JP7783206B2 - Sales processing device, sales processing method, and sales processing program - Google Patents

Description

The present invention relates to a sales processing device, a sales processing method, and a sales processing program.

For example, some companies use head office/branch accounting. When head office/branch accounting is used, the actual movement of goods differs from the financial occurrence. Therefore, when goods are shipped directly from a factory to a customer, in order to match the financial occurrence, a virtual transfer process from the factory to the branch office must be carried out once to create internal trading data, which places a heavy workload on the person in charge. Patent Document 1, for example, is a conventional system for creating internal trading data.

Japanese Patent Application Laid-Open No. 2020-160823

However, Patent Document 1 does not mention anything about how to easily process sales for internal transactions when products are shipped directly from factories to customers without placing a burden on staff when adopting head office/branch accounting.

The present invention was made in consideration of the above-mentioned problems, and aims to provide a sales processing device, sales processing method, and sales processing program that can easily process sales for internal transactions when products are shipped directly from a factory to a customer, without placing a burden on the person in charge, when head office/branch accounting is adopted.

To solve the above-mentioned problems and achieve the objectives, the present invention provides a sales processing device equipped with a control unit that processes sales for a company that adopts head office/branch accounting and a centralized accounting system. The control unit is configured to access a warehouse master that associates and registers warehouse identification information for identifying a warehouse with business location identification information for the warehouse, and a head office/branch master that associates and registers business location identification information with a head office/branch office classification indicating a head office, branch office, or factory. In response to input operations by an operator on a sales input screen, the device acquires a head office/branch office classification from the head office/branch office master using the business location identification information of the business location that will record the sales as a key, and if the acquired head office/branch office classification is "branch" and the acquired business location identification information of the warehouse that will ship to the customer is used as a key, the device acquires a head office/branch office classification from the head office/branch office master using the acquired business location identification information as a key. If the acquired head office/branch office classification is "factory," the device is equipped with sales processing means that automatically generates sales data for the branch, as well as internal transaction data between the factory and the head office and between the head office and the branch office, based on the input on the sales input screen.

Furthermore, according to one aspect of the present invention, the sales processing means may create only sales data if the acquired head office/branch office classification is other than "branch office" and "factory."

Furthermore, according to one aspect of the present invention, the sales data may be composed of a sales header including a sales number, business establishment identification information, warehouse identification information, customer identification information, sales date, shipping date, and an accounting pattern classification indicating normal or internal sales, and sales details including a sales number, line number, product identification information, quantity, unit sales price, sales amount, unit cost price, and cost amount.

Furthermore, according to one aspect of the present invention, the internal transaction data may be composed of an internal transaction header including the internal transaction number, source business establishment identification information, source warehouse identification information, destination business establishment identification information, destination warehouse identification information, and sales number, and internal transaction details including the internal transaction number, line number, product identification information, quantity, cost unit price, and cost amount.

Furthermore, according to one aspect of the present invention, the control unit may be configured to be able to access a journal entry definition table that registers journal entry patterns including debit items, debit establishments, credit items, credit establishments, and amount types for each regular sales or internal transaction, and may be equipped with a journal entry processing means that references the journal entry definition table and creates journal entry data for factories, headquarters, and branches based on the sales data and internal transaction data.

In order to solve the above-mentioned problems and achieve the objectives, the present invention provides a sales processing method executed by an information processing device equipped with a control unit. The control unit is configured to be able to access a warehouse master that associates and registers warehouse identification information for identifying a warehouse with business location identification information for identifying the warehouse, and a head office/branch office master that associates and registers business location identification information with a head office/branch office classification indicating a head office, branch office, or factory. The control unit executes a sales processing step that, in response to input operations by an operator on a sales input screen, acquires a head office/branch office classification from the head office/branch office master using the business location identification information of the business location recording the sales as a key; if the acquired head office/branch office classification is "branch office" and the entered warehouse identification information of the warehouse shipping to the customer is used as a key, acquires a head office/branch office classification from the head office/branch office master using the acquired business location identification information as a key; and, if the acquired head office/branch office classification is "factory," automatically generates sales data for the branch office, as well as internal transaction data between the factory and the head office and between the head office and the branch office, based on the input on the sales input screen.

Furthermore, to solve the above-mentioned problems and achieve the objectives, the present invention provides a sales processing program to be executed by an information processing device equipped with a control unit. The control unit is configured to access a warehouse master that associates and registers warehouse identification information for identifying a warehouse with business location identification information for identifying the warehouse, and a head office/branch office master that associates and registers business location identification information with a head office/branch office classification indicating a head office, branch office, or factory. The control unit, in response to input operations by an operator on a sales input screen, obtains the head office/branch office classification from the head office/branch office master using the business location identification information of the business location recording the sales as a key; if the obtained head office/branch office classification is "branch office" and the input warehouse identification information of the warehouse shipping to the customer is used as a key, obtains the head office/branch office classification from the head office/branch office master using the obtained business location identification information as a key; and if the obtained head office/branch office classification is "factory," executes a sales processing step that automatically generates sales data for the branch office, as well as internal sales data between the factory and the head office and between the head office and the branch office, based on the input on the sales input screen.

