JP2015028775A - Accounting system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To make it possible to create material for management accounting and further create business analysis material by an accounting system.SOLUTION: An accounting system comprises: a data acquisition unit that acquires operation management data extracted from a database or an input terminal via a network; a data analysis unit that automatically takes in and analyzes the operation management data acquired by the data acquisition unit; and a material creation unit that automatically creates business analysis material including financial statements, profit-and-loss simulation, a fixed revenue sheet, and/or a break-even point graph on the basis of a result of analysis by the data analysis unit.

Description

  The present invention relates to an accounting system, and more particularly to an accounting system for creating a book.

  Conventionally, accounting software is known when creating a book. For example, by inputting business data created from data of various business systems used in a company and performing accounting processing based on a predetermined accounting standard using the input business data, the accounting standard is met. A technique related to an accounting system for generating accounting data is proposed in Patent Document 1.

JP 2013-65090 A

  The accounting system described above can easily generate accounting data in accordance with, for example, a plurality of accounting standards.

  However, many accounting systems create materials for management accounting, and there is a problem that management analysis materials cannot be created.

  In view of the above circumstances, an object of the present invention is to provide an accounting system capable of creating management analysis materials.

  The accounting system of the present invention includes a data acquisition unit for acquiring business management data extracted from a database or an input terminal via a network, and data analysis for automatically acquiring and analyzing the business management data acquired by the data acquisition unit. And a data creation section that automatically creates management analysis materials including financial statements, profit and loss simulations, fixed profit sheets and / or breakeven point graphs based on the results of the analysis by the data analysis section. Features.

  The data analysis unit further collates the business management data that should be the target with the business management data that is the actual result, and the information that the business management data that is the actual result exceeds the business management data that should be the target It is preferable to analyze the information that has not been exceeded and create analysis data calculated by the analysis.

  It is preferable that the material creation unit further automatically creates a management analysis material by executing a statistical analysis process based on the analysis data.

  The accounting system further includes a data transmitting unit that transmits management analysis materials including financial statements, profit and loss simulations, fixed profit sheets and / or breakeven point graphs created by the material creating unit to the receiving device via the network. It is preferable to provide.

  It is preferable that the accounting system further includes a progress status management unit that manages the acquisition status of the business management data by the data acquisition unit.

  The progress management unit preferably further manages the analysis status of the business management data by the data analysis unit.

  It is preferable that the progress status management unit further transmits the analysis status of the business management data and the analysis data of the database to the receiving device with respect to the database based on the acquisition status.

  It is preferable that the data analysis unit further performs a difference analysis between a medium-term and / or short-term management plan performance value based on an analysis state of the business management data and analysis data with the database.

  It is preferable that the data analysis unit further translates the business management data data acquired by the data acquisition unit into another language.

  It is preferable that the data acquisition unit further acquires business management data from sales management software capable of handling multiple currencies.

  It is preferable that the data acquisition unit further acquires business management data from domestic and overseas net banks.

  The data acquisition unit preferably acquires business management data extracted from user terminals in a plurality of countries.

  It is preferable that the material preparation unit prepares management analysis materials including the financial statements, profit / loss simulation, fixed profit sheet and / or break-even point graph in a plurality of languages.

  It is preferable that the accounting system further includes an information sharing unit that shares information based on the analysis result of the data analysis unit.

  The information sharing unit preferably further displays the analysis result of the data analysis unit as management analysis data including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even graph.

  It is preferable that the accounting system further automatically extracts business management data from one or more journal data stored in the database and the input terminal.

  The accounting system is preferably capable of using computer processing and / or data storage as a service via a network.

  According to the accounting method of the present invention, the computer automatically acquires the business management data extracted from the database or the input terminal via the network, and the business management data acquired in the data acquisition step is automatically captured and analyzed. Data analysis step, and a data creation step for automatically creating management analysis data including financial statements, profit and loss simulation, fixed profit sheet and / or breakeven point graph based on the results of the analysis in the data analysis step It is characterized by doing.

  According to the accounting program of the present invention, the computer automatically acquires the business management data extracted from the database or the input terminal via the network, and automatically analyzes the business management data acquired by the data acquisition function. Data analysis function, and a data creation function that automatically creates management analysis data including financial statements, profit and loss simulation, fixed profit sheet, and / or breakeven point graph based on the results of analysis by the above data analysis function It is characterized by doing.

    According to the accounting system of the present invention, the business management data extracted from the database or the input terminal is acquired by the data acquisition unit via the network, and the data analysis unit automatically acquires the business management data acquired by the data acquisition unit. Based on the analysis results of the above data analysis unit, the material creation unit can automatically create business analysis materials including financial statements, profit and loss simulation, fixed revenue sheet and / or breakeven point graph Become.

  The data analysis unit further collates the business management data that should be the target with the business management data that is the actual result, and the information that the business management data that is the actual result exceeds the business management data that should be the target And the information that does not exceed it can be analyzed, and analysis data calculated by the analysis can be created.

