JP2001109834A - Processing method of management accounting type financial accounting system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To generate a profit-and-loss statement as a financial statement based upon accounting principles for business enterprises by automatically journalizing and totalizing manufacture costs, selling expenditures, and general administrative expenses not by an account number classifying method through the best account number system for various expenses for the purpose of administrative accounting. SOLUTION: For a processing method which classifies and totalizes the manufacture costs, selling expenditures, and general administrative expenses of various financial statements as the processing method of the financial accounting system, account numbers which are common to the manufacture costs, selling expenditures, and general administrative expenses and repeated are put in one account number system for administrative accounting, previously registered individual departments are classified into two, i.e., a manufacture department group and a selling administrative department group; and the manufacture department expenditures belonging to the manufacture department group are totalized as the manufacture costs and the selling administrative expenditures belonging to the selling administrative department group are totalized as the selling expenditures and general administrative expenses to generate a profit- and-loss statement as a financial statement.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a processing method of a financial accounting system for registering an account, inputting accounting transaction data into an account, and outputting the input accounting transaction data for each account category.

[0002]

2. Description of the Related Art In recent years, financial accounting systems for performing financial accounting by using computers have become widespread.
Accounting transaction data is digitized by inputting journal entry slips, etc., and using the digitized transaction data, the efficiency of accounting operations, such as the creation of ledgers, daily schedules and trial balances, and the preparation of financial statements, etc. Is progressing. In this case, financial accounting must be performed in accordance with business accounting principles. In “Corporate Accounting Principles”, “Profit and Loss Statement Principle 3” states that “Operating Profit and Loss Calculation calculates gross profit by describing sales and cost of sales belonging to one accounting period, and then deducts selling, general and administrative expenses from this. Deduct and show operating profit. " In accordance with the above-mentioned principles, the financial accounting system of the prior art first classifies “cost of sales” and “selling, general and administrative expenses (hereinafter abbreviated as“ sale, general and administrative expenses ”) into major categories of accounts. It is a natural premise that the system is divided into groups. The main components of “cost of sales” are purchase costs, inventory changes,
Manufacturing costs (construction costs in the case of the construction industry), etc. Of these, manufacturing costs (including construction costs) are common to the breakdown items of “SG & A expenses” for both labor costs and expenses. Are duplicates. In other words, the financial accounting system of the prior art calculates “manufacturing cost” and “SG & A” by two.
This system is characterized in that it is registered as one account group, and in daily journals, it is firstly classified into "manufacturing costs" or "sales, general and administrative expenses", and journal entries are processed for each account as a breakdown cost item.

[0003]

The prior art financial accounting system employs a system in which accounting journals for various expenses are firstly classified into a "production cost" group or a "sales, general and administrative expenses" group. In terms of management accounting such as profit management, cost management, cost management, fund balance analysis and planning, various costs are dispersed and difficult to grasp, which is an inefficient factor.

[0004] The category of "manufacturing cost" or "sales, general and administrative expenses" is largely divided into a manufacturing department and a sales management department (hereinafter abbreviated as a sales and management department) by eliminating the account classification method and switching to the department cost classification method. It is possible to unify the expense items that have been set, the account system is greatly simplified, and the management work is made more efficient.
The business accounting principles require not the process but the finished financial statements, and the “production cost” and “SG & A” are divided into profit and loss statements for financial statements required at the end of the fiscal year or at the end of monthly settlement. The requirements will be satisfied if tallyed at that time. The need for classification of items for strategic accounting and internal control performed as management prior to external reporting and disclosure is the classification by cost element and form, which integrates both before being divided into "manufacturing costs" or "SG & A expenses". When creating management materials using data from conventional systems, in a system that is roughly divided into "manufacturing costs" and "sales, general and administrative expenses", it is difficult to control various costs, and processing is integrated again to make satisfactory management materials Processing is required, which is inefficient. Except for retail stores and some small businesses that have only internal accounting needs and only financial accounting is sufficient, systems for companies that have management accounting needs are optimized to serve not only external reporting systems but also administrative purposes. is necessary.