This invention has the advantage that, when adopting head office/branch accounting, sales processing for internal transactions when goods are shipped directly from the factory to a customer can be performed simply and without placing a burden on the person in charge.

FIG. 1 is a diagram for explaining conventional (normal) sales processing when head office/branch accounting is adopted. FIG. 2 is a diagram for explaining the sales processing of the present invention when head office/branch office accounting is adopted. FIG. 3 is a block diagram showing an example of the configuration of the sales processing device according to this embodiment. FIG. 4 is a diagram showing an example of the structure of the establishment master. FIG. 5 is a diagram illustrating an example of the configuration of the warehouse master. FIG. 6 is a diagram showing an example of the configuration of the head office/branch office master. FIG. 7 is a diagram showing an example of the configuration of the unit price master. FIG. 8 is a diagram illustrating an example of the configuration of the journal definition master. FIG. 9 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 10 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 11 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 12 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 13 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 14 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 15 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 16 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment. FIG. 17 is a diagram for explaining a specific example of the processing of the control unit of the sales processing device according to this embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to this embodiment.

[1. Overview]
For example, some companies adopt head office/branch accounting and headquarters centralization systems. "Head office/branch accounting" is an accounting system used when a company has branches in addition to its headquarters. In companies with multiple branches, transactions occur between the head office and branches, and this system is used to process these internal transactions. With head office/branch accounting, branches are made to operate on an independent accounting system, and the headquarters and branches are treated as separate companies. The headquarters uses branch accounts and the branches use head office accounts, and each calculates its own profit and loss, making it possible to clearly show the profit and loss of each branch. Head office/branch accounting is useful when branches handle everything from manufacturing to sales.

The "headquarters centralized accounting system" is a system in which the head office records all transactions between branches in its books. Its distinctive feature is that even transactions between branches that do not actually go through the head office are accounted for as if they went through the head office. While this system has the advantage of being able to keep track of all transactions between branches, it also makes the bookkeeping work at the head office cumbersome.

When branch and head office accounting is adopted, the actual movement of goods differs from the financial occurrence, so when goods are shipped directly from the factory to a customer, a virtual transfer process must be carried out from the factory to the branch office to match the financial occurrence, which places a heavy workload (data entry) on the staff.

In this embodiment, we propose a system that, when adopting head office/branch accounting, can easily process sales for internal transactions when goods are shipped directly from the factory to customers without placing a burden on the person in charge.

Figure 1 is a diagram explaining conventional (normal) sales processing when head office/branch accounting is adopted. In the diagram, (A) is a diagram explaining the flow of goods and sales, (B) is a diagram showing an example of factory accounting (internal sales), (C) is a diagram showing an example of head office accounting (internal sales), (D) is a diagram showing an example of branch accounting (internal sales), and (E) is a diagram showing an example of branch accounting (normal sales).

When inventory is transferred from the factory to the branch, a transaction between departments occurs. In this case, when goods are directly shipped from the factory to a customer, transfer processing, shipping processing, and sales processing are required for internal transactions. Virtual branch inventory is created, and the above transfers are carried out before sales processing is performed, which places a burden on staff and increases their input workload.

Figure 2 is a diagram explaining the sales processing of the present invention when head office/branch accounting is adopted. In the diagram, (A) is a diagram explaining the flow of goods and sales, (B) is a diagram showing an example of accounting entries at the factory (internal transactions), (C) is a diagram showing an example of accounting entries at the head office (internal transactions), and (D) is a diagram showing an example of accounting entries at the branch office (internal transactions and regular sales).

In this invention, when goods are shipped directly from a factory to a customer, the internal transaction can be recorded simply by sales processing. In this case, sales processing is performed from the branch to the customer, but it is possible to virtually record the internal transaction between the factory and branch. Furthermore, the person in charge of recording sales can simply enter sales that reflect the actual situation, without having to worry about the head office or branch office.

The present invention can be widely applied to manufacturers in general who have multiple factories and branches and use head office and branch accounting.

2. Configuration
An example of the configuration of the sales processing device 100 according to this embodiment will be described with reference to Fig. 3. Fig. 3 is a block diagram showing an example of the configuration of the sales processing device 100.

The sales processing device 100 is a commercially available desktop personal computer. Note that the sales processing device 100 is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers.

The sales processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the sales processing device 100 is connected to each other so that they can communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the sales processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of communicating data with other devices via a communication line. Here, the network 300 has the function of communicatively connecting the sales processing device 100 and the server 200, 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 functions as a pointing device in conjunction with a mouse. Note that, below, 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. Furthermore, "output" refers to outputting from the output device 114, and includes, for example, display output to the monitor 114, print output from the printer 114, and sending data to an external device.

