amount realized in the previous period of the fixed asset split data subject to unrealized profit based on the pre-split acquisition price, the original acquisition price, and the target acquisition price of the unrealized profit fixed asset split data in the consolidated information input system 20.

Figure 11 is a diagram showing an example of the hardware configuration of the fixed asset system 10, the consolidated information input system 20, and the consolidated accounting system 30. Since the fixed asset system 10, the consolidated information input system 20, and the consolidated accounting system 30 can have the same hardware configuration, the consolidated accounting system 30 will be used here as a representative example.

The consolidated accounting system 30 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 consolidated accounting system 30 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 consolidated accounting system 30 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 consolidated accounting system 30 and the server 200 etc. so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a touch panel), 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 or the printer 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 control unit 102 is a CPU or the like that performs overall control of the consolidated accounting system 30. 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 information processing operations based on these stored programs.

3. Specific Examples
A specific example of the processing in the unrealized profit management system 1 according to the present embodiment will be described with reference to FIGS.

A specific example of the processing of the unrealized profit management system 1 will be described with reference to Figures 10 to 14. In the following explanation, an example of the processing in the first and second years after acquisition when group company B (hereinafter referred to as "Company B") purchases a notebook PC from group company A (hereinafter referred to as "Company A") will be described.

(Example of processing in the first year of acquisition)
FIG. 12 is a diagram for explaining an example of processing in the first year after company B purchases a fixed asset from company A.

Figure 12 (A) is a diagram showing an example of asset information data. Figure 12 (B) is a diagram showing an example of amortization information data. Figure 12 (C) is a diagram showing an example of monthly amortization information data. Figure 12 (D) is a diagram showing an example of a consolidated information input setting master. Figure 12 (E) is a diagram showing an example of unrealized profit target fixed asset data. Figure 12 (F) is a diagram showing an example of unrealized profit amortization information data. Figure 12 (G) is a diagram showing an example of unrealized profit target fixed asset data after linkage. Figure 12 (H) is a diagram showing an example of unrealized profit amortization information data after linkage.

Company B's fixed asset system 10 registers asset information data, depreciation information data, and monthly depreciation information data for purchased fixed assets in response to operations by Company B's accounting staff.

In the example of asset information data shown in FIG. 12(A), the first line has the asset number "Asset 1", the branch number "0", the asset name "Notebook PC", and the acquisition cost "100,000". This was purchased by Company B from Company A.

In the example of depreciation information data shown in FIG. 12 (B), the first line contains the asset number "Asset 1", branch number "0", fiscal year "2021", depreciation method "Straight-line method", useful life "5 years", depreciation rate "0.2", and memorandum value "1".

In the example of monthly depreciation information data shown in Figure 12 (C), the first line contains the asset number "Asset 1", branch number "0", fiscal year "2021", month number "1", and depreciation amount "￥1,667", with the fiscal year total being 20,000.

In order to reduce the burden on the parent company consolidation staff, the consolidated information input system 20 has subsidiary consolidation staff share the input, and the subsidiary consolidation staff (1) selects the target assets from the assets of the purchasing company, and (2) inputs supplementary information for the purchasing company. The selling company's transaction classification and profit/loss amount at the time of sale cannot be entered because this information cannot be disclosed by Company A to Company B.

The consolidated information input system 20 registers the unrealized profit target fixed asset data and unrealized profit amortization information data in the memory unit in response to the operation of the consolidation officer of Company B on a registration screen (not shown).

In the example of the consolidated information input company setting master 25 shown in FIG. 12 (D), the first line is the consolidated company "Company A" and whether or not to input unrealized profit and loss for individual companies is "Enter", and the second line is the consolidated company "Company B" and whether or not to input unrealized profit and loss for individual companies is "Do not enter". The consolidated information input company setting master 25 controls the information of the selling company (profit and loss amount at the time of sale) that is unknown to the purchasing company so that it is not displayed or cannot be entered on the registration screen.

In the example of unrealized profit target fixed asset data shown in FIG. 12 (E), the unrealized profit target fixed asset data is the consolidated accounting period "FY2022 ending March", consolidated company "Company B", asset number "Asset 1", branch number "0", asset name "Notebook PC", acquisition cost "￥100,000", company segment "Segment 1", selling consolidated company "Company A", seller segment "Segment 2". The consolidated accounting period is expressed by the year in which the final month of the period belongs, for example, FY2021 = FY2022 ending March.