[0005] Among "manufacturing costs" and "sales, general and administrative expenses", "labor costs (personnel costs)" and "expenses" have almost the same contents, and whether the burden is paid to the manufacturing department or the sales and administrative department. It's just the difference. For cost, expenditure, and fund management, it is desirable to grasp and manage data for each cost item for all departments of the entire company. For actual status management, it is necessary to unify data that has removed the "manufacturing cost" and "sales, general and administrative expenses" categories. It is cumbersome to disperse the "account reorganization standards" and "expense classification standards" that are indispensable for business standardization, which are the requirements for modernization of corporate management, into a dual structure of "manufacturing cost" and "sales, general and administrative expenses". , Sharing and thorough internal rules,
Anything that can be simplified in terms of operator skill should be simplified as much as possible.

[0006] In the case of a small and medium-sized company with one company and one factory, the division of duties is also flexible, and the classification of whether the cost or burden is due to manufacturing activities or management / sales activities has many fluid elements. Based on a certain standard in the total understanding, it is only direct assignment or distribution / transfer to the manufacturing department or the sales and administration department, and the journalistic judgment that primarily requires the two major processing of "production cost" or "sales and administrative expenses" is There is also a sense of leap and resistance in the business situation and thinking process. From the perspective of controlling expenses and managing the actual situation, we feel uncomfortable that the same / similar expenses can be roughly divided into “manufacturing costs” and “SG & A expenses” by subtle and convenient journal processing. In practice, they only follow the rules of financial accounting.

[0007] Even large companies with clear headquarters / factory organizations,
Head office costs are SG & A expenses; factory costs are manufacturing costs
It can be easily divided by dividing it, and at this stage it is possible to collect and accumulate data to create a profit and loss statement for financial accounting. It is not necessary to dare to set "manufacturing costs" and "SG & A expenses" in the account item setting. Rather, the dualization of "manufacturing costs" and "SG & A expenses" is a correction work such as reunification into a desirable form for management accounting. And it is inefficient. As described above, it is desirable to manage and manage company-wide expenses by cost item on a management basis before the preparation of the income statement in the financial statements.

As for the needs of corporate management, the cost decomposition of “variable cost” or “fixed cost” required for strategic dimension management accounting, such as CVP analysis and profit management, is required before the financial accounting-based settlement of accounts. is important. Manufacturing cost in financial accounting category
After decomposing the costs into two categories: “variable costs” and “fixed costs” after dividing them into two categories, “sales, general and administrative expenses”, it is difficult to control the costs due to the four-element diversification, and to create simple and effective management materials In addition, the company has to correct the manufacturing costs and selling, general and administrative expenses by unifying them and recounting them by component and form, which is a factor that hinders efficiency.

As described above, in the prior art financial accounting system, since the primary purpose is to prepare financial statements in accordance with the corporate accounting principles, the account items at the time of data entry are naturally the same as the financial statements to be output. It is believed that the underlying assumption that the system should be the same as that of the above was the basis, and that the profit and loss statement creation system as an example had to be an account system that eliminated the requirement for management accounting. As a system development process, it is common practice to first code the account system of the income statement as it is and register it as a master, but after years of experience, the user needs for management accounting are buried. The problem is that the product-out logic is still dominant, and no improvement has been seen in this matter since then.

[0010]

SUMMARY OF THE INVENTION In order to solve the above problems, the present invention is directed to a method of dividing "manufacturing costs" and "sales, general and administrative expenses" by an account group. This is to switch to the method of dividing and summarizing by the group expenses of the sales and administrative department) to create the profit and loss statement required by financial accounting, and to optimize the account system of various expenses according to the purpose of management accounting.

[0011]

BEST MODE FOR CARRYING OUT THE INVENTION In the account setting of a financial accounting system, "manufacturing costs" and "sales and general administrative expenses" are ungrouped, and common and overlapping expense items are unified, and a simple account system in terms of management is adopted. In addition, each individual department registered in advance is roughly classified into a manufacturing department group and a sales and distribution department group, and the profit and loss statement is created. The aim is to create a financial accounting system that can meet the needs of management accounting by automatically grouping the sales and administrative division group expenses into “sales and administrative expenses” using the computer's classification and aggregation functions. That is why it is called.