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

The memory unit 106 stores the business establishment master 106a, warehouse master 106b, head office/branch office master 106c, unit price master 106d, journal entry definition master 106e, sales data 106f, internal sales data 106g, and journal entry table 106h, etc.

Figure 4 is a diagram showing an example of the configuration of the business establishment master 106a. Figure 5 is a diagram showing an example of the configuration of the warehouse master 106b. Figure 6 is a diagram showing an example of the configuration of the head office/branch office master 106c. Figure 7 is a diagram showing an example of the configuration of the unit price master 106d. Figure 8 is a diagram showing an example of the configuration of the journal entry definition master 106e.

As shown in Figure 4, the business establishment master 106a can be configured as a table in which business establishment codes and business establishment names are registered in association with each other. The control unit 102 references the business establishment master 106a when converting business establishment codes and business establishment names. The business establishment code and/or business establishment name are referred to as business establishment identification information for identifying the business establishment. In the example shown in the figure, the first line contains the business establishment code "T001" and the business establishment name "Head Office."

The warehouse master 106b can be configured as a table or the like in which warehouse codes, warehouse names, and the business establishment codes of the business establishments to which the warehouses belong are associated and registered, as shown in Fig. 5. The warehouse master 106b is referenced by the control unit 102 when converting warehouse codes and warehouse names.
The warehouse code and/or warehouse name are referred to as warehouse identification information for identifying the warehouse. In the example shown in the figure, the first line contains the warehouse code "K0011", the warehouse name "Head Office Warehouse", and the business establishment code "T001".

As shown in Figure 6, the head office/branch office master 106c can be composed of a table that associates and registers business establishment codes and head office/branch office classifications. The head office/branch office classifications are "0: Head Office," "1: Branch Office," and "2: Factory." In the example shown in the figure, the first line contains the business establishment code "T001" and the head office/branch office classification "0."

As shown in FIG. 7, the unit price master 106d can be configured as a table that associates and registers product codes, standard unit costs that are the unit costs at the head office, factory unit costs that are the unit costs at the factory, and unit sales prices. The product code and/or product name are referred to as product identification information used to identify the product. In the example shown in the same figure, the first line contains the product code "S001", standard unit cost "180", factory unit cost "150", and unit sales price "220". Note that the memory unit 106 stores a product master (not shown) that associates product codes with product names and registers them, and this is referenced by the control unit 102 when converting product codes and product names.

The journal entry definition master 106e is a master that sets the journal entry pattern to be used for each sales data or internal transaction data, and as shown in Figure 8, can be composed of tables that associate and register data types (sales data or internal transaction data), debit items, debit business locations, credit items, credit business locations, amount types, accounting dates, and condition values.

In the example shown in the figure, the first line has the data type "Sales," debit item "Accounts Receivable," debit location "Location," credit item "Sales," credit location "Location," amount "Sales Amount," accounting date "Sales Date," and condition value "All." The second line has the data type "Internal Sales," debit item "Head Office/Branch," debit location "Destination Location," credit item "Internal Sales," credit location "Source Location," amount "Cost Amount," accounting date "Transfer Date," and condition value "Source Location = Head Office or Factory." The third line has the data type "Internal Sales," debit item "Internal Purchases," debit location "Destination Location," credit account "Head Office/Branch," credit location "Source Location," amount "Cost Amount," accounting date "Transfer Date," and condition value "Source Location = Head Office or Branch."

Sales data 106f consists of a sales header and sales details. The sales header may include the sales number, business code, warehouse code, customer code, sales date, shipping date, and accounting pattern classification (0: normal, 1: internal sales). The sales details may include the sales number, line number, product code, quantity, sales price, sales amount, cost price, and cost amount.

Internal trading data 106g consists of an internal trading header and internal trading details. The internal trading header may include the internal trading number, source business code, source warehouse code, destination business code, destination warehouse code, and sales number (linked voucher number). The internal trading details may include the internal trading number, line number, product code, quantity, cost price, and cost amount.

Journal data is stored in the journal table 106h. The journal data may include the journal number, accounting date, original document number (sales number or internal transaction number), amount, debit account, debit business, credit account, and credit business.

Returning to Figure 3, the control unit 102 is a CPU or the like that provides overall control of the sales processing device 100. The control unit 102 has 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.

The control unit 102 is configured to be able to access the business establishment master 106a, warehouse master 106b, head office/branch office master 106c, unit price master 106d, journal entry definition master 106e, sales data 106f, internal trading data 106g, and journal entry table 106h, etc., stored in the memory unit 106. The business establishment master 106a, warehouse master 106b, head office/branch office master 106c, unit price master 106d, journal entry definition master 106e, sales data 106f, internal trading data 106g, and journal entry table 106h, etc., may be stored in another location (e.g., server 200), as long as they are accessible by the control unit 102.

In terms of functional concepts, the control unit 102 includes a sales processing unit 102a, an accounting processing unit 102b, a master maintenance unit 102c, and a screen display control unit 102d.

