+

WO2001028188A2 - Procede et systeme de comptabilite utilisant des informations d'activite - Google Patents

Procede et systeme de comptabilite utilisant des informations d'activite Download PDF

Info

Publication number
WO2001028188A2
WO2001028188A2 PCT/KR1999/000620 KR9900620W WO0128188A2 WO 2001028188 A2 WO2001028188 A2 WO 2001028188A2 KR 9900620 W KR9900620 W KR 9900620W WO 0128188 A2 WO0128188 A2 WO 0128188A2
Authority
WO
WIPO (PCT)
Prior art keywords
activity
value
resource
information
cost
Prior art date
Application number
PCT/KR1999/000620
Other languages
English (en)
Other versions
WO2001028188A3 (fr
Inventor
Won-Kyo Suh
Original Assignee
Suh Won Kyo
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by Suh Won Kyo filed Critical Suh Won Kyo
Priority to CA002385151A priority Critical patent/CA2385151A1/fr
Priority to PCT/KR1999/000620 priority patent/WO2001028188A2/fr
Priority to JP2001530291A priority patent/JP2003512660A/ja
Priority to CNB998170100A priority patent/CN1144163C/zh
Priority to EP99947991A priority patent/EP1245012A2/fr
Priority to AU46067/01A priority patent/AU767283B2/en
Priority to TW089114290A priority patent/TW507143B/zh
Publication of WO2001028188A2 publication Critical patent/WO2001028188A2/fr
Publication of WO2001028188A3 publication Critical patent/WO2001028188A3/fr

Links

Classifications

    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation or account maintenance