  The material creation unit can further perform statistical analysis processing based on the analysis data to automatically create management analysis material.

  The accounting system further includes a data transmission unit, so that business analysis materials including financial statements, profit and loss simulations, fixed revenue sheets and / or break-even point graphs created by the material creation unit can be transmitted via the network. It can be transmitted to the receiving device.

  The accounting system can further manage the acquisition status of the business management data by the data acquisition unit by including a progress status management unit.

  The progress status management unit can further manage the analysis status of the business management data by the data analysis unit.

  The progress status management unit can further transmit the analysis status of the business management data and the analysis data of the database to the receiving device with respect to the database based on the acquisition status.

  The data analysis unit can further perform a difference analysis between the medium-term and / or short-term management plan results based on the analysis status of the business management data and the analysis data with the database.

  The data analysis unit can further translate the business management data data acquired by the data acquisition unit into another language.

  The data acquisition unit can further acquire business management data from sales management software capable of handling multiple currencies.

  The data acquisition unit can further acquire business management data from domestic and overseas net banks.

  The data acquisition unit can acquire business management data extracted from user terminals in a plurality of countries.

  The material creation unit can create business analysis materials including the financial statements, profit / loss simulation, fixed profit sheet and / or break-even graph in a plurality of languages.

  The accounting system may further include an information sharing unit that shares information based on the analysis result of the data analysis unit.

  The information sharing unit can further display the analysis result of the data analysis unit as management analysis data including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even point graph.

  The accounting system can further automatically extract business management data from one or more journal data stored in the database and the input terminal.

  The accounting system can further use computer processing and / or data storage as a service via a network.

The block diagram which shows the structure of the accounting system of this invention The figure which shows the accounting system in embodiment of this invention The figure which shows the data flow of the accounting system in embodiment of this invention The figure which shows the detailed data flow of the accounting system in embodiment of this invention The figure which shows the management analysis document A in embodiment of this invention The figure which shows the management analysis document B in embodiment of this invention The figure which shows the management analysis document C in embodiment of this invention The figure which shows the management analysis document D in embodiment of this invention The figure which shows the management analysis document F in embodiment of this invention The figure which shows the management analysis document G in embodiment of this invention The figure which shows the management analysis document I in embodiment of this invention The figure which shows the management analysis document J in embodiment of this invention The figure which shows the management analysis material K in embodiment of this invention The figure which shows the management analysis document L in embodiment of this invention The figure which shows the management analysis document M in embodiment of this invention The figure which shows the management analysis document N in embodiment of this invention The figure which shows the structure of the accounting system in embodiment of this invention. Flow chart showing the flow of the accounting method of the present invention

  An accounting system according to an embodiment of the present invention will be described in detail with reference to the drawings.

FIG. 1 is a schematic diagram showing an outline of an accounting system according to an embodiment of the present invention.
As shown in FIG. 1, the accounting system 100 of the present invention includes a data acquisition unit 110, a data analysis unit 120, and a material creation unit 130.

  The data acquisition unit 110 acquires business management data extracted from a database or an input terminal via a network.

  The data analysis unit 120 automatically captures and analyzes the business management data acquired by the data acquisition unit 110.

  Based on the analysis result of the data analysis unit 120, the material creation unit 130 automatically creates management analysis material including a financial statement, profit / loss simulation, fixed revenue sheet, and / or breakeven point graph.

  According to the accounting system 100 of the present invention, it is possible to improve business efficiency in an accounting office by automatically performing a specific process, and it is possible to reduce correction work by eliminating errors due to manual input. Furthermore, by automatically creating management analysis materials including financial statements, profit / loss simulations, fixed revenue sheets, and / or break-even graphs, the services provided by accounting firms to customers can be improved.

  The business management data is extracted from data such as management philosophy, management strategy, sales book, purchase book, bank book, cash account book, inventory table or fixed asset ledger stored in the user terminal used by the customer. Say the data that was done. These business management data can be manually input by the client. The client can reduce the amount of data to be input because a form is created by only inputting these data once.

  The extraction can be performed using accounting-related software that is preinstalled in the user terminal and automatically extracts the business management data at a predetermined timing. According to this software, the extracted business management data can be uploaded to a specific information sharing system set in advance.

  The business management data can be automatically extracted from journal data of one or more accounting ledger software stored in the user terminal. Accounting ledger software is, for example, sales management software, deposit / withdrawal expense management software, salary software, etc., and these journal data include order / order / purchase / sales / inventory data, cash / deposit etc. Includes gold data, salary data, etc.

  The data analysis unit 120 further collates the business management data that should be a target such as a business strategy with the business management data that is a daily update, and determines the business management data that should be the target It is possible to analyze the information that the business management data exceeds and the information that does not exceed it, and create analysis data calculated by the analysis.

  Further, the material creation unit 130 can execute statistical analysis processing based on the analysis data to automatically create management analysis material. With this configuration, different input units and formats can be output in a unified unit or format.