For example, in response to input operations by the operator on the sales input screen displayed on monitor 114, the sales processing unit 102a acquires the head office/branch office classification from the head office/branch office master data 106c using the business establishment identification information of the business establishment recording the sales as a key, and if the acquired head office/branch office classification is "branch office" and the input warehouse identification information of the warehouse shipping to the customer is used as a key, the sales processing unit 102a acquires the head office/branch office classification from the head office/branch office master data 106c using the acquired business establishment identification information as a key. If the acquired head office/branch office classification is "factory," the sales processing unit 102a generates sales data for the branch office, as well as internal sales data between the factory and the head office and between the head office and the branch office, in accordance with the input on the sales input screen, and stores this in the memory unit 106.

The sales processing unit 102a may create only sales data if the acquired head office/branch office classification is neither "branch office" nor "factory."

In this case, the sales data may consist of a sales header including the sales number, business establishment identification information, warehouse identification information, customer identification information, sales date, shipping date, and accounting pattern classification indicating normal or internal sales, and sales details including the sales number, line number, product identification information, quantity, sales price, sales amount, cost price, and cost amount.

In addition, the internal transaction data may be composed of an internal transaction header including the internal transaction number, source business establishment identification information, source warehouse identification information, destination business establishment identification information, destination warehouse identification information, and sales number, and internal transaction details including the internal transaction number, line number, product identification information, quantity, cost unit price, and cost amount.

The journalization processing unit 102b references the journalization definition master 106e based on sales data and internal transaction data, creates journalization data for factories, headquarters, and branches, and registers it in the journalization table.

The master maintenance unit 102c performs editing such as inputting, adding, and changing data in the business establishment master 106a, warehouse master 106b, head office/branch office master 106c, unit price master 106d, and journal entry definition master 106e in response to operator operations on the master maintenance screen (not shown) displayed on the monitor 114.

The screen display control unit 102d controls the display and input of various screens (e.g., sales input screen, master maintenance screen, etc.) displayed on the monitor 114.

3. Specific Examples
Specific examples of processing by the control unit 102 of the sales processing device 100 in this embodiment will be described with reference to Figures 3 to 17. Figures 8 to 17 are diagrams showing sample data for explaining specific examples of processing by the control unit of the sales processing device 100 in this embodiment. The following explanation will be given using data examples of the business establishment master 106a, warehouse master 106b, head office/branch office master 106c, unit price master 106d, and journal entry definition master 106e in Figures 4 to 8.

Referring to Figures 9 to 17, specific examples of sales processing performed by the sales processing unit 102a and journal entry creation processing performed by the journal entry processing unit 102b will be described.

The sales processing unit 102a executes sales processing, and, for example, in response to input operations by the operator on the sales input screen displayed on the monitor 114, acquires the head office/branch office classification from the head office/branch office master data 106c using the business establishment identification information of the business establishment recording the sales as a key, and if the acquired head office/branch office classification is "branch office" and the input warehouse identification information of the warehouse shipping to the customer is used as a key, acquires the head office/branch office classification from the head office/branch office master data 106c using the acquired business establishment identification information as a key, and if the acquired head office/branch office classification is "factory," generates sales data for the branch office as well as internal sales data between the factory and the head office and between the head office and the branch office according to the input on the sales input screen, and stores this in the memory unit 106.

The journal entry processing unit 102b executes the journal entry creation process, and based on sales data and internal transaction data, references the journal entry definition master 106e to create journal entry data for factories, headquarters, and branches, registering this in the journal entry table, and also outputs accrual journal entries for factories, headquarters, and branches based on the created journal entry data.

(Internal trading decision flow)
First, the flow of determining whether a transaction is an in-house transaction in the sales process will be described with reference to Fig. 9. Fig. 9 is a diagram showing an example of a display of a sales input screen 500.

As shown in Figure 9, the sales input screen 500 includes a voucher information input area 501 for entering voucher information, a detail information input area 502 for entering detail information, and a register button (not shown).

The detail information input area 501 includes fields for entering the business establishment code for the business establishment where the sales will be recorded, the warehouse code for the warehouse where the goods will be shipped to the customer, the customer code, the sales date, and the shipping date.

The detailed information input area 502 has fields for entering the product code, quantity, sales price, sales amount, standard cost unit price, and cost amount. The sales price and standard cost unit price are obtained from the unit price master 106d using the entered product code as a key and are automatically displayed (input). The sales amount is automatically calculated as the sales price multiplied by the entered quantity and is automatically displayed (input). The cost amount is automatically calculated as the standard cost unit price multiplied by the entered quantity and is automatically displayed (input).

The operator enters the necessary data on the sales input screen and presses the registration button (not shown). This automatically creates sales data and internal transaction data (if the following conditions are met) based on the input on the sales input screen. This reduces the operator's workload by allowing them to simply enter sales data without having to worry about the head office.