The data for "Asset No.", "Branch No.", "Asset Name" and "Acquisition Cost" are obtained and set from the asset information data in Company B's fixed asset system 10 for the relevant consolidated accounting period. "Company segment" and "Selling consolidated company" are entered by the consolidation staff at Company B. As there are cases where the staff at Company B are not aware of the "Seller segment", they should enter it to the extent that they are aware of it.

The display/non-display of the registration screen for "sale transaction type" and "profit/loss amount at time of sale" is controlled according to the settings of the consolidated information input company setting master 25. If the individual company unrealized profit/loss input status is set to "Do not input", the "sale transaction type" and "profit/loss amount at time of sale" items are hidden on the registration screen to prevent input. In this example, the second line of the consolidated information input company setting master is set to "Company B" for the consolidated company and "Do not input" for the individual company unrealized profit/loss input status, so the "sale transaction type" and "profit/loss amount at time of sale" items are hidden on the registration screen to prevent input. In other words, Company A's profit/loss amount at time of sale cannot be disclosed to Company B, so it is controlled so that it cannot be input. As described below, the "sale transaction type" and "profit/loss amount at time of sale" are input by the parent company consolidation staff in the consolidated accounting system 10. There is no problem even if the parent company staff is informed of the profit/loss amount at time of sale because they are not a party to the transaction.

In the example of unrealized profit amortization information data shown in FIG. 12 (E), the consolidated fiscal year ending is "March 2022," the consolidated company is "Company B," the asset number is "Asset 1," the branch number is "0," and the amortization amount is "￥20,000."

The "Depreciation amount" is set by aggregating the target data of the monthly depreciation information data in Company B's fixed asset system 10. The "Depreciation adjustment amount" is not retained because it does not need to be calculated. It is calculated in the consolidated accounting system 30.

The consolidated accounting system 30 automatically links with the unrealized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to obtain the unrealized profit target fixed asset data and unrealized profit amortization information data. In the consolidated accounting system 30, in response to the operation of the parent company consolidation officer, only the data of "sale transaction category" and "profit/loss amount at time of sale" that cannot be entered by the subsidiary of the unrealized profit target fixed asset data is additionally registered, and other data processing is automatically executed, thereby reducing the workload of the parent company consolidation officer.

In addition, when the parent company's staff determines (enters) the profit and loss amount at the time of sale, the "Depreciation Adjustment Amount" in the unrealized profit amortization information data is automatically recalculated. The Depreciation Adjustment Amount is calculated as follows: Depreciation Adjustment Amount = Individual Company Depreciation Expense x (Profit and Loss Amount at Time of Sale ÷ Individual Company Acquisition Cost).

Figure 12 (G) shows an example of automatically linked fixed asset data for unrealized profits. The sales transaction category "business transaction" and the profit/loss amount at the time of sale "10,000" are entered by the parent company consolidation officer.

Figure 12 (H) shows an example of automatically linked unrealized profit amortization information data. The amortization adjustment amount "¥2,000" = depreciation expense of the individual company in the unrealized profit amortization information data "¥20,000" x (profit/loss amount at time of sale of the unrealized profit target fixed asset data "¥10,000" ÷ acquisition cost of the individual company in the unrealized profit target fixed asset data "¥100,000") is automatically calculated and added.

(Example of processing in the second year after acquisition: If Company B continues to hold the shares)
FIG. 13 is a diagram for explaining an example of processing in the second year after company B purchases a fixed asset from company A.

Figure 13 (A) is a diagram showing an example of asset information data. Figure 13 (B) is a diagram showing an example of amortization information data. Figure 13 (C) is a diagram showing an example of monthly amortization information data. Figure 13 (D) is a diagram showing an example of a consolidated information input setting master. Figure 13 (E) is a diagram showing an example of unrealized profit target fixed asset data. Figure 13 (F) is a diagram showing an example of unrealized profit amortization information data. Figure 13 (G) is a diagram showing an example of unrealized profit target fixed asset data after linkage. Figure 13 (H) is a diagram showing an example of unrealized profit amortization information data after linkage.