  The accounting system 100 of the present invention further includes a data transmission unit 150 that transmits management analysis materials including financial statements, profit / loss simulations, fixed profit sheets, and / or break-even point graphs created by the material creation unit 130 via a network. Is preferably provided. With such a configuration, it is possible to feed back to the customer the business analysis data including the above-mentioned financial statements, profit / loss simulation, fixed profit sheet and / or break-even graph created by the accounting firm. The data transmission unit 150 can also upload these materials to the information sharing system described above. The customer can also check past materials at the same time.

  The accounting system 100 of the present invention preferably further includes a progress status management unit 160 that manages the status of acquisition of business management data by the data acquisition unit 110.

  The progress status management unit 160 can further manage the analysis status of business management data by the data analysis unit 120. Furthermore, the standardization of the bookkeeping work can significantly reduce the number of man-hours for the transfer work.

  Further, the progress status management unit 160 can transmit the analysis status of the business management data and the analysis data of the database to the receiving device to the database based on the acquisition status.

  The progress status management unit 160 can further send a notification prompting the user terminal to update the business management data based on the acquisition status. With this configuration, it is possible to prevent data input from being lost, leaked or forgotten. An alert mail can be notified to the client even if it deviates from the specified value. At this time, the client can manually input correct business management data.

  The data analysis unit 120 can further analyze the difference between the analysis status of the business management data and the analysis data of the database on the medium-term and / or short-term management plan results.

  The data analysis unit 120 can further translate the business management data acquired by the data acquisition unit 110 into another language. With this configuration, even if the business management data is in a language other than Japanese, the subsequent processing can be executed.

  The data acquisition unit 110 can further acquire business management data from sales management software that can handle multiple currencies.

  The data acquisition unit 110 can further acquire business management data from domestic and overseas net banks.

  The data acquisition unit 110 can acquire business management data extracted from user terminals in a plurality of countries.

  The material creation unit 130 can create management analysis materials including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even point graph in a plurality of languages. For example, it can handle Japanese, English, and Chinese.

  The accounting system 100 of the present invention preferably further includes an information sharing unit 140 that shares information based on the analysis result of the data analysis unit 120.

  It is preferable that the information sharing unit 140 further displays the analysis result of the data analysis unit as management analysis data including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even point graph.

  The accounting system 100 can further automatically extract business management data from one or more journal data stored in the database and the input terminal.

  The accounting system 100 can further use computer processing and / or data storage as a service via a network. So-called cloud computing services can be used.

  As shown in FIG. 2, the accounting system 100 according to the embodiment of the present invention records business management data recorded in a user terminal and distributes the recorded business management data at a predetermined timing. Connect to client terminals with software installed in advance and multiple client terminals via the network, automatically import business management data distributed by the specified client terminals, financial statements, profit / loss simulation or fixed profit sheet and profit / loss branch And an accounting server for creating management analysis data including a point graph.

  The accounting system 100 according to the embodiment of the present invention realizes management of management strategy, business strategy, and budget performance difference analysis using management accounting by the data flow as shown in FIG. By enabling linkage, it is possible to automate journal entry and automatically create various management materials such as management analysis materials and fixed income accounting. In addition to enterprise numerical management, information sharing platform 501 and management system 502 are also provided. It realizes a comprehensive management tool including

  According to the accounting system 100 according to the embodiment of the present invention, accounting-related software for recording the business management data recorded on the user's terminal and distributing the recorded business management data at a predetermined timing is installed in advance. Connected to multiple client terminals via a network, automatically imports business management data distributed by a given client terminal, and includes financial statements, profit / loss simulation, fixed profit sheet and / or break-even graph By providing an accounting server for creating management analysis material, it becomes possible to create management analysis material.

  Even without introducing an expensive ERP system, it is possible to centrally manage the entire corporate activities, including sales management and financial accounting, using existing accounting software with import and export functions. become. By integrating sales management and financial accounting, which are important company information, not only can the information be used effectively, but also the “organizational power” can be improved.

  “Organizational power” means, for example, workplace power, team power, rewarding work, and trust, attachment, and satisfaction with the company.

    According to the accounting system 100 according to the embodiment of the present invention, the management system 502 can be provided to play an important role in “field theory”.

  “Field theory” means, for example, that the organization structure and management system pay attention to the process of information creation that works on people, so that shared understanding and psychological resonance can be achieved and work effectively. .

  According to the accounting system 100 according to the embodiment of the present invention, in sales management, a general sales management function (orders / ordering / sales / purchase / inventory), an operation based on cooperation between an automatic sorting function and general accounting software. It is preferable to have an efficiency improvement function and a function for automatically creating trade documents. It is desirable to be able to link with accounting software including overseas.

  According to accounting system 100 according to the embodiment of the present invention, the analysis function can be strengthened, and any OS can be supported. For example, when data is input, the results are accumulated as data. According to the present invention, the format is converted and automatically input to the accounting software so as to be compatible with the accounting software database (hereinafter referred to as DB). Data processed by the accounting software can be exported in CSV format. The created accounting data can be confirmed from overseas via the user's software.