(1) Using the business establishment code that records the sales in the slip information as a key, the head office/branch office classification is obtained from the head office/branch office master 106c.
(2) Using the warehouse code from which the product is shipped on the slip information as a key, the establishment code is obtained from the warehouse master 106b, and using the obtained establishment code as a key, the head office/branch office classification is obtained from the head office/branch office master 106c.
(3) Determine the combination of head office/branch office classifications obtained in (1) and (2) to determine whether or not internal trading data is to be created. If the head office/branch office classification of the sales office in (1) is "1: Branch" and the head office/branch office classification of the shipping warehouse in (2) is "2: Factory", internal trading data is created. In other cases, internal trading data is not created. In other words, if the head office/branch office slip is to be created, a slip (internal trading data) is created to carry out internal trading from the factory to the head office, and then from the head office to the branch office, when the slip is registered.

(Factory direct sales: when products are shipped directly from the factory warehouse to the customer)
The case of direct factory sales will be described with reference to Figures 10 to 15. Figure 10 is a diagram showing an example of the display of a sales input screen 500. Figure 11 is a diagram showing an example of the sales data and intra-company transaction data to be created.

In the example display of the sales input screen 500 shown in Figure 10, the business establishment code "T100: Tokyo Branch," warehouse code "K2011: Utsunomiya A Warehouse," sales date "2022/11/28," shipping date "2022/11/28," and customer code "4468: 4468 Mart" have been entered in the slip information input area 501.

Furthermore, in the detail information input area 502, the product code "S001: Freshly baked croissants" and quantity "30" are entered, and the unit sales price "220", sales amount "6600", standard unit cost "180", and cost amount "5400" are automatically displayed.

(1) Using the establishment code "T100" for which sales are to be recorded as a key, the head office/branch office classification "1: Branch office" is obtained from the head office/branch office master 106c.
(2) Using the warehouse code "K2011" from which the goods are shipped as a key, the establishment code "T201" is obtained from the warehouse master 106b, and using the obtained establishment code "T201" as a key, the head office/branch office classification "2: Factory" is obtained from the head office/branch office master 106c.
(3) Since the head office/branch office classification of the sales establishment in (1) is "1: Branch" and the head office/branch office classification of the shipping warehouse establishment in (2) is "2: Factory," this is treated as an internal transaction, and internal transaction data is created.

Figure 11 shows an example of sales data and internal transaction data created when the sales input screen in Figure 10 is filled in.

Figure 11 (A) shows an example of sales header data for sales data. The sales header has the following fields: sales number, business establishment code, warehouse code, customer code, sales date, shipping date, and accounting pattern classification (0: normal, 1: internal sales). The sales number is automatically assigned. The business establishment code is entered on the sales input screen. The warehouse code is entered on the sales input screen. The accounting pattern classification refers to the head office/branch office master 106c to obtain the head office/branch office classification for the business establishment and warehouse. If the business establishment is "1: branch" and the warehouse is "2: factory," the classification is set to "1: internal sales," and otherwise "0: normal" is set.

In the example shown in the figure, the sales number is "U000002", business code is "T100", warehouse code is "K2011", customer code is "4468", sales date is "2022/11/28", shipping date is "2022/11/28", and accounting pattern classification is "1: Intra-company sales".

Figure 11 (B) shows an example of sales details for sales data. The sales details include the following fields: sales number, row number, product code, quantity, unit sales price, sales amount, unit cost price, and cost amount. The unit cost price is set by retrieving the standard unit cost from the unit price master 106d using the product code as a key, and the cost amount is set by calculating cost amount = standard unit cost price x quantity. In the example shown in the figure, the first row has sales number "U000002", row number "1", product code "S001", quantity "30", unit sales price "220", sales amount "6600", unit cost price "180", and cost amount "5400".

Figure 11 (C) shows an example of the data for the internal transaction header of internal transaction data. The internal transaction header has the following fields: internal transaction number, source business code, source warehouse code, destination business code, destination warehouse code, and sales number (linked voucher number). The internal transaction number is automatically assigned. The linked voucher number is the same as the sales number. For internal sales data, a first record for internal transactions with the source being the factory and the destination being the head office, and a second record for internal transactions with the source being the head office and the destination being a branch office are created.

In the example shown in the figure, the first line (first record) contains the internal transaction number "S00001," source business code "T201," source warehouse code "K2011," destination business code "T001," destination warehouse code "K0011," and sales number "U000002." The source business code in line 1 is set by retrieving the business code from the warehouse master 106b using the source warehouse code as the key. The source warehouse code in line 1 is set as the warehouse code on the sales input screen. The destination business code in line 1 is set as the business code for the head office/branch office classification "0: Head Office" in the head office/branch office master 106c. The destination warehouse code in line 1 is set by retrieving the warehouse code for the business office = head office from the warehouse master 106b.

The second line (second record) contains the internal transaction number "S00002", source business code "T001", source warehouse code "K0011", destination business code "T100", destination warehouse code "K1011", and sales number "U000002". The source business code on line 2 is set to the destination business code on line 1. The source warehouse code on line 2 is set to the destination warehouse code on line 1. The destination business code on line 2 is set to the business code on the sales input screen. The destination warehouse code on line 2 is set by retrieving the warehouse code from warehouse master 106b using the destination business code on line 2 as the key.