Definitions

  • the present invention relates to an accounting method and system, and more particularly, to an activity information accounting method and system in which accounting reports can be prepared by simply inputting business activity information such that complicated recording procedures can be avoided.
  • FIG. 1 shows a flow chart of a conventional accounting method.
  • a business activity is performed in step S10, it is determined if the business activity falls under the category of a commercial transaction requiring recording through book-keeping methods in step S20. If it is not (for example various internal activities), no additional procedures are performed. However, if it is determined in step S20 that the business activity is a commercial transaction, the business activity is divided into debits and credits, then the debits and credits are classified into specific journal entries in step S30.
  • classification into specific journal entries refers to matching the debits and credits of business activities with one of approximately 300 account titles. For example, debits include such account titles as a reduction in assets, increase in debt, decrease in capital, and increase in expense, etc.; while credits include account titles such as an increase in assets, decrease in debt, increase in capital, and increase in revenue, etc.
  • a daily trial balance sheet is prepared in step S40.
  • the daily trial balance sheet aids in ensuring that accumulated debits and credits correspond. That is, accounting mistakes can be discovered more easily by preparing daily trial balance sheets rather than waiting after a more significant time has elapsed.
  • a trial balance sheet is prepared in step S50.
  • the trial balance sheet covers a longer period of, for example, one month.
  • financial statements are prepared on the basis of the trial balance sheets.
  • the financial statements typically includes a balance sheet for a year period, an income statement, and other such documents in which information is organized into a specified format.
  • profits and losses for varying lengths of time are determined through the income statement, with the amount of profit or loss is considered one of the most important measures of company performance.
  • profits and losses are calculated on the basis of returns for a company, not only can cash flow not be determined, but other measures reflecting the performance of company are not well reflected. Accordingly, complicated procedures must be used to prepare various other documents including a cash flow statement.
  • the present invention has been made in an effort to solve the above problems.
  • the accounting method uses data processing system which stores an account title table corresponding to activity information, and performs accounting procedures on the basis of an input activity information and an account title corresponding to the input activity information.
  • the accounting method comprises the steps of: (a) displaying activity types including purchase and acquisition activity, sales and revenue activity, expenditure activity, investment and finance activity, and production activity; (b) receiving a user selection of one of the displayed activity types; (c) displaying a screen for the user to input activity information for the selected activity type; and (d) determining if the input activity information is internal activity or external activity, performing accounting procedures on the basis of determined result and the account title table.
  • the accounting system comprises a memory unit which stores an account title table corresponding to activity information, accounting program for performing accounting procedures on the basis of an input activity information and an account title corresponding to the input activity information, and an accounting result; an output unit which outputs activity types including purchase and acquisition activity, sales and revenue activity, expenditure activity, investment and finance activity, and production activity for user to select one of the activity types, and outputs a screen for inputting activity information for the selected activity type; and a central processing unit (CPU) which determines if the input activity information is internal activity or external activity, and performs accounting procedures on the basis of determined result and the account title table.
  • CPU central processing unit
  • FIG. 1 is a flow chart of a conventional accounting method
  • FIG. 2 is a block diagram of an accounting system according to a first preferred embodiment of the present invention
  • FIG. 3 is a flow chart of an accounting method according to a preferred embodiment of the present invention.
  • FIG. 4 is a detailed flow chart of a portion of the accounting method shown in FIG. 3;
  • FIGs. 5 to 8 are charts of examples for each step shown in FIG. 4;
  • FIGs. 9 to 14 are examples of accounting reports prepared by the accounting system and method of the present invention.
  • FIG. 15 is a block diagram of an accounting system according to a second preferred embodiment of the present invention.
  • FIG. 16 is a block diagram of an accounting system according to a third preferred embodiment of the present invention. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS
  • FIG. 2 shows a block diagram of an accounting system according to a first preferred embodiment of the present invention.
  • Reference numeral 50 in the drawing indicates the accounting system.
  • the accounting system 50 comprises a central processing unit (CPU) 10, an input unit 20, an auxiliary memory unit 30, and an output unit 40.
  • the CPU 10 decodes program instructions for performing accounting procedures (which will be described hereinafter), and carries out the program instructions.
  • the CPU 10 includes a ROM (read only memory) and a RAM
  • the input unit 20 includes a keyboard, mouse and other such devices through which a user inputs data relating to business activities.
  • the output unit 40 outputs results of the accounting system of the present invention after the system performs various predetermined processes on the data input through the input unit 20, the processes being outlined in a method of the present invention to be described hereinafter.
  • the output unit 40 includes a printer 44 and a display unit 42 for performing this function.
  • the auxiliary memory unit 30 stores a program for performing the processes of the inventive method, and stores results of the method in a predetermined file format.
  • FIG. 3 is a flow chart of the accounting method according to a preferred embodiment of the present invention.
  • step S110 the user classifies the business activity performed into one of various activity types through the input unit 20 of the accounting system 50. That is, after a business activity has been performed, the user operates the accounting system 50 to select one from the business activity types displayed on the display unit 42 of the output unit 40. Examples of different types of business activities that may be displayed on the display unit 42 include purchase and acquisition activity, sales and revenue activity, expenditure activity, investment and finance activity, production activity (internal activity), closing activity, etc.
  • the business activity types may categorize external activity, internal activity and closing activity.
  • the external activity refers to an activity that performs transaction with external organization or company, and comprises the purchase and acquisition activity, the sales and revenue activity, the expenditure activity, and the investment and finance activity.
  • the internal activity refers to an activity that produces products or provides services using provided resources in the organization such as production activity.
  • step S110 the user inputs various information related to the business activity in step S120.
