KR20000063786A - KAIA ( Knowledge Activity Information Accounting ) - Google Patents

Abstract

PURPOSE: A knowledge activity information accounting is provided to eliminate the existing accounting process method and to evaluate the value of a business through new de-journalized method and activity notion processing of every operation. CONSTITUTION: A knowledge activity information accounting is composed of the steps of procession, creation, and evaluation. A debit/credit process method is organized into an active notion through the new process method. The debit/credit transaction of the debit/credit data is instantly processed when the account category is selected. The transaction can be processed at any time. The process method was created for easy input by anyone when an activity occurs in any department and the it provides the total accounting ledger, daily trial balance, transaction penalty ledger, accounting ledger(daily), and total balance trial balance sheet. Also, the business value distribution chart is provided to estimate the value of a business. The balance sheet, income statement, manufacturing cost list, a statement of appropriations of retained earnings, cash flow chart(direct method), cash flow chart(indirect method) are provided to grasp the value of the business, to design the future of the business, and to process tax reports.

Description

지식활동정보회계 {KAIA ( Knowledge Activity Information Accounting )}Knowledge Activity Information Accounting {KAIA (Knowledge Activity Information Accounting)}

활동기록(전표)를 처리 하는데 있어서 무분개 개념으로 처리하여 활동이 발생되는 부분에 대해서 차면/대변을 구분하지 않아도 계정과목에 따라서 차변/대변이 자동으로 처리가 된다.Dealing / debit is automatically processed according to the account subject even if you do not divide the credit / credit for the part where activity occurs by treating it as an indispensable concept in processing the activity record (document).

처리 방법에 있어서 활동이 발생되서 입력하는 즉시 모든 모든 DATA는 출력물로 제공된다.In the processing method, as soon as an activity is generated and inputted, all data is provided as output.

따라서 현금흐름표(CVP), 기업가치(EVA), 원가(ABC)를 즉시 제공한다.Therefore, the cash flow statement (CVP), enterprise value (EVA) and cost (ABC) are immediately provided.

기존 회계 처리방식은 거래의 8요소에 의해서 계정과목을 입력하고 차변/대변을 구분하여, 전표를 발행하고 월 마감후 대차대조표, 손익계산서를 제공하였다.In the existing accounting method, the account subject was inputted by the eight elements of the transaction, debit / credits were issued, documents were issued, and the balance sheet and income statement were provided after the month was closed.

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[ 시스템의 간단한 설명 ][Brief description of the system]

회계시스템의 유일한 무분개 처리방식을 추가하고, 활동을 중심으로 차변/대변이 자동으로 구분되며, 누구나 활동기록(전표)를 처리할수 있다.It adds the only indispensable method of accounting system, automatically debits / credits based on activities, and anyone can process activity records.

또한 기업의 가치를 산정하는 도표를 제공하는 CVP(현금흐름표), EVA(기업가치), ABC(원가)를 제공한다.It also provides CVP (cash flow statement), EVA (corporate value) and ABC (cost) to provide a chart of the value of the company.

현재 재무회계와 연동되는 세무관리는 세무서에서 사용중인 세무보고서에 입각하여 처리되는 보고서를 제공한다.Tax management, currently linked to financial accounting, provides a report that is processed based on the tax reports used by the tax office.

상기의 목적을 달성하기 위하여 업무처리 순서에 따라른 구성형태는 다음과 같다.In order to achieve the above object, the configuration form according to the order of work processing is as follows.

메인메뉴에서From the main menu

파일 : 회사기초정보입력, 사업장/부서관리, 초기금액입력, Option, 개인정보관리, 프린터설정, 종료File: Company basic information input, business site / department management, initial amount input, option, personal information management, printer setting, exit

기초코드관리 : 사원관리, 사용자괸리, 그룹별사용자프로그램, 사용자별활동배정, 거래처관리, 은행지점관리, 통장관리, 과목코드관리, 활동관리, 출력양식관리, 관리항목기준코드, 관리사항조회Basic Code Management: Employee Management, User Management, User Program by Group, Activity Assignment by User, Account Management, Bank Branch Management, Bankbook Management, Subject Code Management, Activity Management, Output Form Management, Management Item Standard Code, Management Information Inquiry

기록관리 : 활동기록, 활동기록조회/수정, 활동기록승인, 활동기록출력, 마감작업Record management: Activity record, activity record inquiry / modification, activity record approval, activity record output, finishing work

각종관리장 : 총계정원장, 계정원장(일계), 거래처별원장, 합계잔액시산표, 일계표, 받을어음, 지급어음, 고정자산, 부가세관리Various management books: General ledger, account ledger (log-in), account book ledger, total balance statement, daily statement, bill received, notes paid, fixed assets, VAT management

회계보고서 : 대차대조표, 손익계산서, 제조원가명세서(ABC), 이익잉여금(결손금)처분계산서, 현금흐름표(직접법)(CVP), 현금흐름표(간접법), 기업가치(EVA)Accounting Report: Balance Sheet, Income Statement, Manufacturing Cost Statement (ABC), Statement of Retained Earnings (Loss), Cash Flow Statement (Direct Method) (CVP), Cash Flow Statement (Indirect Method), Enterprise Value (EVA)

창 : 수직정렬, 수평정렬, 계단식정렬, 활성창저장, 모든창닫기Window: Vertical Alignment, Horizontal Alignment, Cascade Alignment, Save Active Window, Close All Windows

세무관리부문(전반)Tax Management Division (Overall)

세무관리 : 재무회계와 연동하며, 세무보고서에 입각하여 현재 세무서에서 사용중인 보고서를 토대로 처리할수 있게 구성 되었다.Tax management: It is linked with financial accounting and can be processed based on the report currently used by the tax office based on the tax report.

전산업무의 친밀도를 확보하여 업무의 목적적합성을 향상 시킨다.Enhance the intimacy of all industries and improve the fitness of purpose.

회계지식없는 요원이 단순처리입력 방법으로 회계정보능력을 활성화 시킨다.Persons without accounting knowledge activate accounting information capabilities with simple processing input method.

활동과 정보흐름의 일치로 활동의 목적적합성을 향상 시킨다.Matching activity with information flows improves the suitability of the activity.

실시간 경영정보 제공으로 인하여 변화 대응능력을 향상 시킨다.Improve change response ability by providing management information in real time.

회계보고서 제공시간 단축으로 업무시간을 단축 시킨다.Reduce business hours by reducing accounting report presentation time.

정확한 원가계산으로 영업기회와 수익실현능력 제고로 인하여 매출을 증가 시킨다.Accurate costing increases sales by increasing sales opportunities and profit realization.

자금예측능력 향상으로 자금비용손실을 예방하고 비용을 감소 시킨다.Improved capital forecasting capability prevents cost loss and reduces costs.

정확한 기업가치평가로 내실경영을 실현하고, 기업의 가치를 증가 시킨다.Accurate corporate valuation realizes substantial management and increases corporate value.

Claims (2)

계정과목에 따른 지식활동정보에 따른 계정과목의 차변/대변 대하여 자동부여 되는 구현 방법과 지식활동정보에 따른 현금흐름표(CVP), 기업가치산정(EVA), 원가(ABC)Implementation method that is automatically assigned to debit / credit of account subject according to knowledge activity information according to account subject and cash flow statement (CVP), enterprise value calculation (EVA), cost (ABC) according to knowledge activity information 청구항1에 해당하는 지식활동정보회계 (KAIA) 의 상품화를 위한 화면구성Screen composition for merchandising of KIA corresponding to claim 1