  By introducing the present invention, maintenance can be performed automatically.

  According to the accounting system 100 of the present invention, in addition to the medium-term management plan, budget, sales data (orders / orders / sales / purchases), warehousing / shipping information, accounting operations required as accounting data, management philosophy / management vision, In addition, management analysis materials including management strategies and business strategies can be created and management analysis materials can be created. By sharing the information used in the present invention in the information platform 501 and the management system 502, it is possible to sequentially give appropriate instructions to external transactions.

  FIG. 4 is a detailed diagram of the operation 200 and the accounting 300 of FIG. According to the accounting system 100 of the present invention, regardless of any software that can be used at the time of input in the operation / result management 201 of FIG. 4, all management analysis materials are output in the same format by the input here. be able to. The data input in the operation / result management 201 is preferably stored in the operation / result DB 202. This data can be converted and used for each analysis. Here, operations are the entire process of introducing raw materials and labor, and switching to the provision of products and services, and related activities, and a broad concept that includes not only production management in the manufacturing industry but also process management in the service industry. means.

  According to the accounting system 100 of the present invention, multi-currency can be handled by using foreign currency-denominated sales software in the operation / result management 201. Therefore, both input and output can be performed in Japanese yen and / or other foreign currency. Can be entered. For example, US dollars, pounds, and yuan can be processed as foreign currency. In addition, you can set your own currency. According to the present invention, it is possible to automatically calculate and display at the exchange rate of the currency used without the user calculating the exchange rate. That is, the user can create an import / export document simply by inputting the amount of import / export and the exchange rate, and can automatically perform procedures such as payment and payment. This makes it possible to manage import / export tasks and processes, and to automate operations and improve efficiency. For example, business omission can be prevented in trade practice. Furthermore, the scheduled date and the actual date can be customized, and these can be input.

  According to the accounting system 100 of the present invention, it is possible to cope with multiple currencies, multiple languages, and a plurality of OSs in expense management, and it is possible to achieve efficiency by cooperation between an automatic sorting function and main accounting software.

  According to the accounting system 100 of the present invention, since the data input in the operation / result management 201 can be collated with an internet bank, the deposit / withdrawal with the bank can be automatically managed. For example, the payment application can be automatically performed. Furthermore, if there is no payment, an inquiry about the contents can be automatically made immediately.

  According to the accounting system 100 of the present invention, in automatic deposit / withdrawal, it is possible to cooperate with online banks including overseas, and to expect a significant reduction in man-hours for accounts payable / receivable management operations. Efficiency can be improved by linking with software.

    For example, since the foreign currency sales management software is multi-currency compatible, it can process in the currency of each country that uses orders, orders, purchases, and sales. This software can manage profit margins by currency and product, and also has order / order EDI. Here, EDI means a mechanism in which information relating to commerce is standardized and exchanged electronically between companies. By entering the warehousing / shipping / inventory data, the results can be accumulated in the automatic delivery date answering system. In addition, it is desirable to have accounting function input functions for deposit, withdrawal, accounts receivable, accounts payable, bills, and borrowings.

  For example, some production management software uses a material requirements planning (MRP) technique. With MRP, it is possible to determine the amount of resources to be ordered and the ordering time from the parts list and inventory information on the premise that the production plan of the company is achieved. Since we know the parts inventory information and based on this we can capture the anticipated demand in advance, we can analyze the necessary parts, manage the parts arrangement and the development project progress, and order the parts .

  The data accumulated in the operation / result DB 202 is preferably processed by general financial accounting software 301 and reflected in the accounting / accounting DB 302. The data accumulated in the accounting / accounting DB 302 is preferably reflected in each analysis process such as medium-term results, forecast results, management accounting, and financial data.

  According to the accounting system 100 of the present invention, it is preferable to perform impedance matching between circuits in order to incorporate the software to be used in the system of the present invention. For example, by using power matching software, the data is stored in the technology DB 400 (not shown). By using this matching software, the software can be linked regardless of the types of software, and the functions of the software can be incorporated into the accounting system 100 of the present invention.

  According to the accounting system 100 of the present invention, the information sharing / management system (MS) / information platform 501 of FIG. 3 can perform unified management of information in accordance with management goals. By making the information open, it is possible to respond quickly. Data (budgets, sales results, etc.) entered in operation / result management 201 is reflected in the information sharing / management system (MS) / information platform 501, daily reports / property, defects, estimates, specifications, catalogs, HP, quality・ It can be used in each department of Environment Monthly Report, ERM, and Automatic Response of Delivery Date. Here, ERM is one of the methods of risk management (risk management), and is a system for managing all risks that may occur in the operation of a company as a whole. You can share the progress for each operation. Since the daily report is updated daily, it is possible to confirm whether the process steps are in progress. A history can be kept for all materials. Materials corresponding to the audit of the quality management system (ISO 9000) can be automatically created, and can also be used as materials for meetings and the like. These materials can also be confirmed on the web.