As the setting of the account system, “cost of sales”
Of the items, the purchase cost and the beginning and end accounts of product inventories shall be displayed as they are in the financial statements.
The “Group” and “SG & A” groups will integrate them and reorganize the accounting system into four major categories: raw material costs, labor costs, expenses, and outsourcing costs. In other words, the breakdown of items in the “SG & A” group consists of material costs specific to manufacturing costs,
Except for the period-end accounts, they are integrated into one of the major categories of labor costs, expenses, and subcontracting costs. In general, `` officer remuneration '', `` provision for bonuses '' and `` provision for retirement salaries '', which are easily treated as `` sales, general and administrative expenses '', are included in labor costs. The cost is limited. Of the `` compensation for directors '', `` provision for bonuses '', `` provision for retirement salaries '' and `` packing and packaging costs '' which were conventionally referred to as `` sales and administrative expenses '' for convenience, the portion corresponding to the manufacturing department is charged to `` production cost '' You can do it. In the age of outsourcing, the sales administration department may also have "outsourcing costs"
Depending on the type of business, “fare freight charges,” which have a large weight, are often included in this major category.

Each of the individual departments set by the department registration performed in the initial setting at the time of introduction is set by the group setting function.
It is roughly classified into a manufacturing department group and a sales and management department group. For wholesale, retail and service industries without manufacturing costs,
It is necessary to handle without registering the manufacturing group.
That is, if the production cost “None” is selected in the company basic information registration section, the production section group cannot be registered. For industries with manufacturing costs of “none”, all expenses in the business except for the cost-specific cost of sales are recorded in the system as “SG & A expenses”.
And

The profit and loss statement is prepared based on the above-mentioned department registration, wherein the group cost of the manufacturing section is converted to “production cost”, the group cost of the sales and distribution section is converted to “sales and general expenses”, and the journal is automatically journalized by the classification and aggregation function of the computer. Create a profit and loss statement. In addition, depending on the circumstances of the emergency improvement of existing software, the "SG & A expenses" group account will be left, and the SG & A expenses will be automatically transferred to this group account, and the remaining expenses will be taken as "production costs".

[0015] The abolition of the account group of "production cost" and "SG & A expenses" has led to the
Instead of a system based on “sales, general and administrative expenses,” the output is based on a breakdown cost array in the major categories of raw material costs, labor costs, expenses, and outsourcing costs. Naturally, the department subtotal is also recorded in the departmental arrangement and can be a breakdown of the department cost. Trial balance output is set as a default based on the primary generation base of material costs, labor costs, expenses, and subcontracting costs, but the base after automatic journalizing / transfer to “manufacturing costs” and “SG & A expenses” can also be selected. Output.

On the basis of the management accounting, a "department cost comprehensive table" is created as shown in FIG.
At the same time, the company-wide cross-border cost, that is, the total amount of incurred costs, is obtained, and various management data are based on this base. The breakdown of "cost of manufacturing" and "sales, general and administrative expenses" by cost item and department can be referred to in the matrix of the "department cost comprehensive table". In the program, after this table “Department cost comprehensive table” is created, the data of the manufacturing department total and the sales department total are transferred to “Production cost” and “Selling, general and administrative expenses” in the income statement.

[0017]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment will be described with reference to FIGS. 1 and 2 are a hardware configuration of a financial accounting system and a flow diagram of the system. 3 and 4
Is an example of the conventional account system and section expenses of "manufacturing costs" and "selling and general expenses", and presents problems, problems, and necessity of the present invention at present. FIG. 5 is an example of a menu according to the present invention, in which individual departments registered in advance are registered in a “manufacturing department group” and a “sales department group”. FIG. 6 is an example of the account system and the department cost according to the present invention. The department cost entered by the account system shown in FIG. 6 is calculated according to the department group division shown in FIG.
A profit and loss statement is created by automatic entry into "manufacturing cost" and "sales, general and administrative expenses", respectively. FIG. 7 is a conceptual diagram showing a procedure and a calculation method of sorting / aggregating “data by account” and transferring the data to an “income statement” with “department registration” and “department group registration” as “department arrangement by group”. It is what it was.