  • the accounting system 50 displays through the display unit 42 a screen requesting more information.
  • the user then fills in the information requested through the mouse, keyboard, etc. of the input unit 20. Examples of additional information requested include the date on which the business activity took place; person and department conducting the business activity; name of business activity; costs, income, etc. involved in the business activity; and products sold or parts, materials, etc.
  • the process of inputting data by the user is completed after step 120 (i.e., after only two steps).
  • the information input by the user is processed using the program stored in the auxiliary memory unit 30 in step S130.
  • the accounting system 50 first determines if the business activity falls under the category of an internal activity or an external activity, then performs predetermined processes on the information with reference to a table of predetermined account titles. Finally, accounting reports are output in step S140. Examples of accounting reports include balance sheet, income statement, cash flow statement, activity based costing report, economic value report, etc.
  • FIG. 4 shows a detailed flow chart of a portion of the accounting method shown in FIG. 3. That is, FIG. 4 illustrates in detail the many steps involved in steps S130 and S140 of FIG. 3.
  • the accounting system 50 determines if the business activity is an internal activity or an external activity in step S210. If it is determined in step S210 that the business activity is an external activity, it is then determined if a total of an input activity value is identical with an input resource value in step S230. If totals of the activity value and resource value are not identical, a message is output to the user requesting the re-input of business activity information. That is, the process returns to step S200.
  • “activity value” refers to the value of the activity itself, whereas “resource value” refers to the value of resources required to make the activity possible.
  • the activity value and the resource value must match, much like the principle used in conventional methods in which debits and credits correspond.
  • the separating into credits and debits is not done by hand, but instead is accomplished by simply recording the activity name, activity value, resource name, and resource value so that the overall process is simplified to an extent enabling anyone to perform such tasks.
  • step S230 if the total of the activity value is identical with the total of the resource value, it is then determined if cash is involved in the activity value or the resource value in step S240. If all or part of either the activity value or resource value is cash in step S240, then the total cash flow for each activity is calculated in step S270. Simultaneously, a running total for each of the activity value and resource value is calculated in step S250.
  • a cash flow statement is prepared in step S271 and an economic value report is prepared in step S272.
  • the economic value report is a document prepared according to the method of the present invention, and will be described hereinafter. According to the present invention, in the case where an inflow and outflow of cash accompanies each activity, since such information for each of the activity value and resource value is recorded, it is possible to prepare the cash flow statement and the economic value report by tallying the cash flow for each activity. Accordingly, it is not necessary to separately prepare a cash flow statement as in the prior art in order to determine the cash flow of a company.
  • step S240 if it is determined that cash is not involved in the activity value and resource value, only step S250 is performed in which the totals of the activity value and the resource value are calculated.
  • step S250 is performed in which the totals of the activity value and the resource value are calculated.
  • step S260 an amount for each the activity value and resource value is recorded in step S260. Accordingly, by merely inputting activity information as described above, the activity is automatically matched with a corresponding account title as used in conventional methods such that financial statements, like those resulting from prior art accounting methods, can be provided to the user.
  • the account title table used in the preferred embodiment is stored in the auxiliary memory unit 30, and is temporarily transferred and stored in the RAM of the CPU 10 when the accounting system 50 of the preferred embodiment is operated.
  • step S261 an account sub-ledger for each account title and a general account ledger are prepared in step S261 , a balance sheet is prepared in step S262, and a income statement is prepared in step S263. All these reports are identical to what is provided using conventional accounting methods.
  • step S210 if it is determined that the business activity is not an external activity (i.e., an internal activity), it is then determined if the internal activity is using a direct resource or an indirect resource in step S220.
  • direct resource refers to a resource that goes directly into producing a product or providing a service such as raw materials
  • indirect resource refers to a resource used indirectly to produce a product or provide a service such as electricity, water, heating expenses, rent, etc.
  • step S230 if it is determined that the internal activity is using a direct resource, then step S230 is performed, after which the other steps are performed as described above.
  • the preferred embodiment assumes that internal activity produce a product or provide a service using resources. That is, it is assumed that the resources input for the internal activity produce a product or provide a service. Under such assumption, it is necessary to measure quantity of resources used for internal activity and quantity of activity used for product or service to calculate cost of product or service. For such necessity, the preferred embodiment uses concepts of resource driver and activity driver, which are measurements for representing quantity of resources used for internal activity and quantity of activity used for product or service, respectively.
  • step S280 resource driver values for each resource are added in step S280.
  • the resource drivers are measured in minutes, hours, years, kilowatts, frequency, etc.
  • the different types of indirect resources include salary, electricity, gas and water, communications, maintenance and repairs, supplies, and depreciation (of equipment, machinery, etc.).
  • the resource driver corresponding respectively to the different types of indirect resources are working time, quantity used, quantity used, time used, frequency, quantity used, and period.
  • These internal resources are used for the different types of internal activities including production plan, order, working preparation, machinery operation, quality control, and transport.
  • the totals of resource driver values for each resource are calculated in step S280.
  • a cost of the internal activity (it may be referred to as activity cost) is calculated in step S290. This is illustrated in detail in FIG. 6.
  • salary used for production plan can be obtained as $10,000 by multiplying unit resource value having 10 ($/hour) by resource driver value having 1000 hours in the FIG.6.
  • activity cost for each internal activity is obtained by adding all resource value for each activity.
  • unit activity cost is obtained dividing activity cost by sum of activity driver values (for example, time, frequency, quantity) for internal activity illustrated in FIG. 7. For example, with regard to production plan in FIG. 7, activity driver having 9 hour were used in the production plan activity for product A, while activity driver having 13 hour were used for product B, for a total of 22 hour. This sum of activity driver value is divided into the activity cost having $ 44,000 such that unit activity cost having 2,000($/hour) for production plan is obtained.