The information sharing / management system (MS) / management system 502 collates the data entered in the operation / result management 201 with the corporate behavior charter and the quality management system (ISO9000) / environmental management system (ISO14000). It is preferable to analyze by. Here, FMEA is a systematic method for identifying and preventing a problem (failure mode) before a problem occurs in a product or process in the sense of analyzing a failure mode and its influence.
It also manages sales, technology, quality, profit, and cost data. By referring to data in the management system, for example, production management can be managed on a daily basis, so the inventory status can be seen at a glance, and appropriate requests can be made to the shipping company regarding material procurement .

  According to the accounting system 100 of the embodiment of the present invention, each software used in the information sharing / management system (MS) 500 can use existing software.

  FIG. 5 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

According to FIG. 3, the management analysis 600 includes a sales mix / financial analysis unit 601 (not shown), a management accounting unit 602 (not shown), and an analysis DB 603 (not shown). According to the accounting system 100 of the embodiment of the present invention, a table of fixed revenue accounting can be created from the analysis / analysis DB 603. New product,%, total (total number of customers), new customers, fixed customers, non-fixed customers and / or customers who are away from customers, showing how much each sales, cost, gross profit and / or operating profit was be able to. The fixed income accounting table is created by extracting the data input in the operation / result management 201 as sales information, analyzing it in the analysis / analysis DB 603, and creating it as fixed income data in the analysis / management accounting unit 602. Is desirable. Thereby, break-even point analysis (CVP analysis) can be performed.
It is also possible to display details such as the new product and sales for each business project and / or product.
The conditions of these tables can be changed depending on the situation. Therefore, information on variable selling costs and fixed operating profits can be obtained by adding information on variable costs and fixed costs to these data.

  The customer definition can be set by the user. For example, it is possible to determine a definition that a customer who purchases a certain amount or more through several years is a fixed customer, or a customer who has not purchased for more than one year is a non-fixed customer.

  Next, the management analysis materials shown in FIGS. 6 to 13 will be described in detail.

  6 to 13 are examples of graphs created based on the data of the analysis / analysis DB 603. Net sales, number of customers, customer acquisition rate, separation rate, transition rate (new customers), transition rate (non-fixed customers), transition rate (fixed customers), and profit rate (gross margin) ) A transition graph can be created. 6 to 13 can be automatically created together with the creation of FIG. 5 by the analysis in the analysis / analysis DB 603. By grasping how much profits can be made from fixed customers, it is possible to conduct management analysis for stable management. It is desirable to process in the portion of the CVP graph in the analysis / management accounting portion of FIG.

  In the materials shown in FIGS. 5 to 13, the conditions can be changed according to the situation. For example, the division of the time axis, the display form, and the color can be changed. Color display, font change and comment display to emphasize comparison with other data are possible.

  FIG. 6 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 6, according to the accounting system 100 of the embodiment of the present invention, a graph of sales transition can be created from the analysis / analysis DB 603. The sales trend graph shows sales by year for total sales, new customers, fixed customers, non-fixed customers and away customers, so that the trend of sales can be understood.

  FIG. 7 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 7, according to the accounting system 100 of the embodiment of the present invention, a graph of customer number transition can be created from the analysis / analysis DB 603. The graph of the number of customers can indicate the number of customers for each year for total sales, new customers, fixed customers, non-fixed customers, and away customers, so that the number of customers can be seen.

  FIG. 8 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 8, according to the accounting system 100 of the embodiment of the present invention, a graph of customer acquisition rate transition can be created from the analysis / analysis DB 603. The graph of the customer acquisition rate transition represents the customer acquisition rate for each year with respect to the new customer acquisition rate, so that the customer acquisition rate transition can be understood.

  FIG. 9 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 9, according to the accounting system 100 of the embodiment of the present invention, it is possible to create a graph of the transition of the separation rate from the analysis / analysis DB 603. The graph of the transition of the separation rate can represent the separation rate for each new year and fixed customer by year, and can show the transition of the separation rate.

  FIG. 10 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 10, according to the accounting system 100 of the embodiment of the present invention, a graph of transition rate transition (new customers) can be created from the analysis / analysis DB 603. The graph of transition rate transition (new customers) shows the transition rate by year for transitions from new customers to fixed customers or non-fixed customers, and transitions from new customers to away customers. It can be made to understand the transition of the rate.

  FIG. 11 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 11, according to the accounting system 100 of the embodiment of the present invention, a graph of transition rate transition (non-fixed customers) can be created from the analysis / analysis DB 603. The graph of the transition rate transition (non-fixed customers) represents the transition rate for each year with respect to the transition from non-fixed customers to fixed customers, so that the transition of the transition rate from non-fixed customers can be understood.

  FIG. 12 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 12, according to the accounting system 100 of the embodiment of the present invention, a graph of transition rate transition (fixed customers) can be created from the analysis / analysis DB 603. The graph of the transition rate transition (fixed customers) can represent the transition rate for each year with respect to the transition from fixed customers to non-fixed customers, so that the transition of the transition rate can be understood.