In FIG. 13, in Company B's fixed asset system 10, the depreciation information data and monthly depreciation information data are updated in response to operations by Company B's accounting staff.

In the example of depreciation information data shown in Figure 13 (B), in the second line, data from the year "2021" is carried over to the year "2022."

In the example of monthly amortization information data shown in FIG. 13(C), the amortization amount for each month for the fiscal year "2022" is calculated and updated to "1,667."

The consolidated information input system 20 updates the realized profit target fixed asset data and unrealized profit amortization information data for the consolidated fiscal year ending March 2023.

In the example of updated unrealized profit target fixed asset data shown in Figure 13 (E), the same data as for the consolidated fiscal year ending March 2022 is added to the consolidated fiscal year ending March 2023.

In the example of the updated unrealized profit amortization information data shown in FIG. 13 (F), the amortization amount of "20,000" for the consolidated fiscal year ending "March 2023" is set by aggregating the target data of the monthly amortization information data in Company B's fixed asset system 10.

In the consolidated accounting system 30, for fixed asset data subject to unrealized profits, the "profit/loss amount at time of sale" registered in the first year of acquisition is automatically carried over to the next fiscal year onwards. The sum of the "amortization adjustment amount" of the unrealized profit amortization information data for the previous fiscal year and earlier is set as the "previous fiscal year realized profit/loss amount" for the current fiscal year of the fixed asset data subject to unrealized profits. This allows the parent company personnel to continue managing unrealized profits from the next fiscal year onwards without having to think about it.

The consolidated accounting system 30 automatically links with the updated realized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to obtain the updated unrealized profit target fixed asset data and unrealized profit amortization information data.

Figure 13 (G) shows an example of automatically linked and updated fixed asset data for unrealized profits. The sales transaction category "business transaction" and the profit/loss amount at time of sale "10,000" are automatically carried over from the data registered in the first year of acquisition. "Realized profit/loss amount in previous period" is automatically calculated and set to "2,000", the total of the amortization adjustment amounts for previous years in the unrealized profit amortization information data.

Figure 13 (H) shows an example of automatically linked and updated unrealized profit amortization information data. The amortization adjustment amount for the second year, "¥2,000," is automatically calculated and set in the same way as for the first year.

(Treatment in the second year of acquisition: Partial division and disposal)
14 is a diagram for explaining the process when a part of a fixed asset is divided and disposed of in the second year. When an asset acquired as a whole has severe wear and tear, it may be necessary to divide and dispose of a part of it for replacement or the like. When a fixed asset is divided, the unrealized profit-related information managed by the consolidated accounting system 30 is also divided and disposed of at the same rate to realize partial unrealized profit. Unrealized profit after division and disposal can be managed without the parent company's consolidation staff being aware of it.

In the following, an example will be described in which a notebook PC with asset number "Asset 1" is divided into a 60% original division amount and a 40% division amount, and the 40% division amount is sold (disposed of). FIG. 14 (A) is a diagram showing an example of asset information data. FIG. 14 (B) is a diagram showing an example of division information data. FIG. 14 (C) is a diagram showing an example of disposal information data. FIG. 14 (D) is a diagram showing an example of depreciation information data. FIG. 14 (E) is a diagram showing an example of monthly depreciation information data. FIG. 14 (F) is a diagram showing an example of a consolidated information input setting master. FIG. 14 (G) is a diagram showing an example of unrealized profit target fixed asset data. FIG. 14 (H) is a diagram showing an example of unrealized profit target fixed asset division data. FIG. 14 (I) is a diagram showing an example of unrealized profit depreciation information data. FIG. 14 (J) is a diagram showing an example of unrealized profit target fixed asset data after linkage. FIG. 14 (K) is a diagram showing an example of unrealized profit depreciation information data after linkage.

In FIG. 14, in Company B's fixed asset system 10, resource information data is divided in response to operations by Company B's accounting staff.

In the example of asset information data shown in FIG. 14(A), the asset number "Asset 1", branch number "0", asset name "Notebook PC", and acquisition cost "100,000" in the first line of FIG. 13(A) are split into 60% as the original and 40% as the division destination, with the first line being asset number "Asset 1", branch number "0", asset name "Notebook PC", and acquisition cost "60,000", and the second line being asset number "Asset 1", branch number "1", asset name "Notebook PC (sold)", and acquisition cost "40,000". The original and division destination may have the same "Asset No." but different "Branch Numbers" or different "Asset No.".