  • activity driver values for example, time, frequency, quantity
  • step S310 indirect costs for each product (or service) is calculated in step S310.
  • unit activity costs are multiplied activity driver values for each product such that an activity cost of each product for each internal activity is obtained. For example, the unit activity cost of $2,000 is multiplied by activity driver values (hours) needed to produce product A (i.e., 9) so that an activity cost for product A is calculated to $18,000. All activity costs for product A are added thereby determining a total indirect cost for product A.
  • These indirect costs are used to prepare an activity based costing report, which will be described hereinafter.
  • the activity based costing (ABC) report is provided according to activity information accounting method of the preferred embodiment as shown in FIG. 9.
  • the ABC report provides cost information for each product or service, which are made on the basis of concept that activity produces product or provides service using resources.
  • a conventional costing report merely provided value of used resources (for example, material, salary, gas and water, electricity, communications) without any relationship with specific product or services.
  • the ABC report provides cost information of each activity used for specific product or service. That is, the ABC report provides cost information of each activity, indirect cost, direct cost which is directly used for specific product, total manufacturing cost for each product which is obtained by adding the indirect cost and direct cost for each product, and unit cost for each product, as shown in FIG. 9.
  • the preferred embodiment provides the activity capital report as shown in FIG. 10.
  • the activity capital report represents information on capital used for each activity, which is necessary to calculate economic value for each activity. A capital cost may obtain multiplying the capital by interest rate, which is recorded in economic value report as described hereinafter.
  • the preferred embodiment provides the economic value (EVA) report as shown in FIG. 11.
  • the EVA report represents value which is subtracted sum of depreciation expense, tax and capital cost from cash basis operating income, as economic value. That is, the EVA report represents cash basis operating income before tax which is obtained by subtracting cash basis operating expense from cash basis operating revenue, and operating income before tax which is obtained by subtracting depreciation value from the cash basis operating income before tax. Furthermore, the EVA report represents operating income less tax which is obtained by subtracting tax from the operating income before tax, and economic value which is obtained by subtracting capital cost from operating income less tax.
  • the preferred embodiment provides CVP table and CVP triangle which provide information on cash flow C, economic value V and profit C at the same time.
  • the CVP table provides information on correlation with C, V, P, as shown in FIG. 12.
  • the CVP table receives information on current and prior years of cash flow C1 and CO, current and prior years of economic values V1 and V0, and current and prior years of profits P1 and P0 from cash flow statement, EVA report, and income statement, respectively.
  • the CVP table provides valuable information by specific analytical method, on the basis of the received information.
  • the CVP table may provide information on degree of increase or decrease of C, V, P dividing current information C1 , V1 , P1 by prior information CO, V0, P0 as analytical method I, and may provide information on correlation with C, V, P as analytical method II.
  • FIGs. 13 and 14 represent CVP triangles using the analytical method I and the analytical method II, respectively.
  • the CVP triangle shown in FIG. 13 represents a ratio of C1 to CO (C1/C0), a ratio of V1 to VO (V1/V0), and a ratio of P1 to PO (P1/P0) on three axis, that is, C axis, V axis, and P axis, respectively.
  • the values placed on the three axis represent degree of increase or decrease of cash flow, economic value, and profit, respectively.
  • the CVP triangle shown by FIG. 14 represents a ratio of C1 to P1 (C1/P1), a ratio of V1 to P1 (V1/P1), and a ratio of V1 to C1 (V1/C1) on three axis, that is, P-C axis, P-V axis, and C-V axis, respectively.
  • the values placed on the three axis represent correlation with P, V, C.
  • the accounting method may be implemented with an accounting system using network computer system such as LAN and Internet systems.
  • FIGs. 15 and 16 show a block diagram of an accounting system according to a second and a third preferred embodiment of the present invention.
  • the accounting system comprises an accounting server 100 and a plurality of client 200a, 200b, 200c. If user inputs an activity information through the clients, the accounting server 100 performs accounting procedures for the input activity information as described above.
  • the accounting server 100 comprises a CPU 1 10, an input unit 120, an auxiliary memory unit 130, and an output unit 140.
  • the CPU 110 decodes program instructions for performing accounting procedures, and carries out the program instructions, as described above.
  • the input unit 120 is used for inputting data and command required for operation of the server 100.
  • the output unit 140 outputs results of the accounting system of the present invention after the system performs various predetermined processes on the data input through the clients.
  • the auxiliary memory unit 130 stores a program for performing the processes of the inventive method, and stores results of the method in a predetermined file format.
  • the clients 200a, 200b, 200c may be provided in each department of company. If business activity occurs in a department, user worked at the department inputs an activity information through the client.
  • the accounting system according to the second preferred embodiment comprises a web server 300 and user database 320, and a plurality of web client 400a, 400b, 400c.
  • the web server 300 performs accounting procedures for the input activity information as described above, and provides performed results to web clients through internet.
  • the user database 320 stores user information such as user's ID, password, and accounting information on each user.
  • the web client is referred to computer system through which user can connected to the web server 300. If a business activity occurs, user connects to the web server through the client, and inputs the activity information by input unit of the web client.
  • the web server 300 determines if input user's ID and password is authorized, and outputs results responsive to the input activity information to the corresponding client.
  • the operation of the accounting system according to the third embodiment will be described.
  • user connects to the web server 300 through the web client, and inputs the user's ID and password.
  • the web server 300 determines if input user's ID and password registered the user database 320, and displays activity types of the preferred embodiment including purchase and acquisition activity, sales and revenue activity, expenditure activity, investment and finance activity, production activity, and closing activity to web client.
  • the user selects one of the activity types corresponding to business activity performed, and inputs detailed activity information through the web client.
  • the web server performs process on the input activity information as described inventive method, and stores the processed results into the user database 320 and transmits the same to web client.