An apparatus (system) for realizing the processing method of the present invention is composed of a computer system, and as shown in FIG.
A memory 2 for storing basic consumption tax registration, department registration, department group registration, account registration, account attribute registration, sub-item registration, etc. (master registration), and an input device 4 connected via an input / output control unit 3 , A display device 5, an output device 6, and an auxiliary storage device 7 for storing accounting data, program files, and the like.

The processing method of the present invention, as shown in FIG.
Open a new company account by selecting a new company (ST1),
In the company basic information registration (ST2), the company name,
Register the setting of department setting, manufacturing cost, monthly / annual inventory selection, etc. In the introduction process (ST3), initial registration such as consumption tax basic registration, department registration, department group registration, account registration, account attribute registration, sub-item registration, etc. is performed, and in the introduction process (ST4), general account balance, sub-item Enter the starting balance, such as the account balance, departmental balance, and departmental supplementary subject balance. (ST5) In accordance with the occurrence of the accounting transaction, the company of the financial accounting system and the settlement period are selected (ST6), and the journal entry (ST7) is entered for various accounting transactions, such as a journal entry slip, a deposit / withdrawal slip,
Performed by journals and others. Starting balance (ST4) and journal entry (ST7) entered in the financial accounting system (ST8)
Data is classified, tabulated, and processed in data tabulation and processing (ST9), and various books, trial balances, financial statements,
It is created and output as a settlement report. The processed data is carried forward as a database (ST1).
0), and ends in a state ready for the summation processing with the next input data.

FIG. 3 illustrates “manufacturing costs” and FIG. 4 illustrates “sale and general expenses” as a relationship between the account system and the department costs in the conventional financial accounting system. The department code and department name are based on this example to the extent that they are tired.However, the account system is basically divided into two major categories, "manufacturing costs" and "SG & A expenses." Expenses "
Most of the “manufacturing expenses” are the same as those of the “selling, general and administrative expenses” in the sub-categories and overlap. On the other hand, “Selling, general and administrative expenses” such as “compensation for directors”, “provision for bonuses”, “provision for retirement allowances”, “packing and packaging costs”, etc. are not necessary in “production costs”. It is desirable to have a system that allows the departments to enter each other.

FIG. 5 shows an example in which the individual departments registered in advance are classified into a “manufacturing section group” and a “sales and distribution department group” according to the cost generation or burden classification and registered. This is an example of classification for automatically translating into “sales and administrative expenses”. The "department name" and "code" columns list the registered departments in advance, and are used to select and input "manufacturing department" or "sales administration department". In the alternative system, there must be no division that does not belong to any department due to omission of registration. In addition to individual selection, continuous groups can be specified by dragging or scrolling.

Depending on the system, the number of digits of the department code is 2 to 4
It is set in digits (or can be selected), but in this example it is 3
The principle is the same as that of the digit model. In the example of FIG. 5, the department code arrangement is such that the department codes 001 to 005 are “manufacturing department groups” and the department codes 601 to 603 are “sales management department groups”.
However, it is not always necessary to form a continuous code group. Each department is individually a “manufacturing department group”
And a journal entry in the “sales department group”, and the department code arrangement may be random. The development department and shipping department of Factory A are under the supervision of the factory manager, but if you want to set the cost as “sales, general and administrative expenses”, you can accomplish the purpose by extracting and registering only this development and shipping department in the “sales, general and administrative department group”. Can do things. It should be noted that the conventional system also has a department group registration system, and this menu can be linked to the automatic journalizing function of "manufacturing cost" and "sales, general and administrative expenses".

FIG. 6 shows an example of the account system and the department cost according to the present invention. Excluding the "manufacturing cost" and "SG & A expenses" as the large classifications of the account groups in Figs. 3 and 4, the middle classification group is classified into the large classification, and the same similar items among the individual accounts classified into the small classification are unified. And deduplication.
In addition, executive compensation, provision for bonuses, provision for retirement salaries, packing and packaging costs, etc. can be directly allocated or allocated to the manufacturing department from those specific to SG & A expenses. Conversely, the "outsourcing costs" specific to "manufacturing costs" can also be used in the sales and administration department, and the system has a degree of freedom that allows the two departments to enter each other in terms of subject use.

Department code 00 registered in the example of FIG.
1 to 005 departments belong to the “Manufacturing department” group, department code 601
603 departments are recognized in the “sales department” group, respectively, and each department cost is automatically totaled for each group.