Figure 11 (D) is a diagram showing example data for an internal transaction statement. The internal transaction statement has fields for the internal transaction number, line number, product code, quantity, cost unit price, and cost amount. The cost unit price is set by obtaining the head office/branch office classification from the head office/branch office master data 106c using the source business code in the internal transaction header as a key, and then obtaining and setting the factory cost unit price or standard cost unit price according to the obtained head office/branch office classification using the product code as a key. The cost amount is then calculated and set as follows: cost unit price = factory cost unit price or standard cost unit price x quantity. Specifically, if the source head office/branch office classification is "2: Factory," the factory cost unit price is obtained from the unit price master data 106d, and cost amount = factory cost unit price x quantity is calculated. If the source head office/branch office classification is "2: Head Office," the standard cost unit price is obtained from the unit price master data 106d, and cost amount = standard cost unit price x quantity is calculated.

In the example shown in the figure, the first row (first record) has the internal transaction number "S000001," row number "1," product code "S001," quantity "30," unit cost price "150," and cost amount "4500." Specifically, the source business code "T201" in the internal transaction header is used as a key to obtain the head office/branch office classification "2: Factory" from the head office/branch office master data 106c, and the factory unit cost price "150" is obtained from the unit price master data 106d using the product code "S001" as a key, and set as the unit cost price. Furthermore, the cost amount = factory unit cost price "150" x quantity "30" = 4500 is calculated and set.

The second line (second record) has the internal transaction number "S000002," line number "1," product code "S001," quantity "30," cost unit price "180," and cost amount "5400." Specifically, the internal transaction header's source business code "T001" is used as a key to obtain the head office/branch office classification "0: Head Office" from the head office/branch office master data 106c, and the product code "S001" is used as a key to obtain the standard unit price "180" from the unit price master data 106d, which is set as the cost unit price. Furthermore, the cost amount = standard unit price "180" x quantity "30" = 5400 is calculated and set.

Figure 12 is a diagram explaining the actual movement of goods and the financial movement of goods. In reality, goods move from the factory to the customer, but financially, in addition to sales data from the branch to the customer, internal sales data from the factory to the head office and from the head office to the branch is created.

The journalization processing unit 102b creates journalization data based on sales data and internal transaction data, references the journalization patterns for sales data/internal transaction data in the journalization definition master 106e, and registers the data in the journalization table. It also outputs accrual journalization for factories, headquarters, and branches based on the journalization data.

Figure 13 is a diagram for explaining the creation of journal data. In the figure, (A) shows example data for the sales header of sales data, (B) shows example data for the sales details of sales data, (C) shows example data for the internal transaction header of internal transaction data, (D) shows example data for the internal transaction details of internal transaction data, (E) shows example data from the journal definition master 106e, and (F) shows example data from the journal table. (A) to (D) are the same as in Figure 11. (E) is the same as in Figure 8. Figure 14 is a diagram showing example accrual journal entries for factories, headquarters, and branches that are output based on the journal data in the journal table. Numbers are used in Figures 13(F) and 14 to indicate correspondence.

As shown in (E) in Figure 13, the journal entry definition master 106e has fields for data type (sales data or internal transaction data), debit account, debit business office, credit account, credit business office, amount, accounting date, and applicable condition value. The first line shows the journal entry pattern for sales data, and includes the data type "Sales", debit account "Accounts Receivable", debit business office "Business office", credit account "Sales", credit business office "Business office", amount "Sales amount", accounting date "Sales date", and condition value "All".

The second line shows the accounting pattern when the source business location for internal transaction data is the head office or factory, with the data type "Internal transaction", debit account "Head office/branch", debit business location "Destination business location", credit account "Internal sales", credit business location "Source business location", amount "Cost amount", accounting date "Transfer date", and condition value "Source business location = Head office or factory".

The third line shows the accounting pattern when the source business location for internal transaction data is the head office or branch office, with the data type "Internal transaction", debit account "Internal purchases", debit business location "Destination business location", credit account "Head office/branch (head office or branch)", credit business location "Source business location", amount "Cost amount", accounting date "Transfer date", and condition value "Source business location = head office or branch office".

Journal data is created in the order of data types in the journal definition master 106e. As shown in (F), the journal data in the journal table has the following fields: journal number, posting date, original document number, amount, debit account, debit business, credit account, and credit business. The first row is created based on the sales data of (A) and (B) and by referencing the journal entry pattern of the first row of the journal entry definition master 106e (E). The second row is created based on the internal trading data of the first row of (C) and (D) and by referencing the journal entry pattern of the second row of the journal entry definition master 106e (E). The third row is created based on the internal trading data of the second row of (C) and (D) and by referencing the journal entry pattern of the second row of the journal entry definition master 106e (E). The fourth row is created based on the internal trading data of the first row of (C) and (D) and by referencing the journal entry pattern of the third row of the journal entry definition master 106e (E). The fifth line is created based on the internal trading data on the second line of (C) and (D) and by referencing the journal entry pattern on the third line of the journal entry definition master 106e (E).