  FIG. 13 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 13, according to the accounting system 100 of the embodiment of the present invention, a graph of profit rate (gross margin) transition can be created from the analysis / analysis DB 603. The graph of profit margin (gross margin) transition is the gross profit margin, the profit margin from new customers (gross margin), the profit margin from fixed customers (gross margin), the profit margin from non-fixed customers (gross margin) and the separation About the profit rate (gross margin) from a customer, a profit rate (gross margin) can be represented according to a year, and change of a profit rate (gross margin) can be understood.

According to the accounting system 100 of the present invention, the user preferably creates a management philosophy. The management strategy system part 700 (not shown) includes a management philosophy part 701, a management vision part 702, a management strategy part 703, a business strategy part 704, a strategy DB 705 (not shown) and a forecast / result update / daily part 706 (not shown). There is an illustration). This is preferably processed in the management philosophy creation portion 710 of the management strategy system / management philosophy section 701. This data is accumulated in the management philosophy DB of the management strategy system / strategy DB 705.
Based on the data accumulated in the management philosophy DB, a management philosophy of a management strategy system / management philosophy 701 is newly created. Thereby, the plan can be reviewed.

According to the accounting system 100 of the present invention, the user preferably creates a management vision. This is preferably processed in the management vision creation portion 711 of the management strategy system / management vision section 702. This data is accumulated in the management vision DB of the management strategy system / strategy DB 705 (not shown).
Based on the data accumulated in the management vision DB, a management vision of the management strategy system / management vision 702 is newly created. Thereby, the plan can be reviewed.

According to the accounting system 100 of the present invention, the user preferably creates a medium-term management plan. This is preferably handled in the medium-term management plan creation part of the management strategy system / management strategy department 703. Specifically, it is preferable to create a plan for sales, cost of sales, SG & A expenses, and non-operating profit / loss. In the medium term, for example, it is desirable to plan for three years. This data is accumulated in the medium-term DB of the management strategy system / strategy department DB 705 (not shown).
Based on the data accumulated in the medium-term DB, a new medium-term management plan is created for the management strategy system / management strategy department 703. Thereby, the plan can be reviewed.

According to the accounting system 100 of the present invention, the user preferably creates a profit plan. This is preferably processed in the profit plan creation part of the management strategy system / management strategy section 703. In creating the profit plan, for example, it is desirable to make a plan with an expectation of three years. This data is accumulated in the profit plan DB 1 of the management strategy system / strategy DB 705 (not shown).
Based on the data accumulated in the profit plan DB 1, a profit plan for the management strategy system / management strategy 703 is newly created. Thereby, the plan can be reviewed.

  FIG. 14 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

As shown in FIG. 14, according to the accounting system 100 of the embodiment of the present invention, the contents input in the medium-term management plan difference analysis report of the management strategy system / management strategy part 703 are input to the management strategy system / strategy DB 705 (invalid The medium-term management plan difference analysis DB shown in the figure can be taken in, and the analysis content can be created in the management strategy system / management strategy section 703 as a medium-term management plan / target / result / difference analysis report.
Specifically, the target amount for the three-year <full-year target> in FIG. 14 can be read from the data in the medium-term management plan DB of the management strategy system / strategy DB 705 (not shown). For example, sales by product, variable costs, fixed costs, operating income, operating margin, and fixed operating margin can be displayed.

In the first and achievement status table, sales by product, variable cost, fixed cost, operating profit, operating profit ratio, fixed operating profit ratio, including data in the accounting / accounting DB 302 and the products output in the table in FIG. It can be automatically entered from name, new product, cost of sales, variable SG & A and / or fixed SG & A data. With the creation of FIG. 5, the graph of FIG. 14 can be created automatically.
The operating income in the achievement status table is reflected from the data in the accounting / accounting DB 302. The calculation of the difference and the achievement rate reflects the data of the budget DB calculated by the management strategy system / business strategy department 704 for each fiscal year and the profit plan DB2 created by the management strategy system / business strategy department 704 for each fiscal year. Preferably it is processed.

In the table of the second period in FIG. 14, it is preferable that the user reviews the revised target amount with reference to the achievement status of the first period and inputs a new target amount. Then, the difference amount and the increase / decrease rate in the second period can be automatically calculated based on the achievement status in the first period. Based on the created medium-term management plan goals / actuals / difference analysis, the user can confirm what the difference was from the initial plan, investigate the cause of the increase / decrease, and implement specific measures in the future. Can be considered. The same consideration can be made for the third period.
The conditions of these tables can be changed depending on the situation.

  FIG. 15 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  As shown in FIG. 15, according to the accounting system 100 of the embodiment of the present invention, a profit plan difference analysis report can be created from a profit plan difference analysis DB.