FIG. 7 shows a list in which the above-mentioned flows are associated with the calculation methods. “Registration” registers and codes the department name as “Iroha ... wakayo” in accordance with the organizational structure of the company. The “group registration” is based on the “department registration” of 1, and the individual departments are alternatively registered in the “manufacturing department group (A)” and the “sales management department group (B)”. In the “group arrangement by group”, each individual division is roughly classified into (A) group and (B) group, and each is set as a division code arrangement. "Account data" is a method of roughly classifying accounting data input by daily accounting journals into (A) / (B) categories by "group arrangement by group" of 3, and in order of account code by department. Create by sorting. "Profit and loss statement"
In this case, a total of 1,305,000 yen for the 640 accounts of “Group data by account” A group 3 is written in the “640” account of “Production cost”. Similarly, a total of 3,630,000 for 680 accounts for Group B
The yen is entered in the “Profit and Loss Statement”, “SG & A” and “680” accounts. Regarding the part omitted in the middle, the figures are filled according to the above procedure, and the “income statement” is completed.

Although the above-described logic is used as a basis, the program practice precedes the creation of the “department cost comprehensive table” (FIG. 6), which is one of the management data groups essential as a subsystem, and It is also possible to adopt a method of creating a profit and loss statement.

The totals of the manufacturing department and the sales and general administration department totaled in the above are displayed in the “manufacturing cost” and “sales and administrative expenses” sections when preparing the income statement of the financial statements. "Manufacturing cost" is displayed as one line in "Cost of sales", and "Production cost breakdown" is separately displayed as a footnote, while "SG & A expenses" are displayed in a separate line item in the income statement. The system that can select the method and the footnote method is as usual. In any case, the profit and loss statement does not display the labor costs, expenses, subcontracting costs, and the same cost items. The presentation format is not the main subject, and here follows general accounting practices.

When the present invention is used to immediately improve the program software of an existing financial accounting system, the conventional "sales, general and administrative expenses" group account code system is left, and the sales, general and administrative expenses are transferred to the "sales, general and administrative expenses" group account. It is assumed that there is a possibility to utilize the conventional software by a mechanism for displaying the remaining cost after the automatic transfer as “production cost” on the income statement. That is, it is a method of “other account transfer”, and is a selection method of a total transfer method (recommended for monthly settlement during the term) and an account-based transfer method (recommended for end of term and interim settlement).

In FIG. 6, "manufacturing department" and "sales administration department"
Understanding total costs on a company-wide basis is useful for grasping the business situation and cost structure, and managing the breakdown of the cost-specific and department-specific matrices under company-wide integrated and simplified accounts This is a desirable basic type for management.

In cost and cost management, CVP analysis and profit planning / management of a company, it is essential to separate costs of “variable costs” and “fixed costs”. It is necessary to develop a function to register and classify and categorize in the system by attribute registration. Specifically, "direct costing" by summing up only "variable costs"
And "Fixed cost budget management table" by aggregation of only "Fixed costs"
It must be commercialized and institutionalized as a “profit plan” by solidification decomposition. Some financial accounting systems to which break-even analysis and the like have been added still exist but are inadequate. Under the account system shown in Fig. 6, cost decomposition of "variable cost" and "fixed cost" is developed as the next process, but it is roughly divided into "manufacturing cost" and "SG & A cost" of the conventional system. It can be felt symmetrically that the cost decomposition of "variable cost" and "fixed cost" in the cost system is complicated and difficult to grasp.

[0031]

The present invention is embodied in the form described above and has the following effects.

It is often harmful to divide costs into "manufacturing costs" or "sales, general and administrative expenses" as costs for external accounting, strategic accounting and internal control prior to disclosure.・ The various costs can be grasped and managed by the classification by form, that is, approach to business management that is simple and easy to understand is achieved.

The cost and cost management, CVP analysis, profit planning and management of the company, "variable costs" and "fixed costs", which are indispensable for cost analysis, are divided into "manufacturing costs" and "sales, general and administrative expenses" of the conventional system. The cost decomposition in the set cost system is complicated and difficult to manage. As a practical development, furthermore, costs such as "direct cost calculation" by summing up only "variable costs", "fixed cost budget management table" by summing up only "fixed costs", and "profit plan" by solid decomposition Fig. 6
The cost breakdown of "variable costs" and "fixed costs" under the account system shown in (1) above is an improvement in a form that is simpler and easier to grasp according to the purpose of management.