Based on the journal data in the journal table (F), the accrual journal entries for (A) the factory, (B) the head office, and (C) the branch office are output, as shown in Figure 14.

(Normal sales: When processing sales from inventory in a branch warehouse)
With reference to Figures 15 to 17, sales processing of inventory at a branch warehouse will be described. Figure 15 is a diagram showing an example of the display of the sales input screen 500. Figure 16 is a diagram showing examples of sales data and journal data to be created. (A) shows example data of the sales header of the sales data, (B) shows example data of the sales details of the sales data, (E) shows example data of the journal entry definition master 106e, and (F) shows example data of the journal entry table. (F) is the same as Figure 8. Figure 17 is a diagram showing an example of branch accrual journal entry output based on the journal entry data in the journal entry table. Numbers are assigned between Figures 16(F) and 17 to indicate the correspondence.

In the example display of the sales input screen 500 shown in Figure 15, the business establishment code "T100: Tokyo Branch", warehouse code "K1011: Tokyo Branch Warehouse", sales date "2022/11/28", shipping date "2022/11/28", and customer code "4468: 4468 Mart" have been entered in the slip information input area 501.

In addition, in the detailed information input area 502, the product code "S001: Freshly baked croissants" and quantity "30" are entered, and the unit sales price "220", sales amount "6600", standard unit cost "180", and cost amount "5400" are automatically displayed (entered).

(1) Using the establishment code "T100" for which sales are to be recorded as a key, the head office/branch office classification "1: Branch office" is obtained from the head office/branch office master 106c.
(2) Using the warehouse code "K1011" from which the product is shipped as a key, the business establishment code "T100" is obtained from the warehouse master 106b, and using the obtained business establishment code "T100" as a key, the head office/branch office classification "1: Branch office" is obtained from the head office/branch office master 106c.
(3) (1) The head office/branch division of the sales office is "1: Branch" and (2) The head office/branch division of the shipping warehouse is "1: Branch", and the head office/branch division of the sales office is not "1: Branch" and the head office/branch division of the shipping warehouse is not "2: Factory", so only sales data is created as normal sales and internal sales data is not created.

Figure 16 shows an example of sales data and journal data created when the input content is entered on the sales input screen in Figure 15.

As shown in (A), the sales header for the sales data is sales number "U000001", business code "T100", warehouse code "K1011", customer code "4468", sales date "2022/11/28", shipping date "2022/11/28", and accounting pattern classification "0: Normal".

As shown in (B), the sales details for the sales data are: sales number "U000001", row number "1", product code "S001", quantity "30", unit sales price "220", sales amount "6600", unit cost price "180", and cost amount "5400".

Since the accounting pattern classification is "0: Normal," no internal trading data is created, as shown in (C) and (D).

Based on the sales data (A) and (B), the journal entry pattern in the first row of the journal entry definition master 106e (E) is referenced, and journal entry data such as that shown in (F) is created and stored in the journal entry table. Based on the journal entry data in the journal entry table (F), the branch accrual journal entry shown in Figure 17 (C) is output.

As described above, the system is provided with the warehouse master 106b in which warehouse identification information for identifying a warehouse and business establishment identification information for identifying the business establishment of the warehouse are registered in association with each other, the head office/branch office master 106c in which the business establishment identification information is registered in association with the head office/branch office classification indicating a head office, a branch office, or a factory, and the sales processing unit 102a which, in response to input operations by an operator on the sales input screen, obtains the head office/branch office classification from the head office/branch office master 106c using the business establishment identification information of the business establishment that will record the sales as a key, and when the obtained head office/branch office classification is "branch office" and the input warehouse identification information of the warehouse that will ship to the customer is used as a key, obtains the head office/branch office classification from the head office/branch office master 106c using the obtained business establishment identification information as a key, and when the obtained head office/branch office classification is "factory," automatically generates, based on the input contents of the sales input screen, sales data for the branch office as well as internal sales data between the factory and the head office and between the head office and the branch office. Therefore, when head office/branch office accounting is adopted, it becomes possible to easily process sales for internal sales when goods are shipped directly from the factory to the customer without placing a burden on the person in charge.

[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 contributing to the achievement of SDGs Goals 8 and 9.

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

5. Other Embodiments
The present invention may be implemented 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 known methods.

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 sales processing device 100, the components shown in the figure are functional concepts and do not necessarily have to be physically configured as shown.

For example, all or any part of the processing functions of the sales processing device 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the sales processing device 100 as needed. In other words, a computer program that works in conjunction with the OS to issue commands to the CPU and perform various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and works in conjunction with the CPU to form the control unit.

In addition, this computer program may be stored on an application program server connected to the sales processing device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" includes memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and more. This includes any "portable physical media" such as a Blu-ray Disc (registered trademark) and a Blu-ray 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. It should be noted that a "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure 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 structures and procedures.