  As shown in FIG. 15, the profit plan and the difference analysis can be input to the profit plan difference analysis report. In the monthly column, columns for budget, actual result, and difference can be provided. Moreover, the data of the said accounting | accounting DB302 can be automatically taken in about a track record. The budget reflects the sales budget, sales cost budget, gross profit, sales and administrative expenses budget, operating profit, non-operating profit and loss budget, and ordinary profit from the data of the management strategy system / strategy DB 705. be able to. Each difference can be calculated from these data. It is desirable to be processed in the profit plan difference analysis part of the management strategy system / management strategy department 703.

According to the accounting system 100 of the present invention, it is desirable for the user to create a budget for the budget creation part of the management strategy system / business strategy unit 704. Specifically, it is preferable to create data on sales, cost of sales, sales management expenses, and non-operating profit / loss. In this case, for example, it is desirable to make a plan for each year in anticipation of one year.
Based on this budget, it is preferable to perform a difference analysis on the budget portion of the business strategy system / business strategy section 704 in comparison with the data of the accounting / accounting DB 302. Similarly, the user can make a profit plan in the profit plan creation part of the management strategy system / business strategy section 704 in advance and compare the results against the budget by comparing with the data of the accounting / accounting DB 302. Yes, the plan can be reviewed.

  FIG. 16 is an example of management analysis by the accounting system 100 according to the embodiment of this invention.

  The user preferably creates a profit plan (by period). This is preferably processed in the profit plan creation part of the business strategy system / business strategy section 704. Specifically, it is preferable to create a plan for a sales budget, a cost of sales budget, a sales and administrative expenses budget, and a non-operating profit / loss budget. This data can be reflected in the profit plan creation DB 2 of the management strategy system / strategy department DB 705 (not shown).

  As shown in FIG. 16, according to the accounting system 100 of the embodiment of the present invention, a profit plan table can be created based on the data of the profit plan creation DB2.

  As shown in FIG. 16, in the medium-term management plan difference analysis report table, profit plans can be input by period. For example, it is desired to input a sales budget, a sales cost budget, a gross profit, a sales management expenses and a general management expenses budget, an operating profit, a non-operating profit / loss budget, and a recurring profit for each month. The conditions of these tables can be changed depending on the situation. It is desirable to process in the profit plan portion of the business strategy system / business strategy department 704.

  When a budget is created in units of one year, data is accumulated in the budget DB, and this is collated with the data in the accounting / accounting DB 302, and a difference analysis is preferably performed in units of months and / or days. Furthermore, it is possible to manage the difference analysis by business, person in charge, etc. It is desirable that the management strategy system / forecast / actual result update / daily creation of the daily part 706 and the difference analysis be processed. This data can be accumulated in the daily DB2.

It is preferable that the user inputs detailed implementation details such as which member was delivered late in the budget performance difference analysis of the management strategy system / business strategy section 704. This and the accumulated data of the operation / result DB 202 are accumulated in the budget difference DB of the management strategy system / strategy DB 705 (not shown). In the budget difference DB, in addition to the budget performance difference analysis data, the data of the accounting / accounting DB 302 can be reflected and accumulated.
Then, a budget performance difference analysis report can be automatically created based on the data in the accounting / accounting DB 302 and the implementation content.

  Similarly, the user is desired to input details of the execution contents into the profit plan difference analysis of the management strategy system / business strategy 704. This and the accumulated data of the operation / result DB 202 are accumulated in the profit plan difference DB of the management strategy system / strategy DB 705 (not shown). The profit plan difference DB of the management strategy system / strategy DB 705 reflects and accumulates the data of the accounting / accounting DB 302 and the implementation contents input in the profit plan difference analysis. Based on these data, a profit plan difference analysis report is automatically created.

According to the accounting system 100 of the embodiment of the present invention, existing software can be used as each software used in the present invention.

  A portion corresponding to the analysis 600 will be described. From the data in the operation / result DB 202 and the data in the accounting / accounting DB 302, financial data, accounting results such as borrowings, and sales result data such as product profit margins can be updated. This update data, management information, and other additional information can be stored in the analysis DB 2. Thereafter, management data, full-year profit / loss simulation, loan performance, profit rate analysis, sales ratio analysis, inventory ratio analysis, and management information accounting data can be generated according to general accounting indexes. These data can be created on an existing Excel sheet.

  The accounting 300 will be described. The data in the operation / result DB 202 is reflected, and it is possible to update the accounting results and the sales results data such as sales and purchases. Further, the forecast data can be updated by reflecting the data of the budget performance difference DB. A cash flow chart can be created automatically based on accounting, sales, and forecast data. Based on the cash flow data, it is possible to create data by purpose, such as cash flow schedules in Japan and cash flow schedules overseas. These data can be created on an existing Excel sheet.

  FIG. 17 is an example of a diagram illustrating a menu configuration by the accounting system 100 according to the embodiment of this invention. The user can call a necessary function from this screen.

  An embodiment of the accounting method of the present invention will be described with reference to FIG.

  In the accounting method of the present invention, as shown in FIG. 18, the data acquisition unit 110 acquires the business management data extracted from the client terminal (step 110), and the data management unit acquires the business management data acquired by the data acquisition unit 110. 120 automatically captures and analyzes (step 120), and based on the analysis result of the data analysis unit 120, the material creation unit 130 generates management analysis materials including financial statements, profit and loss simulation, fixed profit sheet and / or break-even graph. It is characterized in that it is automatically created (step 130).