In order to meet the above-mentioned management needs, when preparing management materials using data from the conventional system, it is necessary to carry out processing for re-integrating the various costs classified into "manufacturing costs" and "sales and administrative expenses". Although this is inefficient, this processing is not required under the account system shown in FIG.

Although sharing of internal rules and standardization of work are essential requirements for improving the quality and efficiency of management, simplicity is also an important requirement for thorough standards. The “account processing standards” and “expense classification standards (including personnel costs)” required for accounting and budget management are not diversified into the “manufacturing cost” section and “sales, general and administrative expenses” section. According to the account system of No. 6, it can be unified and simplified.

The journalistic judgment for accounting processing is a straightforward idea to take a process of what nature of the expenditure or the like, which account item should be processed, and which department should bear it. There is a sense of inconsistency in the journal idea that requires the primary determination of "manufacturing cost" or "sales and administrative expenses", that is, "product cost" or "period cost". Already, the division of which department should be borne by the department code input is also required, and the logic of the present invention, which is automatically classified as "manufacturing cost" or "sales and administrative expenses" according to the specification of the department, It is easy to accept journals. Above all, the work assignment is flexible.
In the case of small and medium-sized enterprises with one factory, it is difficult to distinguish between manufacturing activities and management / sales activities in terms of both human and time. The required accounting system is reluctant even in the process of thinking about making journal entries, and this method is used to secondarily determine the division of the incurred or burdened party, and as a result, allocates and journals "manufacturing costs" and "sales, general and administrative expenses". Easy to fit.

What is required by the corporate accounting principles is not the accounting process but the finished financial statements. According to the processing method of the financial accounting system of the present invention according to various requests for management accounting, "manufacturing costs" and "sale and general administrative expenses" are calculated by the department cost calculation according to the account system shown in FIG. Produce profit and loss statements for financial statements in accordance with the principles, and meet the requirements of financial accounting.

[Brief description of the drawings]

FIG. 1 is a financial accounting processing device (system) for realizing the present invention configured by a computer.

FIG. 2 is a flowchart of a processing method of the present invention by a financial accounting processing device (system).

FIG. 3 is a diagram showing an example of a general “manufacturing cost” account item system and section costs;

FIG. 4 is a diagram showing an example of a general “sales and administrative expenses” account system and section expenses;

FIG. 5 is a diagram showing an example of division for registering the cost generation or burden departments into “manufacturing department groups” and “sales management department groups” and automatically translating the departments into “manufacturing costs” and “sales management expenses”, respectively; .

FIG. 6 is a diagram showing an example of an account system and section expenses according to the present invention.

FIG. 7 is a diagram showing an example of an aggregation procedure and a calculation method from registration of a department group to creation of an income statement according to the present invention.

[Explanation of symbols]

 DESCRIPTION OF SYMBOLS 1 Main control part 2 Memory 3 I / O control part 4 Input device 5 Display device 6 Output device 7 Auxiliary storage device

Claims (2)

[Claims] 1. A method for processing a financial accounting system, comprising:
As a processing method for separately summarizing the manufacturing cost and selling, general and administrative expenses of the financial statements, the common and overlapping accounts for the manufacturing cost and selling, general and administrative expenses are unified into an account system for management accounting. The individual departments registered in advance are classified into two groups, a manufacturing department group and a sales management department group. The manufacturing department costs belonging to the manufacturing department group are defined as the manufacturing costs, and the sales management department costs belonging to the sales management department group are classified into the sales. A processing method of a management accounting type financial accounting system, which comprises summing up expenses as general and administrative expenses and preparing a profit and loss statement of financial statements. 2. In a management accounting type financial accounting system,
Among the unified accounts of the manufacturing department and the sales management department, the sales management department expenses are automatically transferred to the selling expenses and general administrative expenses by using another account transfer account or for each account,
A processing method of a management accounting type financial accounting system, characterized in that a profit and loss statement is created with the remainder as manufacturing costs.