The various databases stored in the memory unit are storage devices such as memory devices such as RAM and ROM, 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 website provision.

The sales processing device 100 may also be configured as an information processing device such as a known personal computer or workstation, or as an information processing device connected to any peripheral device. The sales processing device 100 may also be implemented by installing software (including programs, data, etc.) that causes the device to perform 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 may be implemented in any combination, or embodiments may be implemented selectively.

100 Sales processing device 102 Control unit 102a Sales processing unit 102b Journalizing processing unit 102c Master maintenance unit 102d Screen display control unit 104 Communication interface unit 106 Storage unit 106a Business establishment master 106b Warehouse master 106c Head office/branch master 106d Unit price master 106e Journalizing definition master 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A sales processing device that includes a control unit and processes sales for a company that adopts head office/branch accounting,
The control unit
a warehouse master in which warehouse identification information for identifying a warehouse and business establishment identification information for identifying the business establishment of the warehouse are associated and registered;
A head office/branch office master in which business establishment identification information and a head office/branch office classification indicating a head office, branch office, or factory are associated and registered;
It is configured to be accessible to
A sales processing device characterized by comprising a sales processing means for, in response to input operations by an operator on a sales input screen, acquiring a head office/branch office classification from the head office/branch office master using the business establishment identification information of the business establishment that will record the sales as a key, and if the acquired head office/branch office classification is "branch office", acquiring business establishment identification information from the warehouse master using the input warehouse identification information of the warehouse that will ship to the customer as a key, and acquiring a head office/branch office classification from the head office/branch office master using the acquired business establishment identification information as a key, and if the acquired head office/branch office classification is "factory", automatically generating sales data for the branch office as well as internal sales data between the factory and the head office and between the head office and the branch office based on the input contents on the sales input screen. The sales processing device described in claim 1, characterized in that the sales processing means creates only sales data if the acquired head office/branch office classification is other than "branch" and "factory." The sales processing device of claim 1, characterized in that the sales data consists of a sales header including a sales number, business establishment identification information, warehouse identification information, customer identification information, sales date, shipping date, and an accounting pattern classification indicating normal or internal sales, and sales details including a sales number, line number, product identification information, quantity, sales price, sales amount, cost price, and cost amount. The sales processing device of claim 1, characterized in that the internal transaction data consists of an internal transaction header including an internal transaction number, source business identification information, source warehouse identification information, destination business identification information, destination warehouse identification information, and sales number, and internal transaction details including the internal transaction number, line number, product identification information, quantity, cost unit price, and cost amount. The control unit
The system is configured to be able to access a journal entry definition table in which journal entry patterns including debit items, debit business locations, credit items, credit business locations, and amount types are registered for each normal sales or internal sales transaction,
A sales processing device as described in any one of claims 1 to 4, characterized in that it is provided with a journal processing means that creates journal data for factories, head offices, and branches by referring to the journal definition table based on the sales data and internal trading data. A sales processing method executed by an information processing device having a control unit,
The control unit
a warehouse master in which warehouse identification information for identifying a warehouse and business establishment identification information for identifying the business establishment of the warehouse are associated and registered;
A head office/branch office master in which business establishment identification information and a head office/branch office classification indicating a head office, branch office, or factory are associated and registered;
It is configured to be accessible to
Executed in the control unit:
A sales processing method characterized by including a sales processing step of: acquiring a head office/branch office classification from the head office/branch office master using the business establishment identification information of the business establishment that will record sales as a key, which is input in response to input operations by an operator on a sales input screen; if the acquired head office/branch office classification is "branch office," acquiring business establishment identification information from the warehouse master using the input warehouse identification information of the warehouse that will ship to the customer as a key; acquiring a head office/branch office classification from the head office/branch office master using the acquired business establishment identification information as a key; and if the acquired head office/branch office classification is "factory," automatically generating internal sales data between the factory and the head office and between the head office and the branch office, along with sales data for the branch office, based on the input contents on the sales input screen. A sales processing program to be executed by an information processing device having a control unit,
The control unit
a warehouse master in which warehouse identification information for identifying a warehouse and business establishment identification information for identifying the business establishment of the warehouse are associated and registered;
A head office/branch office master in which business establishment identification information and a head office/branch office classification indicating a head office, branch office, or factory are associated and registered;
It is configured to be accessible to
In the control unit,
A sales processing program for executing a sales processing step in which, in response to input operations by an operator on a sales input screen, the head office/branch office classification is obtained from the head office/branch office master using the business establishment identification information of the business establishment that will record the sales as a key, and if the obtained head office/branch office classification is "branch," the business establishment identification information is obtained from the warehouse master using the input warehouse identification information of the warehouse that will ship to the customer as a key, and the head office/branch office classification is obtained from the head office/branch office master using the obtained business establishment identification information as a key, and if the obtained head office/branch office classification is "factory," then, based on the input contents on the sales input screen, the program automatically generates sales data for the branch office as well as internal sales data between the factory and head office and between the head office and the branch office.