In Company B's fixed asset system 10, split information data is generated in response to operations by Company B's accounting staff. In the example of split information data shown in FIG. 14(B), the history number is "1", asset number is "asset 1", branch number is "0", split asset number is "asset 1", split branch number is "1", split ratio is "40%", original acquisition price is "100,000", and target acquisition price is "40,000".

In Company B's fixed asset system 10, disposal information data is generated in response to operations by the accounting staff of Company B. In the example of disposal information data shown in FIG. 14 (C), the history number is "1", asset number is "Asset 1", branch number is "1", disposal date is "3/31/2023", and reason classification is "Sale".

In Company B's fixed asset system 10, the depreciation information data is divided according to the operations of Company B's accounting staff. In the example of depreciation information data shown in FIG. 14 (D), the asset number "Asset 1", branch number "1", fiscal year "2022", depreciation method "Straight line method", useful life "5 years", depreciation rate "0.2", and memorandum value "1" are added to the third line.

In Company B's fixed asset system 10, monthly depreciation information data is divided and recalculated in response to operations by Company B's accounting staff. In the example of monthly depreciation information data shown in Figure 14 (E), the asset number is "Asset 1", the branch number is "0", the fiscal year is "2022", and the depreciation amount for each month is "¥1,000", resulting in a total for the fiscal year of ¥12,000. Also, the asset number is "Asset 1", the branch number is "1", the fiscal year is "2022", the depreciation amount for each month from January to November is "¥667", and the depreciation amount for December is "663", resulting in a total for the fiscal year of ¥8,000.

The consolidated information input system 20 updates the unrealized profit target fixed asset data and unrealized profit amortization information data for the consolidated fiscal year ending March 2023.

In the example of unrealized profit target fixed asset data shown in Figure 14 (G), for the consolidated fiscal year ending March 2023, the target data is obtained from the target asset information data, split information data, and disposal information data, and the following is added to the second line: consolidated company "Company B", asset number "Asset 1", branch number "0", asset name "Notebook PC", acquisition cost "60,000", company segment "Segment 1", selling consolidated company "Company A", selling segment "Segment 2", original asset number "Asset 1", and original branch number "0".

In addition, on the third line, the following are added: consolidated company "Company B", asset number "Asset 1", branch number "1", asset name "Notebook PC (sold)", acquisition cost "40,000", disposal date "3/31/2023", company segment "Segment 1", selling consolidated company "Company A", seller segment "Segment 2", original asset number "Asset 1", and original branch number "0". Original asset number "Asset 1" and original branch number "0" are obtained and set from the division information data. Disposal date "3/31/2023" is obtained and set from the disposal information data.

The consolidated information input system 20 obtains the target split information data from the fixed asset system 10 and generates unrealized profit target fixed asset split data.

In the example of unrealized profit target fixed asset split data shown in Figure 14 (H), the consolidated fiscal year ending is "FY2023", the consolidated company is "Company B", the asset number is "Asset 1", the branch number is "0", the split sequence is "1", the acquisition price before the split is "¥100,000", the original acquisition price of the split is "¥60,000", the asset number to be split is "Asset 1", the branch number to be split is "1", and the acquisition price of the split is "¥40,000".

In the consolidated information input system 20, the unrealized profit target fixed asset data is updated for the consolidated accounting period "ending March 2023." In the example of unrealized profit target fixed asset data shown in FIG. 14 (I), data for the consolidated accounting period "ending March 2023" is added from the monthly depreciation information data in the fixed asset system 10.

The consolidated accounting system 30 automatically links with the updated unrealized profit target fixed asset data and unrealized profit amortization information data of the consolidated information input system 20 to obtain the updated unrealized profit target fixed asset data and unrealized profit amortization information data. In addition, the "acquisition price", "profit/loss amount at time of sale", and "realized profit/loss amount in the previous period" of the unrealized profit target fixed asset split data are automatically apportioned based on the pre-split acquisition price, split-origin acquisition price, and split-destination acquisition price of the unrealized profit target fixed asset split data.