Landscapes

  • Business, Economics & Management (AREA)
  • Accounting & Taxation (AREA)
  • Finance (AREA)
  • Engineering & Computer Science (AREA)
  • Development Economics (AREA)
  • Economics (AREA)
  • Marketing (AREA)
  • Strategic Management (AREA)
  • Technology Law (AREA)
  • Physics & Mathematics (AREA)
  • General Business, Economics & Management (AREA)
  • General Physics & Mathematics (AREA)
  • Theoretical Computer Science (AREA)
  • Financial Or Insurance-Related Operations Such As Payment And Settlement (AREA)
  • Management, Administration, Business Operations System, And Electronic Commerce (AREA)
  • User Interface Of Digital Computer (AREA)

Abstract

L'invention concerne un système comptable qui utilise des informations d'activité renferme une table d'intitulés de compte correspondant aux informations d'activité, et qui met en oeuvre des procédures comptables sur la base des informations d'activités entrées et d'un intitulé de compte correspondant aux informations d'activité entrées. Le système comptable affiche les types d'activités, notamment l'activité achat et acquisition, l'activité ventes et recette, l'activité dépenses, l'activité investissement et finance, et l'activité production. Si l'utilisateur sélectionne l'un des types d'activité affichés, le système comptable affiche une page-écran permettant à l'utilisateur d'entrer les informations d'activité relatives au type d'activité sélectionné. Le système comptable détermine si les informations d'activité entrées correspondent à une activité interne ou externe, et met en oeuvre des procédures comptables sur la base du résultat déterminé et de la table d'intitulés comptables.
PCT/KR1999/000620 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite WO2001028188A2 (fr)