  Finally, an embodiment of the accounting program of the present invention will be described.

  The accounting program of the present invention is a data acquisition function for a computer to acquire business management data extracted from a user terminal via a network, and data for automatically importing and analyzing the business management data acquired by the data acquisition function. Realization of an analysis function and a data creation function for automatically creating management analysis data including financial statements, profit and loss simulation, fixed profit sheet and / or breakeven point graph based on the results of analysis by the above data analysis function It is characterized by.

  As mentioned above, although this invention was demonstrated using embodiment, the technical scope of this invention is not limited to the range as described in the said embodiment. It is apparent that various changes or improvements can be added to the above embodiment. It is apparent from the scope of the claims that the embodiments added with such changes or improvements can be included in the technical scope of the present invention.

100 accounting system 110 data acquisition unit 120 data analysis unit 130 data creation unit 140 information sharing unit 150 data transmission unit 160 progress management unit 200 operation 300 accounting 400 technology 500 information sharing / management system (MS)
600 Analysis 700 Management strategy system

Claims (19)

A data acquisition unit for acquiring business management data extracted from a database or an input terminal via a network;
A data analysis unit that automatically captures and analyzes the business management data acquired by the data acquisition unit;
An accounting system comprising: a material creation unit that automatically creates management analysis material including a financial statement, profit and loss simulation, fixed profit sheet, and / or breakeven point graph based on the analysis result of the data analysis unit. The data analysis unit further includes:
The business management data that should be the target and the business management data that is the actual result are collated, and the information that the business management data that is the actual result exceeds the business management data that should be the target, and the information that does not exceed the target The accounting system according to claim 1, wherein analysis data calculated by analysis is generated. The material creation unit further includes:
3. The accounting system according to claim 1, wherein statistical analysis processing is executed based on the analysis data to automatically create management analysis material. The accounting system further comprises:
A data transmission unit is provided that transmits management analysis material including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even point graph created by the material creation unit to the receiving device via the network. The accounting system according to any one of claims 1 to 3. The accounting system further comprises:
5. The accounting system according to claim 1, further comprising a progress management unit that manages the acquisition status of the business management data by the data acquisition unit. The progress management unit further includes:
6. The accounting system according to claim 5, wherein an analysis status of the business management data by the data analysis unit is managed. The progress management unit further includes:
7. The accounting system according to claim 5, wherein, based on the acquisition status, an analysis status of the business management data and analysis data of the database are transmitted to the database to the receiving device. The data analysis unit further includes:
8. The difference analysis between a medium-term and / or short-term management plan actual value is performed based on an analysis status of the business management data and analysis data of the database. Accounting system. The data analysis unit further includes:
The accounting system according to claim 1, wherein the business management data data acquired by the data acquisition unit is translated into another language. The data acquisition unit further includes:
10. The accounting system according to any one of claims 1 to 9, wherein business management data is acquired from sales management software capable of handling multiple currencies. The data acquisition unit further includes:
The accounting system according to any one of claims 1 to 10, wherein business management data is acquired from domestic and overseas net banks.   The accounting system according to claim 1, wherein the data acquisition unit acquires business management data extracted from user terminals in a plurality of countries.   The said document preparation part produces the management analysis document containing the said financial statement, profit-loss simulation, a fixed profit sheet, and / or a break-even point graph in several languages, The one of Claim 1 to 12 characterized by the above-mentioned. The accounting system described in the section. The accounting system further comprises:
The accounting system according to any one of claims 1 to 13, further comprising an information sharing unit that shares information based on an analysis result of the data analysis unit. The information sharing unit further includes:
15. The accounting system according to claim 14, wherein the analysis result of the data analysis unit is displayed as management analysis data including a financial statement, profit / loss simulation, fixed profit sheet, and / or break-even point graph. The accounting system further comprises:
The accounting system according to claim 1, wherein business management data is automatically extracted from one or more journal data stored in the database and the input terminal. The accounting system further comprises:
The accounting system according to any one of claims 1 to 16, wherein processing by a computer and / or storage of data can be used as a service via a network. Computer
A data acquisition step of acquiring business management data extracted from a database or an input terminal via a network;
A data analysis step of automatically capturing and analyzing the business management data acquired in the data acquisition step;
An accounting method for processing a material creation step for automatically creating a management analysis material including a financial statement, a profit and loss simulation, a fixed profit sheet, and / or a breakeven point graph based on the analysis result in the data analysis step. Computer
A data acquisition function for acquiring business management data extracted from a database or input terminal via a network;
A data analysis function for automatically capturing and analyzing business management data acquired by the data acquisition function;
An accounting program that executes a material creation function that automatically creates management analysis materials including financial statements, profit and loss simulations, fixed profit sheets, and / or breakeven point graphs based on the results of analysis by the data analysis function.

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