In the example of unrealized profit target fixed asset data shown in Figure 14 (J), for the consolidated fiscal year ending March 2023, the "profit and loss amount at time of sale" in the second and third lines is automatically set to "¥6,000" and "¥4,000" based on the profit and loss amount at time of sale in the first line, "¥10,000," which is divided and apportioned at the ratio of the original acquisition price to the acquisition price of the split target = 60%:40%.

In addition, the "Realized profit/loss amount from the previous period" on the second and third lines is automatically set to "1,200 yen" and "800 yen" based on the total amortization adjustment amount for the previous period and earlier in the unrealized profit amortization information data, "2,000 yen," which is apportioned in the ratio of the original acquisition price to the acquisition price of the division target = 60%:40%.

In the example of unrealized profit amortization information data shown in Figure 14 (K), the amortization adjustment amounts in the second and third lines are automatically calculated in the same way as in the first year, and are set to "¥1,200" and "¥800."

The realized profit or loss from the sale of the post-split assets (branch number 1) can be calculated from the profit or loss at the time of sale, the amortization adjustment amount, and the realized profit or loss from the previous period. Consolidated adjustment amount (profit from sale of fixed assets) = profit or loss at the time of sale "¥4,000" - amortization adjustment amount for the current period "¥800" - realized profit or loss from the previous period "¥800" = ¥2,400.

In this way, the status of changes (division, sale, disposal) in the fixed asset system 10 is automatically transferred to the consolidated information input system 20 and the consolidated accounting system 30. In addition, the acquisition cost of the divided assets and the amount related to unrealized profits are automatically apportioned according to the fixed asset division ratio. This allows unrealized profits after division and disposal to be managed without the parent company staff having to be aware of it.

As described above, according to this embodiment, the consolidated information input system acquires fixed asset information from the fixed asset system of the subsidiary in response to the operation of the subsidiary consolidation manager, and registers unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and data on the selling consolidated company, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount in its storage unit. The consolidated accounting system automatically cooperates with the consolidated information input system to acquire unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, and additionally registers data on the sales transaction category and profit and loss amount at the time of sale to the unrealized profit target fixed asset data in response to the operation of the parent company consolidation manager. In addition, data on the amortization adjustment amount automatically calculated by the amortization adjustment amount = individual company depreciation expense x (profit and loss amount at the time of sale ÷ acquisition cost) is added to the unrealized profit amortization information data, so that it is possible to reduce the workload of the parent company manager when managing unrealized profits of fixed assets within a group company.

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

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to 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.

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

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

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including 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 unrealized profit management system 1, 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 unrealized profit management system 1, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the unrealized profit management system 1 as necessary. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to give instructions to the CPU in cooperation with the OS and perform various processes. This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the unrealized profit management system 1 via any network, and all or part of it may be downloaded as needed.

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

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

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

The unrealized profit management system 1 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 unrealized profit management system 1 may be realized by implementing software (including programs or data, etc.) that causes the information processing 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 function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

REFERENCE SIGNS LIST 1 Unrealized profit management system 10 Fixed asset system 11 First registration unit 20 Consolidated information input system 21 Data collection unit 22 Second registration unit 30 Consolidated accounting system 31 Linkage unit 32 Third registration unit 102 Control unit 104 Communication interface unit 106 Storage unit 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (9)