Priority Applications (7)

Application Number Priority Date Filing Date Title
CA002385151A CA2385151A1 (fr) 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite
PCT/KR1999/000620 WO2001028188A2 (fr) 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite
JP2001530291A JP2003512660A (ja) 1999-10-15 1999-10-15 活動情報会計処理の方法及びシステム
CNB998170100A CN1144163C (zh) 1999-10-15 1999-10-15 活动信息会计系统
EP99947991A EP1245012A2 (fr) 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite
AU46067/01A AU767283B2 (en) 1999-10-15 1999-10-15 Activity information accounting method and system
TW089114290A TW507143B (en) 1999-10-15 2000-07-18 Activity information accounting method and system

Applications Claiming Priority (1)

Application Number Priority Date Filing Date Title
PCT/KR1999/000620 WO2001028188A2 (fr) 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite

Publications (2)

Publication Number Publication Date
WO2001028188A2 true WO2001028188A2 (fr) 2001-04-19
WO2001028188A3 WO2001028188A3 (fr) 2001-06-07

Family

ID=19571112

Family Applications (1)

Application Number Title Priority Date Filing Date
PCT/KR1999/000620 WO2001028188A2 (fr) 1999-10-15 1999-10-15 Procede et systeme de comptabilite utilisant des informations d'activite

Country Status (7)

Country Link
EP (1) EP1245012A2 (fr)
JP (1) JP2003512660A (fr)
CN (1) CN1144163C (fr)
AU (1) AU767283B2 (fr)
CA (1) CA2385151A1 (fr)
TW (1) TW507143B (fr)
WO (1) WO2001028188A2 (fr)

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
WO2004001526A3 (fr) * 2002-06-19 2006-05-11 Goodmansoft Co Ltd Systeme et procede de journalisation automatiques
WO2008128108A1 (fr) * 2007-04-12 2008-10-23 Visa U.S.A. Inc. Tarification de performances de marchand pour des paiements en acompte

Families Citing this family (4)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP2002373236A (ja) * 2001-06-15 2002-12-26 Advantest Corp コスト割当装置、方法、プログラム、および該プログラムを記録した記録媒体
KR100836234B1 (ko) * 2007-08-13 2008-06-10 서원교 활동 정보 회계시스템
JP6042367B2 (ja) * 2014-04-24 2016-12-14 株式会社オプティム 資産管理サーバ、資産管理方法、及び、資産管理サーバ用プログラム
KR20170105869A (ko) * 2016-03-10 2017-09-20 이덕구 통합시산표를 이용한 회계처리방법 및 회계처리시스템

Family Cites Families (4)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH0973480A (ja) * 1995-09-01 1997-03-18 Fujitsu Ltd コンテンツ販売価格課金システム及び課金方法
JPH0973337A (ja) * 1995-09-05 1997-03-18 Canon Inc 課金装置、情報受信装置及び通信システム
JPH09231276A (ja) * 1996-02-27 1997-09-05 Canon Inc 課金装置、通信装置及び通信システム
WO1997041498A2 (fr) * 1996-04-18 1997-11-06 Citibank, N.A. Procede et systeme ameliores permettant d'effectuer des transactions bancaires meme a domicile

Cited By (4)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
WO2004001526A3 (fr) * 2002-06-19 2006-05-11 Goodmansoft Co Ltd Systeme et procede de journalisation automatiques
US7131579B2 (en) 2002-06-19 2006-11-07 Goodmansoft Co., Ltd. Automatic journalizing method and system
WO2008128108A1 (fr) * 2007-04-12 2008-10-23 Visa U.S.A. Inc. Tarification de performances de marchand pour des paiements en acompte
US8655777B2 (en) 2007-04-12 2014-02-18 Visa U.S.A. Inc. Merchant performance rating for payments on account