An unrealized profit management system for managing unrealized profits in transactions between group companies, the system comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, for registering information on fixed assets including acquisitions and transfers for each subsidiary of a group company, the system comprising:
The connection information input system includes:
In response to the operations of the subsidiary consolidation manager, fixed asset information is acquired from the target subsidiary's fixed asset system, and unrealized profit target fixed asset data, including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, and unrealized profit amortization information data, including consolidated accounting period, consolidated company, asset number, and amortization amount, are registered in the storage unit.
The consolidated accounting system includes:
An unrealized profit management system that automatically links with the consolidated information input system, acquires the unrealized profit target fixed asset data and the unrealized profit amortization information data from the consolidated information input system, and registers additional data on the profit/loss amount at the time of sale to the unrealized profit target fixed asset data in response to operations by a parent company consolidation officer, and also adds amortization adjustment amount data automatically calculated by the formula amortization adjustment amount = amortization amount x (profit/loss amount at the time of sale ÷ acquisition cost) to the unrealized profit amortization information data. The unrealized profit management system described in claim 1, characterized in that in the consolidated information input system, a subsidiary consolidation officer inputs data on the company's own segment and the consolidated company to be sold for the unrealized profit target fixed asset data. The connection information input system includes:
In accordance with the settings of the master data registered by associating the consolidated company with the selling company's profit and loss amount at the time of sale, the display and input of the profit and loss amount at the time of sale of the unrealized profit target fixed asset data on the registration screen is controlled.
An unrealized profit management system as described in claim 1 or 2, characterized in that if the master is set so that the consolidated company does not enter the profit and loss amount of the selling company at the time of sale, the profit and loss amount at the time of sale of the fixed asset data subject to unrealized profit on the registration screen is hidden and cannot be entered. An unrealized profit management system according to any one of claims 1 to 3, characterized in that the consolidated accounting system automatically carries over the amount of profit or loss at the time of sale registered in the first year of acquisition for the unrealized profit target fixed asset data to the next fiscal year and thereafter. An unrealized profit management system according to any one of claims 1 to 4, characterized in that the consolidated accounting system automatically sets the total of the amortization adjustment amounts for the unrealized profit amortization information data for the previous period or earlier to the realized profit/loss amount for the previous period of the unrealized profit target fixed asset data for the current period. The unrealized profit management system described in any one of claims 1 to 5, characterized in that the consolidated information input system and consolidated accounting system automatically inherit information on division, sale, and disposal of fixed assets from the fixed asset system of the target subsidiary. The connection information input system includes:
When the fixed asset division information is registered in the fixed asset system of the subsidiary,
Generate unrealized profit target fixed asset split data including consolidated accounting period, consolidated company, asset number, pre-split acquisition price, original acquisition price, and target acquisition price.
The unrealized profit management system described in any one of claims 1 to 6, characterized in that the consolidated accounting system automatically apportions the acquisition price, profit or loss at the time of sale, and realized profit or loss in the previous period of the fixed asset split data subject to unrealized profit based on the pre-split acquisition price, the original acquisition price, and the target acquisition price of the fixed asset split data subject to unrealized profit. An unrealized profit management method executed by an unrealized profit management system that manages unrealized profits in transactions between group companies, the system comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, and which registers information on fixed assets, including acquisitions and transfers, for each subsidiary of a group company, the system comprising:
Executed in the control unit,
The connection information input system comprises:
a step of acquiring fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registering in said storage unit unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount;
The consolidated accounting system comprises:
a step of automatically coordinating with the consolidated information input system, acquiring unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, additionally registering data on sales transaction classification and profit/loss amount at time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on amortization adjustment amount automatically calculated by the formula amortization adjustment amount = amortization amount x (profit/loss amount at time of sale ÷ acquisition cost) to the unrealized profit amortization information data;
13. A method for managing unrealized profits comprising: An unrealized profit management program for executing in an unrealized profit management system for managing unrealized profits in transactions between group companies, the unrealized profit management program comprising a fixed asset system, a consolidated information input system, and a consolidated accounting system, each of which has a storage unit and a control unit, for registering information on fixed assets, including acquisitions and transfers, for each subsidiary of a group company, the unrealized profit management program comprising:
In the control unit,
The connection information input system comprises:
a step of acquiring fixed asset information from the fixed asset system of the target subsidiary in response to an operation by a subsidiary consolidation officer, and registering in said storage unit unrealized profit target fixed asset data including consolidated accounting period, consolidated company, asset number, asset name, acquisition cost, and selling consolidated company data, and unrealized profit amortization information data including consolidated accounting period, consolidated company, asset number, and amortization amount;
The consolidated accounting system comprises:
a step of automatically coordinating with the consolidated information input system, acquiring unrealized profit target fixed asset data and unrealized profit amortization information data from the consolidated information input system, additionally registering data on sales transaction classification and profit/loss amount at time of sale to the unrealized profit target fixed asset data in response to an operation by a parent company consolidation officer, and also adding data on amortization adjustment amount automatically calculated by the formula amortization adjustment amount = amortization amount x (profit/loss amount at time of sale ÷ acquisition cost) to the unrealized profit amortization information data;
Unrealized gains management program to implement.

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