Also Published As

Publication number Publication date
JP2003512660A (ja) 2003-04-02
EP1245012A2 (fr) 2002-10-02
AU767283B2 (en) 2003-11-06
CN1144163C (zh) 2004-03-31
TW507143B (en) 2002-10-21
AU4606701A (en) 2001-04-23
WO2001028188A3 (fr) 2001-06-07
CN1378681A (zh) 2002-11-06
CA2385151A1 (fr) 2001-04-19

Similar Documents

Publication Publication Date Title
US6330545B1 (en) Activity information accounting method and system
CN108090823A (zh) 基于SaaS的账务数据管理系统
US20070033127A1 (en) Enterprise evaluation device and enterprise evaluation program
JP2003187052A (ja) 企業価値評価システム
US11651315B2 (en) Intelligent diversification tool
AU4186700A (en) Portfolio investment guideline compliance and financial fund administration system
EP1686515A1 (fr) Dispositif d'evaluation d'entreprise et programme d'evaluation d'entreprise
Romero et al. A measurement theory perspective on business measurement
US7386496B1 (en) System and method for evaluating real estate financing structures
AU767283B2 (en) Activity information accounting method and system
JP2004070406A (ja) 財務データ管理システム及び財務データ管理方法、並びにコンピュータ・プログラム
US20070094291A1 (en) Enterprise evaluation device and enterprise evaluation program
CA2641949A1 (fr) Procede permettant de fournir des services-conseil financiers
US20070150510A1 (en) System for evaluating enterprise and program for evaluating enterprise
KR100370448B1 (ko) 활동 정보 회계 방법 및 회계 시스템
RU2281556C1 (ru) Система и способ контроля управления портфелями финансовых инструментов с фиксированной доходностью
US20050182700A1 (en) Method and system for processing activity information of business organization
Cutt The evolution of expenditure budgeting in Australia
Wong et al. Using Conventional Financial Methods to Perform Cost-Benefit Analysis (CBA) on Proposed Information System (IS) Projects: An Australian Study
Bollapragada et al. GE's energy rentals business automates its credit assessment process
AU2002323201A1 (en) System and method for evaluating real estate financing structures
Wise Usefulness, diversity and choice among accounting procedures
Prall The Capital Budget Decision
Wang An exploratory empirical investigation of relationships between changes in catalyst financial commitments and changes in productivity and profitability in selected United States manufacturing industries and companies

Legal Events

Date Code Title Description
AK Designated states

Kind code of ref document: A2

Designated state(s): AU CA CN JP KR SG

AL Designated countries for regional patents

Kind code of ref document: A2

Designated state(s): AT BE CH CY DE DK ES FI FR GB GR IE IT LU MC NL PT SE

AK Designated states

Kind code of ref document: A3

Designated state(s): AU CA CN JP KR SG

AL Designated countries for regional patents

Kind code of ref document: A3

Designated state(s): AT BE CH CY DE DK ES FI FR GB GR IE IT LU MC NL PT SE

121 Ep: the epo has been informed by wipo that ep was designated in this application
DFPE Request for preliminary examination filed prior to expiration of 19th month from priority date (pct application filed before 20040101)
WWE Wipo information: entry into national phase

Ref document number: 1020017014031

Country of ref document: KR

WWP Wipo information: published in national office

Ref document number: 1020017014031

Country of ref document: KR

ENP Entry into the national phase

Ref country code: JP

Ref document number: 2001 530291

Kind code of ref document: A

Format of ref document f/p: F

WWE Wipo information: entry into national phase

Ref document number: 2385151

Country of ref document: CA

WWE Wipo information: entry into national phase

Ref document number: 46067/01

Country of ref document: AU

WWE Wipo information: entry into national phase

Ref document number: 1999947991

Country of ref document: EP

WWE Wipo information: entry into national phase

Ref document number: 998170100

Country of ref document: CN

WWP Wipo information: published in national office

Ref document number: 1999947991

Country of ref document: EP

WWG Wipo information: grant in national office

Ref document number: 1020017014031

Country of ref document: KR

WWG Wipo information: grant in national office

Ref document number: 46067/01

Country of ref document: AU

点击 这是indexloc提供的php浏览器服务，不要输入任何密码和下载